For Brazilian e-commerce, Black Friday has already become the best time of the year in terms of revenue. The date, however, not only brings operational challenges, but also in the tax area, where small errors can turn into major problems. Tax management requires accuracy in transactions: any divergence in records and documentation can lead to losses in full Black Friday, a date where there is no margin for error.
In recent years, online sales in Brazil have registered a significant growth.Only on Black Friday 2023, revenues were R$ 6.1 billion, representing an expansion of 16% 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 tax risks associated with this high volume of transactions.
Among the most common problems is the duplication of invoices, caused by failures to connect with the Treasury Department (Sefaz) or problems in the internal systems of companies themselves. When this occurs, the shopkeeper may end up paying taxes improperly, facing charges or even compromising inventory control, which affects the shopping experience.To avoid these setbacks, experts recommend the use of automated tax platforms, which monitor communication with Sefaz in real time, alerting to duplications and allowing the cancellation of duplicate notes.
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 note is generated, but will only have fiscal validity after the reestablishment of the connection. This system, essential to maintain the sales flow, can be a double-edged sword. Notes rejected by error in the access key, for example, can generate consumer questions and complaints in agencies such as 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 the contingency mode is indispensable.
NCM (Mercosur Common Nomenclature) codes 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 notes and direct impact on tax costs. Therefore, the constant updating of 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 key.
Finally, the market has been betting on increasingly sophisticated solutions of tax management, with platforms capable of predicting and solving problems in real time. In addition to reducing the risks of fines, these tools ensure that the customer's shopping experience is fluid, without interruptions in the payment process. According to a survey by the Brazilian Association of Electronic Commerce (2023), platforms with monitoring of tax issuance and inventory control have shown a reduction of 30% in tax and logistical errors during periods of high demand, reinforcing that tax technology is an essential asset for companies that wish to grow in digital without financial risks.
Black Friday represents for the consumer a chance to enjoy low prices, while for the shopkeeper it is an opportunity to win new customers and retain old ones. Avoiding tax problems is therefore as important as having good prices and fast delivery. In a scenario in which 47% of Brazilian online stores are still penalized by tax failures, according to research by the Federation of Commerce of Goods, Services and Tourism of the State of Sao Paulo (2023), investing in solutions that guarantee a robust and automated tax management is more than a differential (an essential requirement to compete in e-commerce and ensure the success of the operation.