Traceability System for Goods Using Blockchain, SPED Fiscal, and Electronic Invoice

Abstract

The emergence of Blockchain technology has unlocked potential for innovations in business operations across various sectors. The traceability of goods is a concern for both governments and business owners, as deviations can lead to tax evasion and loss of goods. This research aims to develop a proposal for electronic traceability of goods using Blockchain technology. It is an applied research study with a qualitative approach and exploratory objectives, utilizing existing tools within the Brazilian tax system to propose technological adjustments that enhance and control processes. These improvements can facilitate tax oversight and protect both business owners and citizens from the illegal reception of goods. SPED Fiscal and the Electronic Invoice (NF-e) are the suggested mechanisms for implementing a unique product traceability system, which would be established as an ancillary tax obligation. As a result, the proposal suggests that Blockchain be used to record information in the NF-e from production to the final consumer. If a product is stolen or diverted, this information could be logged, preventing its circulation and labeling it as illegal, thereby making it impossible to re-enter the market. In case of an attempt to reintegrate it into the SPED system, the tax authorities could be automatically notified of the illegal reception of goods. This research contributes not only to academia but also to the practical application of technological solutions that would facilitate government tax oversight while protecting business owners and citizens.