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SPED fiscal ICMS-IPI layout 014

This article explains how to set up and generate the SPED fiscal statement layout 014. This layout is applicable as of January 2020 under the practical guide, EFD-ICMS/IPI – version 3.0.3.

To view the new layout, go to Fiscal books > Setup > Tax statements parameters > Sped fiscal > Sped fiscal parameters > Layout version.

Record 0002: Classification of fiscal establishment

Record 0002 is generated when the IND_ATIV field of record 0000 is set to 0 (zero), and the classification of the fiscal establishment is configured and assigned. To configure the classification and assign it to the fiscal establishment, go to Fiscal books > Setup > Tax statements parameters > Sped fiscal > Sped fiscal parameters > Classification.

If more than one type of classification applies to the fiscal establishment, select the most relevant classification.

Record C500: Incoming fiscal documents

Record C500 is generated for incoming fiscal document models 6, 66, 29, and 28. The following new fields are included as part of the new layout.

Number Field Description
28 CHV_DOCe If the fiscal document model is 66, the access key of the fiscal document. Otherwise, this field is blank.
29 FIN_DOCe If the fiscal document model is 66, the fixed value 1. Otherwise, this field is blank.
30 CHV_DOCe_REF If the fiscal document model is 66, the access key of the referenced fiscal document, if a referenced fiscal document exists. Otherwise, this field is blank.
31 IND_DEST The fixed value 1, because the fiscal establishment is the ICMS taxpayer.
32 COD_MUN_DEST The IBGE code of the fiscal establishment.
33 COD_CTA The expense or asset main account posted for the fiscal document

Complement and compensation of ICMS-ST tax

The tax authority has introduced records C180, C185, 1010, and 1250 to record details of the operations that are subject to ICMS-ST tax when the company applies the complement and compensation of ICMS-ST tax. Each state will address the generation of these records.

Prerequisites

Before you enable the generation of records C180, C185, 1010, and 1250, you must enable the calculation of presumed tax. Go to Organization administration > Setup > Brazilian parameters > Fiscal document, and turn on the following parameters:

  • ICMS-ST presumed tax
  • ICMS-ST presumed tax in fiscal books

Next, follow these steps to set up the rule that will enable the generation of the records. The rule must be set up for each state.

  1. Go to Fiscal books > Setup > Fiscal books parameters per state.
  2. Select the related state. For example, for São Paulo state, select SP.
  3. Set the Enable record C180 and C185 option to Yes to generate the related records. In addition to this, instances of record H030 with the MOT_INV field is set to 06, H005, 1010, 1250, and 1255 will also be generated.
  4. In the SPED presumed tax calculation algorithm field, select the method of calculation. The amounts that are calculated in the presumed tax process will be reported in record C185.

Fiscal books parameters per state page.

Table 5.7 – Reason code table for complement and restitution

Table 5.7 represents the classification for the complement and restitution (compensation) of ICMS-ST amounts. This table is implemented by each state. To configure it, go to Fiscal books > Setup > Reason code for complement and restitution.

Code of reason for restitution or complement page.

After you've finished configuring the reason code table (table 5.7), you must go to Fiscal books > Setup > Table 5.7 determination and set up the determination for it by using the following criteria:

  • Item code
  • CFOP code
  • Taxation code

Table 5.7 determination page.

Record C180

Record C180 is a new record. It introduces complementary information for incoming fiscal document models 01, 1B, 04, and 55 for transactions that include the ICMS-ST tax type. This record is generated based on the following criteria:

  • On the Fiscal books parameters per state page, the Enable record C180 and C185 option is set to Yes.
  • Fiscal document tax transactions have taxation code 10, 30, 60, or 70.

The following fields are included.

