2023-07-17 16:18:57
In July, the Federal Revenue Service published the COFIS Declaratory Act No. 41/2023 in the Official Gazette of the Union. The document approves the technical manual for issuing an Electronic Invoice for Gold as a Financial Asset (NF-e Gold).
The “NF-e Ouro” is yet another electronic accessory obligation that will provide data to the tax authorities through the Public Digital Bookkeeping System (SPED). The publication of the Regulatory Act confirms all the efforts made in recent decades by the Federal Revenue Service to create an intelligent system for receiving and processing information,
According to the Director of Tax Consultancy at Econet Editora Empresarial, Elisabete Ranciaro, the implementation of an electronic system for issuing tax documents for operations with gold as a financial and exchange instrument is fundamental in the fight against illegal mining.
“They will be required to issue the Invoice Gold regulated institutions that are part of the national financial system, which have authorization from BACEN (Central Bank of Brazil) to operate with gold, when it is defined by law as an exchange instrument or financial asset”, clarifies Elisabete.
Examples of operations in which the NF-e Gold will be required are:
– First acquisition of gold, still in its raw state;
– Import and export;
– Purchase and sale in internal operations;
– Remittances made by mining companies to financial institutions to which they will be sold.
The electronic document will replace the old invoice models that were issued in physical format (block invoices). “This movement will bring more agility, simplicity and security in the fulfillment of the ancillary obligation in these operations”, evaluates Elisabete Ranciaro.
Are already available on the Federal Revenue website the technical manuals and the layout of the NF-e Ouro. Remembering that the issuance of this tax document has been in force since July 3, 2023.
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