The federal government is implementing the CT-e (Knowledge of Electronic Transport) to replace tax documents freight transportation paper. Thus, from the day eighth, carriers must adhere to the new method. Already taxpayers opting for the road segment regime Simple National will have to adhere to the day 1/12. The requirement now is paying for modal rail, pipeline, air and water transport.
The CT-and is a document of perpetual digital legal validity to replace various tax documents related to the provision of transport services.

The purpose of the use of Electronic Knowledge is to accelerate the procedure and bring greater security in the exchange of information through the document. With this, the driver will also gain practical, eg at checkpoints interstate suffice to show an impression of the CT-and finds that the fiscal record of travel and data relating to the sale of goods. In the case of the autonomous truck will need the information on toll ticket are also entered in the Knowledge Electronic thus other organs like the ANTT (National Land Transport) will oversee the shipper is paying the toll fare.

According Adauto Bentivegna Son, a lawyer specialized in transport, to issue the CT-and is required to be accredited in the federation which holds registration as a taxpayer.

For granting permission to use the CT-e will be examined tax compliance and accreditation of the issuer, the authorship of the digital signature of the file, the file integrity, adherence to the layout of the CT-e, with the numbers and series.

"The issuer may adopt different series for issue of Electronic Knowledge, like 01, 02 etc.., But never sub-series. When the CT-and is issued in the federation where he does not have credentials, you should use different series. However, this case, the request must be sent to the tax authorities that this is accredited, "explains the expert. "If there is protocol between the units of the federation that allows the request uses the CT-and even though the taxpayer is not in that state, and then you can ask for such authorization for the state where the carrier is not thirsty," he says.

Understand how the Electronic Knowledge:

  Generation of an electronic file containing tax information service provision, which must be digitally signed;
  This electronic file is CT-e, which will be broadcast via the Internet to the Finance Department, which will pre-file validation and return, in real time, receiving a protocol (use permit);
  Upon receipt of the CT-e, the Finance Department will provide consultation on the internet for the borrower and other legitimate stakeholders who hold the key to access the electronic document can verify your authorization and content;
  The CT-and will be transmitted to the IRS, which will be the national repository of the same, and the Department of Finance of the State of destination of the cargo, in the case of interstate transportation;
  The provision of services will be covered up by DACTE (Auxiliary Document CT-e) on plain paper (A4). This will contain the passkey printed for consultation on the Internet and a bar code that will facilitate information-CT and the Tax Offices borders;
  The DACTE is not a bill of lading, or replace one, only serving to cover up the transport and assist the consultation of CT-and the site of the Finance Department.

Source: Carries Brazil Portal / Website SETCESP