Inkambo Yokukhokhisa Nokukhipha Ama-invoyisi

Kubuyekezwe ngemithetho emisha yokuguqulwa kwentela eyethulwe ku-NF-e Technical Note 2025.002v1.01 ka-04/15/25

Ukufaka ama-invoyisi nokukhipha ama-invoyisi entela ngendlela efanele kuyimisebenzi ebalulekile ukuqinisekisa ukuthobela imithetho yentela kanye nokuphepha ekusebenzeni kwebhizinisi. Ngaphezu kokuhlangabezana nezidingo zomthetho, uhlelo lokuphatha intela oluhlelekile kahle lusiza ekunciphiseni izingozi, luthuthukise izinqubo, futhi luqinisekise ukuncintisana okukhulu emakethe.

Le khosi yokukhipha ama-invoyisi kanye nama-invoyisi entela yathuthukiswa ukuze kunikezwe amandla ochwepheshe ukuthi baphathe izici eziyinhloko zomthetho wentela, i-CFOP, i-CST, i-NCM, ukubalwa kwentela, kanye nokukhishwa kwe-NF-e. Okuqukethwe kuphinde kubhekane nemiphumela yokuguqulwa kwentela kanye nezinguquko ezilethwe yi-Technical Note NF-e 2025.002v1.01, ilungiselela abahlanganyeli ukuzivumelanisa nemithetho emisha futhi bagweme amaphutha angadala izindleko eziphezulu.

Ngendlela ewusizo kanye nezibonelo zangempela, ukuqeqeshwa kunikeza umbono ophelele wokuthi ungayihlela kanjani ngendlela efanele inqubo yokukhokha kanye neyokufaka ama-invoyisi, ukuqinisekisa ukuphepha kwezomthetho, ukulawulwa okukhulu kokusebenza, kanye nokusebenza kahle emsebenzini wansuku zonke weminyango yentela kanye neyezimali.

Izinhloso

Ukunikeza ochwepheshe ezindaweni zokukhokhisa kanye nentela ukuqonda umthetho wentela osetshenziswa ekusebenzeni kwenkampani, okubonisa ngendlela engokoqobo nengachemile izinzuzo zokugcina amarekhodi entela afanele.

lokusebenza lokukhishwa kwe-NF-e (i-invoyisi kagesi yaseBrazil), njengezincazelo , izidingo zokukhipha kanye/noma ukurekhoda ama-invoyisi, i-CFOP (ikhodi yentela yaseBrazil), ukubalwa, amalungiselelo ezomthetho, imininingwane yokusakazwa kwezimpahla ngokuphephile nge-DANFE (Documento Auxiliar da Nota Fiscal Eletrônica - Idokhumenti Esizayo ye-Invoyisi Ye-elekthronikhi), njll.

Le khosi izophinde iveze amaphuzu ayinhloko e- Tax Reform (LC 214/95), kanye nomthelela ezoba nawo emalini engenayo yenkampani.

Izithameli Eziqondiwe

Omabhalane bezikweletu, abasizi, abahlaziyi bentela, abahlaziyi bezinhlelo, abahlaziyi bezimali, abahlaziyi bezikweletu, abahloli bamabhuku kanye nezinhloko zeminyango (intela, ukukhokhisa, ukwamukela kanye nokubalwa kwezimali), kanye nanoma ubani oxhumene ngqo noma ngokungaqondile nomnyango wokukhokhisa kanye nentela noma ofuna ukungena noma ukuthuthukisa ulwazi lwakhe ekukhokhiseni nasekukhipheni ama-invoyisi.

