Here are 8 questions and answers about NFS-e Model 21
Tax changes in Brazil often generate uncertainty and doubts among entrepreneurs and accountants. With the implementation of NFS-e Model 21 and NFS-e Model 22 (Nota Fiscal de Serviços de Telecomunicações Model 21 and Nota Fiscal de Serviços de Comunicação 22), it was no different. In this article, we will address the main questions about these invoice models and how UNO ERP offers solutions for this growing demand.
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What are Model 21 and 22 Invoices?
The Model 21 Invoice is an alternative for media outlets wishing to bill for services such as advertising, telephony, radio, television and other media. This type of invoice is exempt from ISSQN, saving users money. However, its use is limited, since most financial systems do not support it, as they are generic systems.
On the other hand, the Model 22 Invoice is an electronic tax document widely used by telephone companies to record transactions in the telecommunications area. Unlike model 55, models 21 and 22 are issued in a single electronic copy, without the need for a DANFE. In addition, they do not have the XML file common to most other invoices.
In addition, both model 21 and 22 have their text formats made available by Sefaz in a specific layout. It is worth noting that these invoices do not require a Digital Certificate when they are issued; it is only when the file is transmitted to Sefaz that the certificate becomes necessary.
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What has changed in the Model 21/22 banknote?
The NF Model 21/22 replaces the conventional 2nd copy issued by a Digital Document (NF-e) to the recipient, who can only obtain it when the issuer makes the information on the invoices issued available on the government's website. These are invoices without the DANFE and do not have XML. Visually, the phrase "Reserved for the Tax Authorities" has been included, followed by the Hash Code, which guarantees the authenticity of the invoice. This change aims to make the process of issuing and consulting invoices more secure and faster.
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Who is obliged to issue these models?
Communication and telecommunications companies are obliged to issue these models of banknotes, according to the Agreement of ICMS 115/03published in the Federal Official Gazette. This includes radio and television broadcasters, content producers, telephone companies, internet providers, among others. It is important to note that there are particularities in relation to state legislation, so it is essential to consult a specialized professional to ensure compliance with tax obligations.
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What is the Nota Fiscal process?
NFS-e models 21 are issued in a single copy, without the generation of a DANFE. Their validity is guaranteed by the MD5 code, which is printed on the note and then sent to the State Treasury Department. Once issued, the remittance file must be sent electronically to the Treasury Department, where it will be validated. This process allows for greater control and traceability of tax transactions.
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Why has it changed?
The change aims to prevent the misuse of NF Model 55 for communication services. Specific CFOPs must be used for communication services. With the adoption of models 21 and 22, it is easier to identify and control operations related to this type of service, guaranteeing the correct payment of taxes and compliance with tax legislation.
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What does my company need to issue?
To issue NFS-e models 21 and 22, the company must have a CNPJ and a valid digital certificate. In addition, it is essential to correctly register the client's data and use an appropriate management system, such as UNO ERP. Internet access is also essential for sending the electronic files for validation with the Tax Office.
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Does my SIMPLES company need to issue it?
Yes, if your company has an SCM (Multimedia Communication Service) or VAS (Additional Value Service) license, it will be necessary to issue NFS-e models 21 and 22. It is important to note that, with the adoption of these models, it is no longer necessary to issue separate notes for SCM and VAS, as the notes are generated electronically together.
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Is UNO ERP approved to issue this type of invoice?
Yes, UNO ERP is 100% approved to generate the electronic files needed to print and register NFS-e MODELO 21. There is no need to register the AIDF in many Brazilian states. In addition, UNO ERP technical support is available to help with the process of issuing service invoices (ISS) and to answer questions about the applicable tax legislation.
As a specialist in accounting and tax solutions for telecommunications companies, the CLM Controller stands out for offering complete support in issuing and managing Service Invoices in models 21 and 22. With our expertise and in-depth knowledge of the particularities of this sector, we are prepared to help telecom companies ensure compliance with tax obligations, avoiding problems with tax legislation.
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