As Black Friday approaches, retailers prepare for an intense sales surge. In addition to all the training, inventory, marketing, and other department efforts, it is essential to also have efficient tax management. In addition to providing a pleasant experience for customers—who may face queues or payment issues when tax failures occur—a good management also involves preparing for possible unforeseen events that are not solely dependent on the company.
According to Hugo Ramos, CEO ofOh, oh, a national reference in solutions for Electronic Tax Documents (DF-e) and other digital tax demands, incorrect issuance of invoices can result in fines ranging from 10% to 100% of the value of each one. In times of high demand, this can become a concerning cost for organizations.
“We cannot underestimate the impact of the tax area at times like these. Black Friday brings many opportunities, but also risks. Especially when Sefaz will be dealing with a huge number of invoices at the same time,” says the expert.
To help prepare for the date, Hugo listed five of the main tax rejections, that is, errors that cause the invoice not to be issued correctly.
Rejection 202: Failure to recognize authorship or integrity of digital file
"This rejection indicates a failure in the 'namespace' of the template file used for the UF," explains the CEO. "It's almost always some technical failure within Sefaz itself."
The situation usually resolves on its own, and you just need to wait a few minutes to reprocess the file. However, if this does not occur, it is necessary to contact the Sefaz of the issuing state.
204: Duplicate NF-e [nRec:999999999999999]
The error occurs when an NF-e (model 55) or NFC-e (model 65) is issued with the same Access Key as an already authorized NF-e/NFC-e. Thus, the note is considered duplicated.
It is necessary to change the NF-e number so that the chosen one has not yet been used, and then resend the document. "This flaw is much less common when using a good integrated fiscal management system, with an updated database, as there is an automatic check for possible duplication," emphasizes Hugo.
Rejection 210: Invalid recipient IE
The rejection relates to the issuance of an NF-e with the recipient's State Registration (IE) invalid, which often occurs due to errors in the number. The IE must be between 2 and 14 numeric characters, and the positioning of some numbers or the check digit may be incorrect.
The solution is to verify the provided State Registration and correct any errors. If the IE code starts with the number zero (0) and it is observed that it has been suppressed, you should contact the support of the ERP in use to check the problem. Another option is to check the IE provided on the SINTEGRA website or in the Centralized Taxpayer Registry (CCC) to confirm if it is valid.
Rejection 212: Issue date later than receipt date
“Incompatible dates and times can happen in a matter of minutes. For example, if the invoice was issued at 3:00 p.m., but the local time of the state tax authority is 2:59 p.m., the error can occur. It is also necessary to be aware of daylight saving time,” explains the specialist.
Then, check if your software's time is synchronized with your state's Sefaz time, which uses the regional time. If your ERP system is using the server's time to fill in the NF-e issue date/time, check if the server is also synchronized. After the correction, simply resend the NF-e.
Rejection 365: Total of other retentions differs from the sum of the items
This rejection occurs when an NF-e (model 55) or NFC-e (model 65) is issued and the Total value of Other Withholdings differs from the sum of the values of other withholdings for items subject to ISSQN.
Hugo adds: “This is one of the errors that requires a more technical solution, with changes to the note’s XML file. The value of the totalization of other withholdings must be corrected, which is in the field: id – W22c”.
For these and other more specific situations, it is important to be able to rely on experienced professionals in the fiscal world. For those seeking more answers, it is also possible to use theOobj Knowledge Base, which contains explanations, examples, and solutions for these and hundreds of other tax problems. "It's a life help guide, not just for Black Friday," concludes the CEO.
