For Brazilian e-commerce, Black Friday has already become the best time of the year in terms of revenue. The data, however, brings not only operational challenges but also in the tax area, where small mistakes can turn into big problems. Fiscal management requires precision in transactions: any discrepancy in records and documentation can lead to losses during Black Friday, a date when there is no room for errors.
In recent years, online sales in Brazil have shown significant growth. Only on Black Friday 2023, revenue reached R$ 6.1 billion, representing a 16% increase compared to the previous year, according to data from *Ebit/Nielsen* (Exame, 2023). With the expectation that 2024 will follow the same trend, preparing for this sales peak becomes essential, especially considering the fiscal risks associated with this high volume of transactions.
One of the most common problems is duplicate invoices, caused by connection failures with the Tax Authority (Sefaz) or issues within the companies' own internal systems. When this happens, the retailer may end up paying unnecessary taxes, facing fines, or even compromising inventory control, which affects the shopping experience. To avoid these setbacks, experts recommend the use of automated tax platforms that monitor communication with Sefaz in real time, alerting for duplications and allowing the cancellation of duplicate invoices.
Another recurring challenge during Black Friday is the use of contingency mode for issuing invoices. When communication with Sefaz fails, companies resort to this backup system, in which the invoice is generated but will only have fiscal validity after the connection is reestablished. This system, essential for maintaining the sales flow, can be a double-edged sword. Notes rejected due to errors in the access key, for example, can lead to consumer inquiries and complaints to agencies like Procon, affecting the company's reputation. That is why maintaining good monitoring of communication with Sefaz and following the guidelines on the correct use of contingency mode is essential.
The NCM codes (Common Mercosur Nomenclature) are also an additional challenge. These codes are used to define the taxation of each product, and any error in classification can lead to rejection of the invoices and a direct impact on tax costs. Logo, constantly updating the database with the correct NCM codes should be a priority for companies, especially during Black Friday. The need to manually correct a rejected note can be an obstacle at a time when time and agility are essential.
Finally, the market has been betting on increasingly sophisticated fiscal management solutions, with platforms capable of predicting and solving problems in real time. In addition to reducing the risk of fines, these tools ensure that the customer's shopping experience is smooth, without interruptions in the payment process. According to a survey by the Brazilian Association of Electronic Commerce – Abcomm (2023), platforms with fiscal emission monitoring and inventory control have shown a 30% reduction in tax and logistical errors during periods of high demand, reinforcing that fiscal technology is an essential asset for companies aiming to grow digitally without financial risks.
Black Friday represents an opportunity for consumers to take advantage of low prices, while for retailers it is a chance to attract new customers and retain existing ones. Avoiding tax issues is therefore just as important as having good prices and fast delivery. In a scenario where 47% of Brazilian online stores are still penalized for tax failures, according to a survey by the Federation of Commerce of Goods, Services, and Tourism of the State of São Paulo – Fecomercio (2023), investing in solutions that ensure robust and automated tax management is more than a differential — it is an essential requirement to compete in e-commerce and ensure operational success.
