[Free translation]
As already reported in our Information 16-16, taxpayers issuing Electronic Invoices (NF-e), when performing interstate transports of goods and merchandise, with their own or leased vehicles, or even by contracting an autonomous carrier, must issue the Electronic Manifest of Fiscal Documents (MDF-e).
However, through State Decree No. 53.220 / 2016 (DOE dated 10.05.2016), the State Treasury now also requires taxpayers issuing NF-e, the issuance of the MDF-e in the inter-municipal transportation of goods or merchandise , carried out in own or leased vehicles, or by contracting autonomous carriers, from:
-> March 1, 2017, for taxpayers in the general category; and,
-> September 1, 2017, for taxpayers opting for the National Simples.
In other words, as from the dates mentioned above, in addition to interstate transportation, companies must also issue the MDF-e in inter-municipal transportation, when carrying out said transportation with own or leased vehicle, or by hiring an autonomous carrier.
It should also be pointed out that, through this State Decree, the tax authorities have determined that the issuance of the MDF-e will be the responsibility of the recipient taxpayer, when the latter is responsible for transportation.
