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Attention, MEI: from September, you are required to include this information on invoices
Starting in September 2024, Individual Microentrepreneurs (MEIs) in Brazil will need to keep an eye on a new tax requirement. That's right, folks: starting September 2nd, every MEI will have to insert a specific code, called CRT 4, in electronic invoices (NF-e) and electronic consumer invoices (NFC-e). This new feature is part of the new tax rules implemented by the State Treasury (Sefaz) to ensure that MEI operations are in full compliance with tax regulations.
What changes for MEI?
Anyone who is a MEI knows that, from time to time, There are some changes in tax rules that can complicate life a little. This time, the new obligation is to include the Tax Regime Code (CRT) 4 in all invoices issued. This code is exclusive to the MEI segment and aims to standardize the identification of the tax regime, facilitating inspection and ensuring that everything is in accordance with current laws.
In practice, This means that whenever you issue an invoice, whether NF-e or NFC-e, you will need to include CRT 4. This measure is essential to ensure that your transaction is correctly registered and to avoid any problems with the MEI tax authorities.
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New tax rules and the impact on CFOP codes
In addition to CRT 4, another important change in the new tax rules is the update of the Tax Code for Operations and Services (CFOP) table. This table contains new codes that MEIs must use when issuing their invoices, ensuring that everything is in full compliance with tax requirements.
CFOPs for intra-state operations:
- 1.202: Return of sale of goods purchased or received from third parties, except those classified under codes 1.503, 1.504, 1.505 and 1.506.
- 1.904: Return of shipment for sale outside the establishment, except those classified under codes 1.202, 1.503, 1.504, 1.505 and 1.506.
- 5.102: Sale of goods purchased or received from third parties, except for sales classified under codes 5.501, 5.502, 5.504 and 5.505.
- 5.202: Return of purchase for commercialization, except those classified under code 5.503.
- 5.904: Shipment for sale outside the establishment, except those classified under codes 5.502 and 5.505.
If the MEI is going to carry out state operations.
CFOPs for interstate transactions:
- 2.202: Return of sale of goods purchased or received from third parties, except those classified under codes 2.503, 2.504, 2.505 and 2.506.
- 2.904: Return of shipment for sale outside the establishment, except those classified under codes 2.202, 2.503, 2.504, 2.505 and 2.506.
- 6.102: Sale of goods purchased or received from third parties, except for sales classified under codes 6.501, 6.502, 6.504 and 6.505.
- 6.202: Return of purchase for commercialization, except those classified under code 6.503.
- 6.904: Shipment for sale outside the establishment, except those classified under codes 6.502 and 6.505.
Mei needs to be careful not to get canceled.
CFOPs for foreign trade operations, fixed assets and services:
- 1.501: Export of goods purchased or received from third parties.
- 1.503: Export of goods purchased or received from third parties destined for the Manaus Free Trade Zone or Free Trade Areas.
- 1.504: Export of goods purchased or received from third parties that have been industrialized.
- 1.505: Export of goods purchased or received from third parties that have been transformed.
- 1.506: Export of goods purchased or received from third parties that have been assembled.
- 1.553: Export of goods purchased or received from third parties destined for an Embassy or Consulate.
- 2.501: Export of goods purchased or received from third parties abroad.
- 2.503: Export of goods purchased or received from third parties destined for the Manaus Free Trade Zone or Free Trade Areas.
- 2.504: Export of goods purchased or received from third parties that have been industrialized.
- 2.505: Export of goods purchased or received from third parties that have been transformed.
- 2.506: Export of goods purchased or received from third parties that have been assembled.
- 2.553: Export of goods purchased or received from third parties destined for an Embassy or Consulate.
- 5.501: Shipment of goods purchased or received from third parties for industrialization.
- 5.502: Return of goods purchased or received from third parties after industrialization.
- 5.504: Shipment of goods purchased or received from third parties for industrialization on order.
- 5.505: Return of merchandise purchased or received from third parties after industrialization to order.
- 5.551: Shipment of merchandise purchased or received from third parties for repair or maintenance.
- 5.933: Shipment for demonstration of merchandise purchased or received from third parties.
- 6.501: Shipment of goods purchased or received from third parties for industrialization.
- 6.502: Return of goods purchased or received from third parties after industrialization.
- 6.504: Shipment of goods purchased or received from third parties for industrialization on order.
- 6.505: Return of merchandise purchased or received from third parties after industrialization to order.
- 6.551: Shipment of merchandise purchased or received from third parties for repair or maintenance.
- 6.933: Shipment for demonstration of merchandise purchased or received from third parties.
These codes are used to classify different types of tax transactions and ensure that invoices comply with the requirements of the new tax rules for MEI. It is crucial to choose the correct CFOP code for each operation, ensuring that the invoice is issued correctly and avoiding possible penalties.
What happens if the MEI does not comply with this new rule?
Now, you might be wondering: “But what happens if I forget to include the CRT 4 on the invoice?“Look, things could get serious! Failure to include this code may result in the invoice being invalidated. This means that your invoice may be considered irregular, which could cause you a major headache with the tax authorities and even with your customers.
If your invoice is considered invalid, you may face fines, tax problems and even disqualification from the MEI regime. This would place you in a more complex and less advantageous tax regime, increasing the tax burden and bureaucracy of your business. In other words, to avoid all this hassle, it is essential that you, as an MEI, are up to date with this new obligation.
So, MEI, here's a tip: from September onwards, don't hesitate! Include CRT 4 in your invoices and follow the new tax rules correctly to keep your business on track and avoid unnecessary complications.
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If you have any questions or would like to share your opinion about these new tax requirements for MEIs, feel free to comment. We are here to exchange ideas and clarify any point that may help you in your day-to-day life as a microentrepreneur.
I provide training services, do I need to enter the new code and if so, which one, since I didn't see it on the list that was released.
There is a solution, it becomes informal again, so the tax authorities will be ashamed and stop complicating things.
Is there an easily accessible table for these CRT 4 codes?