CBT – Condition-Ba sed Tax Calcula tion
for Brazil
16.09.2014
© 2012 by SAP AG. All rights reserved.
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Table of Contents
1
Version History .................................................................................... 6
2
General information ............................................................................. 8
2.1
2.2
2.3
Scope of this document ................................................................................... 8
Out of scope .................................................................................................... 8
How to use this document ............................................................................... 9
3
Introduction on condition-based tax calculation ............................ 10
3.1
3.2
Classic tax calculation ................................................................................... 10
Condition-based tax calculation ..................................................................... 10
4
How to set up the condition-based tax calculation ......................... 11
4.1
4.1.1
4.1.2
4.1.3
4.1.4
4.2
4.2.1
4.2.2
4.2.3
4.2.4
4.2.5
4.2.6
4.2.7
4.2.8
4.2.9
4.2.10
4.2.11
4.2.12
4.2.13
4.2.14
4.2.15
4.2.16
4.2.17
4.2.18
4.3
4.3.1
4.3.2
4.3.3
4.3.4
4.3.5
4.3.6
4.3.7
4.3.8
First steps ..................................................................................................... 11
Prerequisites and release notes .................................................................... 11
BC Sets for CBT............................................................................................ 11
Maintain Settings for external tax calculation ................................................. 12
Tax Jurisdiction Codes .................................................................................. 14
CBT customizing settings for ICMS, IPI, PIS and COFINS ............................ 15
Activate condition generation ........................................................................ 15
Specify Calculation Procedures for Condition-Based Tax Calculation ........... 15
Assign country to calculation procedure ........................................................ 15
Access sequences ........................................................................................ 16
Condition types ............................................................................................. 16
Account keys ................................................................................................. 18
Define internal codes for tax conditions ......................................................... 19
Assign condition types to internal codes for tax conditions ............................ 19
Assign internal code to tax group................................................................... 20
Tax groups for dynamic exceptions ............................................................... 20
Assign condition tables to tax rate tables ....................................................... 22
Tax calculation logic ...................................................................................... 23
Tax Types ..................................................................................................... 26
Price conditions ............................................................................................. 27
Customizing Settings MM/FI.......................................................................... 28
Customizing Settings SD............................................................................... 29
Tax Rates...................................................................................................... 32
Other (manual) Customizing settings for ICMS, IPI, PIS/COFINS.................. 33
CBT Customizing settings for ISS.................................................................. 34
Create condition table A601 .......................................................................... 34
Extend pricing field catalog............................................................................ 36
Access sequences for ISS............................................................................. 36
Create condition types for ISS ....................................................................... 38
Define account keys for MM/FI and SD.......................................................... 38
Update calculation procedures for MM/FI and SD.......................................... 39
Create new internal condition codes.............................................................. 39
Create mapping of internal codes to condition types ..................................... 39
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4.3.9
4.3.10
4.3.11
4.3.12
4.3.13
4.3.14
4.3.15
4.3.16
4.3.17
4.3.18
4.3.19
4.3.20
4.4
4.4.1
4.4.2
4.4.3
4.4.4
4.4.5
4.4.6
4.4.7
4.4.8
4.4.9
4.4.10
4.4.11
4.4.12
4.4.13
4.4.14
4.4.15
4.4.16
4.4.17
4.4.18
4.4.19
4.4.20
4.4.21
4.4.22
4.4.23
4.4.24
4.4.25
4.4.26
4.4.27
4.4.28
Assign internal code to tax group................................................................... 39
Tax groups for dynamic exceptions ............................................................... 39
Assign condition tables to tax rate tables ....................................................... 39
ISS Tax Types............................................................................................... 39
Price conditions for ISS ................................................................................. 40
Assign G/L accounts for ISS posting ............................................................. 40
ISS tax rates.................................................................................................. 40
Map MM tax values to nota fiscal fields ......................................................... 40
Map MM tax laws to nota fiscal fields ............................................................ 41
Map SD tax values to nota fiscal fields .......................................................... 41
Other ISS (manual) Customizing Settings ..................................................... 41
Tax codes for MM and SD ............................................................................. 42
CBT Customizing settings for WHT taxes with accumulation ......................... 43
Access sequences for withholding taxes ....................................................... 43
Condition types for withholding taxes ............................................................ 43
Define account keys for MM/FI and SD.......................................................... 44
Assign G/L accounts for withholding tax posting ............................................ 44
Create condition value formulas for withholding taxes ................................... 44
Update calculation procedures for MM/FI and SD.......................................... 44
Define internal condition codes for withholding taxes..................................... 45
Mapping of internal codes to condition types ................................................. 45
Assign internal code to tax group................................................................... 45
Assign condition tables to tax rate tables ....................................................... 45
Tax Types for withholding taxes .................................................................... 45
Check withholding tax countries .................................................................... 45
Define withholding tax type for invoice posting .............................................. 46
Define withholding tax type for payment posting ............................................ 46
Define account key for modified tax amount .................................................. 48
Assign condition type to withholding tax type................................................. 49
Maintain Tax Relevant Classification ............................................................. 50
Maintain Withholding Tax SD Conditions ....................................................... 50
Define withholding tax codes......................................................................... 51
Define minimum base amount for withholding tax types ................................ 51
Define official collection codes ...................................................................... 52
Maintain Wht tax rates and assign official collection codes ............................ 52
Assign withholding tax types to company code .............................................. 52
Activate extended withholding tax ................................................................. 52
Define accounts for withholding tax to be paid over ....................................... 53
Update vendor and customer master data ..................................................... 53
Map MM tax values to nota fiscal fields ......................................................... 53
Map SD tax values to nota fiscal fields .......................................................... 53
5
Appendix ............................................................................................ 54
5.1
5.1.1
SAP Standard Tables .................................................................................... 54
Access sequences for application TX (MM/FI) ................................................... 54
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5.1.2
5.1.3
5.1.4
5.1.5
5.1.6
5.2
5.2.1
5.2.2
5.2.3
5.2.4
5.2.5
5.2.6
5.3
5.3.1
5.3.2
Access sequences for application V (SD) ...................................................... 54
Condition types for application TX (MM/FI) ........................................................ 55
Condition types for application V (SD) ........................................................... 62
Tax calculation procedure TAXBRA .............................................................. 67
Pricing procedure RVABRA........................................................................... 75
Tax codes configuration ................................................................................ 81
To activate COFINS non-deductible .............................................................. 81
To activate PIS non-deductible ...................................................................... 82
To activate COFINS deductible ..................................................................... 82
To activate PIS deductible ............................................................................. 82
To activate withholding taxes ........................................................................ 83
To activate ISS.............................................................................................. 83
Migration from classical to condition based tax calculation ............................ 83
Tools to check and migrate tax customizing to condition records................... 84
Mass migration program ................................................................................ 84
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1 Version History
Document Version Valid From
Comment
V1
New documentation for the condition-based tax calculation
Brazil, which replaces the documents:
01.12.2012
for

Docu_CBT_302.zip attached to the note 664855 (Brazil:
New Condition-Based Tax Calculation);

Customizing_ISS_PIS_COFINS_for_CBT_v2_1.doc
attached to the note 747607 (Basic Customizing for MP135
and ISS legal change Brazil);

Customizing_WHT_Accumulation_for_CBT.pdf
attached to the note 916003 (Brazil: Withholding tax accumulation for CBT).
V1.1
20.12.2012
Changes to the section 4.1.1: one SAP note has been deleted from
the preconditions, because it is obsolete.
V1.2
08.01.2013
Changes to the section 5.1.5: some steps of the tax calculation
procedure TAXBRA related to CTe have been updated. The BC
sets ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM has
been updated as well.
V1.3
09.04.2013
Correction of RVABRA table (p.78), by steps 914 and 915 the formulas were supposed to be in the Alt.CTy column and not in AltCBV.
V1.4
11.08.2014
Update of pricing procedure RVABRA and corresponding update of
BC set ZCSC_BR_CBT_RVABRA_CALC_PROCD_SD: subtotal 1
added to condition type ICMI in step 300 and deleted from other
steps (see details in chapter 5.1.6).
Update of BC set ZCSC_BR_CBT_CONDITION_TYPES_SD:
update of some condition types for withholding taxes and ISS withheld.
Update of BC set ZCSC_BR_CBT_CONDITION_TYPES_MM:
condition type BFI2 updated.
Update of BC set ZCSC_BR_CBT_MAP_SD_VLS_TO_NF_FDS:
update due to the changes in the SD condition types.
Update of BC set ZCSC_BR_CBT_MAP_MM_VLS_TO_NF_FDS:
update of tax type IC1C.
Small changes in the BC set ZCSC_BR_CBT_TAX_TYPES: update of PT descriptions.
V1.5
15.08.2014
Update of BC set ZCSC_BR_CBT_CONDITION_TYPES_MM and
document section 5.1.3 (condition types CCOP, CCOX, CIC0,
BX2B, BX7B and BX8B added).
Update of BC set ZCSC_BR_CBT_CONDITION_TYPES_SD and
document section 5.1.4 (condition types ICOL, BPIL, BX2B, BX7B
and BX8B added).
Update of BC set ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM
and document section 5.1.5.
Update of BC set ZCSC_BR_CBT_RVABRA_CALC_PROCD_SD
and document section 5.1.6.
Update of BC set ZCSC_BR_CBT_INTERNAL_COND_CODES
(internal codes TAXREGION_IN, ICMSDISCOUNT_IN,
NF_PIS_PAUTA_BASE, NF_COFINS_PAUTA_BASE,
NF_IPI_PAUTA_BASE added).
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V1.6
Update of BC set CSC_BR_CBT_INT_CODS_TO_CND_TYPS.
Update of BC sets:
ZCSC_BR_CBT_MAP_MM_VLS_TO_NF_FDS
ZCSC_BR_CBT_MAP_SD_VLS_TO_NF_FDS
V1.7
13.01.2016
Update of BC set ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM
(inclusion of Step 631 – condition ICZG and document section
5.1.5).
V1.8
28.04.2016
Enablement of configurations for S4HANA landscape. Changes in
section 2.
V1.9
28.12.2016
Calculation Procedure TAXBRA – Accounting Key for Condition
ICZG (Step 631) changed from ICX to NVV
BCSet ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM updated.
Calculation Procedure TAXBRA – Accounting Key for Conditiion
ICZF (Step 630) chaged from ICZ to NVV
BCSet ZCXC_BR_CBT_TAXBRA_CALC_PROCD_MM updated..
Split of ISS offset for MM. Changes in sections 5.1.3 and 5.1.5.
Changes in MM condition types, TAXBRA procedure, internal
codes and internal code mapping.
Update of BC sets:
ZCSC_BR_CBT_CONDITION_TYPES_MM
ZCSC_BR_CBT_INT_CODS_TO_CND_TYPS
ZCSC_BR_CBT_INTERNAL_COND_CODES
ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM
ZCSC_BR_CBT_TAX_TYPES
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2 General information
This document is aimed at consultants and customer’s key users to help them implementing the condition-based tax calculation (CBT) for the most important types of taxes required in Brazil.
Additionally to the description of the customizing activities, the present document provides you with the
information about BC sets which are provided by SAP and which can be used to fill the customizing
tables more quickly. In this way, you can check the standard customizing entries and also easily implement them in your system.
The present documentation and the BC sets described in this document are attached to the note
1706309. The delivered BC sets are valid for release ECC 6.00 and higher. No BC sets for releases
ECC 5.00 and lower releases are delivered.
The present documentation also replaces the document attached to the note 664855 and also the BC
sets delivered together with the present documentation shall be used instead of the ones provided in
the note 664855.
For general information about the SAP strategy on condition-based tax calculation for Brazil and SAP
recommendations, refer to the note 1538088.
The described configurations in this document are also valid for S4HANA landscape. New BC
sets for S4CORE software component are added in note 1706309.
2.1
Scope of this document
This document describes the settings required by the condition-based tax calculation for Brazil.
This comprises the CBT customizing settings for handling:
 IPI and ICMS taxes
 PIS and COFINS contributions
 ISS – service taxes
 Withholding taxes in general and
 Withholding taxes with tax base amount accumulation.
The present document provides complete information about the CBT set up and replaces some documents about Brazilian tax calculation, which are listed in the section 1.
The present document focuses on new installations, which means on customers who start implementing Brazilian tax settings from scratch. The document is also not aimed to customers using the classical tax calculation for Brazil and who would like to migrate to the condition-base tax calculation. About
this topic see also section 5.2 and following.
Some new developments, like the freight invoice (Conhecimento de Transporte Eletrônico) and the legal
change for PIS and COFINS rates with 4 decimal places, are only partially covered in the present
documentation. Details about this can be found in the next section.
2.2
Out of scope
All customizing activities and BC sets refer to Brazil, which means that they cannot be used for other
countries even if in those countries the condition-based tax calculation is used.
This document does not describe generic customizing settings for Brazil which are not related to condition-based taxes. For example, this document does not handle the setup of Brazil specific movement
types, billing types and so on.
This document does not describe the Tax Manager’s Workplace in details, but it considers only the parts
of the Tax Manager’s Workplace which apply to CBT settings. For example, the customizing of tax
regions, NCM codes and other entities – which can be customized in the Tax Manager’s Work- place –
are not handled in this document.
The development for CT-e (Conhecimento de Transporte Eletrônico) is included in this documentation
only partially. For simplification reasons, the CT-e content, like condition types and the corresponding
entries in the tax calculation procedures for MM and SD, are included in the BC sets mentioned in the
present documentation. In such cases the CT-e entries are mentioned explicitly so that you are aware
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of them. Other settings and coding, which might be required for the CT-e functionality (like for example
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condition types for application M) are not part of the present document. Check the note 1677119 and
other related notes for details about the CT-e legal change and the CT-e solution from SAP.
The legal change for PIS and COFINS rates with 4 decimal places is treated similarly as the CT-e legal
change. Such content, like condition types and the corresponding entries in the tax calculation
procedures for MM and SD, are included in the BC sets mentioned in the present documentation. In
such cases, the entries related to PIS and COFINS rates with 4 decimal places are mentioned explicitly. Other settings and coding are not part of the present document. Check the note 1675010 for details
about the legal change and the solution delivered by SAP.
2.3
How to use this document
This document is aimed to be a configuration guide for the condition-based taxes required in Brazil.
It should guide you through the required customizing activities and can be seen as a comprehensive
check list for CBT settings.
Of course the business processes of your company determine which settings you need to implement.
To facilitate the implementation, the present documentation contains different sections for different types
of taxes, so that you can implement only the settings which are required in your company. For example
if your company does not buy or sell services, you can skip the part regarding ISS taxes.
The chapter 4 containing the CBT customizing is therefore divided into different sections:

