Creating CST Parameters for ICMS (Brazilian Hub SuiteApp)

After you create a parâmetros ICMS record, you must create parâmetros CST ICMS records for each Código de Situação Tributária (CST) code used on your transactions involving goods.

The CST code determines the type of ICMS taxation the products are subject to, according to the operation defined by the Código Fiscal de Operações e Prestações (CFOP) you select. Create as many parâmetros CST ICMS records as required.

To create CST parameters for ICMS:

1. Go to BRHub > Fiscal > Parametrização de ICMS.

2. Next to the parâmetros ICMS record you want, click View.

3. Click the CST subtab.

4. Click New Parâmetros ICMS CST.

   A new parâmetros ICMS CST record opens.

5. (Optional) If the parameter should only apply to a specific group of entities, in the Grupo de Tributação field, select the tax group the parameter applies to.

   For more information about tax groups, see Creating Tax Groups for Brazil (Brazilian Hub SuiteApp).

6. If your company adheres to the Simples Nacional tax regime, in the CSOSN field, select the Código de Situação da Operação do Simples Nacional (CSOSN) code that determines the ICMS taxation.

7. If you selected a CSOSN code in the CSOSN field, do the following:

   1. In the CFOP field, select the CFOP code associated with the operation subject to ICMS.

   2. In the Percentual Base de Cálculo field, enter the percentage amount of the calculation basis that NetSuite must take into account to calculate the ICMS tax.

   3. In the Alíquota field, enter the ICMS rate.

   4. In the Modalidade da Base de Cálculo ICMS field, select the type of calculation basis that NetSuite must use to calculate ICMS.

   5. In the CEST field, select the Código Especificador da Substituição Tributária (CEST) code associated with the items subject to tax substitution.

   6. (Optional) If the transactions associated with this parameter should not be subject to the Fundo de Combate à Pobreza (FECOMP) taxation, check the Não Sujeito ao FECOMP box.

      By checking this box, FECOMP parameters do not apply to transactions with the CFOP code selected in this parâmetro ICMS CST record.

8. If your company adheres to the regular tax regimes, such as Lucro Real or Lucro Presumido, in the CST ICMS field, select the Código de Situação Tributária (CST) code that determines the ICMS taxation.

9. The CST codes that indicate the regular ICMS taxation are:

   • 00 – Tributado integralmente

   • 20 – Com redução da base de cálculo

   If you selected a CST code that indicates the regular ICMS taxation, do the following:

   1. In the CFOP field, select the CFOP code associated with the operation subject to ICMS.

   2. In the Percentual Base de Cálculo field, enter the percentage amount of the calculation basis that NetSuite must take into account to calculate ICMS.

   3. In the Alíquota field, enter the ICMS rate.

   4. In the Modalidade da Base de Cálculo ICMS field, select the type of calculation basis that NetSuite must use to calculate ICMS.

   5. In the CEST field, select the Código Especificador da Substituição Tributária (CEST) code associated with the items subject to tax substitution.

   6. (Optional) If ICMS tax relief applies to the transactions associated with this parameter, in the Motivo Desoneração ICMS field, select the reason for the tax relief.

   7. (Optional) If the Fundo de Combate à Pobreza (FECOMP) taxation should not apply to the transactions associated with this parameter, check the Não Sujeito ao FECOMP box.

      When you check this box, FECOMP parameters do not apply to transactions with the CFOP code selected in this parâmetro ICMS CST record.

10. The CST codes that indicate tax substitution are:

    • 10 – Tributada e com cobrança do ICMS por substituição tributária

    • 30 – Isenta ou não tributada e com cobrança do ICMS por substituição tributária

    • 60 – Cobrado anteriormente por substituição tributária

    • 70 – Com redução da base de cálculo e cobrança do ICMS por substituição tributária

    If you selected a CST code that indicates tax substitution, do the following:

    1. In the CFOP field, select the CFOP code associated with the operation subject to ICMS.

    2. In the Percentual Base de Cálculo field, enter the percentage amount of the calculation basis that NetSuite must take into account to calculate ICMS.

    3. In the Alíquota field, enter the ICMS rate.

    4. In the Modalidade da Base de Cálculo ICMS field, select the type of calculation basis that NetSuite must use to calculate ICMS.

    5. In the Modalidade da Base de Cálculo ICMS ST field, select the type of calculation basis that NetSuite must use to calculate the ICMS tax substitution (ICMS ST).

    6. In the Alíquota Interna do Estado de Destino field, enter the ICMS rate as defined in the operation’s destination state.

    7. In the MVA Original field, enter the Margem de Valor Agregado (MVA) amount from the destination state.

    8. (Optional) If the ICMS rates are different in the origin and destination states, in the MVA Ajustada field, enter the adjusted Margem de Valor Agregado (MVA) amount, taking into account the rate’s difference.

    9. In the CEST field, select the Código Especificador da Substituição Tributária (CEST) code associated with the items subject to tax substitution.

    10. (Optional) If ICMS tax relief applies to the transactions associated with this parameter, in the Motivo Desoneração ICMS field, select the reason for the tax relief.

