As in any document, the completion of electronic invoices is subject to possible errors. It is to remedy these misunderstandings and ensure the smooth progress of trade relations that the Electronic Correction Letter exists!
Even with similar resources, such as the adjustment or supplementary tax invoice, the CC-e serves to correct specific fields more practically, in cases that do not compromise essential operations of the (NF-e electronic tax invoice) such as prices, taxes and quantities.
Extremely advantageous in situations of nonconformity, its use requires special attention, as the document counts aspects and limitations that must be observed in order for its validity to be assured.
Find out more about the Electronic Correction Letter concept, its applications, situations in which it can and cannot be used, as well as its main points of relevance below. Continue reading!
What is the Electronic Correction Letter?
The act of issuing electronic invoices sometimes requires certain less-common procedures to be performed.
Once authorized by SEFAZ, the NF-e cannot undergo any type of modification, as changes to its content invalidate the digital signature.
Where an irregularity is found after issue, it is possible to cancel the invoice, provided that the goods stated therein have not circulated.
Another possibility is to issue an additional invoice or adjustment according to each situation. The most appropriate feature, however, is that the errors are corrected in the fields in which they occurred.
For this specific correction to be made in an appropriate and authorized manner, we have the Electronic Correction Letter, known as the CC-e!
As the blog Infovarejo points out, the CC-e does not change the file of the NF-e issued, but functions as a supplementary document, able to textually clarify the corrections related to the invoice in question.
Basically, the Electronic Correction Letter acts like the traditional paper correction letters, but with adaptation to the current computerized invoice issuance system.
Without a defined standard, the text entered in the CC-e is free and can be up to 1000 characters long. Its description must be clear, objective and accurately point out the corrections that need to be considered.
What is it for?
The paper correction letter has no longer been used since 2012 as determined by the SINIEF Adjustment.
Therefore, the issuance of the Electronic Correction Letter is mandatory for the resolution of any misunderstanding or irregularity present in an electronic invoice.
Its sole and main objective, therefore, is the eventual correction of information present in the NF-e.
The CC-e was regulated by means of a decree that has been valid throughout the Brazilian territory since 2011.
When using it, however, it is necessary to bear in mind that not all fields of an electronic invoice can be rectified. Check out the situations that can be corrected by the Electronic Correction Letter in the following item!
In which situations can it be used?
As mentioned earlier, not all data from an NF-e can be changed using the CC-e!
The information that can be reviewed in the Electronic Correction Letter, as highlighted by the blog Compliance, is as follows:
- Description of the goods
- Tax Code of Operation, provided that there are changes to the nature of the taxes
- Business Name of the Recipient
- Information on volume, weight, and packaging, provided that they do not change the invoiced quantity of the item
- Omission or misrepresentation related to the Legal Basis of possible tax benefits
- Tax Status Code, provided that there are changes to the tax values
- Carrier details, such as address
- Entering or changing additional NF-e information such as vendor name, carrier for reshipping, customer order etc.
- Date of Issue or Departure, provided that there are no changes to the ICMS calculation period.
Now that you know what is the information that can be changed by CC-e, check the following item for the data in which the rectifications are denied.
When should it not be used?
The information in the NF-e that cannot be corrected using the CC-e, as addressed by the blog Conta Azul, are as follows:
- Changes in registration data that result in changes of the recipient or sender
- Itemization of Taxes or other information that may change the Operation or Tax Calculation
- Tax amounts corresponding to the value of taxes, such as tax rate, calculation basis, quantity, price difference, operation value etc.
- Description of the goods capable of changing the tax rates.
With the concept, application, and possibilities of using the Electronic Correction Letter in mind, find out below all the points that must be considered for the CC-e to be issued correctly!
What must be considered for it to be done correctly?
First of all, it is necessary to know that the focus of the Electronic Correction Letter is only the correction of minor errors that do not compromise the primary operations of the NF-e, such as prices, taxes and quantities.
Therefore, its use should be avoided by focusing on the correct completion of the invoice. The CC-e is a last resort only.
If the perceived mistake refers to the tax legislation, usually the best solution is to issue a supplementary tax invoice. When the NF-e is still with the issuer, it is also possible to cancel the document and prepare a new one.
The issuance of the Electronic Correction Letter can be made within 30 days, or 720 hours, from the authorization of the use of the NF-e to be corrected.
The transmission of the CC-e can only be made for an authorized electronic tax invoice , as it is impossible to correct a canceled NF-e.
A tax invoice can have up to 20 correction letters, but the data is cumulative. This means that each CC-e issued must contain the corrections already pointed out in the previous documents.
The digital file of the correction letter must be made available, not only to the recipient, but also to all those interested in the operation, in the same way as the issuance of the tax invoice.
Did you already know about the concept and applications of the Electronic Correction Letter? If you have any questions about the matter, please contact us!
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