Section 4.1: settings which are common to the different SD and MM areas and to several taxes; you always need to perform these customizing activities.

Section 4.2: settings required for ICMS/IPI/PIS/COFINS.

Section 4.3: ISS customizing.

Section 4.3.20: customizing settings for withholding taxes.
The required customizing settings are listed in the sequence they should be performed.
Additionally, having different sections for different tax types allows you to split the work among different persons, for example the MM expert and the SD expert.
Use this document together with the BC sets delivered in the note 1706309, since some of the customizing activities refer to BC sets and the latter can be used to enter or complete the customizing
settings in a faster way.
The chapter 5 provides additional material and references.


Section 5.1 shows the access sequences, the conditions types and the tax calculation procedures for both applications SD and MM as they are contained in the SAP standard delivery. It
also gives a more detailed explanation about the tax calculation procedure TAXBRA and the
pricing procedure RVABRA.
Section 5.3 highlights what you need to do if you switch on the condition-based tax calculation
while you are already working with Brazilian taxes using the classic tax calculation.
There is a variety of customizing settings, which are necessary so that Brazilian taxes can be calculated and displayed correctly in the Nota Fiscal. Most of these settings can be done in the Tax Manager’s
Workplace (transaction J1BTAX). Such preliminary settings are not described in detail in this document, since they are not strictly required for the condition-based tax calculation. However, they are
mentioned as additional steps since you need to perform these activities before creating posting documents in your Brazilian company.
Selecting the Tax Manager’s Workplace via IMG menu, you will have access to the IMG documentation of the Tax Manager’s Workplace which explains all customizing activities to be performed there in
detail. You do this in the IMG: IMG € Financial Accounting (New) € Financial Accounting Global Settings (New) € Tax on Sales/Purchases € Calculation € Settings for Tax Calculation in Brazil € Access Tax Manager's Workplace. Instead of entering the Customizing activity, click on the documentation icon in order to access the Tax Manager’s Workplace documentation. In the newest support packages the Tax Manager’s Workplace documentation can be accessed also from the Tax Manager’s
Workplace itself (transaction J1BTAX). This change is delivered by support package; the valid support
package for each release can be seen in the note 1706309.
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3 Introduction on condition-based tax calculation
In Brazil, there are several taxes on sales and purchases of which the most common are:

Industrial product tax (IPI - Imposto sobre Produtos Industrializados); this is a federal tax.

State value-added tax (ICMS - Imposto sobre Operações relativas à Circulação de Mercadorias e Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comuni- cação).

Special forms of ICMS:
o
ICMS complement;
o
ICMS on freight (CT-e, which means Conhecimento de Transporte Eletrônico);
o
ICMS tax substitution (SubTrib) and SubTrib on freight CT-e.

Municipal tax on services (ISS - Imposto sobre serviços).

Social contributions due to special programs on federal level:

o
PIS - social integration program (Programa de Integração Social);
o
COFINS – social security financing contribution (Contribuição para o Financiamento
da Seguridade Social).
Withholding taxes, like for example:
o
ISSF – withholding service tax (Imposto Sobre Servicos na Fonte);
o
IRRF – withholding income tax (Imposto de Renda Retida na Fonte);
o
CSLL – withholding social security tax (Contribuição Social sobre o Lucro Líquido).
When a company buys or sells products/services, the SAP ERP system must calculate more than one
tax base amount and tax amount.
3.1
Classic tax calculation
Due to the complexity of tax calculation in Brazil, the standard tax functionality based on tax rates
customized in the transaction FTXP was never used.
Instead, the classic way of calculating Brazilian taxes made use of the external tax interface. The tax
calculation was executed by a dedicated function module rather than by direct processing of the tax
calculation procedure assigned to the country.
The tax code served to indicate which taxes are due, activating specific lines in the calculation procedure by setting the respective rate to 100%. Lines (taxes) which shall not be taken into account for the
respective tax code must be deactivated (not only set to be 0%).
3.2
Condition-based tax calculation
The new approach of the Brazilian tax calculation makes use of the standard condition technique to
calculate taxes. The rates are stored as condition records and determined during the pricing proce- dure.
The whole calculation logic is contained in the calculation procedure itself.
The tax rates, tax laws, and special indicators considering the appearance of the tax line item in the
Nota Fiscal are maintained in Brazilian-specific views J_1BTX* (for example J_1BTXIP1 contains the
IPI rates). The data is additionally present as condition records in the database. These records are
directly read by the pricing logic.
The generation of the condition records takes place during the view maintenance of the J_1BTX* tables. Condition records are automatically written, updated, or deleted when data is maintained in the
views and saved to the database.
The whole Nota Fiscal logic is a matter of customizing and no longer to a great extent hard-coded.
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4 How to set up the condition-based tax calculation
4.1
4.1.1
First steps
Prerequisites and release notes
The present documentation is aimed to replace the attachments to the notes 664855, 747607 and
916003. Therefore, you do not implement the customizing activities as described in the attachments of
those 3 notes, but use the present document instead.
However, the notes 664855 and 916003 do contain coding changes which are precondition for the CBT
customizing and therefore, you must check that all coding and DDIC changes are already imple- mented
in your system before starting with the customizing activities.
Note 664855 - Brazil: New Condition-Based Tax Calculation
If you are using the release 4.7, the required coding changes are contained in the support package
SAPKH47017. If your system is on a lower support package of the release 4.7, you need to implement
the coding changes manually. To do this, you need to follow the steps described under point 1“Coding
Changes Release 4.7” of the note 664855.
If you are using release 4.7 with SP equal to or higher than SAPKH47017, or if you are using an even
higher release, all required coding changes are already available in your system.
Note 916003 - Brazil: Withholding tax accumulation for CBT
Finally, you need to implement the correction instructions of the note 916003. The DDIC and code
changes can be applied by installing the required support package which is:
Release
SP
470
SAPKH47026
500
SAPKH50022
600
SAPKH60017
602
SAPKH60207
603
SAPKH60306
604
SAPKH60405
Then you need to perform some manual activities which are described in the note text. These refer to
two new condition value formulas, which are needed for calculating withholding taxes with and without
accumulation. Such manual activities are described in the present document. Finally, you need some
customizing activities: These are described in the present document. Therefore, ignore the attachment
to the note 916003.
4.1.2
BC Sets for CBT
In order to facilitate the implementation of standard customizing for condition-based tax calculation, SAP
delivers some BC sets.
These BC sets contain table entries descriptions in English (EN) and in Portuguese (PT).
Using the transaction SCPR3, you have access to the content of the BC sets and compare the BC set
entries with the customizing entries available in your system.
Since the BC sets contains entries in EN and PT, you must restrict the comparison and the activation of
the BC sets to these two languages. In case you want to perform a comparison of the Customizing
activities, it is recommended to only check texts in these two languages. In case you activate a BC set,
this setting will prevent that entries in other languages are overwritten by empty text fields.
To do this, go to the menu “Utilities” and select “User Settings”. Then choose “General Settings” and
activate the check box “Use User Languages”. After that, choose EN and PT and confirm (Enter). This
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selection can be done in both – the transactions SCPR3 (NC Sets Display) and SCPR20 (BC Sets
Activation).
Decide whether the respective BC set should be activated in your system or whether you want to fill the
entries manually in the customizing tables.
NOTE: It is highly recommended that you check any BC set before activating it since it could overwrite
already existing settings in your system.
The table below lists the BC sets for the CBT configuration, which you find attached to the note 1706309.
For each BC set, the corresponding customizing activity, as well as a link to the correspond- ing section
of the present document, is indicated.
Note that the BC sets delivered through the note 1706309 start with Z*. This is necessary, so that you
do not encounter any issue when uploading the BC sets to your SAP ERP system. The same BC sets
with SAP names starting with CSC* will be delivered in the support package 6 for the release 606.
The standard delivery customizing, which is provided by SAP for the client 000, is only updated in the
latest release. Therefore, if you are using an older release, the standard customizing in your client 000
may not contain the last updates.
Customizing Activity
Doc. Section
BC Set Name
Condition Types - MM/FI
4.2.5.1
ZCSC_BR_CBT_CONDITION_TYPES_MM
Condition Types SD
4.2.5.2
ZCSC_BR_CBT_CONDITION_TYPES_SD
Account Keys for MM/FI
4.2.6.1
ZCSC_BR_CBT_ACCOUNT_KEYS_FI
Account Keys for SD
4.2.6.24.2.6.2
ZCSC_BR_CBT_ACCOUNT_KEYS_SD
Define Internal Codes for Tax Conditions
4.2.7
ZCSC_BR_CBT_INTERNAL_COND_CODES
Assign Condition Types to internal Codes for
Tax Conditions
4.2.8
ZCSC_BR_CBT_INT_CODS_TO_CND_TYPS
Assign Condition Tables to Tax Rate Tables
4.2.11
ZCSC_BR_CBT_CND_TBS_TAX_RT_TBS
Calculation Procedure TAXBRA (MM)
4.2.12.1
ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM
Pricing Procedure RVABRA (SD)
4.2.12.2
ZCSC_BR_CBT_RVABRA_CALC_PROCD_SD
Tax types
4.2.13
ZCSC_BR_CBT_TAX_TYPES
NF-relevant SD-Conditions for RVABRA
4.2.14.3
ZCSC_BR_CBT_NF_SD_CND_FOR_RVABRA
Map MM Values to Nota Fiscal Fields
4.2.15.1
ZCSC_BR_CBT_MAP_MM_VLS_TO_NF_FDS
Map MM Laws to Nota Fiscal Fields
4.2.15.2
ZCSC_BR_CBT_MAP_MM_LWS_TO_NF_FDS
Map SD Values to Nota Fiscal Fields
4.2.16.2
ZCSC_BR_CBT_MAP_SD_VLS_TO_NF_FDS
Table 1: BC sets for condition-based tax calculation
4.1.3
Maintain Settings for external tax calculation
The settings described below for external tax calculation as well as the settings for the tax jurisdiction
codes are required for different purposes:


