Electronic Tax Reporting

Ato COTEPE (Ato Comissão Técnica Permanente) refers to a legal reporting requirement in Brazil. Companies subject to the reporting requirement must report via electronic files all of their business transactions that occurred over a period of time. The government defines the period of time (reporting date range), the required information, and file layout.

This table describes the data that companies must report:

Type of Data	Description
Accounts payable and accounts receivable	Transactions between the company and the customers and suppliers are reported in the customer and supplier files. All transactions, such as purchases and sales, that occurred within a period are considered without regard to status.
Inventory	The stock entries, such as those for sales, purchases, inventory movement, and manufacturing are reported in the inventory files. This information is grouped by fiscal company.
Fiscal books	The information contained in the fiscal documents (notas fiscais) is reported in the fiscal documents files. Documents issued by the company and those issued by the company's suppliers are reported separately. The files are generated and grouped by the fiscal company.
General information	General information such as data about suppliers and customers, data about individual and legal entities, business units, and items are included in the electronic files.