{"id":2444,"date":"2009-07-20T13:18:00","date_gmt":"2009-07-20T13:18:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/07\/20\/sped-nota-fiscal-eletronica-esclarecimentos\/"},"modified":"2009-07-20T13:18:00","modified_gmt":"2009-07-20T13:18:00","slug":"sped-nota-fiscal-eletronica-esclarecimentos","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/07\/20\/sped-nota-fiscal-eletronica-esclarecimentos\/","title":{"rendered":"SPED: Nota Fiscal Eletr\u00f4nica (esclarecimentos)"},"content":{"rendered":"<p><a href=\"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/SmRxZQfyIZI\/AAAAAAAAAik\/E1tDyWwlOtQ\/s1600-h\/SPED-x-NFe.jpg\"><img decoding=\"async\" id=\"BLOGGER_PHOTO_ID_5360534135216677266\" style=\"FLOAT: left; MARGIN: 0px 10px 10px 0px; WIDTH: 166px; CURSOR: hand; HEIGHT: 90px\" alt=\"\" src=\"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/SmRxZQfyIZI\/AAAAAAAAAik\/E1tDyWwlOtQ\/s320\/SPED-x-NFe.jpg\" border=\"0\" \/><\/a><span style=\"font-family:arial;color:#000000;\">A Coordena\u00e7\u00e3o T\u00e9cnica da Nota Fiscal Eletr\u00f4nica divulgou agora h\u00e1 pouco uma nota de esclarecimento sobre o rec\u00e9m editado <a href=\"http:\/\/www.fazenda.gov.br\/confaz\/confaz\/protocolos\/ICMS\/2009\/pt042_09.htm\" target=\"_blank\" rel=\"noopener\">Protocolo ICMS n\u00ba 42\/2009 <\/a>que trata da amplia\u00e7\u00e3o da obrigatoriedade de emiss\u00e3o da NF-e . <\/span><\/p>\n<div><span style=\"font-family:arial;color:#000000;\"><\/span><\/div>\n<p><\/p>\n<div><span style=\"font-family:arial;color:#000000;\"><\/span> <\/div>\n<div><span style=\"font-family:arial;color:#000000;\">=============<\/span><\/div>\n<p><\/p>\n<div><span style=\"font-family:arial;color:#ff0000;\">ATEN\u00c7\u00c3O:<\/p>\n<p>Prezados Contribuintes,<\/p>\n<p>em decorr\u00eancia do grande n\u00famero de questionamentos referentes a amplia\u00e7\u00e3o da obrigatoriedade de emiss\u00e3o da NF-e, a partir da publica\u00e7\u00e3o do Protocolo ICMS 42\/2009, a coordena\u00e7\u00e3o t\u00e9cnica do projeto, esclarece:<\/p>\n<p>O Protocolo ICMS 42\/09 objetiva escalonar a amplia\u00e7\u00e3o da obrigatoriedade de uso da NF-e de forma que, at\u00e9 o final de 2010, estejam alcan\u00e7ados por esta obrigatoriedade todos os contribuintes do ICMS que se enquadrem em pelo menos uma das seguintes situa\u00e7\u00f5es:<\/p>\n<p>1. Desenvolvam atividade industrial<\/p>\n<p>2. Desenvolvam atividade de com\u00e9rcio atacadista ou de distribui\u00e7\u00e3o<\/p>\n<p>3. Pratiquem sa\u00eddas de mercadorias com destino a outra unidade da Federa\u00e7\u00e3o<\/p>\n<p>4. Forne\u00e7am mercadorias para a Administra\u00e7\u00e3o P\u00fablica.<\/p>\n<p>Para escalonar esta amplia\u00e7\u00e3o de obrigatoriedade de emiss\u00e3o, o anexo \u00fanico do Protocolo 42\/09 dividiu as atividades de ind\u00fastria, com\u00e9rcio atacadista e distribui\u00e7\u00e3o ao longo de tr\u00eas per\u00edodos (respectivamente, abril, julho e outubro de 2010), atrav\u00e9s de descri\u00e7\u00f5es baseadas na Codifica\u00e7\u00e3o Nacional de Atividade Econ\u00f4mica (CNAE), tendo estabelecido uma quarta etapa, em dezembro, para as opera\u00e7\u00f5es interestaduais e de venda para a Administra\u00e7\u00e3o P\u00fablica.<\/p>\n<p>Muitas destas atividades repetem produtos j\u00e1 descritos nas fases do Protocolo 10\/07. Por este motivo, existe no Protocolo 42\/09 um dispositivo que diz que \u201cFicam mantidas as obrigatoriedades e prazos estabelecidos no Protocolo ICMS n\u00ba 10\/07, de 18 de abril de 2007\u201d, ou seja:<\/p>\n<p>Os prazos do Protocolo 42\/09 n\u00e3o se aplicam para aquelas empresas j\u00e1 alcan\u00e7adas pela obrigatoriedade de uso da NF-e em raz\u00e3o de algum dispositivo do Protocolo 10\/07, mesmo que cumulativamente pratiquem opera\u00e7\u00f5es descritas por alguma CNAE listada no anexo \u00fanico do Protocolo 42\/09.<\/span><\/div>\n<div><span style=\"font-family:arial;color:#000000;\"><\/span><\/div>\n<p><\/p>\n<div><span style=\"font-family:arial;color:#000000;\"><strong>Fonte<\/strong>:<\/span> <a href=\"http:\/\/www.nfe.fazenda.gov.br\/portal\/\">http:\/\/www.nfe.fazenda.gov.br\/portal\/<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Coordena\u00e7\u00e3o T\u00e9cnica da Nota Fiscal Eletr\u00f4nica divulgou agora h\u00e1 pouco uma nota de esclarecimento<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[148,183],"tags":[],"class_list":["post-2444","post","type-post","status-publish","format-standard","hentry","category-nota-fiscal-eletronica","category-sped"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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