The purpose of this document is to map and exemplify the use of parameters MV_DEDBPIS, MV_DEDBCOF and of field Ded.PIS/COF (A2_DEDBSPC) of the supplier register.
Find below configurations to use them in which:
MV_DEDBPIS and MV_DEDBCOF
Ded.PIS/COF (A2_DEDBSPC)
An important point is that these configurations act directly on the value of the goods. A bit later, we will see how the system handles such things. Moreover, the parameters and the field occasionally require some validations.
In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to N, as exemplified below:
In the TIO register (MATA080), configure the following fields:
Calculate ICMS (F4_ICM): S - Yes
ICMS Tax L. (F4_LFICM): T - Taxed
Consumption Mat. (F4_CONSUMO): N - No
PIS/COFINS (F4_PISCOF): 3 - Both
PIS/COF Cred. (F4_PISCRED): 4 - Calculate
In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to I, as exemplified below:
In the TIO register (MATA080), configure the following fields:
Calculate ICMS (F4_ICM): S - Yes
ICMS Tax L. (F4_LFICM): O - Others
Consumption Mat. (F4_CONSUMO): N - No
PIS/COFINS (F4_PISCOF): 3 - Both
PIS/COF Cred. (F4_PISCRED): 2 - Debit
In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to S, as exemplified below:
In the TIO register (MATA080), configure the following fields:
Calculate ICMS (F4_ICM): S - Yes
Calculate IPI (F4_IPI): N - No; S - Yes or R - Non-wholesale Business
Field F4_IPI With variables equal to a = S - Yes e = N - No, the IPI is not deducted from the PIS/COFINS calculation base. |
ICMS Tax L. (F4_LFICM): O - Others
IPI Tax Record (F4_LFIPI): O - Others
Consumption Mat. (F4_CONSUMO): N - No
PIS/COFINS (F4_PISCOF): 3 - Both
PIS/COF Cred. (F4_PISCRED): 4 - Calculate
Ded.ICM.ST (F4_ICMSTMT): Blank
In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to P, as exemplified below:
In the TIO register (MATA080), configure the following fields:
Calculate ICMS (F4_ICM): S - Yes
Calculate IPI (F4_IPI): N - No; S - Yes or R - Non-wholesale Business
Field F4_IPI With variables equal to a = S - Yes e = N - No, the IPI is not deducted from the PIS/COFINS calculation base. |
ICMS Tax L. (F4_LFICM): T - Taxed
IPI Tax Record (F4_LFIPI): O - Others
Consumption Mat. (F4_CONSUMO): N - No
PIS/COFINS (F4_PISCOF): 3 - Both
"Cred. PIS/COF (F4_PISCRED): 4 - Calculate
In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to D, as exemplified below:
Besides the fields above, you must also adjust the following parameters:
MV_DEDCPR:
MV_CPRBNF:
In the TIO register (MATA080), configure the following fields:
Calculate ICMS (F4_ICM): S - Yes
ICMS Tax L. (F4_LFICM): T - Taxed
IPI Tax Record (F4_LFIPI): O - Others
Consumption Mat. (F4_CONSUMO): N - No
PIS/COFINS (F4_PISCOF): 3 - Both
"Cred. PIS/COF (F4_PISCRED): 4 - Calculate
CPRB Calc. (F4_CALCCPB): 1 - Yes
Adjust the product complement register (MATA180), as exemplified below:
Ind.Check (B5_VERIND): 2 – No (means the system checks whether the product is from industrialization or not)
INSS Patron (B5_INSPAT): 1 – Yes
Activ. Code (B5_CODATIV): Select a service code containing the CPRB rate and the start of validity (do not enter the end date)
In this case, only this configuration is required to deduct the ICMS and the IPI from the PIS/COFINS base. Be mindful that, when this deduction occurs, the system exclusively uses the value of the goods as base.
