SAT-CF-e elimina progressivamente a impressora fiscal em São Paulo

Publicado 03/06/2015

O projeto Sistema Autenticador e Transmissor de Cupons Fiscais Eletrônicos (SAT-CF-e) tem por objetivo documentar, de forma eletrônica, as operações comerciais do varejo dos contribuintes do Estado de São Paulo, em substituição aos atuais equipamentos Emissor de Cupom Fiscal (ECF). O SAT não é um programa, e sim, é um módulo composto de hardware e software embarcado, um meio de comunicação que visa à substituição dos atuais Emissores de Cupons Fiscais (ECFs) no âmbito do varejo do Estado de São Paulo.Esse equipamento irá gerar e autenticar os Cupom Fiscal Eletrônico – SAT (CF-e-SAT) e, por intermédio da internet, transmiti-los periodicamente à Secretaria da Fazenda (Sefaz).

Assim, está criado um novo modelo de documento fiscal eletrônico, o CF-e-SAT, aderente ao modelo da Nota Fiscal Eletrônica (NF-e) e um novo padrão de equipamento. O SAT servirá para gerar, autenticar com validade jurídica e transmitir, via Internet, os CF-e-SAT emitidos pelos estabelecimentos comerciais. O equipamento SAT gera e autentica, por meio de Certificado Digital próprio, o CF-e-SAT e transmite periódica e automaticamente à Sefaz, via Internet. O SAT não possui impressora integrada, podendo ser usada qualquer impressora comum para imprimir o extrato.

O extrato do CF-e-SAT é uma cópia simplificada do documento eletrônico, servindo basicamente para controle das aquisições pelo consumidor. Nele existe a chave de acesso que possibilita a consulta do respectivo documento eletrônico no site da Secretaria da Fazenda, bem como um código do tipo QRCODE que possibilitará a checagem da autenticidade do extrato por meio de telefones celulares compatíveis com a tecnologia. O extrato do CF-e-SAT não é um documento fiscal, serve apenas para o consumidor controlar suas compras e consultar posteriormente o CF-e-SAT nos sistemas da Sefaz. O documento fiscal só existe na forma eletrônica e tem validade quando regularmente recepcionado e armazenado pelo Fisco.

A introdução do SAT será gradativa de acordo com o cronograma. São obrigadas a usar o SAT empresas que realizem vendas para consumidor final com receita bruta anual a partir dos valores determinados na Portaria CAT 147 de 2012, não importando se a empresa é do Simples ou não. A implantação obrigatória no estado de São Paulo terá início em julho de 2015 e será finalizado em janeiro de 2018, quando todo o varejo, com receita bruta anual superior a R$ 60 mil reais, terá de utilizar o CF-e-SAT em substituição à Nota Fiscal de Venda a Consumidor.

Além do equipamento SAT é necessário:

  • Equipamento de processamento de dados com porta USB (normalmente um microcomputador);
  • Aplicativo Comercial (AC) compatível com utilização com o equipamento SAT;
  • Rede local com acesso à Internet;
  • Impressora comum (não fiscal), podendo ser compartilhada entre diferentes SAT.


O primeiro passo é verificar se você possui a infraestrutura necessária. Certifique-se de que:

  • O seu equipamento de processamento de dados, ao qual o SAT será conectado, possui uma porta USB;
  • O seu Aplicativo Comercial (AC) é compatível com utilização com o equipamento SAT;
  • Possui uma rede local com acesso à Internet;
  • Possui uma impressora comum (não fiscal), que pode ser compartilhada entre diferentes SAT.

O SAT não necessita estar conectado à Internet durante as operações. Os cupons fiscais eletrônicos são emitidos e armazenados no SAT e quando conectado à Internet são enviados automaticamente pelo equipamento.

Excepcionalmente, fica facultada a utilização compartilhada de um ou mais equipamentos SAT com os caixas destinados a registrar operações relativas à circulação de mercadorias, desde que:

  • Os Aplicativos Comerciais – AC dos caixas que interajam com o SAT tenham sido desenvolvidos pela mesma empresa.
  • O contribuinte providencie o controle de filas de comandos para o SAT por software específico.

O CF-e-SAT poderá ser consultado por meio de acesso ao sistema da Nota Fiscal Paulista, caso o consumidor tenha informado seu CPF, ou usando a chave de acesso impressa no extrato, no site da Sefaz.

Fonte: Sincofarma/SP

Foto: Sefaz SP


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