For the ICMS tax determination, the system must be able to determine the state of origin and
state of destination for the goods. This information is derived from the tax jurisdiction code and
must also be printed in the Nota Fiscal;
For the ISS tax determination, the system must determine the municipality of the service provider and of the service recipient.
4.1.3.1 Structure for Tax Jurisdiction Code (View V_TTXD)
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Specify Structure for Tax Jurisdiction Code
Condition-Based Tax Calculation for Brazil
13
16.09.2014
Transaction Code
SPRO
In this Customizing activity, you determine the structure of the tax jurisdiction code. This code is used
for calculating taxes which are defined below the federal level. In Brazil these are for example ICMS,
which is a state tax, and ISS, which is a city tax. This way, the tax rate is defined per level and the tax
value is calculated individually per level.
Create a new entry for the calculation procedure TAXBRA with the following settings:
Scheme
TAXBRA
Length 1
3
Length 2
7
Length 3
Leave it empty
Length 4
Leave it empty
Taxes line by line
X
The correct size is 3 and 7 because the SPED FISCAL will capture 10 digits with the following structure:
SP 3550308 - São Paulo
 “SP " = Region / State (Attention: it is SP and space)
 35 = SP State code according to IBGE
 50308 = São Paulo City (Município de São Paulo).
4.1.3.2 Activate External Tax Calculation
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € External Tax Calculation € Activate External Tax
Calculation
Transaction Code
SPRO
For Brazil, you need to create the following entry:
Scheme
TAXBRA
External system
C
All other fields
Leave it empty
4.1.3.3 Define Logical Destination
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial
Accounting Global Settings € Tax on Sales/Purchases € Basic Settings €
External Tax Calculation € Define logical destination
Transaction Code
SPRO
For Brazil, you need to create the following entries for the external system C:
Event
Function module
RFC destination
JUR
J_1BTAXJUR_DETERMINE_NEW
Leave it empty
Condition-Based Tax Calculation for Brazil
14
16.09.2014
TAX
J_1BCALCULATE_TAXES
4.1.4
Leave it empty
Tax Jurisdiction Codes
4.1.4.1 Define Tax Jurisdiction Codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial
Accounting Global Settings € Tax on Sales/Purchases € Basic Settings €
Brazil € Define Tax Jurisdiction Codes
Transaction Code
SPRO
For new ISS calculation, two-level jurisdiction codes are to be maintained.
The proposal is to use 10 digits tax jurisdiction code because the SPED FISCAL will capture 10 digits
with the following structure:
SP 3550308 - São Paulo
 “SP " = Region / State (Attention: it is SP and space)
 35 = SP State code according to IBGE
 50308 = São Paulo City (Município de São Paulo).
Enter all required tax jurisdiction codes in this table according to the rule explained above.
4.1.4.2 Assign Jurisdiction Codes to Ranges of Postal Codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial
Accounting Global Settings € Tax on Sales/Purchases € Basic Settings €
Brazil € Assign Postal Codes to Tax Jurisdiction Codes
Transaction Code
SPRO
Each geographical region can include a number of tax jurisdictions, which, in turn, are defined by its
postal codes. In this Customizing activity, you assign a range of postal codes to each tax jurisdiction
code. For each tax jurisdiction codes, assign the geographical region and the beginning and ending postal
codes.
When you maintain Brazilian address data (in master records or transaction data) and enter the postal code
and geographical region, the system automatically assigns the correct tax jurisdiction code as follows:

It first accesses the data in this activity to determine the tax jurisdiction code.

If it does not find an entry there, it reads the tax region from the Define Brazilian Tax Regions
and Assign to Geographical Regions Customizing activity.
Once the system determines either the tax jurisdiction code or the tax region, it stores it in the Jurisdiction
Code field of the address.
Assign the formerly created tax jurisdiction codes to the ranges on postal codes.
4.1.4.3 Update organizational units with tax jurisdiction code
In order to allow correct tax calculation, all relevant addresses must be updated with the jurisdiction
codes. This is necessary for:




Company Codes
Plants
Business Places (Filial)
General addresses of central address management which are used as delivery addresses.
Condition-Based Tax Calculation for Brazil
15
16.09.2014
4.2
CBT customizing settings for ICMS, IPI, PIS and COFINS
The following sections describe the customizing settings which are required to calculate several types
of taxes using the condition based tax calculation logic. These taxes are:




ICMS
IPI
PIS
COFINS
The settings required for calculating ISS, which is the municipal service tax, will be described in a separate section (4.3).
The document contains also a separate section (4.4) for the withholding tax customizing.
4.2.1
Activate condition generation
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Activate Condition Generation
Transaction Code
SPRO
In order to use the condition-based tax calculation, the generation of condition records in the maintenance of tax rates has to be activated by setting a flag for the respective country.
If the flag is set for Brazil, condition records are being generated in the background during the maintenance of the Brazilian tax tables.
4.2.2
Specify Calculation Procedures for Condition-Based Tax Calculation
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation €
Specify Calc. Procedures for Condition-Based Tax Calculation
Transaction Code
SPRO
The system needs to identify whether the tax calculation in the currently processed calculation procedure is condition-based or not. The standard condition-based tax calculation procedures for Brazil are
TAXBRA for MM and RVABRA for SD.
Go to the respective Customizing activity and create two new entries:

For MM, create an entry for usage A, application TX, calculation procedure TAXBRA and set
the CBT Act. Indicator.

For SD, create an entry for usage A, application V, calculation procedure RVABRA and set the
CBT Act. Indicator.
4.2.3
Assign country to calculation procedure
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Assign Country to Calculation Procedure
Transaction Code
SPRO
Condition-Based Tax Calculation for Brazil
16
16.09.2014
In this Customizing activity, you need to assign the calculation procedure TAXBRA to the country BR.
4.2.4
Access sequences
Access sequences are cross-client data delivered by SAP.
In the condition-based tax calculation, adjust the access sequences whenever a new tax group is created or an existing group is changed. The section 4.2.10.1 describes how to update access sequences.
4.2.4.1 Define access sequences for application TX (MM/FI)
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Check calculation procedure – Access Sequences
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Access Sequences MM
Here you define the access sequences within the application TX. These access sequences can be used
in the tax calculation that is called by the MM applications. The corresponding view cluster is
VVC_T682_TX.
Access sequences are delivered by SAP and you do not need to define them.
All SAP standard access sequences for the application TX can be found in the section 5.1.1 of this
document.
4.2.4.2 Define access sequences for application V (SD)
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Pricing € Pricing Control € Define Access Sequences € Maintain Access Sequences
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Access Sequences SD
At this point, you can define the access sequences within the application V. These access sequences
can be used in the SD pricing procedures. The corresponding view cluster is V_T682.
Access sequences are delivered by SAP and you do not need to define them.
All SAP standard access sequences for the application V can be found in the section 5.1.2 of this document.
4.2.5
Condition types
4.2.5.1 Create condition types for application TX (MM/FI)
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic Settings € Check calculation procedure – Define Condition Types
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Condition Setup € Condition Types MM
Condition-Based Tax Calculation for Brazil
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At this point, you define the condition types within the application TX. These condition types can be used
in the tax calculation that is called by the MM application. The corresponding maintenance view is
VV_T685A_V1.
Condition types for the application TX (MM/FI) can be classified in the following classes:

Tax code conditions: they indicate that a certain tax type is due. These condition types have to
be entered also in the table J_1BAJ in order to classify them as tax type. Some examples of tax
code conditions are ICOF (COFINS deductible), ICON (COFINS normal tax).

Tax rate conditions: they contain tax data. These condition records are maintained automatically during the maintenance of the Brazilian tax rate tables. An internal code must be as- signed
to each tax rate condition. See section 4.2.8. Tax rate conditions are for example BCO1 (COFINS
Rate), BPI1 (PIS rate).

NF mapping conditions: these are only used to mark specific lines of the calculation procedure
to use them in the Nota Fiscal mapping tables. These are for example BX80 (BR PIS Base),
BX82 (BR PIS Amount).

NF mapping conditions with manually created condition records: these conditions are manual,
that is, they have no access sequence and no condition records in the database. There are only
2 such conditions: BXWT (BR WHT Base Amount) and BXWA (BR WHT Acc Base Amt).

For using the withholding tax functionality with base amount accumulation, you need the condition type BW51 (WHT Acc. Flag).

Conditions that refer to other conditions: These are conditions that have a reference condition
containing the data. They are used to reuse a condition value in another line of the calculation
procedure.
The BC Set ZCSC_BR_CBT_CONDITION_TYPES_MM contains all standard condition types for MM/FI
delivered by SAP.
All standard delivered condition types for MM/FI can be found in the section 5.1.3 and following of this
document.
4.2.5.2 Create condition types for application V (SD)
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution € Basic Functions € Pricing € Pricing Control €
Define Condition Types € Maintain Condition Types
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Condition Setup € Condition Types SD
At this point, you define the condition types within the application V. These condition types can be
used in the SD pricing procedures. The corresponding maintenance view is V_T685A.
Condition types for the application V (SD) can be classified in the following classes:

Tax code conditions: they indicate that a certain tax type is due. These condition types have to
be entered also in the table J_1BAJ in order to classify them as tax type. Some examples of tax
code conditions are: ICN3 (COFINS from SD), ICW3 (COFINS Withholding TaxSD).

SD tax code conditions: DCOF (COFINS due), DPIS (PIS due), DWHT (WHT due).

Tax rate conditions: they contain tax data. These condition records are maintained automatically during the maintenance of the Brazilian tax rate tables. An internal code must be as- signed
to each tax rate condition. See section 4.2.8. Tax rate conditions are for example: BCO1 (COFINS
rate), BPI1 (PIS rate).

NF mapping conditions: these are only used to mark specific lines of the calculation procedure
to use them in the Nota Fiscal mapping tables. These are for example: BX80 ( BR PIS Base),
BX82 (BR PIS Amount).
Condition-Based Tax Calculation for Brazil
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
For using the withholding tax functionality with base amount accumulation, you need the condition type BW51 (WHT Acc. Flag).

