Example of Withholding and Accumulated Amounts
As you process notas fiscais for services sold to a customer within a month, the system saves the accumulated basis amount of the notas fiscais to the Service Nota Fiscal Accumulated Withholding table (F76B424). The system also saves the calculated withholding amounts for each tax type for the month to the F76B424 table. When the accumulated basis amount, including the amount of the current nota fiscal, exceeds the minimum basis amount for the tax type, the system begins calculating withholding amounts for the current and subsequent notas fiscais. The first nota fiscal that causes the minimum basis amount to be exceeded includes the calculated withholding amount for the entire accumulated amount. The system accumulates the amounts by legal company and customer.
For example, suppose that:
You set up the minimum basis amount for PIS at 10,000 Brazilian reais (BRL).
The total of the basis amount for the first three notas fiscais that you process does not exceed 10,000 BRL.
The fourth nota fiscal that you process for the month brings the total of the accumulated basis amount to 12,000 BRL.
The company fiscal ID and customer fiscal ID in the Withholding Taxes on Services - Calculation Method program are set up to calculate withholding based on the invoice date, or no setup exists in the Withholding Taxes on Services - Calculation Method program and the system uses the default calculation method, which is invoice date.
In this example, the system would calculate and include on the fourth nota fiscal a withholding amount for the entire 12,000 BRL. Subsequent notas fiscais would include a withholding amount that is calculated based on the basis amount of that single nota fiscal.
If you delete or void a nota fiscal, the system adjusts the tax basis amount in the F76B424 table, nota fiscal withholding amounts for PIS, COFINS, and CSLL in the F76B429 table, and nota fiscal withholding amounts for IR, INSS, and ISS in the F76B427 table.
This table shows how the accumulated basis amount in the F76B424 table and the PIS withholding amounts are maintained in the F76B429 table for a minimum basis amount of 10,000 BRL:
Nota Fiscal (NF) Number |
NF Total Amount |
PIS Rate |
NF Withholding Amount |
NF Total Accumulated Amount |
NF Withholding Accumulated Amount |
|---|---|---|---|---|---|
1 |
1000 |
10% |
0 |
1000 |
0 |
2 |
1000 |
20% |
0 |
2000 |
0 |
3 |
2000 |
10% |
0 |
4000 |
0 |
4 |
8000 |
10% |
1200 |
12000 |
1200 |
5 |
1000 |
10% |
100 |
13000 |
1300 |
6 |
1000 |
10% |
100 |
14000 |
1400 |
7 |
1000 |
20% |
1600 Note: User mistakenly enters 1600 instead of 200. |
15000 |
3000 |
8 |
1000 |
20% |
200 |
16000 |
3200 |
9 |
1000 |
10% |
-1300 Note: User nets –1400 for NF 7 to correct amount and +100 for NF 9. |
17000 |
1900 |
Delete NF 4, 5, and 6 |
7000 Note: 10,000 deleted from accumulated amount. Accumulated amount is now below minimum. |
500 Note: 1400 deleted from accumulated withholding amount. |
|||
Delete NF 2 |
6000 |
500 Note: No withholding was calculated for NF 2, so the accumulated amount does not change. |
|||
10 |
1000 |
10% |
0 |
7000 |
500 |
11 |
1000 |
10% |
0 |
8000 |
500 |
12 |
20000 |
10% |
2800 Note: 10% of the accumulated amount (28000) is calculated. |
28000 |
3200 |