Estudo sobre o uso da nota fiscal de consumidor eletrônica: decreto RN 26002/2016

Abstract

The present study analyzed the benefits and consequences in the implementation of Electronic Consumer Nota Fiscal (NFC-e) in companies and demonstrates the evolution of accounting professionals in function of the impacts in their routine. This study aimed to present the legal norms and the main changes of the NFC-e, to expose the characteristics and benefits evidencing the reflexes of the implantation for the professionals of the accounting. The methodology used was a bibliographical and documentary research using theoretical data of available materials such as books, scientific articles, legislation and the internet. After the study, it was concluded that the NFC-e brought impacts not only to the accounting professional, but also to the entrepreneurs and consumers. Among the benefits are: for the entrepreneur will reduce costs with the creation, transmission and storage of tax documents, the consumer will also benefit from the NFC-e, to the extent that can immediately consult the validity of the invoice issued By the supplier, in a simple and easy way through the internet, the accountant identified an impact on the routine, characterizing more efficiency, as they indicate advantages such as: fewer ancillary obligations, standardization of processes without typos, optimizes the operational part of the tasks With which the accountant receives the information in a more practical and safe way for tax generation and mandatory declarations.