    11. If you issue the Guia Nacional de Recolhimento de Tributos Estaduais (GNRE) tax collection form to collect ICMS, do the following:

        • If you issue the GNRE tax collection form to states that adhere to the Portal GNRE:

          • In the Código de Receita field, select the code associated with the revenue subject to ICMS.

          • In the Detalhamento Receita field, select the revenue detail code associated with the revenue subject to ICMS.

          • In the Documento de Origem field, select the code associated with the fiscal document that originated the operation.

          • In the Código do Produto GNRE field, select the code associated with the product you purchase or sell.

        • If you issue the GNRE tax collection form to the state of São Paulo, in the Código de Receita field, select the code associated with the revenue subject to ICMS.

        • If you issue the GNRE tax collection form to the state of Rio de Janeiro:

          • In the Código de Produto GNRE field, select the code associated with the product you purchase or sell.

          • In the Natureza field, select the code associated with the type of ICMS debit your company is subject to.

        • If you generate the GNRE tax collection form in the state of Espírito Santo, in the Código DUA field, select the Documento Único de Arrecadação (DUA) code associated with the operation.

    12. (Optional) If the transactions associated with this parameter should not be subject to the Fundo de Combate à Pobreza (FECOMP) taxation, check the Não Sujeito ao FECOMP box.

        When you check this box, FECOMP parameters do not apply to transactions with the CFOP code selected in this parâmetro ICMS CST record.

11. The CST codes that indicate tax exemption, suspension, or non-taxation are:

    • 40 – Isenta

    • 41 – Não tributada

    • 50 – Suspensão

    If you selected a CST code that indicates tax exemption, suspension, or non-taxation, do the following:

    1. In the CFOP field, select the CFOP code associated with the operation subject to ICMS.

    2. In the CEST field, select the Código Especificador da Substituição Tributária (CEST) code associated with the items subject to tax substitution.

    3. (Optional) If the transactions associated with this parameter should not be subject to the Fundo de Combate à Pobreza (FECOMP) taxation, check the Não Sujeito ao FECOMP box.

       When you check this box, FECOMP parameters do not apply to transactions with the CFOP code selected in this parâmetro ICMS CST record.

12. If you selected the CST code 51 – Diferimento, do the following:

    1. In the CFOP field, select the CFOP code associated with the operation subject to ICMS.

    2. In the Percentual Base de Cálculo field, enter the percentage amount of the calculation basis that NetSuite must take into account to calculate ICMS.

    3. In the Alíquota field, enter the ICMS rate.

    4. In the Modalidade da Base de Cálculo ICMS field, select the the type of calculation basis that NetSuite must use to calculate ICMS.

    5. In the CEST field, select the Código Especificador da Substituição Tributária (CEST) code associated with the items subject to tax substitution.

    6. In the Percentual Diferimento ICMS field, enter the ICMS deferral percentage.

    7. (Optional) If ICMS tax relief applies to the transactions associated with this parameter, in the Motivo Desoneração ICMS field, select the reason for the tax relief.

    8. (Optional) If the transactions associated with this parameter should not be subject to the Fundo de Combate à Pobreza (FECOMP) taxation, check the Não Sujeito ao FECOMP box.

       When you check this box, FECOMP parameters do not apply to transactions with the CFOP code selected in this parâmetro ICMS CST record.

13. If you selected the CST code 90 – Outras, do the following:

    1. In the CFOP field, select the CFOP code associated with the operation subject to ICMS.

    2. In the Percentual Base de Cálculo field, enter the percentage amount of the calculation basis that NetSuite must take into account to calculate ICMS.

    3. In the Alíquota field, enter the ICMS rate.

    4. In the Modalidade da Base de Cálculo ICMS field, select the the type of calculation basis that NetSuite must use to calculate ICMS.

    5. In the Modalidade da Base de Cálculo ICMS ST field, select the the type of calculation basis that NetSuite must use to calculate the ICMS tax substitution (ICMS ST).

    6. In the Alíquota Interna do Estado de Destino field, enter the ICMS rate as defined in the operation’s destination state.

    7. In the MVA Original field, enter the Margem de Valor Agregado (MVA) amount from the destination state.

    8. (Optional) If the ICMS rates are different in the origin and destination states, in the MVA Ajustada field, enter the adjusted Margem de Valor Agregado (MVA) amount, taking into account the rate’s difference.

    9. In the CEST field, select the Código Especificador da Substituição Tributária (CEST) code associated with the items subject to tax substitution.

    10. (Optional) If ICMS tax relief applies to the transactions associated with this parameter, in the Motivo Desoneração ICMS field, select the reason for the tax relief.

    11. (Optional) If the transactions associated with this parameter should not be subject to the Fundo de Combate à Pobreza (FECOMP) taxation, check the Não Sujeito ao FECOMP box.

        When you check this box, FECOMP parameters do not apply to transactions with the CFOP code selected in this parâmetro ICMS CST record.

14. Click Save.

Related Topics

ICMS Calculation (Brazilian Hub SuiteApp)

Creating ICMS DIFAL Parameters (Brazilian Hub SuiteApp)

Creating ICMS FCP Parameters (Brazilian Hub SuiteApp)

General Notices