Number Field Description
1 REG The fixed value C180.
2 COD_RESP_RET A code that indicates the person who is responsible for withholding ICMS-ST: 1-Direct sender, 2-Indirect sender, or 3-Own declarant. This classification is available on the fiscal document line.
3 QUANT_CONV The quantity of the incoming fiscal document.
4 UNID The unit of measure of the QUANT_CONV field.
5 VL_UNIT_CONV The line amount per unit, based on the unit of measure that is used for the QUANT_CONV field of the incoming fiscal document.
6 VL_UNIT_ICMS_OP_CONV The ICMS amount per unit of the own operation that the fiscal establishment is entitled to recover (credit), based on the unit of measure that is used for the QUANT_CONV field. The ICMS tax transaction must be defined by using the internal tax rate.
7 VL_UNIT_BC_ICMS_ST_CONV The base amount of the ICMS-ST per unit, based on the unit of measure that is used for the QUANT_CONV field.
8 VL_UNIT_ICMS_ST_CONV The ICMS-ST or ICMS-ST presumed tax, including FCP, based on the unit of measure that is used for the QUANT_CONV field.
9 VL_UNIT_FCP_ST_CONV The ICMS-ST or ICMS-ST presumed FCP amount per unit.
10 COD_DA The type of collection document: 0-State document of collection or 1-GNRE. This classification is available on the fiscal document line.
11 NUM_DA The number of the state collection document. This classification is available on the fiscal document line.

Record C185

Record C185 is a new record. It introduces complementary information for outgoing fiscal document models 01, 1B, 04, and 55 for transactions that include ICMS-ST tax type. This record is generated based on the following criteria:

  • On the Fiscal books parameters per state page, the Enable record C180 and C185 option is set to Yes.
  • Fiscal document tax transactions have taxation code 10, 30, 60, or 70.

The following fields are included.

Number Field Description
1 REG The fixed value C185.
2 NUM_ITEM The sequence number of the fiscal document item line.
3 COD_ITEM The item code of the fiscal document line.
4 CST_ICMS The ICMS taxation code.
5 CFOP The CFOP code.
6 COD_MOT_REST_COMPL The reason code for restitution or complement, per table 5.7.
7 QUANT_CONV The item quantity.
8 UNID The unit of measure.
9 VL_UNIT_CONV The amount of goods per unit.
10 VL_UNIT_ICMS_NA_OPERACAO_CONV The ICMS amount per unit.
11 VL_UNIT_ICMS_OP_CONV The ICMS-ST presumed amount per unit from the incoming fiscal document.
12 VL_UNIT_ICMS_OP_ESTOQUE_CONV The average ICMS tax amount per unit in inventory, based on the unit of measure that is used for the QUANT_CONV field.
13 VL_UNIT_ICMS_ST_ESTOQUE_CONV The average ICMS-ST tax amount, including FCP ST, of the goods in stock, based on the unit of measure that is used for the QUANT_CONV field.
14 VL_UNIT_FCP_ICMS_ST_ESTOQUE_CONV The average of the ICMS-ST FCP per unit of the goods in stock, based on the unit of measure that is used for the QUANT_CONV field.
15 VL_UNIT_ICMS_ST_CONV_REST The ICMS-ST amount, including FCP ST, that will be refunded or reimbursed.
16 VL_UNIT_FCP_ST_CONV_REST The ICMS-ST FCP amount that makes up the VL_UNIT_ICMS_ST_CONV_REST field, based on the unit of measure that is used for the QUANT_CONV field.
17 VL_UNIT_ICMS_ST_CONV_COMPL The ICMS amount complement, including FCP ST, based on the unit of measure that is used for the QUANT_CONV field.
18 VL_UNIT_FCP_ST_CONV_COMPL The ICMS-ST FCP amount that makes up the VL_UNIT_ICMS_ST_CONV_COMPL field, based on the unit of measure that is used for the QUANT_CONV field.

Note

The amounts from fields 10 through 18 are recovered from the ICMS-ST presumed tax calculation in the ICMS-ST tax assessment.

Record 1010

The following new field is included as part of the new layout.

Number Field Description
14 IND_REST_RESSARC_COMPL_ICMS The fixed value S if the generated records, C180 and C185, are enabled on the Fiscal books parameters per state page. Otherwise this field is set to N.

