Fiscal Document with Tax Differences

Service fiscal documents generated by fiscal document generation are actually temporary service documents (Recibo Provisório de Serviços - RPS) until the city tax authority generates the real fiscal documents.

The actual service tax (ISS) is calculated and stated by the city tax authority along with the fiscal document return even though companies calculate and report the service tax in the RPS.

This image shows the fiscal document flow with tax differences:

These steps outline the flow of a service fiscal document with tax differences:

1. Create a service invoice in Receivables with the tax determinants and transaction information required for the fiscal document. Transaction taxes and withholding taxes are calculated according to the tax configuration.
2. In the Actions menu, select Request for Fiscal Document. The transaction becomes read-only and the fiscal document status changes to Transaction Entered.
3. In the Actions menu, select Update Fiscal Attributes.
4. After you enter the additional transaction information required for the fiscal document, click Submit. The fiscal document status changes to Scheduled.
5. Run the Generate Fiscal Document process to verify if the information required for the fiscal document generation is available. If the validation passes, a fiscal document key and a fiscal document sequential number are provided. The fiscal document status changes to Generated.
6. The fiscal document is now available for extraction and consumption by a third party, who submits the request for the tax authority approval. The Send Fiscal Document to Tax Authority process creates an extract file containing the fiscal document information and changes the fiscal document status to Sent.
7. Partners generate the fiscal document XML file based on the extract file and communicate with the city tax authority.
8. The city tax authority can approve or raise validation errors for the fiscal documents. Partners communicate the tax authority response through the Import Fiscal Document Approval Information process.
9. If the tax authority raised errors in the fiscal document, the status changes to Errors. You must correct the setup or transaction information and request for the fiscal document again.
10. If the fiscal document is approved, the Import Fiscal Document Approval Information process verifies if the taxes indicated by the city tax authority are different from the taxes calculated previously in the service invoice. If the taxes are the same, the fiscal document status changes to Approved and the invoice is automatically completed.
11. If the city taxes are different from the calculated taxes, the fiscal document status changes to Approved with tax error and the invoice is automatically completed. Click Fiscal Document Status and review the Tax Name, Taxable Amount, Tax Rate, and Tax Amount as indicated by the tax authority. Based on this information, create a tax invoice adjustment to record the tax differences.

    For more information on the standard fiscal document approval flow and fiscal documents based on Receivables transactions, see the Quick Reference for Oracle ERP Cloud Documentation for Brazil on My Oracle Support.

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