Course on Billing and Issuance of Tax Notes

Updated with the new Tax Reform rules presented by the NF-e Technical Note 2025.002v1.01 of 04/15/25

The correct billing and the issuance of invoices are essential activities to ensure tax compliance and security in the operations of companies. In addition to meeting legal requirements, a well-structured tax management contributes to reduce risks, optimize processes and ensure greater competitiveness in the market.

This billing course and issuance of invoices it was developed to train professionals to deal with the main aspects of tax legislation, CFOP, CST, NCM, tax calculation and issuance of NF-e. The content also addresses the impacts of the Tax Reform and the changes brought by the Technical Note NF-e 2025.002v1.01, preparing participants to adapt to the new rules and avoid errors that can generate high costs.

With practical approach and real examples, the training offers a complete view on how to properly structure the billing and invoice issuance process, ensuring legal certainty, greater control of operations and efficiency in the day-to-day tax and accounting areas.

Objectives

Provide professionals in the areas of Billing and Tax understanding as to tax legislation applied the operations of companies, demonstrating in a way practical and objective the advantages of maintaining a correct tax bookkeeping.

Clarifies the various aspects related to the operating system of NF-e emission, such as, definitions, requirements for the issuance and/or bookkeeping of invoices, CFOP, calculation, legal provisions, particularities for the purpose of safe movement of goods through DANFE etc.

The course will also present the main points of Tax Reform (LC 214/95), as well as the impacts it will bring on the companies' revenues.

Public Target

Billers, assistants, assistants and tax analysts, system analysts, accounting analysts, billing analysts, auditors and those in charge of departments (tax, billing, reception and accounting), as well as everyone who is directly or indirectly linked to the billing and tax department or who wants to enter or improve their knowledge in billing and issuing invoices.

Programmatic Content

1) Notions of Tax and Tax Legislation

• The constitutional principle of the Anteriority and the function of taxes (fiscal or parafiscal)
• The constitutional principle of Non-Cumulativity and the possibilities of Credits
• Limitations on the Power to tax (immunity, exemption, non-incidence, deferral and suspension)

2) Tax Obligation

• Incidence
• Generator fact
• Contributors
• Tax Replacement

3) ICMS/IPI Calculation Base

• Inclusions and Exclusions
• Calculation of ICMS “por in”
• IPI calculation “por fora”
• Inclusion of IPI in the ICMS Calculation Base
• ICMS Calculation Base Reductions
• Operations Without Commercial Value & Minimum Values
• ICMS on Import (calculation and timing of Credit)

4) ICMS/IPI rates

• Internal Operations and Services (ICMS)
• Interstate Operations and Services (ICMS)
• Operations and Services with Imported Content (ICMS)
• The principle of Selectivity and the IPI rates
• TIPI Use

5) DIFAL (Icms Rate Differential

• Definition of “non-Contributor” for the triggering event DIFAL
• Responsibility for the collection of DIFAL
• DIFAL ''supplier of Simples Nacional
• DIFAL Calculocom “base single” and with “base dual” ^what it is and how to calculate
• States that adopt a “base single” states that adopt a “base dual”

6) Electronic Invoice

• Shipping and Reception By Sefaz
• Tax Notes (NF-e) DO Fields to be filled
• CFOP io Fiscal Code of Operations IO Tax Requirement
• CFOP ^ Fiscal Code of Operations & Use for Management Purposes
• CST ^ Tax Situation Code
• NCM ' Common Nomenclature of Mercosur.
• Cancellation
• Disutilisation
• Rejection
• Denial
• Goods Transit (DANFE)
• Consultation
• Particularities

7) Impact of Tax Reform on Billing

• What is Tax Reform: Key objectives, timelines and regulation
• IBS & Services Tax
• CBS & Services Contribution on Goods and Services
• Replacement of ICMS, ISS, IPI, PIS and COFINS with IBS and CBS
• Fact Generator of IBS and CBS taxes
• Calculation of IBS and CBS Taxes
• IBS and CBS rates and the sharing process
• What operations are “oneros” e “not onerous”
• Location of the Operation for Taxation of IBS and CBS taxes
• Example of Calculation of IBS and CBS
• IS 'Selective Imposition: What it is and how to calculate

8) Impact of layout change on NF-e on Billing (NT 2025.002.v1.01)

• Schedule of implementation of the new fields (Approval, Production and Entry into Force Environment)
• Tax Classification Codes (CBS, IBS and IS)
• New NF-e fields to be created
• Creation of the Debit Note and Credit Note and its purposes
• Creating new Events
• New Validation/Rejection Rules
• NF-e fields to be filled

9) Special treatment operations (Settings, Particularities, CFO, CST, Legal Devices, etc.)

• Reach of Tax Terms: E.g.: Difference between Free Sample, Donation, Bonus and Gift.
• General warehouse
• • Operations within the state
  • Operations Outside the State
• Commercial lease
• Disposal of assets of the Immobilized Asset
• Repair, overhaul or cleaning of goods
• Demonstration
• Closed deposit
• Return
• Export (direct and indirect)
• Importation
• Industrialization to order
• Rental of goods
• Scrap
• Transfer of Goods and the understanding of the STF on the incidence of ICMS
• Sale for future delivery
• Manaus Free Trade Zone (ZFM)
• Manaus Free Trade Zone (ALC)

10) Fixing Exercises

Instructor

• Lawyer
• Post-graduated in tax law from PUC-Campinas
• Accountant
• More than 30 years of experience in the tax area of large organizations, including audit and consulting companies (PWC and KPMG); industries and commerce (ITW-Mapri, Novartis and Fareva) and Logistics (Logimasters, Dachser, Keepers and Intecom)
• He is currently a tax consultant and responsible for the preparation and presentation of several courses in the tax-tax area in educational entities throughout Brazil.

Important Information

Date: Jul 28 and 29, 2026

Schedule: 08h30 to 12h30

Modality: online

Hourly Charge: 8 Hours

The value includes the course, material and certificate in electronic media.

Mode: Online broadcasting (The course will be broadcast live, and students will be able to watch it through the computer with internet access. During classes, it will be possible to interact with the instructor, sending comments and clarifying doubts in real time.

This training can also be carried out in-company in person or online.

More information about the Billing and Invoice Issuance Course contact us by phone (11) 3230-2714 or access the link: https://bit.ly/3tGie19