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Temos que estar sempre atento as legislações, destacamos a Lei Nº 2.973/2007, que exige que seja feito um backup de todas as notas ficais eletrônicas (NF-E).
Além de ser de uma importância vital para sua empresa a realização de backup dos seus dados, as empresas que emitem NF-E precisam se preocupar com mais dois tipos de backups:
* Backup do sistema Emissor de NF-E, fornecido pela Receita, onde ficam gravadas as NF-E's emitidas;
* Backup dos arquivos XML referente a cada nota emitida e autorizada pela Receita.
Este dois, principalmente o backup dos XML é de fundamental importância. Este arquivo XML, que deve ser gerado após a impressão do DANFE, contém todos os dados da nota fiscal, inclusive sua assinatura digital, o que garante autenticidade do arquivo.
É gerado um arquivo XML para cada nota fiscal e este arquivo é a própria nota, ou seja, o DANFE, ao contrário do que muitos acham, é uma simples representação deste arquivo.
De acordo com o Ajuste SINIEF e demais legislações que tratam do assunto, a nota fiscal eletrônica (NF-E) será transmitida da Secretaria da Fazenda para a Receita Federal do Brasil, que para fins legais será o repositório nacional de todas NF-E emitidas e, no caso de uma operação interestadual, também para a Secretaria da Fazenda de destino da operação. O contribuinte deverá ter as seguintes obrigações:
- O emitente e o destinatário deverão manter em arquivo digital as NF-E´s pelo prazo mínimo de 05 (cinco anos). Porém quando o destinatário (comprador) não tenha condições de receber o arquivo digital, deverá arquivar o DANFE pelo prazo decadencial (10 anos);
- Nas operações realizadas entre emitentes da nota fiscal eletrônica NF-E não precisará guardar o DANFE, mas apenas o arquivo digital recebido;
- Nas hipóteses em que o destinatário não seja emitente da nota fiscal eletrônica NF-e, o destinatário deverá manter em arquivo o DANFE relativo à NF-E da operação pelo prazo decadencial (10 anos).
Ou seja, no caso de solicitação pelo agente do Fisco, da apresentação dos arquivos eletrônicos referentes a nota fiscal e as mesmas não existirem, o contribuinte poderá ser penalizado.
Para assegurar que os arquivos estejam disponiveis nos momentos de necessidade é que desenvolvemos o sistema de backup que é instalado na maquina do cliente e transfere automaticamente os arquivos gerados para o nosso site onde ficará protegido pelo tempo de vigencia do contrato de backup podendo se extender por mais do que a legislação exige.