The system is as simple as it is effective. The citizen requests the tax receipt from the trader and in exchange obtains a refund of up to 30% of the VAT paid.
Getting the receipt is certainly the duty of every citizen, but if the State stimulates him, guaranteeing him a refund of the taxes paid, the consumer will not miss an opportunity to get the invoice issued.
The Nota Fiscal Paulista program it was implanted in 2007 in the State of São Paulo: a territory, in southeastern Brazil, slightly smaller than Italy and with a total population of 41 million citizens. Five years later it turned into a big hit: in addition to reducing tax evasion, it in fact benefits companies and commercial activities that see unfair competition decrease and can enjoy greater tax justice.
It works like this. At the checkout, the merchant asks the customer if he wants to receive the Nota Fiscal Paulista. If the consumer wants to obtain tax relief, he provides his tax code and in return receives the receipt. You can then check the amount of the deduction on the internet to which he is entitled and directly request the refund which will be credited to his current account.
At the same time, the Brazilian Revenue Agency strengthens its assessment tools: through a cross-check between the declared income and the purchases made, it is in fact possible to trace any tax evaders.
To further stimulate the citizen to fulfill his duty as a taxpayer, the São Paulo state holds a draw every month that benefits thousands of people. For every R$ 100 of purchases, the customer receives an electronic ticket with which he automatically competes for prizes exceeding 20 thousand euros.
Here is that San Paolo, paying taxes is not only a duty, but it has almost become a pleasure.
