ICMS/PE – Estabelecida a obrigatoriedade da utilização da NF-e

ICMS/PE – Estabelecida a obrigatoriedade da utilização da NF-e

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Estabelece a obrigatoriedade da utilização da Nota Fiscal Eletrônica – NF-e em substituição à Nota Fiscal, modelo 1 ou 1-A, independente da atividade econômica exercida pelo contribuinte.

Foi estabelecida, a partir de 1º.01.2017, a obrigatoriedade da utilização da NF-e em substituição à Nota Fiscal, modelo 1 ou 1-A, independente da atividade econômica do contribuinte.

Não se aplica a referida obrigatoriedade:

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a) às operações realizadas fora do estabelecimento, relativas às saídas de mercadorias remetidas sem destinatário certo, desde que os documentos fiscais relativos à remessa e ao retorno sejam NF-e;
b) ao fabricante de aguardente (cachaça) e vinho, enquadrado nos códigos da CNAE 1111-9/01, 1111-9/02 ou 1112-7/00, que tenha auferido receita bruta, no exercício anterior, inferior a R$ 360.000,00;
c) na entrada de sucata de metal, com peso inferior a 200 kg, adquirida de particulares, inclusive catadores, desde que, ao fim do dia, seja emitida NF-e englobando o total das entradas ocorridas;
d) nas operações internas, para acobertar o trânsito de mercadoria, em caso de operação de coleta em que o remetente esteja dispensado da emissão de documento fiscal, desde que o documento fiscal relativo à efetiva entrada seja NF-e e referencie as respectivas Notas Fiscais, modelo 1 ou 1-A;
e) ao microempreendedor individual (MEI) , optante do Simples Nacional;
f) às operações realizadas por produtor rural não inscrito no Cadastro Nacional de Pessoa Jurídica (CNPJ) .

(Decreto nº 43.733/2016 – DOE PE de 10.11.2016)

Fonte: Contábeis
Data: 10 de novembro de 2016
Acesso: 11 de novembro de 2016

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