This chapter contains the following topics:
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Important: Fiscal notes for sales orders and purchase orders must be generated before installing the software enhancements for item origins and imported content. Alternatively, you can manually identify and update notas fiscais for which the sales order information or purchase order information is not complete. |
Federal Senate Resolution No. 13, dated April 25, 2012, changed to 4% the rate of the ICMS (Tax on circulation of Goods and Services) applicable to interstate transactions involving imported goods not submitted to industrial processing, as well as to imported goods submitted to industrialization resulting in imported content higher than 40%. It represents the goods that have been subjected to any transformation, processing, assembling, packaging, repackaging, renovation or refurbishment process, but its import content still accounts for more than 40% of its composition.
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Note: The 4% tax rate and the 40% threshold on imported goods are the amounts determined by the resolution when the resolution was published. You should verify the current tax rates and thresholds before you process transactions subject to ICMS tax. |
Additional regulations require that you include information about the import content and a Ficha de Conteúdo de Importação (FCI or Import Content Form) number on fiscal documents such as the NFe (electronic nota fiscal) and the DANFe (Documento Auxiliar da Nota Fiscal Electronica). You enter information about the import content at an item level, or at an item branch/plant level. You obtain the FCI number by submitting an Import Content Form electronic file to the SEFAZ (Secretaria do Estado da Fazenda do Brasil, the State Revenue Department). The SEFAZ validates the FCI and returns a FCI number and a receiving protocol (Authorization of Use).
The JD Edwards EnterpriseOne software for Brazil enables you to enter information about an item's origin so that you can apply the appropriate ICMS tax rate to the item. The JD Edwards EnterpriseOne software for Brazil also enables you to generate the FCI file that you submit to SEFAZ and to upload the returned file to the JD Edwards EnterpriseOne system.
To set up the JD Edwards EnterpriseOne software for Brazil to capture the required imported content information for ICMS, complete these steps:
(Optional) Migrate fiscal classification and ex-TIPI data from category codes to the Item Master Regional Information - Brazil table (F76411) and the Item Branch Regional Information - Brazil table (F76412).
You complete this step only when you have previously set up the fiscal classification and ex-TIPI values in category codes.
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Important: This task overwrites the data you have in the Fiscal Classification field with the custom category codes for the item that you decide to migrate. |
Update the items in the F76411 and F76412 tables with import content information.
You can add the information to each record individually, or you can use a batch program to upload the information to the tables.
See Section 14.4.2, "Initial Loading Item Master / Item Branch (R76B4103)"
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Note: You cannot complete the FCI number until you send the electronic file to SEFAZ and receive the number from SEFAZ. |
Generate, review, and send the FCI electronic file.
See Section 16, "Obtaining the FCI Number from the SEFAZ (Release 9.1 Update)"
Download the FCI information sent to you by SEFAZ.
See Section 16, "Obtaining the FCI Number from the SEFAZ (Release 9.1 Update)"
Upload the FCI file to the JD Edwards EnterpriseOne system.
See Section 16, "Obtaining the FCI Number from the SEFAZ (Release 9.1 Update)"
The Consumer Protection Code states that you must include in fiscal documents provided to consumers the approximate total amount of federal, state, and municipal taxes levied on the sale of goods or services.
Companies must include in a specific field in the fiscal document the approximate amount of taxes, per item or service sold. Additionally, the fiscal document header must include the total amount of taxes for all items and services sold
See Section 14.5, "Sales Order Processing".
ICMS is a state tax that the government levies on purchasing and sales transactions in Brazil. The tax rate varies from state to state, and some products can be taxed at different rates. The price of the product always includes ICMS tax, but the amount of this tax also appears on the nota fiscal.
You need to set up different programs before the system can calculate the ICMS differential.
