Fiscal documents and fiscal document framework for Brazil

This topic describes fiscal documents for Brazil.

Overview

A fiscal document is a legal document that registers the transfer of ownership of an item or service that is provided by a fiscal establishment (issuer) to a person or another fiscal establishment (customer, vendor, subsidiary, or branch). A fiscal document is used to register taxes. Fiscal documents are issued and received by each fiscal establishment for all transactions, including sales, purchases, tax adjustments, and item or asset transfers. Fiscal documents can be generated by using the following formats:

  • Printed fiscal document – The fiscal document is printed on paper.
  • Electronic fiscal document – A digital fiscal document is issued and received in an electronic format. An electronic fiscal document can be a federal electronic fiscal document (NF-e), which is generated for items and reported at the state or federal level, or it can be a municipal NF-e, which is generated for services and reported at the municipal level.

All fiscal documents that are issued or received by a fiscal establishment must be reported at the federal, state, or municipal authority level. The fiscal documents must be reported in specific formats, such as Sistema Público de Escrituração Digital (SPED) fiscal or fiscal books, SPED Programa de Integração Social/Contribuição para o financiamente da securidade social (SPED PIS/COFINS), or Sistema Integrado de Informações sobre Operações Interestaduais com Mercadorias e Serviços (SINTEGRA). The fiscal document framework is used to ensure that all of the posted fiscal documents conform to a specific structure, regardless of the process that is used to generate the fiscal document. You can review the posted fiscal documents on the All fiscal documents list page. You can review the fiscal document transactions, posted sales taxes, posted charges, referenced fiscal documents, and fiscal document text for a posted fiscal document. The fiscal document framework also ensures that all related information uses the correct format. Related information includes:

  • Relationships between fiscal documents and their source documents.
  • Fiscal document text, referenced processes, fiscal references, invoices and installments, posted sales tax, and posted charges.

View and print fiscal documents

You can view and print all fiscal documents from the following pages:

  • Accounts receivable > Fiscal documents > All fiscal documents
  • Accounts payable > Fiscal documents > All fiscal documents
  • General ledger > Inquire and reports > Fiscal documents > All fiscal documents
  • Inventory management > Inbound orders > All fiscal documents
  • Inventory management > Outbound orders > All fiscal documents
  • Project management and accounting > Fiscal document > All fiscal documents
  • Fiscal books > Booking period

Actions

After a fiscal document is posted, the user can see the following information.

Action button Description
Complementary fiscal document On the Purchase complementary fiscal document page or the Sales complementary fiscal document page you can create a purchase or sales complementary fiscal document. The Purchase complementary fiscal document page or Sales complementary fiscal document page is determined by the type of fiscal document (vendor or customer) that is selected.
Totals View the totals for the fiscal document.
Voucher View the voucher transactions for the fiscal document.
Charges View the charges for the fiscal document.
Posted sales tax View the posted sales tax for the fiscal document.
Original document View the posted transaction that the fiscal document is generated for.
Fiscal document texts View the fiscal document texts that are attached to the fiscal document.
Fiscal reference View the fiscal references that are attached to the fiscal document.
Import declaration View the import declaration information for the fiscal document.