Conditions that refer to other conditions. These are conditions that have a reference condition
containing the data. They are used to reuse a condition value in another line of the calculation
procedure.
You do not need to define condition types, because they are delivered by SAP. The BC Set
CSC_BR_CBT_CONDITION_TYPES_SD contains all standard condition types for SD delivered by
SAP.
All standard delivered condition types for SD can be found in the section 5.1.4 and following of this
document.
4.2.6
Account keys
4.2.6.1 Define account keys for MM/FI
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Check and Change Settings for Tax Processing
Transaction Code
SPRO
You need several account keys in order to post the different tax types required in Brazil. The account
keys are the ones which are used by the tax calculation procedure TAXBRA in order to post taxes for
the application TX.
In this activity, you make the necessary specifications for posting taxes. By doing this, you specify the following indicators under an account key:

Tax type: output tax, input tax, additional taxes, or "not tax-relevant" can be specified as the
tax type.

No deductibility for tax amounts: For this, tax amounts are marked as not deductible.

Posting indicator: you specify whether the tax amount is posted separately or distributed to
expense or revenue items.

Tax not relevant to cash discount (not discount relevant): not relevant for Brazil.
SAP delivers account keys for the most important tax types, you should neither delete nor change the
standard account keys, but you may add new ones, if required.
The BC set ZCSC_BR_CBT_ACCOUNT_KEYS_FI shows a list containing the standard account keys
for Brazil.
4.2.6.2 Define account keys for SD
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Account Assignment/Costing € Revenue Account Determination € Define And Assign Account Keys
Transaction Code
SPRO
You define your account keys in this menu option and allocate them to the condition types in the pricing procedures.
With the account keys, you group together similar accounts in financial accounting. Using the account
key, the SAP System finds the desired G/L accounts. This way, you can allocate a separate account
Condition-Based Tax Calculation for Brazil
19
16.09.2014
key to each condition type within a pricing procedure to implement detailed revenue account determination.
For example, you can allocate a freight condition to a freight revenue account, or a surcharge for
packaging costs to a corresponding account for packaging revenues.
For Brazil, you can use different account keys to post several kinds of taxes within the pricing procedure RVABRA.
SAP delivers account keys for the most important tax types and their assignment to the pricing procedure RVABRA. You should neither delete nor change the standard account keys, but you may add
new ones, if required.
The BC set ZCSC_BR_CBT_ACCOUNT_KEYS_SD shows a list containing the standard account
keys for SD for Brazil.
4.2.7
Define internal codes for tax conditions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Define Internal Codes for Tax Conditions
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Condition Mapping €Internal Codes
An internal code must exist for each condition type that is to be used in the automatic generation of
condition records during the maintenance of the Brazilian tax tables. Only the internal codes are used
in the program coding.
The customer is usually not expected to maintain this table because SAP delivers the internal codes
required for the standard Brazilian tax calculation.
For the internal codes representing condition types that contain data of a specific tax group (ICMS, IPI,
ISS, or SubTrib), the respective tax group has to be assigned to the codes. This is necessary for the
system to consider the access sequence of the condition type assigned to the internal code in the
automatic extension of access sequences after changing tax groups of dynamic exceptions.
The corresponding maintenance view is J_1BCONDMAPV.
The BC Set ZCSC_BR_CBT_INTERNAL_COND_CODES contains all standard internal condition codes
delivered by SAP.
4.2.8
Assign condition types to internal codes for tax conditions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial
Accounting Global Settings € Tax on Sales/Purchases € Basic Settings €
Brazil € Condition-Based Tax Calculation € Assign Condition Types to Internal Codes for Tax Conditions
Transaction Code
SPRO
Tax Manager’s Work- Condition Setup € Condition Mapping €Assign conditions to Internal Codes
place (TMW)
The condition types that are used in the tax calculation procedure have to be assigned to the above
described internal codes.
For the standard Brazilian tax calculation, SAP delivers all internal codes, condition types, and their
assignments.
The corresponding table is J_1BTXCOND.
Condition-Based Tax Calculation for Brazil
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16.09.2014
The BC Set ZCSC_BR_CBT_INT_CODS_TO_CND_TYPS contains all standard assignments of condition types to internal condition codes delivered by SAP.
4.2.9
Assign internal code to tax group
The assignment of internal codes to tax groups is a necessary activity but it has no corresponding
Customizing activity.
First of all, check that the table J_1BTAXGRPCD contains all required entries as listed in the table
below. You can do that using the transaction SE16N.
If entries are missing, enter them. Go to the transaction SE11 and select the table J_1BTAXGRPCD to
display. From there, follow the menu path Utilities -> Table contents -> Create entries. Alternatively, you
can use the transaction SE16N to edit the table.
The table J_1BTAXGRPCD in your system must contain all entries as shown below:
Tax Group
Internal Code
COFI
TXSDCCOFINS
ICFR
TXSDCICMSFREIGHT
ICFS
TXSDCSUBTRIBFREIGHT
ICMS
TXSDCICMS
ICST
TXSDCSUBTRIB
IPI
TXSDCIPI
ISS
TXSDCISS
ISSP
TXSDCISS
ISSS
TXSDCISS
PIS
TXSDCPIS
WACO
WHT_ACTIVE_COFINS_ACC
WACS
WHT_ACTIVE_CSLL_ACC
WAIR
WHT_ACTIVE_IR_ACC
WAPI
WHT_ACTIVE_PIS_ACC
WAT
WHT_ACTIVE_GEN_ACC
WHCO
WHT_ACTIVE_COFINS
WHCS
WHT_ACTIVE_CSLL
WHIR
WHT_ACTIVE_IR
WHPI
WHT_ACTIVE_PIS
WHT
WHT_ACTIVE_GEN
4.2.10 Tax groups for dynamic exceptions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil € Tax Rates €
Define Tax Groups for Dynamic Exceptions
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Tax Calculation € Maintain Tax Groups
In this Customizing activity, you define tax groups, which you use to define dynamic exceptions for
Brazilian tax calculation. For each tax group, you can specify up to three key fields that are to be used
to determine the tax rates for the tax types you activate it for.
If you use the condition-based tax calculation for Brazil, you must adjust the access sequences that
belong to the conditions that store the tax rates for each tax group that you create or change. You
Condition-Based Tax Calculation for Brazil
21
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need to include a new step in all those access sequences that conditions use to calculate taxes for the
tax types marked as active. SAP provides a program, J_1B_EXT_ACC_SEQ, which does this for you
automatically. You access this from the Tax Manager's Workplace by choosing Condition Setup ->
Migration -> Tax Groups in Access Sequences (refer to the program documentation for details).
Note: The running of the J_1B_EXT_ACC_SEQ program can lead to cross-client changes in data.
You can define groups in the range from 10 to 89. The numbers between 0 and 9 as well as between
90 and 99 are reserved for SAP. These groups should not be deleted. SAP delivers the groups 1, 5 and
97 to 99.
The table below explains the usage of the tax groups delivered by SAP:
Tax Group
Usage
1
MM: ICMS base reduction carrier
SD: ICMS base reduction customer
ISS rates (material-dependent)
5
ICMS, IPI, S.T. material-dependent exceptions
MM: ISS exceptions (dependent on ship-from, ship-to, material)
97
SD: IPI tax laws (based on NCM code)
98
IPI standard taxes (based on NCM code)
SD: IPI tax laws (based on country)
ICMS standard tax rates (based on ship-from and ship-to)
S.T. standard tax rates (based on ship-from, ship-to, S.T. group)
99
Default taxes (based on country)
SD: IPI tax laws (based on tax code)
4.2.10.1 Migration of tax groups in access sequences
You can use the report J_1B_EXT_ACC_SEQ to automatically update access sequences after you have
created or changed tax groups for dynamic exceptions.
You need to be authorized for cross-client Customizing if you want to modify the access sequences. It
is important that you ensure that tax groups are not customized differently in different clients because
with each conversion to access sequences, the previous Customizing settings will be overwritten.
On the program selection screen, you enter the tax groups you want to include in the update. You can
simulate the results of the program by setting the Simulate Only indicator. This is extremely important
because the program makes cross-client changes to your data. If you have no authorization for crossclient customizing, this indicator is set by default and cannot be cleared.
Additionally, you need to specify what type of conversion is to take place:
Update access sequences - if you want to update existing steps in the access sequences.
Insert into the access sequences - if you want to include new steps in the access sequences after
creating a new tax group.
Delete from access sequences - if you want to delete existing steps from the access sequences.
Following the conversion or the simulation, the system displays a log that contains all messages is- sued
during processing.
The system behaves depending on the selected option
A. Update access sequences
If the system finds a step in the access sequence that has the same number of the tax group, it overwrites the step's field assignment with the values customized for the tax group.
If the system does not find a corresponding step in the access sequence, it inserts a new step.
If the system finds a step in the access sequence that corresponds to the selected tax group, but the
Customizing settings indicate that this access sequence should not have this step, then the system
deletes the step from the access sequence.
Condition-Based Tax Calculation for Brazil
22
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B. Insert into access sequences
Select this option if the tax groups you have specified have no corresponding steps and field assignments in the access sequences yet (this would be the case when you have created a new tax group). If
the system does find a step with the number of the tax group in an access sequence, it displays one of
the following in the application logs:
Warning message: the existing field assignment is identical to the field assignment that would be generated by the conversion
Error message: the actual field assignment differs, in which case the system does not change the access
sequence
C. Delete from access sequences
Select this option if the tax groups you have specified are to be deleted from all access sequences used
in the CBT.
4.2.11 Assign condition tables to tax rate tables
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Assign Condition Tables to Tax Tables
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Condition Mapping €Map Tax Rate Tables to
Condition Tables
When you maintain Brazilian tax tables, the system generates or changes condition records automatically. In this Customizing activity, you specify which condition tables are to be used for a specific tax
table. In the case of dynamic exceptions, you additionally specify the condition table per tax group. The
system then knows for which condition table (which must be contained in the access sequence) condition
records are to be generated.
The BC Set ZCSC_BR_CBT_CND_TBS_TAX_RT_TBS contains all standard assignments of condi- tion
tables to tax rate tables delivered by SAP. The BC set contains the black entries listed in the table below.
These are all assignments of tax tables to condition tables, which are not dependent on a tax group (the
tax group is empty).
The red entries in the table below are not delivered by SAP because they depend on the tax groups that
you define. In fact, the assignment of tax tables to condition tables is done with reference to a tax group
for: dynamic exceptions for IPI, ICMS and Sub.Trib.; always for ISS, PIS, COFINS and withhold- ing
taxes.
Table Name
J_1BTAXCODEV
J_1BTREGX
J_1BTXCI1**
J_1BTXDEF**
J_1BTXIC1**
J_1BTXIC2**
J_1BTXIP1**
J_1BTXIP2**
J_1BTXSDC
J_1BTXIS1
Description
FI Tax Codes
Tax Regions
Maintain ICMS-Complement Exceptions
Maintain Default Tax Rate Values
Maintain ICMS Values
Maintain ICMS Material-Dependent Exceptions
Maintain IPI Values
Maintain IPI Material-Dependent Exceptions
SD Tax Codes
Tax calc.: ISS rules for sales
Condition-Based Tax Calculation for Brazil
Tax group
Cond. Table
3
394
349
392
382
382
346
346
291
121
23
16.09.2014
J_1BTXST1**
J_1BTXST2**
J_1BTXCOF**
J_1BTXIC3**
J_1BTXIP3**
J_1BTXIS3
J_1BTXISS**
Maintain SubTrib Material-Dependent Exceptions
Maintain SubTrib Values
Maintain COFINS Values
Maintain ICMS Dynamic Exceptions
Maintain IPI Dynamic Exceptions
Grouped ISS
Maintain ISS Values
348
any *
any *
any*
any*
any* except country
348
346
382
346
347
601
default ( this is table
392)
J_1BTXPIS**
J_1BTXST3**
J_1BTXWITH**
Maintain PIS Values
Maintain SubTrib Dynamic Exceptions
Withholding Tax Calculation: Rates and Collection Codes
any*
any*
any*
346
348
346
*
SAP does not deliver standard Customizing of dynamic tax exceptions. If you create new tax groups,
you must specify a new entry for each group you use. In SAP’s standard concept, the condition table is
the same for all tax groups. However, in case you need to follow a different concept of Customizing
access sequences you can specify different condition tables per tax group. We recommend staying with
the standard concept of one tax group per table.
** You can find these entries in the overview page of the Tax Manager’s Workplace (transaction J1BTAX). There
you define tax rates for several kinds of taxes.
4.2.12 Tax calculation logic
The tax calculation is performed in ABAP coding. However, different to the classical Brazilian tax calculation, only the calculation is done there. All data retrieval and Nota Fiscal generation is based on the
Customizing of the calculation procedure and the Nota Fiscal mapping tables.
The condition value formula 320, already used in the classical Brazilian tax calculation, was extended to
work also with CBT. If the calculation procedure is specified in the table J_1BCBTAXPROC, the function
module J_1B_CBT is called in which the new calculation logic is processed.
The formula is used to call the tax calculation as well as to retrieve the results of the tax calculation in
order to store them in the pricing-procedure results table. The differentiation is done by analyzing the
condition type of the step in the calculation procedure in which the formula was called. By assigning
internal codes to these condition types, depending on this internal code either the calculation is started
or a specific tax result is retrieved (identified by the internal code).
For example, in the MM/FI calculation procedure TAXBRA, the tax calculation is triggered in the step
that contains the condition type BX01. This is because condition type BX01 is assigned to the internal
code CALCULATE_TAX.
The tax results are retrieved in the next section of the calculation procedure. Each line contains a condition type that is assigned to an internal code that indicates a tax result value. For example condition
type BX12 is assigned to the internal code NF_ICMS_OBAS which indicates the ICMS other base
amount.
In the SD pricing, the formula must be called two times, in case there are Nota Fiscal relevant conditions (for example. Discounts, Freight etc.) including ICMS. The procedure is identical to the classical
tax calculation, that is. the first call is calculating tax on the net amount on condition ICMI, whereas the
second call on condition IBRX is calculating based on the amount including ICMS, possibly modified by
other conditions in between.
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24
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4.2.12.1 Calculation Procedure in MM/FI: TAXBRA
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Check Calculation Procedure
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Calculation Procedures € Calculation Procedures MM
The calculation procedure TAXBRA is used in the FI tax calculation, which is called in MM transactions. This calculation procedure is structured in the following sections:

