e-Invoicing and Brazil: What is the "Manifestação do Destinatário"?
What is the "Manifestação do Destinatário"?
Manifestação do Destinatário may be translated as Receiver Response. It groups those events used by electronic invoice NF-e receivers in order to update processes on invoices received for tax purposes.
The aim is to provide greater security in company fiscal transactions, ensuring that no improper use is made of their CNPJ tax ID code and State Inscription to conceal fraudulent operations involving shipments of goods to receivers other than those indicated on the NF-e.
It also provides the receiver with legal security. For example, an Invoice for which the confirmation event is issued can no longer be cancelled by the issuer.
The Receiver Response is mandatory for fuel distributors, service stations, carriers and retail fuel resellers.
In the state of Rio Grande do Sul it is now obligatory to declare these events for any NF-e received with a value over R$100.000,00 (a hundred thousand reais), regardless of the business sector to which the company belongs.
Moreover, 50% of the NF-e documents received for which one of theResponseevents is recorded can be downloaded directly from the SEFAZ website.
Receiver Response Events
Receiver response-associated events are online statement processes carried out by the receiver of an NF-e, utilizing messages in XML format signed electronically and sent via W. Services to the pertinent tax authorities for validation by means of the corresponding protocol number.
The Return Response supports 4 possible versions:
Through this event, the recipient acknowledges a certain operation associated with their CNPJ, but does not yet have all the information needed to close the transaction. The “Transaction acknowledged” response only implies acknowledgement by the recipient of the existence of an invoice/note with their CNPJ.
This is a temporary event, as one of the following states must then be reported.
Through this event, the receiver confirms the transaction and receipt of the goods.
When there is a total or partial return of products with the issuance of an NF-e, this event is to be used.
Declaration of this event prevents the NF-e being cancelled by the issuer.
The receiver uses this event to inform the tax authorities that they do not recognize a particular transaction associated with their CNPJ. If the transaction is finally validated after the recording of this event, this acknowledgement can be modified by the “Transaction not complete” or “Transaction confirmed” event.
Transaction not completed:
Allows the recipient to record that the transaction did not finally take place, including even a descriptive text to justify the recording of this event.
Must be used in cases of rejection/refusal of incoming goods, and their use does not allow the issue of a reimbursement NF-e.
Edicom Manifestção do Destinatario Solution
Edicom’s NF-e reception platform is ready to integrate all Response events.
Our solutions enable integration with your ERP or management system and implement validation processes that record the Receiver Response automatically.
If you also have an EDI solution for sending purchase orders to the supplier, Edicom's NF-e reception platform can provide advanced validation systems comparing the detailed information of the invoice with the purchase order sent.