Setting Up INSS Calculation for Shipping Expenses (Brazilian Hub SuiteApp)
The Instituto Nacional do Seguro Social (INSS) tax applies to the acquisition of shipping services if your company issues the Conhecimento de Transporte Eletrônico de Outros Serviços (CT-e OS) e-document.
To set up INSS calculation for shipping expenses:
-
Go to BRHub > Fiscal > Parametrização de Impostos de Serviço.
-
Click Edit.
-
Click the INSS subtab.
-
Click the INSS Despesa de Frete sublist.
-
In the Categoria de Despesa column, select the expense category for shipping.
For more information about creating the expense category for shipping in Brazil, see Creating Expense Categories for Shipping, Electricity, and Telecommunication (Brazilian Hub SuiteApp).
-
In the Subsidiária column, select the subsidiary that acquires the shipping services.
If more than one subsidiary in your account acquires shipping services, you must set an INSS parameter on the shipping expense for each subsidiary.
-
In the CFOP column, select the Código Fiscal de Operações e Prestações (CFOP) code associated with the acquisition of shipping services.
The Brazilian Hub SuiteApp supports shipping acquisition with the 1.353 and the 2.353 codes. For more information about CFOP codes, see Setting Up CFOP Codes (Former Brazil Localization SuiteApp).
-
In the % Base de Cálculo column, enter the percentage of the calculation basis that the system must use to calculate the INSS amount on shipping expenses.
You can use a reduced calculation basis, if required.
-
In the Alíquota column, enter the INSS rate on shipping expenses.
-
In the Data Inicial Vigência column, enter or select the start date for the effectiveness of the parameter.
The start date is the date on which the parameter takes effect for transactions subject to INSS. The date is usually defined by law.
-
(Optional) If the parameter expires on a date predetermined by law, in the Data Final Vigência column, enter or select the end date for the effectiveness of the parameter.
The end date is the date on which the parameter expires, losing its effect. Brazilian legislation defines the date.
-
Click Add.
-
Repeat the previous steps to add parameters for as many subsidiaries or different calculation basis ranges as required.
-
Click Save.