Are you having difficulty issuing the tax document for cargo transportation? The Electronic Transport Knowledge (CT-e) will soon be discontinued, in its version 3.00, ceasing to be valid in the old version after January 2024. If you want to learn more about what CT-e is or update yourself for next year, continue reading!
You will read about:
- What is CT-e and what is it for?
- Role of CT-e in cargo transportation
- Who should issue this document and in which cases
- How to issue the Electronic Bill of Lading
- Who are the parties involved in issuing the CT-e?
- CT-e transport mode types
- 5 types of cargo transport modes
Do you know what CT-e is and what it is for?
Created by SINIEF ADJUSTMENT 09/07, the Electronic Transport Knowledge (CT-e) is a document whose existence is for registration, for tax purposes, of cargo transportation services provided in Brazil. This document is electronic. Therefore, its entire existence is entirely digital, being stored by electronic means.
Role of CT-e in cargo transportation
How to avoid fines when transporting cargo?
To transport cargo and goods, issuing this electronic transport document is essential. Otherwise, the carrier may receive fines or even have goods seized. This factor prohibits circulation within national territory without the CT-e.
To avoid this scenario, we have listed some tips to help you avoid fines when transporting cargo. It is important to consider:
- Accurate filling of the CT-e;
- Compliance with deadlines and routes;
- Pay attention to load restrictions;
- Driver training and awareness;
- Monitoring of legislation.
Who should issue this document or in which cases?
The issuance of CT-e is necessary and mandatory for transportation services in any of the modes: road, air, rail, water or pipeline..
The following modalities are included in the list of CT-e issuers:
1. Cargo transportation company (ETC);
2. Cargo transport cooperative (CTC);
3. Independent cargo transporter (TAC) or equivalent;
4. Cargo shipper (transport service contractor);
5. Accounting office.
How to issue the Electronic Bill of Lading?
When talking about issuing CT-e, the Taxpayer Guidance Manual (version 4.00) says the following:
“The normal issuance process is the desired and most suitable situation for the issuer, as it is the situation in which all the resources necessary for issuing the CT-e are operational and the authorization to use the CT-e is granted normally by SEFAZ. In this situation, the CT-e is issued normally by printing the DACTE on plain paper, after receiving authorization to use the CT-e.”
In other words: the taxpayer needs to generate the CT-e, transmit the Electronic Transport Knowledge document to SEFAZ and then print its auxiliary document, the DACTE.
Who are the parties involved in issuing the CT-e?
This document may have several parties involved, including:
- Issuer – responsible for issuing the CTe;
- Recipient: final recipient of the goods;
- Taker: responsible for paying shipping;
- Sender: responsible for sending the goods;
- Receiver: the one who receives the load from the carrier; and
- Shipper: the one who delivers the cargo to the carrier.
CT-e transport mode types
How to transport goods and cargo from one place to another?
The types of Transport Modalities represent the various ways of transporting a load from the point of origin to the destination.
In this sense, what determines the way in which a given product is transported is the characteristics of what is being transported and its location. However, we cannot fail to consider some factors that can directly influence costs, such as those involved in transportation and the desired speed of delivery.
Knowing the different modes of transport and their characteristics is important for making the best decisions. Therefore, we have listed the five main modes for transporting cargo:
Discover 5 types of cargo transportation modes
Does your company transport cargo? In our country we currently have 5 types of cargo transportation modes:
1. Road Transport
The most used mode of transport is road transport., since a large part of our agricultural, mineral, fuel and industrial products are transported via highways, roads and streets. Our road network crosses a large part of our entire territory.
2. Air Transport
Air transport usually has the shortest delivery time of all cargo transport modes., since it uses air to carry out transportation. This type of mode has airport structures for handling goods, which usually have the capacity to receive this type of aircraft.
3. Water Transport
The waterway mode is one in which transportation takes place through water, such as seas, rivers or lakes. It can use ships, boats, submarines or other vessels.
4. Rail Transport
Still on this list we have the rail mode, that carried out by vehicles that travel along railway lines, such as, for example, the well-known trains.
5. Pipeline Mode
THE Pipeline mode is one that uses the force of gravity or mechanical pressure to move goods through pipelines., which favors the movement of gases, liquids and solids.
6. Multimodal
To finish our list we have the multimodal. This uses more than one mode of transport to take the cargo from the point of origin to the destination, using only one logistics operator, called a Multimodal Transport Operator (OTM).
With TaxPlus CT-e, we facilitate the issuance of all these types of modes. Discover the tax solution that simplifies your company's routines and bureaucracy:
CT-e news for 2024
With the obsolescence of version 3.00 as of February 2024, a new version for issuing CT-e, 4.00, will come into effect. With this update, new features will come into effect, facilitating the routines of transporters. Some new features of CT-e:
- CT-e information will be sent directly to SEFAZ, without the need for consultation;
- End of CT-e cancellation;
- And much more!
Is your system ready for CT-e updates? Ensure agility with our tax solution for your company. Talk to our team of experts now and learn more about TaxPlus:
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