Record 1250

Record 1250 is generated to consolidate information about the balance of the complement or restitution of the ICMS and the ICMS-ST. The following fields are included.

Number Field Description
1 REG The fixed text 1250.
2 VL_CREDITO_ICMS_OP The sum of instances of record 1255 in the VL_CREDITO_ICMS_OP_MOT field.
3 VL_ICMS_ST_REST The sum of instances of record 1255 in the VL_ICMS_ST_REST_MOT field.
4 VL_FCP_ST_REST The sum of instances of record 1255 in the VL_ICMS_FCP_REST_MOT field.
5 VL_ICMS_ST_COMPL The sum of instances of record 1255 in the VL_ICMS_ST_COMPL_MOT field.
6 VL_FCP_ST_COMPL The sum of instances of record 1255 in the VL_FCP_ST_COMPL_MOT field.

Record 1255

Record 1255 is generated to consolidate information about the balance of the complement or restitution of ICMS by reason code (table 5.7). The following fields are included.

Number Field Description
1 REG The fixed text 1255.
2 COD_MOT_REST_COMPL The reason code for the complement or restitution, per table 5.7.
3 VL_CREDITO_ICMS_OP_MOT The sum of record C185 in the VL_UNIT_ICMS_OP_CONV field × the quantity in the QUANT_CONV field.
4 VL_ICMS_ST_REST_MOT The sum of record C185 in the VL_UNIT_ICMS_ST_CONV_REST field × the quantity in the QUANT_CONV field.
5 VL_FCP_ST_REST_MOT The sum of record C185 in the VL_UNIT_FCP_ST_CONV_REST field × the quantity in the QUANT_CONV field.
6 VL_ICMS_ST_COMPL_MOT The sum of record C185 in the VL_UNIT_ICMS_ST_CONV_COMPL field × the quantity in the QUANT_CONV field.
7 VL_FCP_ST_COMPL_MOT The sum of record C185 in the VL_UNIT_FCP_ST_CONV_COMPL field × the quantity in the QUANT_CONV field.

Record H030

Record H030 is generated together with records H005 and H010 if control of the complement or restitution of ICMS-ST tax was enabled by setting the Enable record C180 and C185 option to Yes on the Fiscal books parameters per state page.

When record H005 is generated, the MOT_INV field is set 6. Record H010 is generated in the same way if the MOT_INV field isn't set to 6.

Number Field Description
1 REG The fixed text H030.
2 VL_ICMS_OP The average amount per unit of the ICMS operations.
3 VL_BC_ICMS_ST The average amount per unit of the ICMS-ST base.
4 VL_ICMS_ST The average amount per unit of the ICMS-ST tax, including the FCP.
5 VL_FCP The average amount PER UNIT of the FCP of the ICMS-ST tax.

Record G130

Record G130 is generated to identify the fiscal document of CIAP operations. The following new field is included as part of the new layout.

Number Field Description
9 NUM_DA The number of the state collection document. This classification is available on the fiscal document line.

Record G140

Record G140 is generated to identify the fiscal document of CIAP operations. The following new fields are included as part of the new layout.

Number Field Description
4 QTDE The quantity that was applied to the item. This quantity is expressed in the same unit as the incoming fiscal document.
5 UNID The unit of measure of the incoming fiscal document.
6 VL_ICMS_OP_APLICADO The ICMS amount of the incoming fiscal document. This amount comes from the ICMS column of the CIAP assessment.
7 VL_ICMS_ST_APLICADO The ICMS-ST amount of the incoming fiscal document. This amount comes from the ICMS-ST column of the CIAP assessment.
8 VL_ICMS_FRT_APLICADO The ICMS amount of the incoming fiscal document. This amount comes from the ICMS on the freight column of the CIAP assessment.
9 VL_ICMS_DIF_APLICADO The ICMS-DIF amount of the incoming fiscal document. This amount comes from the ICMS-DIF column of the CIAP assessment.