What You Need to Know About Anatel’s Agreement 115

Anatel’s famous Agreement 115, dating back to December 2003, sets forth a series of requirements regarding the bookkeeping, issuance, and maintenance of tax documents related to services provided by taxpayers in the telecommunications and electric energy sectors.

Those dealing with these procedures often have many questions, especially when it comes to issuing invoices in compliance with the established regulations. To assist with this, we have compiled everything you need to know in this post. Read on!

Issuing and Bookkeeping of Tax Documents

First, it’s essential to understand which tax documents are regulated by Agreement 115. According to the first clause of the regulation, they include:

1. Electricity Bill/Invoice, model 6;
2. Communication Service Invoice, model 21;
3. Telecommunications Service Invoice, model 22;
4. Any other tax document related to the provision of communication services or the supply of electricity.

Once the relevant tax documents are identified, it’s important to note:

• Whether or not obtaining Authorization for the Printing of Tax Documents (AIDF) is mandatory depends on the regulations of each state;
• All information on the first copy of the tax document must be recorded on an electronic medium that cannot be rewritten (such as a CD or DVD) by the fifth business day of the month following the tax period.

Recording Information According to Agreement 115

Agreement 115 also clearly specifies how data should be recorded using barcodes, which must include the following details:

• Type of record;
• Tax document number;
• CNPJ registration number of the issuing and recipient establishments;
• State of the issuing and recipient establishments;
• Date of the transaction or service;
• Transaction or service values and ICMS (Tax on the Circulation of Goods and Services) amount;
• Indicator for transactions subject to tax substitution.

The encoding of this information must use the MD5 algorithm (Message Digest 5). For more detailed information on the digital bookkeeping process, consult the Practical Guide for Digital Bookkeeping – EFD ICMS/IPI.

[See more]: SUCCESSION PLANNING VIA HOLDING: HOW DOES IT WORK?

Archiving Information

Agreement 115 also provides specific guidelines regarding the archiving of information. For example, data saved on optical media must be divided into the following file categories:

1. “Fiscal Document Master” – containing basic information about the tax document;
2. “Fiscal Document Item” – detailing the goods or services provided;
3. “Taxpayer Information” – containing the recipient’s registration information.

Additional provisions for saving the data include:

1. Files must be organized and grouped according to the templates and definitions in the Guidance Manual attached to ICMS Agreement 115 of December 12, 2003.
2. Files must be generated with the same frequency as the taxpayer’s ICMS assessment period and must include all tax documents from that period.
3. A distinct set of files must be generated for each model and series of tax documents issued in a single copy.
4. Files must be divided into volumes whenever the number of tax documents reaches 1 million.
5. The media used must contain the files from each volume of tax documents, as well as the validation and consultation programs.
6. File integrity will be ensured through digital encryption keys calculated based on all the information contained in each file, which will be included in the control file and receipt of volume delivery.

By following the guidelines provided in this post about Agreement 115, you should be better prepared to address issues related to the issuance, bookkeeping, and archiving of tax documents in your company.

Pay close attention to the provisions outlined in the available guidance manuals, as they are the most reliable source of information for meeting your obligations.

Read Too: TAX PLANNING FOR IT COMPANIES: UNDERSTAND THE IMPORTANCE

How Technology Can Help Your Compliance with Agreement 115

Adapting to the detailed requirements of Agreement 115 may seem complex, but technological solutions can significantly ease the burden. Automated tax management software can help streamline the recording, archiving, and retrieval of tax data, ensuring compliance with the strict regulatory standards. Such tools can also assist in the validation of data, offering peace of mind by reducing the risk of errors that could lead to fines or compliance issues.

Companies like CLM Controller provide integrated solutions that support businesses in managing their tax obligations more efficiently. By implementing these systems, businesses can automate the generation of tax files, ensure their secure archiving, and simplify the retrieval process for audits or inspections. This not only ensures compliance but also frees up valuable time and resources.

Conclusion

After reviewing the clarifications provided in this post about Anatel’s Agreement 115, you should be well-equipped to resolve issues in your company related to the issuance, bookkeeping, and archiving of tax documents. By following the guidance in the manuals and leveraging technology, you can ensure compliance and avoid potential penalties.

If you have any doubts about Agreement 115 or its application, feel free to leave a comment below!

Upgrade Your Finances:

Talk to Us!

WHATSAPP CHAT