Businesses Can Be Fined for Receiving Goods Without an Invoice: Understand the Risk and How to Avoid It

João Paulo Goulart Clementino
May 20
2 min read

Are you receiving goods without asking for an invoice? That could cost you

If your company is buying goods without requiring an inbound invoice, you’re taking a serious risk: being held responsible for the taxes your supplier failed to pay.

Yes, even if your own tax payments are up to date, the tax authorities can charge you for unpaid taxes if your supplier didn't issue an invoice and you accepted the goods anyway.

What’s the problem with receiving goods without an invoice?

Every item that enters your stock must be covered by a proper invoice. Without that, tax authorities may interpret that you had a “shared interest” in the tax evasion. This is called joint tax liability.

In simple terms: your company can be forced to pay the ICMS (a value-added tax) your supplier skipped — and also face fines and penalties.

Even if you're under the Simples Nacional, you’re not exempt

Businesses under the Simples Nacional regime are not immune to this problem. The law allows tax authorities to charge ICMS outside the simplified regime when goods arrive without a proper invoice.

In other words, even if your taxes are paid through Simples, your company can still be fined for your supplier’s irregularities.

How to protect your business

Here are 4 practical steps to avoid trouble with the tax authorities:

Never accept goods without an invoice.
Request the inbound NF-e (electronic invoice) before receiving any goods.
Register every product entry using the invoice as the base document.
Be skeptical of prices that seem too low — it might be irregular merchandise.

Also, train your purchasing and inventory teams about invoice requirements. Many infractions happen due to lack of awareness.

Final thoughts: invoices are protection, not bureaucracy

Accepting goods without an invoice opens the door to serious tax risks. The short-term savings could turn into a massive tax debt.

To protect your company, make sure every product comes with a proper invoice. And if you’re already dealing with a tax issue, seek a tax attorney as soon as possible.