Tax Transparency and Printed Notas Fiscais

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, which is calculated according to the following rules (the system retrieves values from table F7611B)

  • The taxable basis for goods is calculated by multiplying the Unit Sales Price of the item by the quantity sold plus any freight, insurance, and other accessory expenses, minus discounts, and adding the applicable taxes (State ICMS and IPI taxes).

    Taxable basis for Goods = (Unit Sales Price X Quantity) + Freight + Insurance + Other Accessory Expenses - Discounts + ICMS-ST + IPI.

  • The taxable basis for services is calculated by multiplying the Unit Sales Price of the item by the quantity sold plus any accessory expenses, minus applicable discounts.

    Taxable basis for Services = (Unit Sales Price X Quantity) + Other Accessory Expenses - Discounts.

  • The calculations use the following fields from the Nota Fiscal Detail - BRA table (F7611B):

    • Unit Sales Price (UPRC)

    • Quantity (UORG)

    • Freight (BFRT)

    • Insurance (BSEG)

    • Expenses (BDFN)

    • Discount (BDES)

    • ICMS (BICM)

    • ST (BVIS)

    • IPI (BIPI)

• The applicable rate, which is the taxable basis multiplied by a rate. Depending on the Item Origin the calculation uses the National Rate (aliqNac) or the Import rate (aliqImp) that are stored in the IBPT and IPI Tax Revisions program (P76B18).

  The Item Origin is defined on UDC 76/IO and if the special handling code includes a "1" in the second position, it indicates that the item is imported.

  The system uses the Nota Fiscal printed date to validate the rate effective date.

• The approximate total of taxes.

• The source of the tax information.