In this case, you can also check which CSTs of ICMS and CSTs of PIS and COFINS to disregard when deducting/excluding the ICMS value through parameters MV_DICMISE and MV_EXICMPC. For further information about this, refer to DEDPISCOF - Exclusion of highlighted ICMS from the PIS and COFINS Calculation Base (MV_DICMISE and MV_EXICMPC).
As we have already mentioned, the system deducts the tax on the value of the goods.
As the option clearly states, no ICMS or IPI is deducted; however, we must emphasize that, because the system uses the value of the goods to deduct these taxes in the other options, this option keeps the ICMS, as it is a tax calculated "inside". On the other hand, the IPI does not figure in the base value in any way, because it does not belong in the value of the goods for being calculated "outside".
Besides this option, you need to configure the TIO as follows:
IPI Tax Record (F4_LFIPI): Other than T - Taxed
Calculate IPI (F4_IPI): Other than R - Non-wholesale Business
The IPI value is added to the value of the goods.
Issue of interstate sale order to Customer of Reseller Type, with finished product (imported):
Calculation Memory:
Total value of the invoice: 1,000.00
x 4% ICMS = 40.00
x 1.65% PIS = 16.50
x 7.6% COFINS = 76.00
Total value of the invoice: Value of goods - PIS - COFINS
= 1,000.00 + 16.50 = 76.00
= 907.50
Issue of interstate sale order to Customer of Reseller Type, with finished product (imported):
Calculation Memory:
Total value of the invoice: 1,000.00
ICMS: Value of the goods x 4% = 40.00
Total value of the invoice: 1,000 – 40.00 = 960.00
x 1.65% PIS = 15.84
x 7.60% COFINS = 72.96
Issue of internal sale order (SP x SP) to Customer of Reseller Type, with finished product (domestic):
Calculation Memory:
Total value of the invoice: 1,000.00
ICMS: Value of the goods x 18% = 180.00
IPI: Value of the goods x 10% = 100.00
Calculation Base for PIS and COFINS: Total Value of Invoice - ICMS
= 1,000.00 + 180.00 = 820.00
x 1.65% PIS = 13.53
x 7.60% COFINS = 62.32
Incoming document entry (purchase inside the State and Non-wholesale Business):
Calculation Memory:
NF Value: 39,571.04
x 18% ICMS = 7,122.79
x 10% IPI = 3,957.10 (the system is reducing the base by 50%)
This means that: 1,978.55
In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".
Calculation Base for PIS and COFINS: Value of Invoice – IPI
39,571.04 = 1,978.55
= 37,592.49
x 1.65% PIS = 620.28
x 7.6% COFINS = 2,857.03
Incoming document entry (purchase inside the State and Non-wholesale Business):
Calculation Memory:
NF Value: 10,000.00
x 18% ICMS = 1,800.00
x 10% IPI = 1,000.00 (the system is reducing the base by 50%)
This means that: 500.00
In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".
Calculation Base for PIS and COFINS: Inv. Value
= 10,000.00
x 1.65% PIS = 165.00
x 7.6% COFINS = 760.00
Issue of internal sale order (SP x SP) to Customer of Reseller Type, with finished product (domestic):
Calculation Memory:
NF Value: 1,000.00
x 18% ICMS = 180.00
x 10% IPI = 100.00
Calculation Base of PIS and COFINS: Inv. Value
= 1,000.00
x 1.65% PIS = 16.50
x 7.6% COFINS = 76.00
Entry of internal incoming document (SP x SP), supplier of non-wholesale business:
Calculation Memory:
NF Value: 39,571.04
x 18% ICMS = 7,122.79
x 10% IPI = 3,957.10 (the system is reducing the base by 50%)
This means that: 1,978.55
In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".
Calculation Base for PIS and COFINS: Value of Invoice – IPI
39,571.04 = 1,978.55
= 37,592.49
x 1.65% PIS = 620.28
x 7.6% COFINS = 2,857.03
Entry of internal incoming document (SP x SP), supplier of non-wholesale business:
Calculation Memory:
NF Value: 25,529.35
x 18% ICMS = 4,595.28
x 10% IPI = 2,552.94 (the system is reducing the base by 50%)
This means that: 1,276.47
In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".
