The Auxiliary Document of the Electronic Invoice (DANFE) is a synthesis of the Electronic Invoice (NF-e). It does not replace NF-e, it is merely a graphical representation of it. It serves to facilitate the consultation in the site of the Secretary of the Treasury (SEFAZ) or National Environment (RFB). Here's an example:
What is DANFE for?
The Electronic Invoice Assistant Document (DANFE) has three main functions. Are they:
1 - Facilitate access to NF-e data. Through the numerical key with 44 positions to consult the information of the Electronic invoice (Access key).
2 - Track the merchandise during the seller's trajectory to the recipient, providing basic information about the operation in progress (issuer, recipient, values, etc.).
3 - Assist in the bookkeeping of operations documented by NF-e, in case the recipient is not an accredited taxpayer to issue NF-e.
How to proceed with DANFE?
Many companies print DANFE prior to the movement of a commodity, to follow the shift and provide freight professionals with information on issuer, consignee, stock, etc.
In cases where the recipient is not an accredited taxpayer in the issue of the NF-e, DANFE assists in the bookkeeping of operations documented by NF-e. It is also used to obtain the signature of the recipient to prove the delivery of the goods or provision of services.
Where tax laws require the specific use of additional forms of 1 or 1-A Tax Credits, the taxpayer accredited to issue NF-e must print DANFE in as many copies as are necessary to meet the requirement, all of which are considered to be original.
Another point that deserves attention is that DANFE should be printed on plain paper, except newsprint, at minimum size A4 (210 x 297 mm) and maximum 2 paper (230 x 330 mm). The following may be used:
- loose leaves;
- Security Form for Electronic Fiscal Document Document Support (FS-DA);
- continuous form;
- or pre-printed form.
The visual identity of DANFE:
DANFE may contain other graphic elements as long as they do not impair the reading of its content or the bar code by optical reader. It is also allowed to move the proof of delivery, in the form of a detachable left-handed. It should be made from the lower end to the right side or to the upper end.
The affixing of stamps, while the merchandise is in transit, must be made on the back of the Auxiliary Document of the Electronic Invoice. The reverse may also contain additional information of interest to the issuer. For this, space must be reserved for at least 10 x 15 cm, in any direction.
The Treasury Department may, by special regime, authorize the taxpayer to change the layout (the default look) of DANFE provided for in Ato Cotepe.
This procedure serves to adapt it to the operations performed by it. However, the mandatory fields of the NF-e that appear in the Auxiliary Document of the Electronic Invoice must be maintained.
Required graphic elements of the document:
- Data of the issuer (corporate name, CNPJ, State Registration and State Registration of Tax Substitute, if any);
- The letter DANFE - Auxiliary Document of the Electronic Invoice;
- The number and series of the NF-e, the type of operation (input or output), the total number of sheets of the document, the access key and the barcode.
How to Issue the DANFE?
The Ministry of Finance suggests that DANFE be issued by the same program, system or portal, used to issue the NF-e. The reason for this is to avoid the possibility of divergences between the two documents.
In general, you need to configure your NF-e generator system so that it also issues the DANFE. For more information, see the portal of the Electronic Invoice (NF-e).
But what about DANFE Online?
There is no practical difference between the two. Some people refer to DANFE online as the online generator of the Electronic Invoice Assistant Document.
There are some options for those who want to access it over the internet for the purpose of printing or consulting. To do this, you must have the access key and / or the xml files of the NF-e (s) in hand: