This project aims to be a fully electronic alternative to current tax paper documents used in retail (tax receipt issued by ECF and invoice form 2 for sales to consumers), reducing costs of ancillary obligations to taxpayers while enabling the improvement of fiscal control by the
Tax Administrations. With the NFC-e, the consumer is also benefited by enabling the Proof of the validity and authenticity of the tax document received. The
NFC-e Project proposes the establishment of a national standard for electronic tax document based on the technical standards of success of
Electronic Invoice model 55, suited to retail particularities. The adoption of
NFC-e is at the discretion of each Federated Unit and can get along with other existing fiscal control mechanisms, such as
Tax Receipt Issuer to CF and Fiscal SAT. From the States participating in the pilot project, two have already set mandatory calendar: Amazonas and Mato Grosso. The other participating states are
Acre, Maranhão, Rio Grande do Sul, Rio Grande do Norte and Sergipe