Prerequisites for Generating Tax Assessments for Brazil

Note:

To access the Brazil Reports documentation in Brazilian Portuguese (Português do Brasil), see Brazil Reports.

Before you generate tax assessments with the Brazil Reports SuiteApp, ensure you've met the prerequisites for each assessment.

Prerequisites for ICMS Assessment

Ensure that the transactions you enter in NetSuite meet these criteria for inclusion in the ICMS assessment:

Transaction type	Outgoing transactions Cash sale Invoice Outbound delivery Vendor credit Incoming transactions Goods return Import bill Inbound delivery Vendor bill
Calculated taxes	ICMS ICMS DIFAL ICMS ST FCP FCP ST
E-document category	Electronic bill of lading Electronic invoice for goods SAT cash receipt Tax, expense, or utility bill
E-document model	Model 57 required for the electronic bill of lading category Model 55 required for the electronic invoice for goods category Model 59 or 65 required for the SAT cash receipt category Model 06, 66, 28, or 29 required for the tax, expense, or utility bill category
E-document status	E-documents generated from the following transactions require the Certified status: Goods return Import bill Invoice Inbound delivery Outbound delivery Vendor credit

Ensure that the transactions you enter in NetSuite meet these criteria for inclusion in the IPI assessment:

Transaction type	Outgoing transactions Cash sale Invoice Outbound delivery Vendor credit Incoming transactions Goods return Import bill Inbound delivery Vendor bill
Calculated taxes	IPI
E-document category	Electronic invoice for goods SAT cash receipt
E-document model	Model 55 required for the electronic invoice for goods category Model 55, 59, or 65 required for the SAT cash receipt category
E-document status	E-documents generated from the following transactions require the Certified status: Goods return Import bill Invoice Inbound delivery Outbound delivery Vendor credit

Ensure that the transactions you enter in NetSuite meet these criteria for inclusion in the ISS assessment:

Transaction type	Invoice
Calculated taxes	ISS
Certified e-document number	Required
Date	RPS Date
E-document category	Electronic invoice for services
E-document status	Certified

Before you generate PIS and COFINS assessments, ensure you meet the following prerequisites:

If you withhold PIS and COFINS on services, set up the nature of the withholding at source for customers involved in service transactions.

For more information, see Setting Up the Nature of the Withholding at Source for Customers.
If you want NetSuite to search your account for other sources of PIS and COFINS credits or contributions, set up the e-document categories for these sources.

For more information, see Setting Up E-Document Categories for Other PIS and COFINS Sources.
If your company is entitled to PIS or COFINS credits from the purchase of electricity, natural gas, or water, set up the nature of the calculation basis for credit.

For more information, see Setting Up the Nature of the Calculation Basis for Credit.

Ensure that the transactions you enter in NetSuite meet these criteria for inclusion in the PIS and COFINS assessment:

Transaction type	Outgoing transactions Cash sale Invoice Outbound delivery Vendor credit Incoming transactions Goods return Import bill Inbound delivery Vendor bill
Calculated taxes	PIS COFINS
Certified e-document number	Required
Date	RPS Date field required for invoices Date field required for vendor bills
E-document category	Electronic bill of lading Electronic invoice for goods SAT cash receipt Tax, expense, or utility bill
E-document model	Model 57 required for the electronic bill of lading category Model 55 required for the electronic invoice for goods category Model 59 or 65 required for the SAT cash receipt category Model 06, 66, 21, 22, 28, or 29 required for the tax, expense, or utility bill category
E-document status	E-documents generated from the following transactions require the Certified status: Goods return Import bill Invoice Inbound delivery Outbound delivery Vendor credit Note: The system has a different criteria for the assessment of PIS and COFINS credits or contributions from other sources. It only considers vendor bills and non-certified invoices when it searches for other sources for PIS and COFINS.