The field of logistics and distribution involves, among other things, the clarity of tax issues. Complying with the finance ministry’s determinations for transportation services, in addition to complying with the law, means having lower costs in the whole process. In this scenario, the CTe certificate is included.
The CTe – Electronic Bill of Lading – is a document similar to the electronic bill (NFe), mandatory since 2013. When one is responsible for transport services, it is necessary to have an effective control of the CTe, thus ensuring quality. deliveries and avoid possible problems with the tax authorities.
To help the management and control work of CTe, today we bring you information on how to control CTe and what are the benefits for your business.
What is the format of the CTe?
The CTe is compulsory throughout the national territory and compulsory in all modes (Rail, Air, Road, Pipeline or River). Its format is electronic and, like the NFe, it is in the form of an XML file and has a digital signature which guarantees the legal validity and veracity of this document.
What are the advantages of an electronic certificate?
As it is done in electronic format, all paper and printing costs are eliminated, in addition to reducing operating and personnel expenses for better organization of this data.
In addition, there is a significant time saving during compulsory vehicle stops at tax offices, since the CTe ensures much more agile and simpler control. Another advantage is the reduction in document errors, since data is only entered once and information sent in XML format.
Why control the CTe?
By having control of electronic transport certificates, you can:
- extract all the information from the CTe issued by means of a report;
- perform CTe validation with Sefaz;
- control the deadlines and rules that Sefaz requires to modify or cancel the CTe;
- consult which CTe have expired;
- create alerts so that the responsible manager knows when a tax document is modified;
- know which NF-e corresponds to each CTe, in an integrated and rapid way;
- perform legal custody of all CTe for the expected duration without needing a space to accumulate paper documents;
- make the CTe available, when authorized, to the consignee or freight taker, in XML or PDF, in order to promote tax collaboration between customers and carriers;
- facilitate and simplify the keeping of fiscal and accounting accounts, which will require the issuance of all NFe and CTe;
- electronic storage makes it easier to purchase insurance;
- less bureaucracy and better management, as the CTe is made up of several other documents that were previously issued separately.
Effective CTe control also helps manage the entire process. It is possible to identify damaged files, in addition to checking for any inconsistencies in the data, optimizing manager performance, which saves time and quality.
After all, in inspection situations having electronic tax documents in an organized manner is less of a problem in meeting all requirements immediately and efficiently. Professional customers also benefit, due to faster delivery, promoting satisfaction and loyalty to the company.
How to control the CTe?
Although it is a digital document, the CTe has a printed version called DACTE, or Electronic Bill of Lading Auxiliary Document. The information is summarized and the vehicle must have it when providing the transport service. Although it is necessary to present the DACT at the checkpoints, the procedure is now faster, as the CTe includes other documents that were previously issued separately, such as:
- Bill of Lading for Road Freight Transport, Model 8;
- Rail freight transport service invoice, model 27;
- Transport service invoice, template 7.
The DACTE is issued upon authorization from Sefaz, so that the goods are then released for transport. The procedure takes place in five stages:
- The sender issues the invoice;
- Then, the transport manager generates the CTe and sends the XML to Sefaz for validation;
- After authorization from Sefaz, the CTe is returned to the carrier, electronically;
- DACT is printed by the carrier;
- Finally, the goods go to their destination.
According to the rules of the Secretariat of Finance – Sefaz – accreditation is required to be able to issue the CTe, in addition to testing the issuing systems for proper approval.
Each bill of lading document is valid for the entire national territory, but accreditation and approval is carried out at the state level. Thus, if the company has its headquarters in one State and a branch in another, for example, it must place the order in each federation where there is a unit responsible for transporting and delivering these documents.
Once this has been done and in possession of its digital certificate (available from a Certification Authority accredited to the ICP-BR), the company will be able to control the CTe in an integrated manner, with full knowledge of the number of documents issued and the state of each of them.
How to issue the CTe electronically?
After Sefaz stopped making the CTe available for free, companies had to adopt systems that performed the procedure, as well as storage and management. Choosing the right software requires in-depth knowledge of business needs, and employees should be able to master the tool and get the most from it. To better understand the emission of CTe step by step, consult the following subsections!
In addition to having a registration with Sefaz, it is necessary to obtain a digital certificate so that the operation can take place electronically. The company must therefore request a certificate from the Public Key Infrastructure (PKI), in order to guarantee security and confidentiality when receiving and sending documents over the network.
configure the system
For this step, it is crucial to have a company that offers good support. It is necessary to feed the system with the commercial data necessary for the issuance of electronic documents, in order to avoid errors and rework by employees. It is also important to have the software import the XML file, the digital version of the invoice.
fill in the data
With the system properly configured and able to import XML, it’s time to fill in the CTe fields, and the main data is:
- sender and recipient;
- access key to the invoice;
- document template;
- CFOP (Fiscal Code of Operations and Provisions);
- vehicle and driver information.
Knowing how to control the CTe through a system makes the operation faster, more efficient and less prone to errors. eSales has in its portfolio logistics solutions focused on inbound and outbound flows, offering agility and customer satisfaction. More than that, our system promotes better process management, also ensuring the security and monitoring of the entry and exit of goods from the company.
To learn more about the other benefits and impacts that the eSales solution can bring to your business logistics, visit our website now!