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22/2/2017 AccountPayableBestPracticesBrazilNotaFiscalEInvoicing

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Account Payable Best Practices - Brazil Nota Fiscal E-


Invoicing
by Scott Lewin on April 22, 2014

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When I mention Nota Fiscal, companies are often looking at the Account Receivable side of the
operations due to the impact on Shipping and customer payments. However, there are many
advantages that should and can be obtained in the Procure to Pay process. Often organizations
explain to our teams that inbound validation is still manual. If so, you are missing a huge
opportunity to lower costs, lower risks and increase efciencies.

With the 3.10 changes required in Brazil by December, it is a good time to look at the Inbound
Account Payable process requirements and the options you have.

Core Requirements
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NFe Goods documents must be validated by the receiver.


CTe Freight Documents must also be validated for all types of transportation, now
including Road and Multi-Modal. MENU

MDFe - Used as an aggregation document for a truck load with multiple CT-e, and used by
companies doing their own shipments or by trucking contractors not afliated with a
larger third party logistics company
Service invoices still managed at the city level, not state or federal and each city can
have different requirements.
Manifestacao do Destinatario: Manifest of reception is required in certain industries such
as Oil & Gas and the state of Rio Grande del Sul for invoices over 100,000 Reais. They are
automated messages back to the SEFAZ conrming the awareness of a supplier NF-e
and the accuracy of the goods received. One of key benets of voluntarily doing the
Destinatario is you can utilize the process to download the XML from the government if
your supplier doesnt send it to you or it is lost in space. Additionally, once accepted, the
supplier can no longer cancel or change the message. There are limitations on how often
you can use this and in which regions. But an interesting concept arises the Brazil
government could be the Supplier e-Invoicing network in Brazil. This concept already
works at the Web Service activated cities, where you as a buyer can use a web service to
download all the service invoices registered to you at a specic city.

Account Payable Options:

Okay to Deduct what the government requires you to do


You should be collecting the XML Nota Fiscal from your suppliers, validating they are
accurate and registered, and archiving them for 5 years. The average penalty for not
having the XML during an audit varies by state, but the penalty averages 500 Reais per
XML.
You should be collecting the CTe (as of December 2013) and MDFe (2014), validating
they are accurate and registered, and archiving them for 5 years.
Okay to Pay what you should be doing if you have decent volume of inbound invoices
Remember that your supplier must make the XML available to you, and a PDF replica
of the exact XML version called a DANFe is on the truck that will arrive at your
warehouse
Leading companies are asking for the XML to be sent as soon as the truck leaves the
warehouse. They can then bounce the XML up against the Purchase Order. And if there
are issues, they can inform the supplier. Remember, if the XML is wrong in any way
the standard process in Brazil is to turn the truck around. You should not accept
goods that have an inaccurate Nota Fiscal if you do, the liability is now on you to get

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your supplier to adjust the XML via cancel/resend update version or correct via a
registered CCe or Credit Note.
This step not only helps from an audit perspective, it also helps to lower the cost
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of
Inbound Receiving and invoice processing. There is no data entry of the DANFe at the
warehouse.

5 Part Solution Requirements: If you solution doesn't cover these 5 functional concepts or only
covers 1 or 2 pieces, you are most likely wasting money, time and setting yourself up for an
audit.

Business Partner XML collection and response messages (In Brazil, NFe is most
commonly exchanged via email. If a solution provider tells you they are going to charge
your supplier - ask them for what as by law the supplier must make the XML available to
you)
Validation - integration with Federal, State and City web services (ensure you ask whether
this is your provider or if they resell a local provider). Support and audit trails are critical
as the nes can be in the millions for violations.
Data integration - ensure your provider integrates directly into the SAP system. I have
seen organizations manually print invoices out of a portal and hand enter them into SAP?
This is a complete waste of money and opens to door to fraud.
MIGO (physical goods posting to PO) Coordination -- this is a critical area in order to save
money. Your solution provider should be able to (inside of the SAP ERP) utilize the DANFe
to trigger the MIGO match to the purchase order.
MIRO - (posting of Invoice - scal data). There are many requirements for MIRO posting
as there are many different scenarios to consider, so ensure your vendor is not just PO
Backed. You will most likely need a subset. Also, look to see your customization leves
(i.e. ZMIRO) as this will affect project implementations
Purchase Order Backed
Non-PO Backed Scenarios including:
MM: Subcontract Manufacturing
MM: Movement - multiple types of transactions
MM: VL32N Automation
SD: Consignment Sales
SD: Sales Returns
NFE Writer Automation
Remittances

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It is not enough just to collect the XML and validate -- you need to drive the process through
your SAP system if you want to gain efciency and avoid audits.
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Topics: Brazil

About The Author


Scott Lewin
Gain timely insight and important up to the minute information about the
current legislative changes in Latin America, including Brazil Nota Fiscal, M...
read more

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