This section provides overviews of:
Using UDC 76/IO - Item Origin for Tax Processing
ICMS and Additional Item Master Information and Branch Plant Item Information
ICMS Tax Revision (P7608B) and Item Origin
ICMS, Fiscal Classifications and IBPT Tax Revision (P76B18)
You specify the origin of an item using UDC table 76/IO to define the taxes that apply to items and services, the rate of the taxes, and other information required by the system.
See Section 3.2.5.8, "Item Origin (76/IO) (Release 9.1 Update)"
To calculate the appropriate ICMS tax rate, the system uses additional information that is stored at the item level.
You must complete the following fields in the Item Master Regional Information - Brazil program (P4101BR) and the Item Branch Regional Information -Brazil program (P76412B) to apply the appropriate ICMS rate:
Fiscal Classification Type
EX-TIPI
And, if the item has imported content:
Imported Content percentage (CI)
Imported Content Form (FCI)
Amount of the Portion from Abroad
Total Amount of the Interstate Outbound
See Section 40.1, "Adding Additional Item Master Information for Brazil"
See Section 40.2, "Adding Additional Branch/Plant Information for Brazil"
The Item Origin field appears on the ICMS Tax Revision form in the ICMS Tax Revision program (P7608B). The system applies tax rates by exception. Set up all of the general tax rates first. Then, if a transaction has special or unique settings, use the ICMS Tax Revisions program to set up the ICMS tax on a case-by-case basis. Enter the data of the transaction as a record, and then enter the exceptions.
See Section 7.5.2.1, "ICMS and Item Origin (Release 9.1 Update)"
You use the IPI - IBPT Tax Revision program (P76B18) to set up the tax rates and tax reductions that the system uses to calculate the taxes that you pay to the customers and suppliers.
You can work with fiscal classifications to set up the applicable tax rates to goods and services. Use this program to add, change or delete fiscal classification records.
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Note: If you used the JD Edwards EnterpriseOne software for Brazil prior to the implementation of Resolution 13 of 2012, you should note that the name and usage of the P76B18 program is changed. |
| Form Name | Form ID | Navigation | Usage |
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| IPI - IBPT Tax Revision by Fiscal Classification - Work With IPI Taxes | W76B18C | Brazilian Localization Setup (G76B41B), IPI - IBPT Tax Revision by Fiscal Classification | Review and select existing records.
See Section 7.5.12, "Setting Up IBPT Taxes (Release 9.1 Update)" |
| IPI Tax Revisions | W76B18D | Click Add on the IPI - IBPT Tax Revision by Fiscal Classification - Work With IPI Taxes form | Set up IPI tax rates. |
| Load IBP Tax Information | W76B18A | Select a record and then select IBP Tax Revision from the Row menu on the Work With IPI Taxes form. | Define the national and import rates by fiscal classification used to calculate the approximate taxes (Required by Law 12741).
See Section 7.5.12, "Setting Up IBPT Taxes (Release 9.1 Update)" |
| Load Massive IBP Tax | W76B18A | Select Load Massive IBP Tax from the Form menu on the Work With IPI Taxes form. | Add multiple records to define the national and import rates by fiscal classification used to calculate the approximate taxes (Required by Law 12741).
See Section 15.2, "Uploading Fiscal Classification Codes from Government Files (Optional)" See Section 15.2.3, "Running the IBPT Tax Massive Update Program" |
You must include in some fiscal documents information about the imported content for certain transactions involving the interstate sales of goods with imported content. If you sell products to final consumers, you must include estimated tax amounts in the documents that you provide to the consumer.
The JD Edwards EnterpriseOne software for Brazil provides programs that you can use to upload batches of the required data. Use of the programs described in this section is optional. You can use these batch programs to add the required information database tables, or you can manually add the required data to each individual record in the tables.
The IBPT Tax Massive Update program writes data from a government-provided text file to the IBP Tax Information table (F76B19), and, if you set the processing options to do so, it writes fiscal classification codes to the IPI Taxes table (F76B18). The fiscal classification codes must exist in these tables so that the system can include estimated taxes on the documents that you provide to final consumers. If you do not want to use the IBPT Tax Massive Update program to update these tables, you can use the IPI-IBPT Tax Revision by Fiscal Classification program (P76B18) to add the data to individual records.
