Alert to Entrepreneurs: Fake Simples Nacional Invoice Scam - Learn How to Protect Yourself

What is the Fake Simples Nacional Invoice Scam?

Several clients have informed us about receiving suspicious invoices, and after our verification, we found that they were fake invoices. These fraudulent invoices have the issuing company's name similar to the tax due, making the taxpayer believe that it is a legitimate invoice, especially when viewed in the company's DDA (Authorized Direct Debit).

How to Identify a Fake Invoice?

To identify if a Simples Nacional invoice is fake, it is necessary to verify some important information:

1. Invoice Format: Tax collection invoices, such as the DAS of Simples Nacional, have a different format than bank title invoices and consumer bills. While bank invoices and consumer bills have the document number divided into several fields (example: 00000.00000 00000.000000 00000.000000 0 00000000000000), the DAS of Simples Nacional has only 4 numeric fields (example: 0000 0000 0000 0000).

Here we have an example of a DAS guide:

2. Due Date: The due date of the Simples Nacional DAS is always on the 20th of each month. When the 20th falls on a weekend or holiday, by virtue of Law No. 11,933/2009, art. 7, the due date will be anticipated to the last previous business day. For example, if the 20th falls on a Sunday, payment must be made on the previous Friday. Stay tuned and always check the due date of your DAS on the official website of the Federal Revenue (http://www8.receita.fazenda.gov.br/SimplesNacional/) or with your accountant.

3. Invoice Value: If you receive an invoice with a value that you do not recognize or have doubts about, contact your accountant to verify the authenticity of the document before making any payment.

How to Prevent?

To avoid falling for this scam, it is essential to adopt some security measures:

1. Check if the invoice format is correct and corresponds to the Simples Nacional DAS, noting the difference between bank invoices, consumer bills, and the tax collection document.

2. Pay attention to the due date of your DAS, remembering that payment always occurs on the 20th or on the last previous business day, in case of weekends or holidays.

3. If you have doubts about the invoice value, consult your accountant before making the payment.

4. Always verify the issuer's CNPJ on the Federal Revenue website (https://solucoes.receita.fazenda.gov.br/servicos/cnpjreva/cnpjreva_solicitacao.asp), if you receive an invoice that you do not recognize the value or have doubts about its authenticity.
   

Frequently Asked Questions

1. Does the Simples Nacional invoice appear in the DDA?

No. The Simples Nacional or any tax collection invoice is a collection guide and not a bank invoice like traditional charges. Therefore, do not pay anything via DDA that appears to be a tax. Before that, consult a lawyer or your accountant to verify the authenticity.

1. I have already paid the fake invoice, what now?

File a police report. When granted, represent at the nearest police station, because if you do not represent, there will be no investigation. To recover the amounts, it will be necessary to file a lawsuit. Here, speed is essential to achieve success, as these fraudulent companies make use of straw men or false documents to open the companies.

1. What should I do if I receive a suspicious Simples Nacional invoice?

If you receive a suspicious Simples Nacional invoice, do not make the payment immediately. Contact your accountant or a specialized lawyer to verify the authenticity of the document. You can also check the issuer's CNPJ on the Federal Revenue website to confirm if the company is legitimate. Remember: it is always better to prevent than to remedy.

1. How can I recover the money if I have already paid a fake invoice?

If you have paid a fake invoice, it is important to act quickly. File a police report and, when granted, represent at the nearest police station. Representation is essential for the authorities to investigate the case and take appropriate measures. To recover the amounts paid, it will be necessary to file a lawsuit. Hire a specialized lawyer to guide you on the legal procedures and increase the chances of recovering your money.

1. What is the difference between the Simples Nacional DAS and a common bank invoice?

The DAS (Simples Nacional Collection Document) is a specific guide for collecting Simples Nacional taxes. It has a different format than common bank invoices, such as those for charging products or services. While bank invoices have several numeric fields, the Simples Nacional DAS has only 4 fields. In addition, the DAS does not appear in the company's DDA (Authorized Direct Debit), unlike bank invoices.

1. What should I do if I have doubts about the authenticity of a Simples Nacional invoice?

If you have doubts about the authenticity of a Simples Nacional invoice, do not hesitate to seek professional help. Contact your accountant or seek a lawyer specialized in tax law. They will be able to analyze the document and guide you on the best way to proceed. Remember: prevention is always the best way to avoid financial losses and future headaches.

The fake Simples Nacional invoice scam is yet another attempt by fraudsters to obtain illicit advantages. As entrepreneurs, it is essential to always be vigilant and adopt security measures to protect your business. By following the guidelines presented in this article, you will be better prepared to identify and avoid this type of scam.

Remember: prevention is always the best way to ensure the financial health of your company. If in doubt, do not hesitate to seek guidance from your accountant or the Federal Revenue.

Nelson Alexander Schepis Montini

OAB/SP 316.892

Montini e Ponce Sociedade de Advogados

OAB/SP 44.275