Transaction data retrieval:
o
The first line of the calculation procedure contains just a zero value. It is used to refer to
it in lines of the calculation procedure that only contain explanatory texts (like for
example step 011) so that no confusing intermediate sum appears in such lines on the
pricing results screen in the transactions.
o
In the first section of the calculation procedure, data, specific to the item that is processed in the tax calculation, is processed. These are the net value (step 010, BASB),
the discount (step 012, BDIS), the freight (step 013, BFRE), and the S.T. base modification amount (step 014, BSUB). Furthermore, the calling application (PO/ IM or IV) is
determined (step 017, BXPO).

Customizing data retrieval: in the next section, the tax customizing data (rates, laws, and other flags)
are read from the condition database. The access is done based on the actual values in the
communication structures KOMP and KOMK and is controlled by the access sequences assigned to
the condition types (step 20 to 125).

Tax calculation: after all data are retrieved that are necessary to calculate the taxes, the tax calculation is performed (step 191).

Results of tax calculation: the results of the tax calculation are retrieved in the next section of the
calculation procedure. For each value, a condition type is defined that serves to indicate the result in
the pricing procedure results table. For these new condition types, corresponding internal codes are
defined which are used in the coding to transfer the tax results back to the calculation proce- dure
(steps 200 to 386).

Tax code conditions: the last section of the tax calculation procedure contains the tax code conditions, that is. the conditions that you activate (100%) or deactivate (no record) by customizing the tax
codes. The condition base values are taken from the lines in the calculation procedure that con- tain
the tax results described in the section before (steps 400 to 972).
The calculation procedure TAXBRA is delivered by SAP. The standard customizing, which is delivered
in client 000, is, however, only updated for the latest release.
The
standard
calculation
procedure
TAXBRA
ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM.
is
contained
in
the
BC
set
If you intend to activate the BC set to your system and you have already a tax calculation procedure
named TAXBRA in your system, you should delete the tax calculation procedure TAXBRA before activating the BC sets. In fact, if you have already the tax calculation procedure TAXBRA in your system
and you activate the BC set, it could happen that you get the same entries with different step numbers
which would cause errors in the calculation procedure.
When you activate BC set ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM you will see the following
message “Activation ended with additional information” in the information bar. The system considers
that not all data in object VVC_T683_TX was activated in all languages, because the BC set delivers
texts only for the steps which do not have a condition type behind. For all the other steps, the text that
you can see in the description field (when you have a look at the calculation procedures in J1BTAX)
comes from the assigned condition type. Ignore the information message that you get at activation,
Condition-Based Tax Calculation for Brazil
25
16.09.2014
because after activation you will have all the texts in the description column of the calculation procedure.
You can also check the calculation procedure TAXBRA in the section 5.1.5 of this document.
4.2.12.2 Calculation Procedure in SD: RVABRA
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Pricing € Pricing Control € Define And Assign
Pricing Procedures
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Calculation Procedures € Calculation Procedures SD
The calculation procedure RVABRA is delivered as a sample SD pricing procedure. Because it contains normal conditions besides the tax conditions, it will most likely be necessary to adapt it to the
individual needs.
It is structured in the following sections:

Net price determination:
o
o
The first line of the calculation procedure contains just a zero value. It is used to refer to
it in lines of the calculation procedure that only contain explanatory texts (like for
example step 199) in order that no confusing intermediate sum appears in such lines on
the pricing results screen in the transactions.
The rest covers the determination of the net price (price excluding any kind of tax), for
example taking into account discounts which should not have impact on Nota Fiscal.
IMPORTANT: when using CBT you need several prices, which are used to calculated different taxes in
the correct way. It is recommendable to create condition types like the ones shown in the table be- low.
In that case, you do not need the standard condition type PR00.
Step
Cntr
CTyp
001
Description
From
To
Reqt
Stat
**** Zero ****
000
000
000
X
Prt
AltCTy
AltCBV
000
000
010
1
ZPB0
Price w/o Taxes
000
000
002
000
000
010
2
ZPB1
Price+ISS
000
000
002
000
000
010
3
ZPB2
Price+PIS+COF
000
000
002
000
000
010
4
ZPB3
Price+ISS+PIS+COF
000
000
002
000
000
PR00
Price
000
000
002
000
000
010
ActKy

Customizing data retrieval: In the next section, the tax customizing data (rates, laws, and other flags)
are read from the condition database. The access is done based on the actual values in the
communication structures KOMP and KOMK and is controlled by the access sequences assigned to
the condition types (step 200 to 199).

Tax calculation on net amount (Step 1): After all data is retrieved that are necessary to calculate the
taxes, the tax calculation is performed by processing the condition value formula 320 (step 300).

Nota Fiscal relevant modifications to the base price including ICMS: In this part, the price including
ICMS which results from the first step of the calculation amount, can be used to apply conditions that
modify this amount, for example, Nota Fiscal relevant discounts, freight, insurance, or other
expenses. These conditions are not really part of the tax calculation, but are specific to individual
requirements. The step range foreseen for these kinds of conditions is between 301 and 599.
Condition-Based Tax Calculation for Brazil
26
16.09.2014

Tax recalculation on the modified amount including ICMS (Step 2): The modification amounts that
have been applied in the previous part require a recalculation of the taxes, this time on the modified
gross amount. This is done by the condition type IBRX (step 600).

Results of tax calculation: The results of the tax calculation are retrieved in the next section of the
calculation procedure. For each value, a condition type is defined. This condition type serves to indicate the result in the pricing procedure results table. For these new condition types, corresponding internal codes exist which are used in the coding to transfer the tax results back to the calculation procedure. This coding is processed in the call to the condition value formula 320 as well (step
610 to 683).

