For Brazilian e-commerce, Black Friday has already become the best time of the year in terms of revenue. A data, however, does not bring only operational challenges, but also in the tax area, where small mistakes can turn into big problems. Tax management requires precision in transactions: any discrepancies in records and documentation can lead to losses during Black Friday, a date with no room for mistakes.
In recent years, online sales in Brazil have recorded significant growth. Only on Black Friday 2023, the revenue was R$ 6,1 billion, representing a 16% increase compared to the previous year, conforme dados da *Ebit/Nielsen* (Exame, 2023). With the expectation that 2024 will follow the same trend, preparing for this sales peak becomes essential, especially considering the fiscal risks associated with this high volume of transactions.
Among the most common problems is the duplication of invoices, caused by connection failures with the Department of Finance (Sefaz) or problems in the companies' own internal systems. When this happens, the retailer may end up paying taxes improperly, facing fines or even compromising inventory control, what affects the shopping experience. To avoid these setbacks, specialists recommend the use of automated tax platforms, that monitor communication with the Sefaz in real time, alerting for duplicities and allowing the cancellation of duplicate invoices.
Another recurring challenge during Black Friday is the use of the contingency mode for issuing invoices. When communication with the Sefaz fails, companies resort to this backup system, in which the note is generated, but it will only have fiscal validity after the reconnection is reestablished. This system, essential to maintain the sales flow, it can be a double-edged sword. Notes rejected due to error in access key, for example, can generate consumer inquiries and complaints to agencies such as Procon, affecting the company's reputation. That is why maintaining good monitoring of communication with the Sefaz and following the guidelines on the correct use of the contingency mode is essential.
The NCM codes (Common Nomenclature of Mercosur) are also an additional challenge. These codes are used to define the taxation of each product, and any error in classification can lead to rejection of the invoices and direct impact on tax costs. Logo, the constant updating of the database with the correct NCM codes should be a priority for companies, especially during Black Friday. The need to manually correct a rejected note can be an obstacle at a time when time and agility are essential.
Finally, the market has been betting on increasingly sophisticated tax management solutions, with platforms capable of predicting and solving problems in real time. In addition to reducing the risk of fines, these tools ensure that the customer shopping experience is smooth, without interruptions in the payment process. According to a survey by the Brazilian Electronic Commerce Association – Abcomm (2023), platforms with monitoring of tax issuance and inventory control have shown a 30% reduction in tax and logistical errors, during periods of high demand, reinforcing that tax technology is an essential asset for companies that want to grow in the digital space without taking financial risks.
Black Friday represents for the consumer a chance to take advantage of low prices, while for the retailer it is an opportunity to attract new customers and retain old ones. Avoiding tax issues is, therefore, as important as having good prices and fast delivery. In a scenario where 47% of Brazilian online stores are still penalized for tax failures, according to research by the Federation of Trade in Goods, Services and Tourism of the State of São Paulo – Fecomercio (2023), investing in solutions that ensure a robust and automated tax management is more than a differentiator — it is an essential requirement to compete in e-commerce and ensure the success of the operation.
