The introduction of the electronic energy fiscal note (NF3-e) will substitute the current electricity invoicing system. Until now, electric energy providers issued a monthly magnetic file containing all the invoices from that month. Making this document digital will assist both taxpayers, by simplifying their declaration process, as well as tax authorities, which can track their issuance in real time. The model 66 NF3-e will replace the model 6 invoice.
The NF3-e, which documents operations related to electric energy, is created and signed electronically. Its legal validity depends on the use of electronic signatures and the local tax administration’s prior validation of the document.
Use of this document will be mandatory beginning on 1 March 2021 for all electricity distributors and cooperatives. Before that date, companies whose local tax authority is ready to provide the validation service for these documents can voluntarily issue the NF3-e.
Source Edicom
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