The change in the economic activity classification (NACE) of some companies, throughout the year, will force taxpayers to review and revalidate invoices that had already taken a ‘closed’.

At issue are situations where the companies acted in a particular area of ​​services – health or education, for example – but did not have appropriate registration in Finance.

This made that in accounting for IRS invoices issued by them were not targeted by the tax authorities for the categories of related tax benefit, getting only as ‘family overheads’.

Throughout the year it was possible that these entities make an change in their activity log in Finance but says an order of the Tax Authority, cited by newspaper Jornal de Negócios, calls for an “intervention of taxpayers.”

Basically, taxpayers who were detecting these anomalies – for example, they have bought textbooks in a hypermarket that did not CAE education, but came to have it – must now review their invoices in e-invoice, the mechanism created by tax authorities to aggregate all expenditures of taxpayers throughout the year. Only then ensure the respective tax benefit.

[Source]