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Attention, MEI: Starting in September, You Are Required to Include This Data on Your Invoices
Starting in September 2024, Individual Microentrepreneurs (MEIs) in Brazil will need to pay attention to a new tax requirement. That’s right, folks: starting on September 2, every MEI will have to insert a specific code, called CRT 4, on electronic invoices (NF-e) and electronic consumer invoices (NFC-e). This update is part of the new tax rules implemented by the Department of Finance (Sefaz) to ensure that MEI operations are fully compliant with tax regulations.
What Changes for MEI?
Anyone who is a MEI knows that occasionally, some changes in tax rules come up that can complicate things. This time, the new requirement is the inclusion of the Tax Regime Code (CRT) 4 on all issued invoices. This code is exclusive to the MEI segment and aims to standardize the identification of the tax regime, making inspections easier and ensuring that everything is compliant 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 crucial to ensure that your transaction is correctly recorded 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 Fiscal Code of Operations and Services (CFOP) table. This table contains new codes that MEIs will need to use when issuing their invoices, ensuring that everything is fully compliant with tax requirements.
CFOPs for Operations Within the State:
- 1.202: Return of sale of goods acquired or received from third parties, except those classified under codes 1.503, 1.504, 1.505, and 1.506.
- 1.904: Return of remittance 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 acquired or received from third parties, except those 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: Remittance for sale outside the establishment, except those classified under codes 5.502 and 5.505.
If the MEI is conducting state operations.
CFOPs for Interstate Operations:
- 2.202: Return of sale of goods acquired or received from third parties, except those classified under codes 2.503, 2.504, 2.505, and 2.506.
- 2.904: Return of remittance 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 acquired or received from third parties, except those 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: Remittance for sale outside the establishment, except those classified under codes 6.502 and 6.505.
MEI needs to be careful not to be canceled.
CFOPs for Foreign Trade, Fixed Assets, and Services:
- 1.501: Export of goods acquired or received from third parties.
- 1.503: Export of goods acquired or received from third parties destined for the Manaus Free Trade Zone or Free Trade Areas.
- 1.504: Export of goods acquired or received from third parties that have been industrialized.
- 1.505: Export of goods acquired or received from third parties that have been transformed.
- 1.506: Export of goods acquired or received from third parties that have been assembled.
- 1.553: Export of goods acquired or received from third parties destined for an Embassy or Consulate.
- 2.501: Export of goods acquired or received from third parties to abroad.
- 2.503: Export of goods acquired or received from third parties destined for the Manaus Free Trade Zone or Free Trade Areas.
- 2.504: Export of goods acquired or received from third parties that have been industrialized.
- 2.505: Export of goods acquired or received from third parties that have been transformed.
- 2.506: Export of goods acquired or received from third parties that have been assembled.
- 2.553: Export of goods acquired or received from third parties destined for an Embassy or Consulate.
- 5.501: Remittance of goods acquired or received from third parties for industrialization.
- 5.502: Return of goods acquired or received from third parties after industrialization.
- 5.504: Remittance of goods acquired or received from third parties for industrialization on order.
- 5.505: Return of goods acquired or received from third parties after industrialization on order.
- 5.551: Remittance of goods acquired or received from third parties for repair or maintenance.
- 5.933: Remittance for demonstration of goods acquired or received from third parties.
- 6.501: Remittance of goods acquired or received from third parties for industrialization.
- 6.502: Return of goods acquired or received from third parties after industrialization.
- 6.504: Remittance of goods acquired or received from third parties for industrialization on order.
- 6.505: Return of goods acquired or received from third parties after industrialization on order.
- 6.551: Remittance of goods acquired or received from third parties for repair or maintenance.
- 6.933: Remittance for demonstration of goods acquired or received from third parties.
These codes are used to classify different types of tax operations and ensure that invoices are compliant with the new tax rules for MEI. It’s crucial to choose the correct CFOP code for each operation, ensuring that the invoice is issued correctly and avoiding potential 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?“. Well, things could get serious! Failure to include this code may result in the invalidation of the invoice. This means that your invoice may be considered irregular, which could lead to significant headaches with the tax authorities and even with customers.
If your invoice is deemed invalid, you may face fines, tax issues, and even lose your MEI status. This would place you under a more complex and less advantageous tax regime, increasing the tax burden and bureaucracy for your business. In other words, to avoid all this hassle, it’s essential that you, as a MEI, stay on top of this new requirement.
So, MEI, here’s a tip: starting in September, don’t hesitate! Include CRT 4 on your invoices and follow the new tax rules properly to keep your business on track and avoid unnecessary complications.
FOR MORE INFORMATION: New CPF Law in Effect Affects Millions of Brazilians with 3 Changes in 2024
If you have any questions or would like to share your opinion on these new tax requirements for MEIs, feel free to comment. We are here to exchange ideas and clarify any points that can help in your day-to-day as a microentrepreneur.
Existe uma tabela de fácil acesso para esses códigos CRT 4 ?
Tem uma solução, volta a ficar informal, assim o fisco toma vergonha e para de complicar.
Eu presto serviço de treinamento, eu preciso inserir o novo código e se sim, qual deles, já que não vi na lista que foi divulgada.