In the Indep. Freight field (C5_FRETAUT), you must inform the independent freight amount, that is, tax-exempt carriers. When the invoice is generated for this type of carrier, the ICMS amount must be paid by the company contracting the service. When the invoice is prepared, the ICMS amount on independent freight is calculated plus the invoice amount.
Independent freight occurs when an individual carries goods and the party responsible for paying the ICMS on the freight is the invoice issuer, even if the freight is being contracted by the addressee. To illustrate this situation, see the following:
Goods Value | 1,000.00 |
Freight Amount | 35.00 |
ICMS amount on the freight | 35.00 * 18% = 6.30 |
Invoice Total | 1,006.30 |
See that, in this type of operation, only ICMS on the freight is billed to the customer, since the freight is contracted by the addressee and the issuer is responsible for its payment.
Concept of Third Party Freight
Third party freight occurs when the addressee contracts the freight to transport goods, yet the invoice issuer is responsible for paying the ICMS-ST (through tax replacement) on the freight.
In this type of operation, the third party freight must be added to the ICMS-ST tax calculation base. To illustrate this situation, see the following:
Goods Value | 1,000.00 |
Freight Amount | 35.00 |
ICMS Amount | 1,000.00 * 18% = 180.00 |
Withheld Base | 1,035.00 * 1.35 = 1,397.25 |
ICMS-ST Amount | 1,397.25 * 18% - 180.00 = 71.50 |
Invoice Total | 1,071.50 |
Handling of ICMS or ICMS-ST in field Independent Freight
According to the content of field Indep. Freight (F4_FRETAUT) in the TIO register, the freight informed in this field is defined to be related to ICMS or ICMS-ST, where:
1 - For ICMS
2 - For ICMS-ST
Thus, to compose the invoice total, the field Indep. Freight of both TIO Register and the Sales Order are considered.