If your company deals with business in Brasil, it is almost sure that this subject crossed your path on the last few months. In that case, I want to apologize for not writing this post before. But if your company is still trying to adequate to those changes or it is going to implement or roll-out SAP in Brasil anytime from now and beyond, this post may be very handy.
I will first explain the concept behind this requirement and on my next post I will walk through the configuration required for that.
This subject cross multiple-areas (MM, SD and FI).
The EC 87/2015 (Emenda Constitucional 87/2015 or just constitutional amendment 87/2015) changes the way how ICMS is due in the goods and services trade between a company that is ICMS Tax Payer and an end-consumer (not tax contributor) located in a different state (region) than the region where the goods or services comes from.
Note that the end-consumer can be an individual (person) or a company that buys the product for consumption (not for resale or manufacturing).
This amendment presents the procedures to be adopted by taxpayers of ICMS in the tax sharing among states of origin and destination of the goods.
What is changing?
Before the EC 87/2015, in those trades, the ICMS was fully due to the origin state (where the goods or services were supplied from). After the EC 87/2015, the ICMS due in those processes would be share:
Who must collect the tax rate difference (interstate rate x standard rate difference) in those situations?
Due Date:
Impacts of the EC 87/15
In order to establish standards to the application of the EC 87/2015, the States decided to discuss a federal regulation (CONFAZ), which originated the ICMS agreement 93/15
Some of the items covered in the ICMS Agreement 93/15 were:
Before we go to the SAP solution, it is important to understand how the law is applicable to your company and your business.
Each State has your own methods to the application of the EC 87/2015, since a Complement Law (Lei Complementar or just LC) wasn’t issued to this EC, each UF (federated unit/state) has full legislative jurisdiction. Some of the notes in this post may not apply to a specific State/UF (federated unit).
What are the changes in the NFe Layout?
The NT2015/003 presents the NFe Layout changes to adapt the XML in accordance to the EC 87/2015.
At this date, the latest version of this NT is 1.50 and you can download it from here: NT2015/005 V1.50
ICMS Share Group Information:
Transaction subject to ICMS information-sharing group
Cumulatively:
Exceptions:
Calculation base:
ICMS Tax payment
The tax collection due by rate difference should be done via GNRE – Guia Nacional de Recolhimento de Tributos Estaduais – It’s like an existing standard form to pay taxes. Over the Tax treasury code 10008-8 – ICMS Recolhimento Especiais
Tax payment responsibility
Tax Payment Types
Changes on GIA-ST National
As per SINIEF Adjustment 04/93 (http://www1.fazenda.gov.br/confaz/confaz/ajustes/1993/AJ_004_93.htm😞
Portaria CAT-92 23-12-98 – Annex V (https://www.legisweb.com.br/legislacao/?id=166801)
Article 1 - The establishment located in another federated unit is required to make payment or retention of ICMS in favor this State shall declare the polling information relating to this tax through National Information Guide and ICMS Calculation Tax Substitution – aka GIA-ST…
§ 1 - The National Guide to Information and Statement of ICMS Replacement Tax - GIA-ST (...) shall be submitted until ten (10) of the month subsequent to the determination of the tax…
First GIA-ST to be reported containing the EC87/15 is 10/02/2016
Link to Download GIA-ST program and to the new layout valid from January 1st, 2016
New changes in the layout:
SP created the FECOEP which is effective in the end of Feb/2016.
The SP State law 16.006, from November 24th 2015, implemented the Fundo Estadual de Combate e Erradicação da Pobreza – FECOEP (State Fund for Combat and Eradication of Poverty), effective 90 days after the law was posted.
SPED EFD Fiscal – New Registers
COTEPE Act /ICMS 44, October 19th, 2015
Link: https://www.confaz.fazenda.gov.br/legislacao/atos/atos_cotepe/2015/ato-cotepe-icms-44-15
Some of the layout changes:
I - Changed the "Description" column of the table 2.6.1.1 - Abertura do arquivo digital e Bloco 0, of register 0015 to "Dados do Contribuinte Substituto ou Responsável pelo ICMS Destino".
II – Added the C101 record in the table 2.6.1.2 - Block C:
III – Added the D101 record in the table 2.6.1.3 - Block 😧
IV – Added the records E300, E310, E311, E312, E313 and E316 in Table 2.6.1.4 - Block E:
V – Added item 2 - ICMS Difal / FCP, in item 2 of Regras de Formação do Código de Ajuste da Apuração do ICMS, of item 5.1.1 Tabela de Códigos de Ajuste da Apuração do ICMS of item 5.1 - Ajustes dos Saldos da Apuração do ICMS
VI – Added the following codes in the generic table of item Obs, item 5.1.1 Tabela de Códigos de Ajuste da Apuração do ICMS of item 5.1 - Ajustes dos Saldos da Apuração do ICMS:
VII - Changed the 0015 record name to "DADOS DO CONTRIBUINTE SUBSTITUTO OU RESPONSÁVEL PELO ICMS DESTINO".
VIII - Changed the description of the field 02 - UF_ST record 0015 to “Sigla da unidade da federação do contribuinte substituído ou unidade de federação do consumidor final não contribuinte - ICMS Destino EC 87/15”
IX - Changed the description of the field 03 - IE_SR record 0015 to "Inscrição Estadual do contribuinte substituto na unidade da federação do contribuinte substituído ou unidade de federação do consumidor final não contribuinte - ICMS Destino EC 87/15."
X - Included the following records in APPENDIX B - LAYOUT OF BOOKKEEPING TAX DIGITAL C101 REGISTER
INFORMAÇÃO COMPLEMENTAR DOS DOCUMENTOS FISCAIS QUANDO DAS OPERAÇÕES INTERESTADUAIS DESTINADAS A CONSUMIDOR FINAL NÃO CONTRIBUINTE EC 87/15.
DOU – Official Gazette Layout Changes Link
Register C101 and D101
1 - The Sum of fields 02, 03 and 04 should be moved to register E300 and subsequent by UF
2 – This record is a child register to C100/D100 and the occurrence is 1:1
Register E300 and subsequent
Check the continuation of this subject with the configuration details here:
Leandro da Pia Nascimento
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