Tax code conditions: The last section of the tax calculation procedure contains the tax code conditions, that is, the conditions that you activate (100%) or deactivate (no record) by customizing the tax
codes for the MM/FI calculation procedure. In the SD procedure, they are present only to pro- vide a
counterpart, however they are dummy entries. The true postings are being done directly by the tax
result conditions of the previous section. The conditions ICMO and ISSO are the known ICMS and
ISS offset conditions. The part between step 730 and 998 can be used for additional conditions, for
example cash discount or rounding difference conditions.
The calculation procedure RVABRA is delivered by SAP. The standard customizing, which is delivered
in client 000, is however updated only for the latest release.
The
standard
calculation
procedure
RVABRA
ZCSC_BR_CBT_RVABRA_CALC_PROCD_SD.
is
contained
in
the
BC
set
When you activate BC set ZCSC_BR_CBT_RVABRA_CALC_PROCD_SD you will see the following
message “Activation ended with additional information” in the information bar. The system considers
that not all data in object VVC_T683_TX was activated in all languages, because the BC set delivers
texts only for the steps which do not have a condition type behind. For all the other steps, the text that
you can see in the description field (when you have a look at the calculation procedures in J1BTAX)
comes from the assigned condition type. Ignore the information message that you get at activation,
because after activation you will have all the texts in the description column of the calculation procedure.
You can also check the calculation procedure RVABRA in the section 5.1.5 of this document.
4.2.13 Tax Types
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Define Tax Types
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Tax Types
In this Customizing activity, you define tax types for Brazil. At this point, you can define the condition
types that indicate whether a specific tax is due or whether specific lines are to be listed in the Nota
Fiscal. The FI/MM condition types are referred to as tax types.
Furthermore, you can set the LPP (Last Purchase Price) indicator for each tax type in order to activate
the recording of the LPP.
The corresponding maintenance view is J_1BAJV.
All tax types delivered by SAP are contained in the BC set ZCSC_BR_CBT_TAX_TYPES.
Condition-Based Tax Calculation for Brazil
27
16.09.2014
4.2.14 Price conditions
4.2.14.1 Price conditions MM
In Brazil, depending on your business process, you may need to include certain taxes in the net price of
materials before the system calculates the tax in the standard way. You do this by defining condition
types that contain net prices for each combination of tax groups.
When entering a material's net price in a purchasing info record or in a contract, a dialog box appears
with the entire basic price conditions defined in the calculation procedure. You select the appropriate
one.
When you enter a purchase order item, the system uses the conditions defined in the corresponding info
record or contract. If no condition is available, then you must specify a net price in the PO. The system
stores it in the manual condition PBXX, for which you can customize the taxes that are includ- ed by
default. Alternatively, you can specify the price in a different condition by changing the lines on the
condition screen in the item details.
If necessary, create new price conditions and adapt the MM pricing procedure for Purchase Orders (for
example RM0000) or create new ones by copying and modifying.
Price conditions are not delivered by SAP; you must create your own conditions.
4.2.14.2 Define Which Taxes Are Included in MM Price Conditions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Define Which Taxes Are Included in MM
Price Conditions
Transaction Code
SPRO
When the system calculates tax for a given transaction, it accesses the entries in this Customizing
activity to determine if the base value already includes a certain tax group.
Define which tax is included in which price by specifying a tax group for each of your price condition
types. Note that those condition types are defined as basic prices (these are assigned the condition
category H in the definition of the condition type). The following tax groups are supported: PIS, COFINS,
ISS at location of service provider, ISS at location where service is provided, and ISS at location of
service recipient. If more than one tax group applies to a single condition type, you must create a
separate entry for each combination.
No standard settings are delivered for this Customizing activity; you must define which taxes are included in the MM price conditions manually.
4.2.14.3 NF-relevant Price conditions SD
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Billing € Billing Documents € Country-specific Features € Country-specific Features for Brazil € Special Conditions For Pricing
Transaction Code
SPRO
Tax Manager’s Workplace
Nota Fiscal €SD Billing €NF-relevant SD conditions
In order to allow the correct recalculation of the taxes on the amount including tax during the second
step of the SD pricing, this customizing indicates how the modification conditions should be taken into
account, for example, if they are included or not in the IPI base, if they affect the Sub.Trib. base amount
or if they are relevant for Sub.Trib. on freight.
The standard settings delivered for pricing
ZCSC_BR_CBT_NF_SD_CND_FOR_RVABRA.
Condition-Based Tax Calculation for Brazil
procedure
RVABRA
are
in
the
BC
28
set
16.09.2014
4.2.14.4 Define Which Taxes Are Included in SD Price Conditions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Define Which Taxes Are Included in SD
Price Conditions
Transaction Code
SPRO
In this Customizing activity, you define which taxes are included in which prices.
4.2.15 Customizing Settings MM/FI
4.2.15.1 Map MM values to Nota Fiscal fields
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Map
MM Tax Values to Nota Fiscal Fields
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup €Nota Fiscal Mapping €Map Values MM
By using the new condition-based tax calculation, the pricing-procedure results table contains all values that must be listed in the Nota Fiscal. In this Customizing activity you determine which values of the
table are transferred to which nota fiscal fields.
The maintenance view is J_1BNFTXCONDMMV for MM.
A tax line in the Nota Fiscal consists of the tax rate, pauta rate (used for IPI Pauta), the tax value, the
normal base, the excluded base, and the other base. An active tax type for a tax code leads to a corresponding line in the nota fiscal. In this view, it is specified from which fields in the pricing-procedure
results table the above mentioned nota fiscal fields are being filled.
Standard
Customizing
settings
can
ZCSC_BR_CBT_MAP_MM_VLS_TO_NF_FDS.
be
found
in
the
BC
Set
4.2.15.2 Map MM Tax Laws to Nota Fiscal fields
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Map
MM Tax Laws to Nota Fiscal Fields
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup €Nota Fiscal Mapping €Map Laws MM
At this point, you can define which fields of the table of the tax calculation procedure used in MM contain the tax law texts of the nota fiscal.
The corresponding maintenance view is J_1BNFLWCONDMMV.
Condition-Based Tax Calculation for Brazil
29
16.09.2014
The tax laws are stored in condition records that are generated by the maintenance of the tax code or
the maintenance of certain tax rate tables (such as Maintain IPI values or Maintain ICMS Materialdependent Exceptions).
Standard Customizing settings are in the BC Set ZCSC_BR_CBT_MAP_MM_LWS_TO_NF_FDS.
4.2.15.3 Create MM tax codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil €Define FI/MM
Tax Codes
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Tax Calculation €Tax Codes MM
The Customizing of FI/MM tax codes is done in the maintenance view J_1BTAXCODEV.
The transaction FTXP cannot be used because it is incompatible with the tax calculation procedure
TAXBRA. For example in FTXP, records can be generated only for condition types that are nonstatistical and that have an account key assigned in the calculation procedure. In TAXBRA, however,
there are statistical lines that have tax code conditions.
In transaction J1BTAX, go to the maintenance of tax codes. Create the tax codes you need.
In the section 5.2. you find hints on how to configure tax codes for Brazil.
4.2.15.4 Assign tax accounts
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Posting € Define Tax Accounts
Transaction Code
SPRO
At this point, you can assign the G/L tax accounts to account keys. You can use the same G/L account
for more than one account key or use a different G/L account for each account key depending on your
business needs.
No standard values are delivered for this customizing table, since G/L account numbers depend on the
used chart of accounts.
4.2.16 Customizing Settings SD
4.2.16.1 Tax Determination Rules
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Taxes € Define Tax Determination Rules
Transaction Code
OVK1
You need to assign the Tax Category IBRX to the country BR. Check if this entry is already available
in your system or enter it as follows:
Tax country
BR
Name
Brazil
Sequence
1
Condition-Based Tax Calculation for Brazil
30
16.09.2014
Tax category
IBRX (Brazil tax calculation)
4.2.16.2 Map SD tax values to Nota Fiscal fields
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Map
SD Tax Values to Nota Fiscal Fields
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Nota Fiscal Mapping € Map Values SD
By using the new condition-based tax calculation, the pricing-procedure results table contains all values that need to be listed in the nota fiscal. In this customizing activity you customize which values of
the table are transferred to which nota fiscal fields.
The maintenance view is J_1BNFTXCONDV for SD.
A tax line in the nota fiscal consists of the tax rate, pauta rate (used for IPI Pauta), the tax value, the
normal base, the excluded base, and the other base. An active tax type for a tax code leads to a corresponding line in the nota fiscal. In this view it is specified from which fields in the pricing-procedure
results table the above mentioned nota fiscal fields are being filled.
Standard Customizing settings are in the BC Set ZCSC_BR_CBT_MAP_SD_VLS_TO_NF_FDS.
4.2.16.3 Create SD tax codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Calculation € Settings for Tax Calculation in Brazil €Define SD Tax Codes
Transaction Code
SPRO
Tax Manager’s Workplace Tax Calculation €Tax Codes SD
(TMW)
The Customizing of SD tax codes is done in the maintenance view J_1BTAXCODEV. SD tax codes
are defined similarly to the MM/FI tax codes.
In the section 5.2. you find hints on how to configure tax codes for Brazil.
4.2.16.4 Define Sequence for Tax Code Determination in SD
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Calculation € Settings for Tax Calculation in Brazil €Define Sequence for SD
Tax Code Determination
Transaction Code
SPRO
Tax Manager’s Workplace Tax Calculation €Tax Code Determination SD
(TMW)
Condition-Based Tax Calculation for Brazil
31
16.09.2014
In Sales and Distribution there are two places to define the SD Tax Code which can be automatically
determined in a transaction (for example a sales order). It can be either derived from the Item Category, or from the Customer/Material Information Record.
In this Customizing activity you can define the sequence in which the system accesses these sources.
You can define in the table J_1BTXCODESEQ a sequence that data sources are to be accessed. Enter
sequential integer numbers and assign the data sources from the drop down menu to them. During the
processing, the system will look up the data sources in ascending order of the sequence number until a
tax code is found.
You must enter the following settings in your system:
Sequence in Tax Code Determination
Source for Tax Code Determination
1
Item Category Table
2
Customer Material Information
An example is shown in the table above. In this example the system first looks up the item category
table. If no tax code is found, the system looks up in the customer material information.
You can define the sequence that better suits your business needs, but it is mandatory that you enter
a sequence otherwise no tax code determination will take place.
4.2.16.5 Define Sequence for Tax Law Determination in SD
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic
Settings € Brazil € Define Sequence for SD Tax Law Determination
Transaction Code
SPRO
Tax Manager’s Workplace Tax Calculation €Tax Law Determination SD
(TMW)
In Sales and Distribution, the system derives the tax law for ICMS and IPI automatically from one of
these sources:
 Tax exceptions (You maintain tax exceptions under Financial Accounting -> Financial Accounting Global Settings - > Tax on Sales/Purchases -> Calculation -> Settings for Tax Calculation in Brazil -> Tax Rates)
 Item category
 Customer master record
In this Customizing activity, you define the sequence that the system accesses these sources.
This Customizing activity is performed to define the sequence of the determination logic of the SD tax
laws. The corresponding table is J_1BTXLAWSEQ.
You could for example enter the following settings in your system:
Sequence in Tax Law Determination
Source for Tax Law Determination
1
Tax Exception Tables
2
Item Category Table
3
Customer Master
In this example, the system searches for tax laws; first it looks up the tax exception tables, then the
item category tables, and finally the customer master.
You can define the sequence that better suits your business needs, but it is mandatory that you enter
a sequence otherwise no tax law determination will take place.
Condition-Based Tax Calculation for Brazil
32
16.09.2014
4.2.16.6 Assign tax accounts for revenue determination
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Account Assignment/Costing € Revenue Account Determination € Assign G/L Accounts
Transaction Code
SPRO
In this menu option, you allocate G/L accounts for revenue account determination
No standard values are delivered for this Customizing table, because G/L account numbers depend on
the used chart of accounts.
4.2.17 Tax Rates
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil € Tax Rates
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Overview Tax Rate Tables
Tax rates for the different tax types can be entered in the Tax Manager’s Workplace. In the TMW’s
overview screen you can select for which tax type and according to which criteria you want to enter the
tax rates (for example for a specific tax type or as dynamic exceptions). Example: IPI
You can define IPI tax rates based on the NCM code, the official material classification used in Brazil
(Maintain IPI values). Additionally, you can define IPI tax rates specific to a material (Maintain IPI Material-Dependent Exceptions). Finally, you can define IPI tax rates depending on a tax group that you
have created before (Maintain IPI Dynamic Exceptions). In addition to these activities, you must enter a
default tax rate, which is used by the system if it cannot determine the tax rate in any other way (Maintain
Default Tax Rate Values).
During tax calculation, the system searches for the correct tax rate in the following tables in the specified order, taking the first rate it finds:
1. Material-dependent exceptions
2. Dynamic exceptions
3. Normal values
4. Default values
Example: ICMS
You can define ICMS tax rates based on the combination of ship-from and ship-to state. For each
combination of ship-from and ship-to location you can enter the tax rate for ICMS and the tax rate for
freight (called Conhecimento de Transporte Eletrônico). Additionally, you can also define materialdependent exceptions, dynamic exceptions and exceptions for ICMS complement. Also for ICMS, you
must define a default tax rate.
Example: PIS/COFINS
For PIS and COFINS it is not possible to enter tax rates directly, but you always enter the tax rates
based on a group for dynamic exceptions. There are no default values for PIS and COFINS.
4.2.17.1 Create default tax rates for ICMS and IPI
SAP Access
Condition-Based Tax Calculation for Brazil
33
16.09.2014
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil € Tax Rates €
Maintain Default Tax Rate Values
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Overview Tax Rate Tables € Maintain Default Tax Rate Values
In this Customizing activity, you define default rates for Brazilian tax calculation. The system uses
these default rates for ICMS and IPI if it cannot determine a valid rate in the specific tax rate tables
The table below is an example which shows how such entries should look like, but you can enter other
values:
Tax
Valid From
Tax Rate
ICMS
01.01.1995
12,00
IPI
01.01.1995
10,00
4.2.18 Other (manual) Customizing settings for ICMS, IPI, PIS/COFINS
In the following sections you can see which other customizing settings are required for a correct posting of ICMS, IPI and PIS/COFINS taxes. These settings are not required for the tax calculation and are
therefore not strictly connected to CBT, but you need to perform them in order to get correct tax postings and a correct and complete Nota Fiscal. Be aware of these customizing settings. For detailed
information, go to the respective IMG documentation.
4.2.18.1 Tax Regions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic Settings € Brazil € Define Brazilian Tax Regions and Assign to Geographical
Regions
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Entities € Tax Regions
In this Customizing activity you maintain tax regions for Brazil and assign a geographical region to each tax
region. For further details, check the IMG documentation.
4.2.18.2 NCM Codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Cross-Application Components
€ General Application Functions € Nota fiscal € NCM Codes
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Entities € NCM Codes
Here you define the NCM codes for your materials and material groups. NCM codes are used by the system
to determine the IPI tax rate. For further details, check the IMG documentation.
4.2.18.3 Sub. Trib. Groups
SAP Access
Condition-Based Tax Calculation for Brazil
34
16.09.2014
Access Menu
… € … € … € … € … € ..
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Entities € Sub. Trib. Groups
For further details, check the IMG documentation.
4.2.18.4 CFOP
SAP Access
Access Menu
SAP Customizing Implementation Guide € Cross-Application Components € General Application Functions € Nota fiscal € CFOP Codes
Transaction Code
SPRO
Tax Manager’s Workplace Entities € CFOP Codes
(TMW)
Here you define the CFOP codes which must be printed on the Nota Fiscais. For further details, check the
IMG documentation.
4.2.18.5 Tax Laws and Tax Situations
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic
Settings € Brazil € …
Transaction Code
SPRO
Tax Manager’s Workplace Entities € Tax Laws
(TMW)
In this Customizing activity, you enter the tax laws and corresponding tax situations to be used in your
system for different tax types. For further details, check the IMG documentation.
4.3
4.3.1
CBT Customizing settings for ISS
Create condition table A601
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Pricing € Pricing Control € Define Condition Tables
Transaction Code
SPRO
This table is used for ISS data. You can choose a different number than 601 if this table is already in
use for something else. In this case, replace 601 by your number in the access sequences described
in the next sections.
The table must have the following technical settings:
Technical settings
Name
A601
Short text
Country/Tax Jur./Key 1/Key 2/Key 3/Tax Group
Data class
APPL0 (Master data, transparent tables)
Size category
0 (Data records expected: 0 to 2.600)
Condition-Based Tax Calculation for Brazil
35
16.09.2014
Buffering
Buffering switched on
Buffering type
Fully buffered
Maintain as transparent table
Yes
Delivery and maintenance
Delivery class
Application table (master and transaction data)
Data Browser/Table View Maintenance
Display/Maintenance allowed with restrictions
The table fields must be created as described below:
Field
Key
Initial
value
Data element
Data
type
Length
Decimals
MANDT
X
X
MANDT
KAPPL
X
X
KSCHL
X
ALAND
Short description
CLNT
3
0
Client
KAPPL
CHAR
2
0
Application
X
KSCHA
CHAR
4
0
Condition type
X
X
ALAND
CHAR
3
0
Departure country (country from which the goods
are sent)
TXJCD
X
X
TXJCD
CHAR
15
0
Tax Jurisdiction
DYNKEY1
X
X
J_1BDYNKEY1
CHAR
20
0
Dynamic Key Field 1
DYNKEY2
X
X
J_1BDYNKEY2
CHAR
20
0
Dynamic Key Field 2
DYNKEY3
X
X
J_1BDYNKEY3
CHAR
20
0
Dynamic Key Field 3
TAXGROUP
X
X
J_1BTXGRP
NUMC
2
0
Tax Group for Dynamic
Tax Exceptions
DATBI
X
X
KODATBI
DATS
8
0
Validity end date of the
condition record
DATAB
X
KODATAB
DATS
8
0
Validity start date of the
condition record
KNUMH
X
KNUMH
CHAR
10
0
Condition record number
The entries for help/checks must be created as shown below:
Field
Data element
Data
type
For.
keys
Check
Origin of the
table
input help
Search
help
Domain
MANDT
MANDT
CLNT
X
T000
Input help implemented with check
table
H_T000
MANDT
KAPPL
KAPPL
CHAR
X
T681A
Input help implemented with check
table
CSH_T681A
KAPPL
KSCHL
KSCHA
CHAR
X
T685
Input help implemented with check
table
H_T685
KSCHL
ALAND
ALAND
CHAR
X
T005
Input help implemented with check
table
TXJCD
TXJCD
CHAR
X
TTXJ
Input help imple-
Condition-Based Tax Calculation for Brazil
LAND1
H_TTXJ
36
TXJCD
16.09.2014
mented with check
table
DYNKEY1
J_1BDYNKEY1
CHAR
J_1BVALUE
DYNKEY2
J_1BDYNKEY2
CHAR
J_1BVALUE
DYNKEY3
J_1BDYNKEY3
CHAR
J_1BVALUE
TAXGROUP
J_1BTXGRP
NUMC
DATBI
KODATBI
DATAB
KNUMH
X
J_1BTXGRUOP
Input help implemented with check
table
J_1BTXGRP
DATS
Input help based on
data type
DATUM
KODATAB
DATS
Input help based on
data type
DATUM
KNUMH
CHAR
KNUMB
When you are finished, save and activate the new table.
4.3.2
Extend pricing field catalog
In order to use the new components LOC_PR (Location of Service Provider) and LOC_SE (Location
Where Service Is Provided) in the ISS access sequences, the pricing field catalog must be extended by
these components.
This is performed in the maintenance view V_T681F.
Use transaction SM30, enter V_T681F in the field table/view, then click the maintain button.
Specify usage ‘A’, application ‘V’, and field group 001. Add the new components LOC_PR and LOC_SE
from structure KOMP.
Do the same for usage ‘A’, application ‘TX’, and field group 001.
4.3.3
Access sequences for ISS
4.3.3.1 Access sequences for application TX
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Check calculation procedure – Access Sequences
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Access Sequences MM
Access sequences, which are used in the condition types for ISS, are delivered in SAP standard (see
section 4.2.4).
All SAP standard access sequences for the application TX can be found in the section 5.1.1 of this
document.
However, for MM access sequences BRS1 (Brazil ISS at service provider) and BRS2 (Brazil ISS wh.
serv. provider), Step 5 is not delivered because it refers to table 601.
You need to go to the respective Customizing activity and enhance the access sequences as described in the tables below.
You need to enter the following settings:
Access Sequence BRS1 – steps and field assignment
Condition-Based Tax Calculation for Brazil
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16.09.2014
Step
5
99
Tab.
601
392
Req.
0
0
Excl.
X
X
Field Assignment
Doc.Struc.
Doc.Field
Condition
I/O
Constant
ALAND
=
TXJCD