Okuqukethwe Kwesifundo

1) Imiqondo Eyisisekelo Yomthetho Wentela Nezimali

• Isimiso somthethosisekelo sesaziso sangaphambilini kanye nomsebenzi wezintela (zemali noma ze-parascal)
• Isimiso somthethosisekelo sokungaqongeleli kanye namathuba ezikweletu zentela
• Imikhawulo Emandleni Okukhokhisa Intela (ukungavikeleki, ukukhululwa, ukungabi khona kwezehlakalo, ukuhlehliswa kanye nokumiswa)

2) Isibopho Sentela

• Isigameko
• Umcimbi oqalayo
• Abakhokhi bentela
• Ukufakwa Kwentela

3) Isisekelo Sentela se-ICMS/IPI

• Okufakiwe kanye nokungafakiwe
• Ukubalwa kwe-ICMS "kusuka ngaphakathi"
• Ukubalwa kwe-IPI "ngaphandle"
• Ukufakwa kwe-IPI (Intela Emikhiqizweni Yezimboni) ku-ICMS (Intela Yokujikeleza Kwezimpahla Nezinsizakalo) Tax Base
• Ukwehliswa Kwesisekelo Sentela se-ICMS
• Ukuthengiselana Okungenalo Inani Lezentengiselwano – Amanani Aphansi
• I-ICMS mayelana nokungeniswa kwempahla (ukubalwa nesikhathi sekhredithi)

4) Amanani entela e-ICMS/IPI

• Imisebenzi Yangaphakathi Nezinsizakalo (i-ICMS)
• Ukuthengiselana kanye Nezinsizakalo Eziphakathi Kwezifundazwe (i-ICMS)
• Ukuthengiselana kanye nezinsizakalo ngokuqukethwe okungenisiwe (i-ICMS)
• Umgomo wokukhetha kanye namazinga entela e-IPI
• Ukusetshenziswa kwe-TIPI

5) I-DIFAL – Ukwehluka Kwezinga Lentela le-ICMS

• Incazelo yegama elithi "ongakhokhi intela" ngenhloso se-DIFAL
• Umthwalo wemfanelo wokuqoqa i -DIFAL (
• I-DIFAL – Umhlinzeki we-Simples National (Uhlelo Lwentela Lukazwelonke Olulula)
• I-DIFAL - Ukubala nge- "single base" kanye ne- "double base" - Kuyini nokuthi ungakubala kanjani.
• Izifundazwe ezamukela "isisekelo esisodwa" kanye nezifundazwe ezamukela "isisekelo esiphindwe kabili"

6) I-invoyisi ye-elekthronikhi

• Ukuthumela Nokwamukela Ngegunya Lentela
• Ama-invoyisi e-elekthronikhi (NF-e) – Izinkambu okufanele zigcwaliswe
• I-CFOP – Ikhodi Yezimali Yokusebenza – Isidingo Sentela
• I-CFOP – Ikhodi Yezimali Yokusebenza – Ukusetshenziswa Kwezinjongo Zokuphatha
• Ikhodi Yesimo Sentela ye-CST
• I-NCM - Ukuqanjwa Kwamagama Okuvamile kweMercosur.
• Ukukhansela
• Ukukhubazeka
• Ukwenqatshwa
• Ukwenqaba
• Idokhumenti Yokuthutha Impahla (i-DANFE)
• Ukubonisana
• Imininingwane

7) Umthelela Wokuguqulwa Kwentela Emalini Engenayo

• Kuyini Ukuguqulwa Kwentela: Izinhloso Eziyinhloko, izikhathi ezibekiwe, kanye nemithethonqubo
• Intela Yezimpahla Nezinsizakalo ze-IBS
• I-CBS – Umnikelo Ezimpahleni Nasezinsizeni
• Ukufakwa esikhundleni kwe-ICMS, ISS, IPI, PIS kanye ne-COFINS nge-IBS kanye ne-CBS
• Umcimbi okhokhiswa intela wentela ye-IBS kanye ne-CBS
• Isisekelo sentela yentela ye-IBS ne-CBS
• Amanani entela e-IBS kanye ne-CBS kanye nenqubo yokwabelana ngenzuzo
• Iyini "enzima" kanye "nenganzima"
• Indawo Yokusebenza ngenhloso yentela ye-IBS kanye ne-CBS
• Isibonelo sokubalwa kwe-IBS kanye ne-CBS
• Intela Ekhethiwe (IS): Iyini nokuthi ungayibala kanjani

8) Umthelela woshintsho lwesakhiwo se-NF-e ku-Billing (NT 2025.002.v1.01)

