For the Brazilian e-commerce, Black Friday has become the best time of the year in terms of revenue. The date, however, brings not only operational challenges but also in the tax area, where small errors can turn into big problems. Fiscal management requires precision in transactions: any discrepancies in records and documentation can lead to losses on Black Friday, a date where there is no room for errors.
In recent years, online sales in Brazil have seen significant growth. Just on Black Friday 2023, revenue reached R$ 6.1 billion, representing a 16% expansion compared to the previous year, according to *Ebit/Nielsen* data (Exame, 2023). With the expectation that 2024 will continue this trend, preparing for this sales peak becomes essential, especially considering the fiscal risks associated with this high volume of transactions.
Among the most common problems is the duplication of invoices, caused by connection failures with the Department of Finance (Sefaz) or issues in the companies’ own internal systems. When this happens, the retailer may end up paying taxes improperly, facing fines, 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 the Sefaz in real-time, alerting to duplications and allowing the cancellation of duplicate invoices.
Another recurring challenge during Black Friday is the use of the contingency mode for issuing invoices. When communication with the Tax Authority fails, companies resort to this backup system, where the invoice is generated but will only have fiscal validity after the reestablishment of the connection. This system, essential to maintain sales flow, can be a double-edged sword. Invoices rejected due to errors in the access key, for example, can generate consumer inquiries and complaints to organizations such as Procon, affecting the company’s reputation. That is why maintaining good monitoring of communication with the Tax Authority and following guidelines on the correct use of the contingency mode is essential.
NCM codes (Common Nomenclature of Mercosur) are also an additional challenge. These codes are used to define the taxation of each product, and any classification error can result in rejection of invoices and a direct impact on fiscal costs. Therefore, 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 invoice can be an obstacle at a time when time and agility are crucial.
Finally, the market has been investing in increasingly sophisticated solutions for fiscal management, with platforms capable of predicting and resolving problems in real time. In addition to reducing the risks of fines, these tools ensure that the customer’s buying 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 issuance monitoring and inventory control have shown a 30% reduction in tax and logistical errors during high-demand periods, reinforcing that fiscal technology is an essential asset for companies wishing to grow digitally without taking financial risks.
Black Friday represents an opportunity for consumers to take advantage of low prices, while for retailers, it is an opportunity to win new customers and retain old ones. Therefore, avoiding fiscal problems is as important as having good prices and fast delivery. In a scenario where 47% of Brazilian online stores are still penalized for tax errors, according to research by the Federation of Commerce of Goods, Services, and Tourism of the State of São Paulo – Fecomercio (2023), investing in solutions that guarantee robust and automated fiscal management is more than a differential — it is an essential requirement to compete in e-commerce and ensure the success of the operation.
