Brazilian Emission

Duplicate is a credit heading where its emission dependede a previous cause. 1 determines Law 5,474 of 18/07/1968 in its article all queem the contract of purchase and mercantile sales between domiciliated parts noterritrio Brazilian, with not inferior stated period the 30 (thirty) days, counted dadata of the delivery or forwarding of the merchandises, the salesman will extract the respectivafatura for presentation to the purchaser. The invoice will discriminate the merchandises vendidas or, to quandoconvier to the salesman, will only indicate the numbers and values of notes parciaisexpedidas for occasion of the sales, forwardings or deliveries of the merchandises.

Afatura is dispensable when the forma bill of sale is of the type ‘ ‘ note inspector-fatura’ ‘ , naqual already consists the elements of the invoice, necessary to the emission of the duplicate. The duplicate only can be emitted the emission after dafatura. Thus 2 establishes the article. of the Law of the Duplicates that in the act daemisso of the invoice, it entrepreneur or not as sacador) with at sight payment or the stated period, erepresentativo of the credit originated from related operations. As for the duplicate of rendering of services, the Leidas Duplicates in its article 20 establishes that the companies, individual oucoletivas, civil foundations or societies, that if dedicate to the installment deservios, will be able, also, in the form of this Law, to emit invoice and duplicate. Thus, the invoice will have to discriminate the nature of the serviosprestados ones; the addition to pay in money will correspond at the cost of> serviosprestados, being applied to the invoice and the duplicate of rendering of services, you eat cabveis adaptations, the relative disposals to the invoice and duplicate of vendamercantil.