See Section 15.2.3, "Running the IBPT Tax Massive Update Program"
If items that you sell include imported content, you must populate the Tag File F76411 - Item Master table (F76B4101) and Tag File F76412 - Item Branch table (F76B4102) with data that you are required to include in sales orders, and in fiscal documents and reports. You can use the Initial Loading Item Master/Item Branch program to add data to the F76B4101 and F76B4102 tables, or you can add the data to individual records using the Item Master Regional Information Brazil (P4101BR) and Item Branch Regional Information - Brazil (P76412B) programs.
See Section 15.3.4, "Running the Initial Loading Item Master / Item Branch Program (R76B4103)"
If you used the JD Edwards EnterpriseOne software for Brazil prior to the implementation of the software enhancement that supports import content and item origin information used in ICMS calculations, you might have fiscal classification codes set up in category codes. You can use the Initial Loading Category Codes Item Master Migration and Initial Loading Category Codes Item Branch Migration programs to copy data from item category codes to the Fiscal Classification fields (BLCF) in the Item Master Regional Information - Brazil (F76411) and Item Branch Regional Information - Brazil table (F76412) tables. You can also copy the values in an item category code to the Ex-TIPI fields (B76TIPI) in the F76B4101 and F76B4102 tables. Note that you can also populate the B76TIPI fields using the Initial Loading Item Master/Item Branch program.
This section provides an overview of how regulations on transparency in tax information affect the Sales Order processing tasks and related processes.
The Consumer Protection Code states that companies must include the total amount of taxes for all items and services sold in fiscal documents that are provided to final consumers, and the approximate total amount of federal, state, and municipal taxes that are levied for each good or service sold.
Enter the sales order by using the Sales Order Entry - Header - Brazil (P4210, version ZJDE7002) or the Sales Order Entry - Detail - Brazil (P4210, version ZJDE7001) programs.
The Sales Order Brazilian Additional Information program (P4210BR, form W4210BRL) includes the field Taxpayer Classification Code in the header section that is required when you enter sales orders. This field retrieves the taxpayer type from the Taxpayer Class field in the Address Book Regional Information program with Ship To values. The system uses this information to determine if the sales order prints detailed information about applicable taxes.
See Section 17.10.5, "Entering Additional Information for Brazilian Sales Orders"
If you work with imported items (as determined by the item origin), the information on Import Content, FCI, and Ex TIPI fields is required. This data is retrieved from the Item Master or the Item Branch program.
This table describes how Tax Transparency regulations affect programs that are used to work with Sales Order Processing in the JD Edwards EnterpriseOne Localizations for the Brazil system:
| Program | Comments |
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| Generate Nota Fiscal (R76558B) | The Generate Nota Fiscal program (R76558B) performs these actions:
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| Reverse/Void Nota Fiscal (R76559B) | Use the Reverse/Void Nota Fiscal - Brazil program (R76559B) to delete outbound, classic or standalone notas fiscais that are not yet printed. When you run the Reverse/Void Nota Fiscal - Brazil report, the system deletes the corresponding records in the following tag table files:
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In compliance with the Consumer Protection Code regulations, the fiscal notes printed for final consumers must include:
The approximate total amount of federal, state, and municipal taxes levied for each good or service sold, showing on each line in the detail section
The approximate total amount of taxes for all items and services sold, detailed in the footer
The information for each item sold listed in the detail area includes:
The taxable basis amount
The applicable rate, which is the taxable basis multiplied by a rate. Depending on the Item Origin the calculation uses the National Rate or the Import Rate that are stored in the IBPT and IPI Tax Revisions program (P76B18).
The approximate total of taxes.
The source of the tax information.