KOMP
LOC_PR
DYNKEY1

KOMP
MATNR
DYNKEY2
=
X
DYNKEY3
=
X
TAXGROUP
=
5
ALAND
=
BR
BR
Access sequence BRS2 - steps and field assignment
Step
5
99
Tab.
601
392
Req.
0
0
Excl.
X
X
Field Assignment
Doc.Struc.
Doc.Field
Condition
I/O
Constant
ALAND
=
TXJCD

KOMP
LOC_SE
DYNKEY1

KOMP
MATNR
DYNKEY2
=
X
DYNKEY3
=
X
TAXGROUP
=
5
ALAND
=
BR
BR
4.3.3.2 Access sequences for application V
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution €
Basic Functions € Pricing € Pricing Control € Define Access Sequences € Maintain Access Sequences
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Access Sequences SD
Access sequences, which are used in the condition types for ISS, are delivered in SAP standard (see
section 4.2.4).
All SAP standard access sequences for the application V can be found in the section 5.1.2 of this document.
Also for SD access sequences ISS1 and ISS2, Step 5 is not delivered because it refers to table 601.
You need to go to the respective Customizing activity and enhance the access sequences as described in the tables below.
You need to enter the following settings:
Access Sequence ISS1 - steps and field assignment
Step
Tab.
Req.
Excl.
Condition-Based Tax Calculation for Brazil
Field Assignment
38
16.09.2014
5
99
601
392
0
X
0
X
Condition
I/O
Doc.Struc.
Doc.Field
Constant
ALAND
=
TXJCD
=
KOMP
LOC_PR
DYNKEY1

KOMP
MATNR
DYNKEY2
=
X
DYNKEY3
=
X
TAXGROUP
=
5
ALAND
=
BR
BR
Access Sequence ISS2 - steps and field assignment
Step
5
Tab.
601
Req.
0
Excl.
X
392
Empty
0
X
Field Assignment
Condition
I/O
ALAND
=
TXJCD
=
KOMP
LOC_SE
DYNKEY1

