Creating Tax Code Records for Brazil in Accounts Without SuiteTax (Brazilian Hub SuiteApp)

Tax codes contain information about taxes and the types of transactions that NetSuite should apply them to. You must create a tax code record for each Brazilian tax supported by the Brazilian Hub SuiteApp that your business uses on its transactions.

To create tax code records for Brazil in an account without SuiteTax:

1. Go to Setup > Accounting > Taxes > Tax Codes > New.

   If you have multiple nexus records on your account, you must choose a country to associate with the tax code. If not, NetSuite opens a new tax code record.

2. Click Brazil.

3. In the Name field, enter the name exactly as described in the Brazilian Tax Code Records Chart for Accounts Without SuiteTax.

4. In the Description field, enter the same information you entered in the Name field.

5. In the Rate field, enter 0%.

6. In the Subsidiaries field, select one or multiple Brazilian subsidiaries.

7. Check the Include Children box to include the children of the selected subsidiaries.

8. In the Tax Agency field, select the tax vendor to which you submit tax reports and payments in Brazil.

9. In the Tax Type field, select the tax type record associated with the tax code.

   Select the tax type described in the Brazilian Tax Code Records Chart for Accounts Without SuiteTax. The tax type and the tax code always have the same name.

10. In the Available On field, select the type of transactions the tax code applies to.

    • For the tax codes COFINS-IMP-SERV, IRRF-IMP-SERV, ISS-IMP-SERV, and PIS-IMP-SERV, select Purchase Transactions.

    • For all the other tax codes, select Both.

11. (Optional) If applicable, check the Crédito checkbox.

    To verify the need to check the box, see Brazilian Tax Code Records Chart for Accounts Without SuiteTax.

12. (Optional) If applicable, in the Item Imposto Retido Venda field, select a discount item to which to post the tax withheld on sales transactions.

    To verify the need to select a discount item, see Brazilian Tax Code Records Chart for Accounts Without SuiteTax.

13. In the Conta Contábil Imposto Sobre Devolução de Venda field, select an account to which to post the tax on return authorizations.

14. In the Conta Contábil Imposto a Recuperar field, select an account to which to post the tax receivable amounts.

    • For the tax codes COFINS-IMP-SERV, IRRF-IMP-SERV, ISS-IMP-SERV, and PIS-IMP-SERV, select an asset account.

    • For other tax codes, you are not required to select an account from a specific group.

15. In the Conta Contábil Imposto sobre Vendas field, select an account to which to post the tax on sales accounts.

    • For the tax codes COFINS-IMP-SERV, IRRF-IMP-SERV, ISS-IMP-SERV, and PIS-IMP-SERV, select an income statement account.

    • For other tax codes, you are not required to select an account from a specific group.

16. (Optional) If applicable, check the Não Adiciona ao Total da Transação box.

    To verify the need to check the box, see Brazilian Tax Code Records Chart for Accounts Without SuiteTax.

17. (Optional) If applicable, in the Item Imposto Retido Compra field, select a discount item to which to post the tax withheld on purchase transactions.

    To verify the need to check the box, see Brazilian Tax Code Records Chart for Accounts Without SuiteTax.

18. (Optional) If applicable, check the Imposto Incluído ao Total da Transação box.

    To verify the need to check the box, see Brazilian Tax Code Records Chart for Accounts Without SuiteTax.

19. (Optional) If you reclassify the tax on services (ISS) amounts, in the Conta Contábil Reclassificação ISS field, select an account to which to post the ISS reclassified amounts.

    If you cancel electronic invoices for services outside the month of their certification, be aware of the type of account you must select:

    • If you can recover ISS amounts (ISS recuperável), select an asset account.

    • If you cannot recover ISS amounts (ISS não recuperável), select a liability account.

20. In the Conta Contábil Impostos a Recolher field, select an account which to post the tax payable amounts.

    • For the tax codes COFINS-IMP-SERV, IRRF-IMP-SERV, ISS-IMP-SERV, and PIS-IMP-SERV, select a liability account.

    • For other tax codes, you are not required to select an account from a specific group.

21. Click Save.

Brazilian Tax Code Records Chart for Accounts Without SuiteTax

For accounts without SuiteTax, refer to the following chart to create the tax code records for Brazil.