• Uhlelo lokusetshenziswa kwezinkambu ezintsha (Ukuhlanganiswa, Ukukhiqiza, kanye Nezindawo Ezisebenzayo)
• Amakhodi Okuhlukaniswa Kwentela (i-CBS, i-IBS kanye ne-IS)
• Izinkambu ezintsha ze-NF-e (invoyisi kagesi yaseBrazil) ezizodalwa
• Ukudalwa kwama-Debit Notes nama-Credit Notes kanye nezinhloso zawo
• Ukudala imicimbi emisha
• Imithetho Emisha Yokuqinisekisa/Yokwenqatshwa
• Izinkambu ze-NF-e okufanele zigcwaliswe

9) Imisebenzi ephathwa ngendlela ekhethekile (Izincazelo, Izinto Ezikhethekile, i-CFO, i-CST, Izinhlinzeko Zezomthetho, njll.)

• Ububanzi Bemigomo Yentela: Isibonelo: Umehluko phakathi kweSampuli Yamahhala, Umnikelo, Ibhonasi kanye Nesipho.
• Indlu yokugcina impahla evamile
• • Imisebenzi ngaphakathi koMbuso
  • Imisebenzi Ngaphandle Kwesifundazwe
• Ukuqasha
• Ukulahlwa Kwezimpahla Ezingaguquki
• Ukulungisa, ukulungisa noma ukuhlanza izimpahla ukuze zisetshenziswe nguwe
• Umbukiso
• Indlu yokugcina impahla evaliwe
• Buyisela
• Thumela (okuqondile nokungaqondile)
• Ngenisa
• Ukukhiqiza ngokwezifiso
• Ukuqashwa kwezimpahla
• Insimbi elahliwe
• Ukudluliselwa Kwezimpahla kanye Nokuqonda KweNkantolo Ephakeme Kahulumeni Ngezehlakalo ze-ICMS
• Intengiso yokulethwa kwesikhathi esizayo
• Indawo Yokuhweba Ekhululekile yaseManaus (ZFM)
• Indawo Yokuhweba Ekhululekile yaseManaus (ALC)

10) Ukuzivocavoca Kokuqinisa

Umfundisi

• Ummeli
• Iziqu ze-postgraduate emthethweni wentela ezivela ku-PUC-Campinas
• Umgcinimabhuku
• Iminyaka engaphezu kwengu-30 yesipiliyoni endaweni yentela yezinhlangano ezinkulu, okuhlanganisa izinkampani zokuhlola nokubonisana (i-PWC ne-KPMG); izimboni nezentengiselwano (i-ITW-Mapri, i-Novartis ne-Fareva) kanye ne-Logistics (i-Logimasters, i-Dachser, i-Keepers ne-Intecom)
• Njengamanje usebenza njengomeluleki wezentela futhi unesibopho sokuthuthukisa nokwethula izifundo ezahlukahlukene emkhakheni wezentela ezikhungweni zemfundo kulo lonke elaseBrazil.

Ulwazi Olubalulekile

Usuku: Julayi 28 no-29, 2026

Amahora: 8:30 AM kuya ku-12:30 PM

Ifomethi: ku-inthanethi

Umthwalo womsebenzi: amahora angu-8

Intengo ifaka phakathi ikhosi, izinto zokwakha, kanye nesitifiketi se-elekthronikhi.

Ifomethi: Ukusakaza ku-inthanethi – Isifundo sizosakazwa bukhoma, futhi abafundi bangayibuka kukhompyutha enokufinyelela ku-inthanethi. Ngesikhathi samakilasi, kuzokwazi ukuxhumana nomfundisi, ukuthumela imibono nokucacisa ukungabaza ngesikhathi sangempela.

Lokhu kuqeqeshwa kungaqhutshwa kanye kanye, kungaba mathupha noma ku-inthanethi.

Ukuze uthole ulwazi olwengeziwe mayelana neKhosi Yokukhokhisa Nokukhokhisa, xhumana nathi ngocingo ku-(11) 3230-2714 noma ufinyelele isixhumanisi: https://bit.ly/3tGie19