Post by asadul5585 on Feb 21, 2024 22:55:30 GMT -8
It is possible to refuse an Invoice using a resource called electronic Recipient Manifestation (MDe), which is nothing more than a procedure that allows the recipient of an electronic Invoice (NFe) to inform the tax body about its veracity. or not of the information contained in the document. When your business receives this document, the Tax Authorities understand that all the information contained therein is true. If they are not, you need to inform the body so that it understands that what was stated in the document is wrong, avoiding future problems for you. Shall we understand more about this subject? Types of recipient manifestation Before understanding how to electronically refuse an Invoice, you need to know the four types of Recipient Manifestation (MD), according to the Taxpayer Guidance Manual . 1. Operation not performed This is when an operation reported on the electronic invoice is not carried out. In this case, the recipient informs that the operation was not carried out by refusing to receive the goods, for example, confirming that this operation did not take place.
The recipient is aware of the operation, but informs in the electronic Recipient Manifestation (MDe) that it was not carried out for some reason. To do this, the sender must agree before issuing the refusal. Remembering that it is not up to the recipient to issue a return NFe, which is also provided for in the Taxpayer Guidance Manual. 2. Lack of knowledge of the Kuwait Mobile Number List operation The lack of knowledge of the operation allows the recipient to inform that they are unaware of a certain operation that appears in an NFe. By making this refusal, you are exempt from any problems related to what is presented in the Invoice. It is a type of MDe that protects against fraud that involves sending products to a random recipient. 3. Confirmation of the operation In this case, the recipient confirms the operation, that is, attests that what is described in the document received actually happened. In the case of a purchase and sale transaction, the transaction confirmation MDe confirms receipt of the product.
Therefore, after sending confirmation of the operation, the NFe to which this MDe refers can no longer be canceled and you guarantee the tax credits. 4. Operation Science Finally, here, the recipient only issues an MDe of this type when he wants to declare that he is aware of the operation that appears on the Invoice. However, being aware does not mean accepting the operation. This way, the recipient can request the XML file referring to the Invoice and will only be able to access the document after completing the acknowledgment registration. In other words, after being aware of the operation, it is mandatory to carry out one of the other types of manifestation mentioned, under penalty of a fine from the Tax Authorities, because this is a non-conclusive manifestation, different from the others. It is important to highlight that, when the operation is carried out, but the description on the note does not match what was delivered or the merchandise needs to be returned, it is recommended to use confirmation of the operation and then subsequent tax procedures. It is not appropriate to use the operation not performed status in these cases.
The recipient is aware of the operation, but informs in the electronic Recipient Manifestation (MDe) that it was not carried out for some reason. To do this, the sender must agree before issuing the refusal. Remembering that it is not up to the recipient to issue a return NFe, which is also provided for in the Taxpayer Guidance Manual. 2. Lack of knowledge of the Kuwait Mobile Number List operation The lack of knowledge of the operation allows the recipient to inform that they are unaware of a certain operation that appears in an NFe. By making this refusal, you are exempt from any problems related to what is presented in the Invoice. It is a type of MDe that protects against fraud that involves sending products to a random recipient. 3. Confirmation of the operation In this case, the recipient confirms the operation, that is, attests that what is described in the document received actually happened. In the case of a purchase and sale transaction, the transaction confirmation MDe confirms receipt of the product.
Therefore, after sending confirmation of the operation, the NFe to which this MDe refers can no longer be canceled and you guarantee the tax credits. 4. Operation Science Finally, here, the recipient only issues an MDe of this type when he wants to declare that he is aware of the operation that appears on the Invoice. However, being aware does not mean accepting the operation. This way, the recipient can request the XML file referring to the Invoice and will only be able to access the document after completing the acknowledgment registration. In other words, after being aware of the operation, it is mandatory to carry out one of the other types of manifestation mentioned, under penalty of a fine from the Tax Authorities, because this is a non-conclusive manifestation, different from the others. It is important to highlight that, when the operation is carried out, but the description on the note does not match what was delivered or the merchandise needs to be returned, it is recommended to use confirmation of the operation and then subsequent tax procedures. It is not appropriate to use the operation not performed status in these cases.