See Section 17.21.1.1, "Tax Transparency and Printed Notas Fiscais"
This section provides an overview on how regulations on transparency in tax information affect the Sales Purchase and Receipt Processing tasks and related processes.
The Brazilian government requires companies to maintain additional purchase order information for tax audit purposes. This additional information includes:
Transaction nature
Tax code
Fiscal classification
Whether the item is subject to ICMS Substitution
Origin of the item
Purchase use
Fiscal message
If the item is imported:
Import Content (CI)
Import Content From (FCI)
Ex TIPI
When you enter a purchase order, you also enter information that the system uses to generate the associated nota fiscal document.
When you enter item information, the system calculates any applicable IPI, ICMS, and ICMS Substitution taxes. The Brazilian government holds both the seller and buyer responsible for the accuracy of tax calculations.
When you use the JD Edwards EnterpriseOne Procurement system in Brazil, you enter additional information in the header, and in the detail portions of the purchase order.
When you enter purchase orders, the system automatically displays the additional information forms for the purchase order header and detail. To access additional information forms when you inquire on existing purchase orders, use the regional information menu option.
If the information in the Item Origin field indicates that the item is foreign, the fields CI and FCI become available. You must complete these fields. The system retrieves the values for fields CI and FCI from the Item/Supplier Information table (F76B0410) and the Ex TIPI value from the Item Master or Item Branch tables. If you add or change the values on these three fields from this application, then the source table is updated too.
See Section 39.9.1, "Understanding Purchase Order Entry in Brazil"
This table describes how Tax Transparency regulations and ICMS Resolution 13 affect programs that are used to work with Procurement Management in the JD Edwards EnterpriseOne Localizations for the Brazil system:
| Program | Comments |
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| Nota Fiscal Check & Close (P76B900) | When you run the Nota Fiscal Check & Close program, the system updates tables with the taxes that are calculated in the receipt process. The ICMS tax is calculated according to the rules set on the ICMS Tax Rates Set Up program (P7608B). |
| Nota Fiscal Receipts - Brazil (P4312BR) | When you generate the Fiscal Note, the system retrieves values from the Purchase Order and completes the following tables:
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| Reverse/Void Receipt (P43214) | You can reverse a receipt if you have not yet created a voucher for the receipt.
When you reverse a receipt, the system deletes the associated fiscal note, reverses all accounting and inventory transactions, and deletes the corresponding records in the following tag table files:
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When creating a purchase order for items that have imported content, you are required to enter an FCI number. You use the program to maintain records of associations between items, suppliers and their FCI codes. You use the associations when you create purchase orders. This program simplifies entering the FCI codes per item for each supplier.
See Section 39.9.6.1, "FCI by Item Supplier (Release 9.1 Update)"
You must include information about the item origin and imported content when you sell goods with imported content. When you sell goods or services to a final consumer, you must include estimated tax information on the documents that you provide to the consumer.
When you generate the NFe (electronic notas fiscais) files to submit to SEFAZ, the system includes these fields in Group I of the XML file:
EX-TIPI from F76B1010.B76TIPI.
The system retrieves this value from the F76B1010 table instead of from a category code.
FCI Number from F76B1010.B76FCI.
For NFEs for consumers, the XML also includes the approximate total taxes from F76B1010.B76TAL for the M group and the basis detail from F76B1010.B76TAH for the W Group. The formula that the system uses to calculate the consumer taxable basis (B76TAH) is the same as for the Print Nota Fiscal section:
For goods: (Unit Sales Price X Quantity) + Freight + Insurance + Other Accessory Expenses Discounts + ICMS-ST + IPI
For services: (Unit Sales Price X Quantity) +Other Accessory Expenses Discounts
See Section 17.21.1.1, "Tax Transparency and Printed Notas Fiscais"
The system also includes the approximate total taxes in a field on the DANFe, and includes this text in the Additional Data section of the DANFe:
O "Valor Aproximado dos Tributos" calculado pela empresa, correspondente a totalidade dos tributos federais, estaduais e municipais, cuja incidência influa na formação do respectivo preço de venda, opcionalmente poderá aparecer no DANFE no campo de Informações Adicionais do Produto (tag: infAdProd, id:V01) e/ou no campo de Informações Complementares da NF-e (tag: infCpl, id:Z03).
