Invoicing and Brazil’s tax reform
Electronic invoices, SPED and Brazil’s tax reform in one system.
Vitória, an AI agent, prepares the invoice for each order, with the IBS and CBS fields from Brazil’s tax reform already in place: NFS-e for the made-to-order compounded formula, NF-e or NFC-e for the ready-made product. The SPED files come from the invoices and the inventory.
Illustrative example.
The tax agent
Vitória prepares the invoices. Your team bills.
Vitória Lemos builds the invoice for each order with the items, the lots and the taxes calculated from the classification your accountant set for each product. She flags any product without a classification before billing, stores the XML of each invoice and prepares the SPED files at month-end.
Prepares the NF-e, NFC-e and NFS-e for each order, with the IBS and CBS fields from Brazil’s tax reform
Generates the SPED files from invoices and inventory, according to the pharmacy’s tax regime
Classifies entries and prepares the monthly close with a management DRE (income statement) and trial balance by branch
Bill order 4821 from the Downtown Branch.
The NFS-e for order 4821 is ready: three made-to-order compounded formulas, with the classification your accountant set and the IBS and CBS fields filled in. Confirm billing so I can submit the invoice.
Illustrative example.
Electronic invoices
Each invoice comes from the order, with no retyping.
Compounded formula: NFS-e
A made-to-order compounded formula is a service, so it goes out with an NFS-e and the ISS of the branch’s municipality, just like consultation room services.
Ready-made product: NF-e or NFC-e
An off-the-shelf product goes out with an NF-e or NFC-e and the ICMS calculated. In an order with both, each part gets its own invoice.
Purchase invoices from the XML
The XML of the supplier’s invoice fills in the receipt by lot in inventory, for your team to check and post.
Cancellation and correction
Cancellations and correction letters are logged with the reason, the date and who made them.
Brazil’s tax reform
Compliant with Brazil’s tax reform.
VUpharma keeps up with the replacement of PIS, Cofins, ICMS and ISS by CBS and IBS, from 2026 to 2033. Layout and rule changes reach the system as updates.
2026
Test year
Invoices start to show CBS and IBS alongside today’s taxes, for information only, with no extra payment.
2027
CBS comes in
CBS replaces PIS and Cofins.
2029 to 2032
IBS transition
ICMS and ISS go down each year, while IBS goes up.
2033
New system in full
ICMS and ISS cease to exist. Consumption is taxed by CBS and IBS.
Compounded medicines
The 60% reduction in CBS and IBS that LC 214/2025 provides for medicines made by compounding pharmacies goes into each product’s classification, as your accountant defines it.
Both systems side by side
During the transition, each invoice calculates today’s taxes and the new ones, as the law requires each year.
Classification by product
NCM, CST and the IBS and CBS tax classification are stored in each product’s record. Vitória flags what is missing before billing.
SPED and your accountant
The SPED files come from the invoices and the inventory.
At month-end, Vitória generates the SPED files from issued and received invoices and from lot-based inventory, according to the pharmacy’s tax regime. Your accountant checks the tax calculation and submits them.
EFD ICMS/IPI (SPED Fiscal), when the tax regime and the state require it
EFD-Contribuições, for pharmacies outside Simples Nacional
Block H inventory built from stock by lot
XML of issued and received invoices, by month and by branch
Sintegra, in the states that still require it
Simples Nacional, Lucro Presumido or Lucro Real
What stays with people
Vitória prepares. Billing and tax calculation are done by people.
01
Bill the order
The invoice is only issued when someone on your team confirms billing for the order.
02
Set the classification
Each product’s tax classification is set with your accountant. Vitória applies it and flags what is missing.
03
Check and submit
Your accountant checks the tax calculation and submits the SPED files with the files Vitória prepares.
Questions about tax and invoicing.
See an invoice issued with IBS and CBS.
In the demo, you see the order being billed, the invoice with the tax reform fields and the SPED files. We handle your pharmacy’s migration, at no cost.