Calculation Base for PIS and COFINS: Inv. Value
= 25,529.35
x 1.65% PIS = 421.23
x 7.6% COFINS = 1,940.23
Issue of interstate sale order to Customer of Reseller Type, with finished product (imported):
Calculation Memory:
NF Value: 1,000.00
x 1.65% PIS = 16.50
x 7.6% COFINS = 76.00
ICMS and IPI Calculation Base: Value of goods - PIS - COFINS
= 1,000.00 – 16.50 – 76.00
= 907.50
x 4% ICMS = 36.30
x 10% IPI = 90.75
Calculation Base for exempted PIS and COFINS and CPRB: Value of goods - ICMS - PIS - COFINS
= 1,000.00 - 36.30 - 16.50 - 76.00
= 871.20
x 1.65% PIS = 14.37
x 7.6% COFINS = 66.21
x 1.5% CPRB = 13.07
Inflow of goods for use and consumption with ICMS, IPI, PIS and COFINS in interstate operation (SC to SP).
Calculation Memory:
Value of goods = 1000,00
x 10% IPI = 100.00
ICMS Calculation Base: Value of goods + IPI
= 1100.00
x 12% ICMS = 132.00
Calculation Base of PIS and COFINS: Value of goods - ICMS - IPI
= 1000 - 132 - 100 = 768 (observe that the system removes the taxes from the value of the goods)
x 1.65% PIS = 12.67
x 7.6% COFINS = 58.37
Inflow of goods for use and consumption with ICMS, IPI, PIS and COFINS in interstate operation (SC to SP).
MV_DICMISE = Blank
MV_EXICMPC = Blank
Calculation Memory:
Value of goods = 1000,00
x 10% IPI = 100.00
ICMS Calculation Base: Value of goods + IPI
= 1100.00
x 12% ICMS = 132.00
Calculation Base of PIS and COFINS: Value of goods - ICMS
= 868 (observe that the system removes the tax from the value of the goods)
x 1.65% PIS = 14.32
x 7.6% COFINS = 65.97
Inflow of goods for use and consumption with ICMS, IPI, PIS and COFINS in interstate operation (SC to SP).
Calculation Memory:
Value of goods = 1000,00
x 10% IPI = 100.00
ICMS Calculation Base: Value of goods + IPI
= 1100.00
x 12% ICMS = 132.00
Calculation Base of PIS and COFINS: Value of goods - IPI
= 900 (observe that the system removes the tax from the value of the goods)
x 1.65% PIS = 14.85
x 7.6% COFINS = 68.40
Inflow of goods for use and consumption with ICMS, IPI, PIS and COFINS in interstate operation (SC to SP).
Calculation Memory:
Value of goods = 1000,00
x 10% IPI = 100.00
ICMS Calculation Base: Value of goods + IPI
= 1100.00
x 12% ICMS = 132.00
Calculation Base of PIS and COFINS: Product Value
= 1000 (observe that the system only uses the value of the goods)
x 1.65% PIS = 16.50
x 7.6% COFINS = 76.00
IPI Tax Record (F4_LFIPI): Other than T - Taxed
Calculate IPI (F4_IPI): Other than R - Non-wholesale Business
Inflow of goods for use and consumption with ICMS, IPI, PIS and COFINS in interstate operation (SC to SP).
Calculation Memory:
Value of goods = 1000,00
x 10% IPI = 100.00
ICMS Calculation Base: Value of goods + IPI
= 1100.00
x 12% ICMS = 132.00
Calculation Base of PIS and COFINS: Value of goods + IPI
= 1100 (observe that the system adds the IPI to the value of the goods)
x 1.65% PIS = 16.50
x 7.6% COFINS = 76.00