Should every MEI issue an invoice?

When a citizen becomes an individual microentrepreneur (MEI), he or she has a CNPJ, so he can sell his products to other companies and institutions in the state, being able to issue invoices. However, many doubts still arise about how the process is carried out and whether it is mandatory at any time.

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How does issuing invoices work?

First of all, it is important to understand that this process can be done in two types, which can change according to the occupation of each MEI. In the first, focused on providing services, the rules are established by each city hall, where the jobs that fit into the category of providing services are defined. In addition, the form of issuance is also established, such as electronic, notepad or single.

The second, defined by the State Treasury Department, establishes the rules for issuing an invoice and which occupations are classified as activities that need this document. Therefore, it is important to look for these state and municipal bodies to understand when and which note should be issued by your business.

Therefore, as there are different segments, goods and activities, there are different types of invoices for each one, such as:

• NFS (Electronic Service Invoice -  The most common, widely used in companies that provide services, such as gyms and petshops;
• NFC-E (Electronic Consumer Invoice) – Used by the retail trade to an end consumer;
• CT-e (Electronic Bill of Lading) – Used by companies that do freight or transport;
• MDF-e (Electronic Manifest of Tax Documents) – Used in interstate operations;
• Import and export invoice - Used when Brazilians sell goods to other countries.

Is invoice mandatory?

In general, the obligation only exists when the person or company in which the service is being provided has a CNPJ. Therefore, for individuals, the micro-entrepreneur is exempt from issuing the document. However, when the customer requires the invoice, according to the Consumer Protection Code, the issuance becomes mandatory again.

Even in cases of internet, telephone or catalog sales, where the product needs to be sent, it must be accompanied by the note. According to experts, even if the consumer does not ask for the note, it is always important to offer it, as this can give your business more credibility.