Electronic invoices expiration dates

Some states in Brazil establish a period in which fiscal documents are valid for the transportation of goods listed therein from the issuer of the fiscal document and/or dispatcher of the goods to the destination.

The existence of a specific rule may vary according to the state of issuance of the fiscal document or according to the state of origin of the circulation of the goods. If the operation is inspected during transit and the document issued is out of the validity period established in the legislation, the company issuing the fiscal document may be assessed and the cargo seized until the payment of the fine with the inspection body.

For this reason, it is important that issuers of tax documents comply with the regulatory deadlines and, in case of doubt, consult their internal team, lawyers or external accountants for clarification on compliance with tax rules.

São Paulo and Paraná

There are no state rules regarding the expiration date for these states.

Rio de Janeiro

What is the expiration period rule for tax documents in the State of Rio de Janeiro?

In the State of Rio de Janeiro ,the tax document covering the transport of goods has a validity period of seven consecutive days, counted from the date of departure of the goods or, in the absence of such information, from the date of issuance of the fiscal document (in this case, the start day is excluded and the due date is included). When the transport is carried out by a carrier company, the period of validity will be counted in one of two ways:

• From the date shown in the CT-e or in the "Manifesto de carga", as the case may be, in relation to the route between the transport company's establishment and that of the recipient.
• From the date contained in the new "Manifesto de carga" issued, in the case of goods coming from different establishments of the carrier, regrouped for delivery to the recipients.

What are the risks associated with the pick-up and transit of an item with a tax document whose date has already expired?

The applicable tax requirements and penalties may vary according to the case and the type of finding made by the competent authority. In general, the transit of goods with an expired tax document is considered as "Transportation of goods covered by ineligible tax document". In these cases, the tax authorities may impose a fine for the use of a disreputable tax document, collect the corresponding tax, require the issuance of a new tax document capable of supporting the transport of the goods, and retain the items until the required procedures are carried out. The above procedures may be required of the seller or the carrier, as the case may be.

What should a seller ensure to do so that the electronic invoice issued complies with the expiration period?

As described in the applicable help page, sellers who use the Coletas FBA – Logística da Amazon service to send their goods to an Amazon fulfillment center must consider that the pick-up will take place within four business days after the issuance of the eletronic invoice, and that the document is valid for seven calendar days after its issuance. Thus, sellers must consider weekends and holidays in their count before issuing the invoice and scheduling pick-ups.

What should a seller do if the carrier does not pick up their inventory due to the electronic invoice being issued more than seven days prior?

When a carrier does not pick up a shipement due to an older than seven days electronic invoice, sellers need to create a new shipment and schedule a new pick up. We recommend that sellers consult their internal team, lawyers or external accountants for clarification on compliance with tax rules and decision making regarding the invoice already issued and out of date.

What should be done if a seller verifies that the validity period of the electronic invoice has already expired before the pick up?

The recommendation is that the deadlines and procedures described above are strictly followed in order to mitigate the risk of questioning by authorities and possible penalties.

How should the communication and action process of the parties be in case the items are stopped or questioned by the tax authorities due to an expired tax document? What should sellers and carriers do in such cases?

If items are stopped or questioned by tax authorities due to an expired tax document, the contracted carrier must contact Amazon immediately and share information about any impacted items.

The carrier shall not decide on the procedures to be adopted proactively or without prior alignment with the contracting party.

In the event that Amazon is responsible for hiring the carrier, Amazon must notify the seller of what has happened and send any notifications intended for the seller that have been shared by the carrier.

Amazon should point out that the responsibility for contacting the competent authority and ensuring full access to the information and any other clarification lies with the seller. Amazon emphasizes the confidentiality of information shared on the subject, under the terms of confidentiality agreements. We ask the seller to notify Amazon of the resolution of pending actions for possible actions by Amazon and the carrier.

The requirements made by the tax authorities and, consequently, the procedures to be adopted, may vary according to the case and the type of finding made by the competent authority.

The information in this document does not represent tax, legal, or professional advice or advice from Amazon. Sellers and carriers hired on their own should always consult their internal team, their lawyers or external accountants for clarification of rules and tax compliance for decision-making purposes.