Since September 2022, it has become mandatory to fill in the Global Trade Item Number (GTIN) in Electronic Invoices (NF-e) and sales of own production of medicines, toys, cosmetics and tobacco.
The new obligation is being carried out in stages and the forecast is that from June 2023, filling in the valid and correct GTIN code will be required in all commercial operations in all segments of the economy.
It should be noted that taxpayers contemplated by the rule should be aware, as they may have their invoices rejected if they fail to fill in the code or fill it in incorrectly.
About the GTIN
GTIN, also known as EAN code, is a general term used internationally to describe all identification groups of GS1 data structures (official entity for registering EAN codes) for commercial items, and may contain 8 to 14 digits.
This numbering, displayed just below the bar code of the products, is generated by GS1, the organization that develops global standards for the identification of commercial items. The purpose of the GTIN code is to identify pre-defined information, ranging from raw materials to finished products, facilitating processes and ensuring correct taxation.
With this new procedure, SEFAZ intends to improve the quality of product information in tax documents for the correct calculation of taxes in the coming years. The measure also aims to improve other issues.
“There are some recurring problems that involve the tax classification process and that must be solved with this measure. Few companies had a complete registration in the CCG (Cadastro Centralizado de GTIN) and depended on the manufacturers to carry out this registration, resulting in incomplete registrations. In addition, many products have bar codes that do not exist in the SEFAZ base, or, sometimes, do not even have a code on the invoice, making taxation difficult. Imported products also tend to cause problems in this regard, as they tend to have a barcode from the country of origin, without much standardization”, explains Thaisa Tribst, Senior Product Owner at Sovos Brasil.
Also, according to the executive, in this new process, companies that still do not have a complete register of their products should do so as soon as possible, in addition to reviewing and cleaning up the register of national products that they already sell. Otherwise, sales to suppliers or consumers may be prevented.
Technology in action
With an eye on this scenario, to help companies in the qualification and validation of base data for critical operations, such as tax calculation or issuance of NF-es, one of the solutions has been the investment in technological solutions that automate the task of validating informed GTINs , avoiding possible inconsistencies that could lead to the rejection of the invoice issued.
“The tax classification process is complex and often subjective. Therefore, technology can help companies in the tax classification of the product that is being sold in the NF-e/NFC-e, promoting an improvement in the quality of the information provided, based on the validation of the GTIN against this GTIN Centralized Registry (CCG )”, comments Thaisa.
Source: Sovos