The Nota Fiscal Header Revision form (W7611BD) includes the field Code - Taxpayer Classification on the Consumer Information tab. The system retrieves a value for this field based on the address book setup. If the value in the Taxpayer Class field in the Address Book Additional Information - Brazil program (P01012BR) is 2 (Consumer) or 3 (Taxpayer/Consumer), the system retrieves a value of 2 (Final Consumer) for the Code - Taxpayer Classification field. When the nota fiscal is for a final consumer, the system includes estimated taxes on the nota fiscal as required by the Consumer Protection Code.
The Nota Fiscal Detail Revision form (W7611BF) includes these fields:
CI - Import Content
FCI Import Content Form
Ex TIPI
You must complete the import information when the item origin assigned to the item requires an FCI number. If the item is set up in UDC 76/IO with a value in the first position of the Special Handling Code field, then you must complete the import information for the item on the nota fiscal.
The system retrieves values for the CI-Import Content and FCI Import Content Form fields based on whether the nota fiscal is for a purchase or sale. If the nota fiscal is for a purchase (inbound), then the system retrieves the values based on the supplier setup in the FCI by Item Supplier program (P76B0410). If the nota fiscal is for a sale (outbound) or for an inbound transaction by Company, then the system retrieves the values from the item or item/branch setup.
The system retrieves the value for the Ex TIPI field from the item or item/branch setup.
The Status Code Limit for Changes processing option in the Standalone Notas Fiscais program determines whether you can edit the values that the system retrieves.
You can access the Import Declaration program (P76B016) from the Nota Fiscal Detail Revision form if the item is set up in the 76B/IO UDC table with a 1 in the second position of the Special Handling Code field in the UDC table.
If you generate a copy or complementary nota fiscal, the new values are copied to the new nota fiscal.
The Nota Fiscal Maintenance program includes fields to identify notas fiscais for final consumers and to show import content information.
The Nota Fiscal Header Information form (W7610BD) includes the field Code - Taxpayer Classification on the Consumer Information tab. The Nota Fiscal Detail Revision form (W7610BE) includes columns for Ex TIPI, CI-Import Content, and FCI Import Content Form. If you change the item origin for a line, the system retrieves new values for the CI-Import Content and FCI Import Content Form fields if the values are different.
The Status Code Limit for Changes processing option in the Nota Fiscal Maintenance program determines whether you can edit the values that the system retrieves.
You can access the Import Declaration program (P76B016) from the Nota Fiscal Detail Revision form if the item is set up in the 76B/IO UDC table with a 1 in the second position of the Special Handling Code field in the UDC table.
The system writes a value for the fiscal classification code to Field 8 (NCM) of Register 0200. The system retrieves the value from the Item Master Regional Information - Brazil (F76411) and Item Branch Regional Information - Brazil table (F76412) tables.
The system writes a value for the Ex TIPI to Field 9 (Ex TIPI) of Register 0200. The system retrieves the value from the Tag File F76411 - Item Master (F76B4101) and the Tag File F76412 - Item Branch (F76B4102) tables.
The system writes a value for the fiscal classification code to Field 8 (NCM) of Register 0200. The system retrieves the value from the Item Master Regional Information - Brazil (F76411) and Item Branch Regional Information - Brazil table (F76412) tables.
The system writes a value for the Ex TIPI to Field 9 (Ex TIPI) of Register 0200. The system retrieves the value from the Tag File F76411 - Item Master (F76B4101) and the Tag File F76412 - Item Branch (F76B4102) tables.
