Best Practices & Learning from Implementing OTM in LATAM
Best Practices & Learning from Implementing OTM in LATAM
Best Practices & Learning from Implementing OTM in LATAM
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Brazil Fiscal – Sample Scenarios<br />
1. Normal CT-e can be cancelled, voided and substituted.<br />
2. Multiple Complementary CTes can be created. Complementary CT-e must refer to a Orig<strong>in</strong>al CT-e<br />
3. Every CT-e should have CT-e number /series<br />
4. User cannot generate a complementary for a complementary CTe<br />
5. Cancellation of CT-e is allowed only if the shipment is not <strong>in</strong> transit<br />
6. CT-e cannot be cancelled if the CT-e is already sent for Authorization and Authorization Response is<br />
not received back<br />
© Mah<strong>in</strong>dra Satyam 2012<br />
CTe NFS<br />
Inter-Municipal scenario Intra-Municipal scenario<br />
Generated before transportation execution Generated after transportation execution<br />
Requires govt. sanction Doesn’t require govt. sanctions<br />
ICMS Tax applicable ICMS not applicable<br />
ISS Tax not applicable ISS Tax applicable<br />
Each CTE corresponds to unique sell shipment Multiple sell shipments can be grouped <strong>in</strong> 1 NFS<br />
7. Complementary CT-e can be generated only when the CT-e of orig<strong>in</strong> is approved by SEFAZ<br />
8. Cancelled CT-e numbers should not be reused further<br />
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