Entraram em vigor novas regras de validação da NF-e para o contribuinte substituído

Entraram em vigor novas regras de validação da NF-e para o contribuinte substituído

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O leiaute da Nota Fiscal Eletrônica (NF-e), modelo 55, está em constante evolução e rotineiramente são publicadas notas técnicas que alteram as regras de validação do documento eletrônico. Assim, o contribuinte deve sempre estar atento para a entrada em ambiente de produção das novas regras, pois isto poderá impedir a validação da NF-e e, por conseguinte, a impressão do Danfe e a realização das operações. Recentemente, foi publicada a Nota Técnica 5/2018, versões 1.10 e 1.20. Assim, os contribuintes substituídos e que emitam NF-e com CST 060 em operações que não sejam para consumidor final (tag: indFinal=0, “Normal”) devem informar:

a) a base de cálculo do ICMS retido na operação anterior (tag: vBCSTRet);

b) alíquota suportada pelo consumidor final (tag: pST);

c) valor do ICMS próprio do substituto (tag: vICMSSubstituto); e

d) o valor do ICMS-ST retido na operação anterior (tag: vICMSSTRet).

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A falta dessas informações no XML do documento fiscal eletrônico resultará na rejeição 938.

Também deverá prestar as mesmas informações o contribuinte substituído optante pelo Simples Nacional (CSOSN 500), em operações que não sejam para consumidor final.

As informações podem ser obtidas pela análise do documento fiscal recebido do contribuinte substituto.

(Nota Técnica nº 5/2018. Disponível em: http://www.nfe.fazenda.gov.br/portal/listaConteudo.aspx?tipoConteudo=tW+YMyk/50s=. Acesso em 09.05.2019)

Fonte: Editorial IOB
Data: 09 de maio de 2019
Acesso: 10 de maio de 2019

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