Tax Code	Tax Type	Código Imposto	Crédito	Item Imposto Retido Compra and Item Imposto Retido Venda	Não Adiciona ao Total da Transação	Imposto Incluído ao Total da Transação
CIDE-COMB-DEVIDO	CIDE-COMB-DEVIDO	CIDE-COMB-DEVIDO	No	Yes	No	No
CIDE-COMB-DEVIDO_S10	CIDE-COMB-DEVIDO_S10	CIDE-COMB-DEVIDO_S10	No	Yes	No	No
CIDE-COMB-DEVIDO_S50	CIDE-COMB-DEVIDO_S50	CIDE-COMB-DEVIDO_S50	No	Yes	No	No
CIDE-COMB-IMP	CIDE-COMB-IMP	CIDE-COMB-IMP	No	No	No	No
CIDE-COMB-IMP_S10	CIDE-COMB-IMP_S10	CIDE-COMB-IMP_S10	No	No	No	No
CIDE-COMB-IMP_S50	CIDE-COMB-IMP_S50	CIDE-COMB-IMP_S50	No	No	No	No
CIDE-DEVIDO	CIDE-DEVIDO	CIDE-DEVIDO	No	No	No	Yes
COFINS-CREDITO	COFINS-CREDITO	COFINS-CREDITO	Yes	No	No	Yes
COFINS-CREDITO-FAT	COFINS-CREDITO-FAT	COFINS-CREDITO-FAT	Yes	No	No	Yes
COFINS-DEVIDO	COFINS-DEVIDO	COFINS-DEVIDO	No	No	No	Yes
COFINS-DEVIDO-FAT	COFINS-DEVIDO-FAT	COFINS-DEVIDO-FAT	No	No	No	Yes
COFINS-IMP-SERV	COFINS-IMP-SERV	COFINS-IMP-SERV	No	No	No	Yes
COFINS-PAUTA	COFINS-PAUTA	COFINS-PAUTA	No	No	No	Yes
COFINS-PAUTA-IMP	COFINS-PAUTA-IMP	COFINS-PAUTA-IMP	No	No	No	No
COFINS-REG-CUM	COFINS-REG-CUM	COFINS-REG-CUM	No	No	No	Yes
COFINS-REG-NAO-CUM	COFINS-REG-NAO-CUM	COFINS-REG-NAO-CUM	No	No	No	Yes
COFINS-RETIDO	COFINS-RETIDO	COFINS-RETIDO	No	Yes	Yes	No
CSLL-DEVIDO	CSLL-DEVIDO	CSLL-DEVIDO	No	No	No	Yes
CSLL-RETIDO	CSLL-RETIDO	CSLL-RETIDO	No	Yes	Yes	No
FCP-CREDITO	FCP-CREDITO	FCP-CREDITO	Yes	No	No	Yes
FCP-DEVIDO	FCP-DEVIDO	FCP-DEVIDO	No	No	No	Yes
FCP-ST	FCP-ST	FCP-ST	No	No	No	No
ICMS	ICMS	ICMS	Yes	No	No	Yes
ICMS-COMB	ICMS-COMB	ICMS-COMB	No	Yes	No	No
ICMS-COMB_S10	ICMS-COMB_S10	ICMS-COMB_S10	No	Yes	No	No
ICMS-COMB_S50	ICMS-COMB_S50	ICMS-COMB_S50	No	Yes	No	No
ICMS-DIFAL	ICMS-DIFAL	ICMS-DIFAL	No	No	No	Yes
ICMS-ST	ICMS-ST	ICMS-ST	No	No	No	No
ICMS-ZFM	ICMS-ZFM	ICMS-ZFM	No	No	No	No
II	II	II	No	No	No	Yes
INSS-PATRONAL	INSS-PATRONAL	INSS-PATRONAL	No	No	No	Yes
INSS-PF-RETIDO	INSS-PF-RETIDO	INSS-PF-RETIDO	No	Yes	Yes	No
INSS-PJ-RETIDO	INSS-PJ-RETIDO	INSS-PJ-RETIDO	No	Yes	Yes	No
IPI	IPI	IPI	No	Yes	No	No
IRRF-IMP-RETIDO	IRRF-IMP-RETIDO	IRRF-IMP-RETIDO	No	Yes	Yes	No
IRRF-IMP-SERV	IRRF-IMP-SERV	IRRF-IMP-SERV	No	No	No	Yes
IRRF-PF-RETIDO	IRRF-PF-RETIDO	IRRF-PF-RETIDO	No	Yes Important: On the discount item record you select for this tax code, make sure that you have selected an account in the Account field, on the Accounting subtab.	Yes	No
IRRF-PJ-DEVIDO	IRRF-PJ-DEVIDO	IRRF-PJ-DEVIDO	No	No	Yes	No
IRRF-PJ-RETIDO	IRRF-PJ-RETIDO	IRRF-PJ-RETIDO	No	Yes	Yes	No
ISS-CPOM	ISS-CPOM	ISS-CPOM	No	Ues	Yes	No
ISS-DEVIDO	ISS-DEVIDO	ISS-DEVIDO	No	No	No	Yes
ISS-IMP-SERV	ISS-IMP-SERV	ISS-IMP-SERV	No	No	No	Yes
ISS-RETIDO	ISS-RETIDO	ISS-RETIDO	No	Yes	Yes	No
NÃO TRIBUTADO	NÃO TRIBUTADO	0	No	No	No	No
PIS-CREDITO	PIS-CREDITO	PIS-CREDITO	Yes	No	No	Yes
PIS-CREDITO-FAT	PIS-CREDITO-FAT	PIS-CREDITO-FAT	Yes	No	No	Yes
PIS-DEVIDO	PIS-DEVIDO	PIS-DEVIDO	No	No	No	Yes
PIS-DEVIDO-FAT	PIS-DEVIDO-FAT	PIS-DEVIDO-FAT	No	No	No	Yes
PIS-IMP-SERV	PIS-IMP-SERV	PIS-IMP-SERV	No	No	No	Yes
PIS-PAUTA	PIS-PAUTA	PIS-PAUTA	No	No	No	Yes
PIS-PAUTA-IMP	PIS-PAUTA-IMP	PIS-PAUTA-IMP	No	Yes	No	No
PIS-REG-CUM	PIS-REG-CUM	PIS-REG-CUM	No	No	No	Yes
PIS-REG-NAO-CUM	PIS-REG-NAO-CUM	PIS-REG-NAO-CUM	No	No	No	Yes
PIS-RETIDO	PIS-RETIDO	PIS-RETIDO	No	Yes	Yes	No
TAXA-CARTAO	TAXA-CARTAO	TAXA-CARTAO	No	Yes	Yes	Yes
UNDEF_BR	UNDEF_BR	UNDEF_BR	No	No	No	No
VAT_BR	VAT_BR	VAT_BR	No	No	No	No

Related Topics

• Setting Up Accounts Without SuiteTax for Brazil (Brazilian Hub SuiteApp)
• Setting Up a Brazilian Nexus in Accounts Without SuiteTax (Brazilian Hub SuiteApp)
• Creating Tax Type Records for Brazil in Accounts Without SuiteTax (Brazilian Hub SuiteApp)

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