Fiscal Document Generation Update for Brazilian VAT Reform
Generate Brazilian fiscal documents in accordance with requirements of the Brazilian VAT Reform, expected to come into effect in phases in 2026. For a period of 7 years, both current and new taxes will coexist requiring new formatting in fiscal documents.
Use the updated Fiscal Document Generation feature for Brazilian VAT Reform to comply with the new XML information required by the tax authority.
- Use the updated Fiscal Document Generation feature for Brazilian VAT Reform to
comply with the new XML information required by the tax authority.Note: The tax authority may publish ongoing updates to the tax requirement until the Brazilian VAT Reform comes into effect. There may be additional updates to the Fiscal Document Generation XML file and process. See Oracle Fusion Cloud ERP: Brazil Tax Reform (PNEWS1469) on My Oracle Support to stay informed on impacted products and delivered features.
- Use the new Tax Types to map the Cloud ERP taxes so that they can identify the
Brazilian VAT taxes for integration partners and capture them in the Fiscal
Document Generation XML file.
Some special conditions that impact the tax amounts require companies to report the deferred tax amounts or the regular tax amounts that are applicable to the transaction unless the special condition applies.
This table displays the new tax types that you can associate using the Manage Taxes page:
Tax Type Code Tax Type Name Description ORA_CBS CBS tax Goods and service contributions ORA_IBSUF IBSUF tax Federation unit goods and services tax ORA_IBSMUN IBSMUN tax Municipal goods and services tax ORA_IMPSEL IS tax Selective tax ORA_CBS_DIF CBS tax Tax type code for the deferred goods and sales contribution. ORA_IBSUF_DIF IBSUF tax Tax type code for the deferred goods and sales tax at the state level. ORA_IBSMUN_DIF IBSMUN tax Tax type code for the deferred goods and sales tax at the city level. ORA_CBS_REG CBS tax Tax type code for the regular goods and sales contribution. ORA_IBSUF_REG IBSUF tax Tax type code for the regular goods and sales tax at the state level. ORA_IBSMUN_REG IBSMUN tax Tax type code for the regular goods and sales tax at the city level. - Use the Government Purchase Indicator field in the Update Fiscal Attributes page to identify any sales related to specific government jurisdictions.
- You can indicate the line from the inbound fiscal document that is being
returned in the Update Fiscal Attributes page, if you are using the
Return to supplier fiscal document determinant type.
To indicate the line, use Reference Fiscal Document Line
field on the Reference Information tab. This field is automatically populated if
the fiscal document is created for a Shipment Return to Vendor fiscal
document.
This field is automatically populated if the fiscal document is created for a Shipment Return to Vendor fiscal document.
The tax authority integration partner can offer a solution to validate the fiscal document taxes calculated by Cloud ERP using a tax calculation engine provided by the tax authority before sending the fiscal document for approval. If there is any discrepancy in the tax amount, the tax authority integration partner can return such calculated taxes and mark the fiscal document transaction with tax error using the Import Fiscal Document Approval Information FBDI.
Enable Tax Validation for Fiscal Documents
You can compare the taxes calculated by the tax authority calculation engine with the Cloud ERP taxes in the Manage Fiscal Document Generation page and reprocess the transaction after the cause is corrected. If the recalculated taxes don't match the taxes calculated by the tax authority calculation engine, the fiscal document status will remain in Error status.
To enable the fiscal document tax validation:
- Navigate to Setup and Maintenance.
- Search for the Manage Localization System Options task.
- Select the business unit.
- Set the Enable Tax Validation on Fiscal Document option to Yes. Note: You must enable the Fiscal Document Generation Update for Brazilian VAT Reform feature to use the fiscal document tax validation.
Fiscal Document Generation XML File Updates
This table displays the new elements that are implemented in the output file of the Send Fiscal Document to Tax Authority process:
| ID | Field | Description | Parent | Type | Cardinality | Size | New |
|---|---|---|---|---|---|---|---|
| A1 | FISCAL_DOC_HEADER | - | GROUP | - | - | No | |
| - | EMISSION_TYPE_CODE | The emission purpose code. This is automatically derived, based on the different fiscal document models and operations combination. | A1 | CHAR | 0-1 | 2 | Yes |
| - | VAT_TAX_VALIDATION_ENABLED | Localization system option to indicate whether tax validation for Brazilian VAT taxes is enabled. | A1 | CHAR | 0-1 | 1 | Yes |
| ATTRIBUTE_CATEGORY | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 30 | Yes | |
| ATTRIBUTE1 | Descriptive Flexfield: segment of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE2 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE3 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE4 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE5 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE6 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE7 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE8 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE9 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE10 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE11 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE12 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE13 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE14 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE15 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | A1 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE_NUMBER1 | A1 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER2 | A1 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER3 | A1 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER4 | A1 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER5 | A1 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE1 | A1 | DATE | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE2 | A1 | DATE | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE3 | A1 | DATE | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE4 | A1 | DATE | 0-1 | 150 | Yes | ||
| B1 | REFERENCE_FISCAL_DOC | A1 | GROUP | - | - | No | |
| - | REFERENCE_DOC_LINE_NO | The source inbound fiscal document line which originated return to supplier transaction line. | B1 | N | 0-1 for return to supplier transaction | 3 | Yes |
Here are the new fiscal document XML file tags at the line level.