You must include in some fiscal documents information about the imported content for certain transactions involving the interstate sales of goods with imported content. Because the ICMS tax rate differs depending on the import content, you must maintain information about each items's origin and import content.
You must also include in certain fiscal documents and reports the FCI (Content Import Form) number for imported products that are subject to industrial processing. You obtain the FCI number by submitting a text file with item and fiscal classification information to SEFAZ. SEFAZ returns a file to you with the FCI number for your items. You then add the FCI numbers to your item and item/branch records so that the numbers can be included in documents and reports as required.
The JD Edwards EnterpriseOne software for Brazil includes programs that you use to generate text files to send to SEFAZ, review text files, and upload the FCI numbers provided to you by SEFAZ.
To obtain FCI numbers from SEFAZ and update your item records with the FCI number, complete these steps:
Populate the register tables for the FCI text files.
Run the FCI TXT File Generation by Item (R76B0070) and FCI TXT File Generation by Item/Branch (R76B0071) programs in final mode to write item data to the FCI TXT File Process Header Blocks (F76B0070), FCI TXT File Process Detail Blocks table (F76B0071), Text Processor Header (F007101) and Text Processor Detail (F007111) tables.
See Section 16.2, "Populating the FCI Text File Register Tables"
Review the register tables.
Use the FCI TXT File Process Blocks program (P76B0070) to review the batch and detailed data in the F76B0070 and F76B0071 tables.
See Section 16.3, "Reviewing the FCI Register Tables and FCI Status"
Generate the text file to submit to SEFAZ.
Select the batch in the FCI TXT File Process Blocks program and the Run the Text File Processor program (P007101) to copy the files from the Text Processor Header table (F007101) and Text Processor Detail Table (F007111) to the text file. The system updates the status of tables F76B0070, F76B0071, F007101 and F007111 to 1).
The program groups the records into the blocks and fields as required.
See Section 16.4, "Generating the Text Files to Submit to SEFAZ"
Send the files to SEFAZ.
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Note: Do not send additional files to SEFAZ until you receive the reply on the files sent. |
Review the status of the returned files with the FCI TXT File Process Blocks program (P76B0070). The status of the record must be Processed (outbound). Only one record should show as Processed.
The SEFAZ file includes the FCI numbers for the item information that you sent.
Run the Download FCI Information program (R76B0072) in proof mode to generate a PDF that you can review. The report displays the list of items with the FCI numbers. In proof mode, the program does not upload data to tables.
See Section 16.5, "Uploading and Reviewing FCI Numbers Returned by SEFAZ"
Run the Download FCI Information program (R76B0072) in final mode to generate the PDF report that displays the list of items with the FCI numbers and update the Item Master Tag file F76411 (F76B4101) and Item Branch Tag file F76412 (F76B4102) tables with the FCI number for each item. You also update the Text Processor Header (F007101) table with the information from SEFAZ (Hash Code, Receipt Date, Receipt Code Validated Date, File Validation Indicator) and the Text Processor Detail (F007111) table with the FCI number and the File Validation Indicator for each item.
The status of the file updates to Processed.
See Section 16.5, "Uploading and Reviewing FCI Numbers Returned by SEFAZ"
Use the FCI TXT File Process Blocks (P76B0070) program to review the status of the returned files that you uploaded to the FCI TXT File Process Header Blocks (F76B0070) and FCI TXT File Process Detail Blocks (F76B0071) tables.
See Section 16.5, "Uploading and Reviewing FCI Numbers Returned by SEFAZ"
Upload the FCI number to the item and item/branch tables.
Run the Download FCI Information program (R76B0072) in final mode to update the F76B4101 table if you ran the FCI TXT File Generation by Item program to begin the process, and to update the F76B4102 table if you ran the FCI TXT File Generation by Item/Branch program to begin the process.
See Section 16.5, "Uploading and Reviewing FCI Numbers Returned by SEFAZ"