Adjusting the Item Cost for a Tax Complimentary Fiscal Document

A tax complimentary fiscal document is considered only if there is an increase in the tax rate.

Tax complementary fiscal document flow ends in Accounts Payable. For a tax complementary fiscal document, no distributions are automatically created in either the receipt accounting or cost accounting. To adjust the item cost because of a tax complementary fiscal document, you must manually create receipt and cost adjustments in receipt accounting and cost accounting.

Note: All taxes on tax complementary fiscal document are treated as exclusive taxes. This implies that even when the inclusive check boxes are selected on the fiscal document, the accounts payable invoices are created considering all taxes as exclusive.

For example, if BRL 100 is the fiscal document price and the initial special inclusive tax was 10 percent with tax recovery rate as 100 percent, when a tax complementary comes in with the tax (recoverable tax) rate as 15 percent:

• The original special inclusive tax will be BRL 10 the adjusted tax exclusive item price will be BRL 90, which will be the item cost in Costing.

• After tax complementary:

  • The new special inclusive tax will be BRL 15 and the adjusted tax exclusive item price will be BRL 85.

  • In costing, you must manually adjust the item cost from BRL 90 to BRL 85, considering the excess recoverable tax of BRL 5.

  • In accounts payable, based on the rate difference, the tax complementary fiscal document creates a Tax Only Invoice for 5 percent.