| ID | Tag | Description | Parent | Type | Cardinality | Size | New |
|---|---|---|---|---|---|---|---|
| B4 | FSCL_DOC_LINE_ATTRIBUTES | B3 | GROUP | - | - | No | |
| ATTRIBUTE_CATEGORY | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 30 | Yes | |
| ATTRIBUTE1 | Descriptive Flexfield: segment of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE2 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE3 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE4 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE5 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE6 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE7 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE8 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE9 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE10 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE11 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE12 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE13 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE14 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE15 | Descriptive Flexfield: structure definition of the user descriptive flexfield. | B4 | CHAR | 0-1 | 150 | Yes | |
| ATTRIBUTE_NUMBER1 | B4 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER2 | B4 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER3 | B4 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER4 | B4 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_NUMBER5 | B4 | NUM | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE1 | B4 | DATE | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE2 | B4 | DATE | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE3 | B4 | DATE | 0-1 | 150 | Yes | ||
| ATTRIBUTE_DATE4 | B4 | DATE | 0-1 | 150 | Y | ||
| C7 | FISCAL_DOC_LINE_DETAILS | B3 | GROUP | - | - | - | |
| - | GLOBAL_ATTRIBUTE_CATEGORY | JLxBRFsclLnDtlAtrbExtSTTax | C7 | CHAR | 0-1 | 150 | Yes |
| GLOBAL_ATTRIBUTE9 | Tax Type | C7 | CHAR | 0-1 | 150 | Yes | |
| GLOBAL_ATTRIBUTE_NUMBER1 | Previous Taxable Basis | C7 | NUM | 0-1 | 18 | Yes |
Here are the new global attributes related to the new elements.
This table displays the new global attributes related to the new elements:
| ID | Tag | Description | Parent | Type | Cardinality | Size | New |
|---|---|---|---|---|---|---|---|
| C1 | FSCL_DOC_HDR_ATTRIBUTES | GROUP | - | - | No | ||
| - | GLOBAL_ATTRIBUTES |
|
AA1 | CHAR | 0-1 | 2 | No, but context usage was updated. |
| C7 | FISCAL_DOC_LINE_DETAILS | B3 | GROUP | - | - | - | |
| GLOBAL_ATTRIBUTE_NUMBER2 | Previous Tax Rate | C7 | NUM | 0-1 | 18 | Yes | |
| GLOBAL_ATTRIBUTE_NUMBER3 | Previous Tributary Substitution Tax Amount | C7 | NUM | 0-1 | 18 | Yes | |
| GLOBAL_ATTRIBUTE_NUMBER4 | Previous Tax Amount | C7 | NUM | 0-1 | 18 | Yes |
For a list of available attributes for the FSCL_DOC_HDR_ATTRIBUTES tag group, refer Fiscal Attributes in Brazilian Fiscal Documents:
All existing tax-related tags are kept for the new Brazil VAT taxes and are reported in the Fiscal Document Generation XML file. For a complete list of these tags, refer Managing Fiscal Document Approvals through a Third Party.
Import Fiscal Document Approval Information FBDI
Follow these steps:
- Set the Tax Error column to Yes in the Import Fiscal Document Approval Information FBDI template to indicate the tax authority integration partner identified differences between the taxes calculated by Cloud ERP and the tax calculation engine provided by the tax authority.
- Use the Transaction Line ID column to provide the transaction line ID associated with the tax returned by the tax authority integration partner.
Note: The tax authority integration partner must populate only the new Brazil VAT taxes in the Import Fiscal Document Approval Information FBDI when there are differences related to these taxes. Otherwise, only the existing city tax information must be populated for a service fiscal document approval.
- Provide the unique identifier generated by the tax authority in the Fiscal Document Unique Identifier column in the Import Fiscal Document Approval Information FBDI template.
For more information about the Import Fiscal Document Approval Information FBDI, refer Import Fiscal Document Approval Information.
- Allow customers to comply with the recent indirect tax regulation changes introduced in Brazil, while supporting both the current and the new taxes during the seven-year transition period.
- Validate fiscal document taxes calculated by Cloud ERP by a tax authority integration partner, reducing the risk of submitting incorrect fiscal documents for approval by the tax authorities.