Understanding ICMS Tributary Situation Codes

Use the ICMS tributary situation code to identify the origin of the item and the tax regimen of the transaction.

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.

When you run the Generate Outbound Nota Fiscal program (R76558B), the system determines the ICMS tributary situation code based on the following data:

• Transaction Nature

• ICMS Taxable Amount

• ICMS Substitution

• ICMS Reduction

The system stores the required values in the UDC table 76/ST. The following table lists the acceptable values:

Code	Description
00	Pay full tax (tributada integralmente)
10	Pay ICMS and ICMS Sub. Mark up (tributada e com cobrança do ICMS por substituição tributária)
20	Reduced base for tax calculation (com redução de base de cálculo)
30	Exempt/Not ICMS; pay ICMS substitution (isenta ou não tributada e com cobrança do ICMS por substituição tributária)
40	Exempt (isenta)
41	Not taxed (não tributada)
50	Suspended (suspensão)
51	Deferred (diferimento)
60	ICMS previously charged by tax substitution (ICMS cobrado anteriormente por substituição tributária)
70	With calculation base reduction and ICMS charged previously for substitution tax (com redução de base de cálculo e cobrança do ICMS por substituição tributária)
90	Others (outras)

The system stores the ICMS tributary situation code in the Nota Fiscal Detail – Tributary Situations table (F76B012).