KOMP
MATNR
DYNKEY2
=
X
DYNKEY3
=
X
TAXGROUP
=
5
ALAND
=
BR
99
392
4.3.4
Create condition types for ISS
Doc.Struc.
Doc.Field
Constant
BR
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic Settings € Check calculation procedure – Define Condition Types
Transaction Code
SPRO
Here you define the condition types within the application TX and V. These condition types can be
used in the tax calculation that is called by the MM and SD applications respectively.
The
BC
Set
ZCSC_BR_CBT_CONDITION_TYPES_MM
and
ZCSC_BR_CBT_CONDITION_TYPES_SD contain all standard condition types for MM/FI and SD
which you need for the ISS tax calculation and which are delivered by SAP (see section 4.2.5).
All standard delivered condition types for application TX (MM/FI) and V (SD) respectively can be found
in the sections 5.1.3 and 5.1.4 of this document.
4.3.5
Define account keys for MM/FI and SD
New account keys must be created to post service taxes to separate accounts.
For details about the account keys see paragraph 4.2.6. There you can also the BC set containing the
standard account keys for both FI and SD.
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16.09.2014
4.3.6
Update calculation procedures for MM/FI and SD
For details about the calculation procedures TAXBRA and RVABRA refer to the paragraphs 4.2.12.1
and 4.2.12.2 respectively.
4.3.7
Create new internal condition codes
See paragraph 4.2.7
4.3.8
Create mapping of internal codes to condition types
See paragraph 4.2.8.
4.3.9
Assign internal code to tax group
See paragraph 4.2.9.
4.3.10 Tax groups for dynamic exceptions
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil € Tax Rates €
Define Tax Groups for Dynamic Exceptions
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Tax Calculation € Maintain Tax Groups
For ISS, you always define the tax rates depending on tax groups for dynamic exceptions. In this Customizing activity you define the tax groups for dynamic exceptions for ISS.
For details about this Customizing activity, refer to section 4.2.10.
4.3.11 Assign condition tables to tax rate tables
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Assign Condition Tables to Tax Tables
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Condition Mapping €Map Tax Rate Tables to
Condition Tables
In this activity, you need to map the condition tables for ISS to the tax rate tables for ISS.
Assign all tax groups used in table J_1BTXISS to condition table 601 except country default rates (this
is condition table 392).
For details about this activity, check the section 4.2.11. However, keep in mind that you must perform
this assignment for ISS manually because the ISS related entries are not included in the BC set.
4.3.12 ISS Tax Types
See paragraph 4.2.13.
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4.3.13 Price conditions for ISS
The condition-based tax calculation supports prices which are not the real net prices, but may contain
PIS, COFINS, ISS due at the municipality of the service provider, ISS due at the municipality of the
service execution, or any combination of these.
In order to allow the system to consider correctly which taxes are already included in a price and which
not, corresponding price conditions must be maintained. It is possible to either continue using existing
price conditions or introduce new ones. Of course, if new price conditions are introduced, all price
conditions must be updated.
For details see the paragraph 4.2.14.
4.3.14 Assign G/L accounts for ISS posting
See paragraph 4.2.15.4
4.3.15 ISS tax rates
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil € Tax Rates
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Overview Tax Rate Tables
In this Customizing activity you maintain the tax rates for ISS taxes. Use the tax groups of dynamic
exceptions you created before.
For details about this customizing activity, refer to section 4.2.17.
4.3.15.1 Create default tax rates for ISS
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil € Tax Rates €
Maintain Default Tax Rate Values
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Overview Tax Rate Tables € Maintain Default Tax Rate Values
In this Customizing activity, you define default rates for Brazilian tax calculation. The system uses
these default rates if it cannot determine a valid rate in the specific tax rate tables
It is mandatory to define one default value for ISS.
The table below is an example which shows how such entries should look like, but you may enter other values:
Tax
Valid From
Tax Rate
ISS
01.01.1995
5,00
4.3.16 Map MM tax values to nota fiscal fields
In this activity, you define the mapping of ISS tax values to be copied to the nota fiscal fields per ISS
tax type.
For detailed information see paragraph 4.2.15.1.
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4.3.17 Map MM tax laws to nota fiscal fields
In this activity, you define the mapping of ISS tax laws to be copied to the nota fiscal fields per ISS tax
type.
For detailed information see paragraph 4.2.15.2.
4.3.18 Map SD tax values to nota fiscal fields
In this activity, you define the mapping of ISS tax values to be copied to the nota fiscal fields per ISS
tax type.
For detailed information see paragraph 4.2.16.2.
4.3.19 Other ISS (manual) Customizing Settings
In the following sections you can see which other customizing settings are required for a correct ISS tax
posting. These settings are not required for the tax calculation and are therefore not strictly con- nected
to CBT. However, you need to perform such settings in order to get correct tax postings and a correct
and complete Nota Fiscal for services.
4.3.19.1 Update vendor and customer master data
For a correct ISS tax calculation, the right tax jurisdiction code must be assigned in the customer’s and
vendor’s master records.
You do this in transactions XD02 and XK02.
4.3.19.2 ISS Tax Laws
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Define ISS Tax Laws
Transaction Code
SPRO
Tax Manager’s Workplace
Entities € Tax Laws ISS
In this Customizing activity, you define tax laws for ISS processing. For each tax law, enter a description and up to four lines of text that are to be printed on the nota fiscal.
IMPORTANT: If you are required to issue electronic Notas Fiscais for services in the municipality of
São Paulo, assign the relevant ISS tax situation to the ISS tax law (see Define Tax Situations) additionally.
4.3.19.3 ISS Tax Situations
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Define ISS Tax Situations
Transaction Code
SPRO
In this Customizing activity, you define ISS tax situations as required for your company and the service
you provide.
This is only relevant for companies in the municipality of São Paulo (SP) that issue electronic Notas
Fiscais (NF-e) for services. Note that only certain companies and certain services in SP fall under this
requirement.
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4.3.19.4 Official Service Types
SAP Access
Access Menu
SAP Customizing Implementation Guide € Logistics - General €
Tax on Goods Movements € Brazil € Service Types € Define
Official Service Types for Incoming Notas Fiscaís AND Define Official
Service Types for Outgoing Notas Fiscaís
Transaction Code
SPRO
Here you need to define the official service types for incoming and outgoing Notas Fiscais. Refer to
the IMG documentation for details.
4.3.19.5 Generic Service Types
SAP Access
Access Menu
SAP Customizing Implementation Guide € Logistics - General € Tax on
Goods Movements € Brazil € Service Types € Define Generic Service
Types
Transaction Code
SPRO
In this activity, you define generic service types. Refer to the IMG documentation for details.
4.3.19.6 Assign Official Service Types
SAP Access
Access Menu
SAP Customizing Implementation Guide € Logistics - General € Tax on
Goods Movements € Brazil € Service Types € Assign Official Service
Types to Generic Service Types OR Material numbers OR Services
Transaction Code
SPRO
Refer to the IMG documentation for details.
4.3.20 Tax codes for MM and SD
4.3.20.1 Create MM tax codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Calculation € Settings for Tax Calculation in Brazil €Define FI/MM
Tax Codes
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Tax Calculation €Tax Codes MM
The Customizing of FI/MM tax codes is done in the maintenance view J_1BTAXCODEV.
In transaction J1BTAX, go to the maintenance of tax codes. Create the tax codes you need.
If you need some hints on how to configure the Brazilian tax codes, refer to section 5.2.
4.3.20.2 Create SD tax codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Calculation € Settings for Tax Calculation in Brazil €Define SD Tax Codes
Condition-Based Tax Calculation for Brazil
43
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Transaction Code
SPRO
Tax Manager’s Workplace Tax Calculation €Tax Codes SD
(TMW)
The Customizing of SD tax codes is done in the maintenance view J_1BTAXCODEV. SD tax codes
are defined similarly to the MM/FI tax codes.
If you need some hints on how to configure the Brazilian tax codes, refer to section 5.2.
4.4
4.4.1
CBT Customizing settings for WHT taxes with accumulation
Access sequences for withholding taxes
4.4.1.1 Access sequences for application TX
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic Settings € Check calculation procedure – Access Sequences
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Condition Setup € Access Sequences MM
Access sequences, which are used in the condition types for withholding taxes, are delivered in SAP
standard (see section 4.2.4).
All SAP standard access sequences for the application TX can be found in the section 5.1.1 of this
document.
4.4.1.2 Access sequences for application V
SAP Access
Access Menu
SAP Customizing Implementation Guide € Sales and Distribution € Basic
Functions € Pricing € Pricing Control € Define Access Sequences €
Maintain Access Sequences
Transaction Code
SPRO
Tax Manager’s Workplace (TMW)
Condition Setup € Access Sequences SD
Access sequences, which are used in the condition types for withholding taxes, are delivered in SAP
standard (see section 4.2.4).
All SAP standard access sequences for the application V can be found in the section 5.1.2 of this document.
4.4.2
Condition types for withholding taxes
SAP Access
Access Menu
SAP Customizing Implementation Guide -> Financial Accounting € Financial Accounting Global Settings € Tax on Sales/Purchases € Basic Settings € Check calculation procedure – Define Condition Types
Transaction Code
SPRO
The following classes of condition types are affected by withholding taxes:
• Tax code conditions (activation of withholding tax related to base amount accumulation)
Condition-Based Tax Calculation for Brazil
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• Conditions with WHT codes (specific for SD)
The
BC
Set
ZCSC_BR_CBT_CONDITION_TYPES_MM
and
ZCSC_BR_CBT_CONDITION_TYPES_SD contain all standard condition types for MM/FI and SD
which you need for withholding tax calculation and which are delivered by SAP (see section 4.2.5).
All standard delivered condition types for application TX (MM/FI) and V (SD) respectively can be found
in the sections 5.1.3 and 5.1.4 of this document.
New account keys must be created to post withholding taxes to separate accounts.
4.4.3
Define account keys for MM/FI and SD
New account keys must be created in order to post service taxes to separate accounts and to identify
withholding tax amounts in the normal tax calculation.
For details about the account keys see paragraph 4.2.6. There you can also the BC set containing the
standard account keys for both FI and SD.
4.4.4
Assign G/L accounts for withholding tax posting
See paragraph 4.2.15.4.
4.4.5
Create condition value formulas for withholding taxes
According to the note 916003, you need to create two additional condition value formulas, so that
withholding taxes with and without accumulation can be calculated in your system.
The most recent coding for the condition value formulas 900 and 901 is available in the note 1006866,
which enhances and modifies the formula coding from the notes 916003 and 986453.
Go to transaction VOFM and choose the menu Formulas > Condition Value.
There you need to create the condition value formulas 900 (for withholding taxes without accumula- tion)
and 901 (for withholding taxes with accumulation). If you have already used those numbers in your
system, create the new formulas with other numbers.
Once you are done, save and activate the formulas.
4.4.6
Update calculation procedures for MM/FI and SD
For details about the calculation procedures TAXBRA and RVABRA, refer to the paragraphs 4.2.12.1
and 4.2.12.2 respectively.
There you can have a look at the BC sets containing the standard procedures TAXBRA and RVABRA.
Additionally, the calculation procedures can be found in table form in the sections 5.1.5 and 5.1.5.
However, in order to calculate withholding taxes with and without accumulation using the conditionbased technique, you need to adapt the delivered tax calculation procedure (FI/MM) and pricing procedure (SD) in order to assign the formulas 900 and 901 to the steps for WHT without accumulation and
WHT with accumulation respectively.
The changes to be done to the calculation procedures TAXBRA and RVABRA are described below.
4.4.6.1
Changes in TAXBRA
In the tax calculation procedure TAXBRA, you need to assign the condition value formula 900 to the
steps which refer to the withholding tax without accumulation and the formula 901 to the steps which
refer to the withholding tax with accumulation as shown in the table in section 5.1.5.
This assignment must be done manually. The assignment of the formulas 900 and 901 in the steps of
the calculation procedure TAXBRA is marked by a (*) in the table in section 5.1.5. If you implement the
calculation procedure TAXBRA by uploading the BC set, then those steps will not have the formulas
900 and 901 assigned. Using the table as reference you can do this assignment very easily.
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4.4.6.2
Changes in RVABRA
In the pricing procedure RVABRA you need to assign the condition value formula 900 to the steps which
refer to the withholding tax without accumulation and the formula 901 to the steps which refer to the
withholding tax with accumulation as shown in the table in section 5.1.5.
The BC set containing the pricing procedure RVABRA reflects the customizing settings required after
the law MP135 (notes 664855 and 747607). However, it does not contain the subsequent changes due
to the implementation of withholding taxes with accumulation.
The reason for this is that only limited scenarios require that you calculate and post withholding taxes
with accumulation on the outgoing side, for example if your company sells one of the services which are
subjected to such tax.
First, you must analyze your business processes and find out whether you need to calculate such taxes.
If you do so, update the pricing procedure RVABRA as shown in the section 5.1.6.
4.4.7
Define internal condition codes for withholding taxes
See paragraph 4.2.7.
4.4.8
Mapping of internal codes to condition types
See paragraph 4.2.8.
4.4.9
Assign internal code to tax group
See paragraph 4.2.9.
4.4.10 Assign condition tables to tax rate tables
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Brazil € Condition-Based Tax Calculation € Assign Condition Tables to Tax Tables
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Condition Setup € Condition Mapping €Map Tax Rate Tables to
Condition Tables
In this activity, you need to map the condition tables for withholding taxes to the tax rate tables for
withholding taxes.
Assign all tax groups used in table J_1BTXWITH to condition table 346.
For details about this Customizing activity, refer to the section 4.2.11.
The BC Set ZCSC_BR_CBT_CND_TBS_TAX_RT_TBS contains all standard assignments of condition tables to tax rate tables delivered by SAP.
4.4.11 Tax Types for withholding taxes
Here you can define tax conditions to be used for withholding taxes by setting the withholding tax indicator. If you set this indicator, the Nota Fiscal displays the related tax item as a withholding tax.
For details see paragraph 4.2.13.
4.4.12 Check withholding tax countries
SAP Access
Condition-Based Tax Calculation for Brazil
46
16.09.2014
Access Menu
SAP Customizing Implementation Guide € Financial Accounting € Financial Accounting Global Settings € Withholding Tax € Extended Withholding
Tax € Basic Settings € Check Withholding Tax Countries
Transaction Code
SPRO
In this activity, you check the withholding tax countries.
The withholding tax country is needed for printing the withholding tax form. As the list of country IDs
prescribed by law is different from the list in the system, you must define the withholding tax countries
again.
The entry for BR needs to be added to this table as follows:
Country
Wht Country
Description
BR
BR
Brazil
4.4.13 Define withholding tax type for invoice posting
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Withholding Tax Type € Define Withholding Tax Type for Invoice Posting
Transaction Code
SPRO
In this activity, you define the withholding tax type for the posting at the time of entering an invoice. This
withholding tax type does not have any effect on the payment. For example, it could be required to
define a withholding tax type for ISS to be withheld at invoicing.
All calculations for extended withholding tax are made in the first local currency of the respective company code. This means that you have to maintain amounts in the company code country currency.
You define the withholding tax types for invoice posting as follows; as example the ISS withholding tax
is considered.
Withholding tax type
Name
IW
ISS WHT
The withholding tax type IW shall be defined with the following characteristics:
Base amount
Modified Tax Amount
Rounding rule
W/tax comm round
Post w/tax amount
X
Accumulation type
No accumulation
W/tax base manual
X
Manual w/tax amount
X
No cert numbering
X
Base amount
W/tax code level
Withholding tax amount
W/tax code level
4.4.14 Define withholding tax type for payment posting
SAP Access
Condition-Based Tax Calculation for Brazil
47
16.09.2014
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Withholding Tax Type € Define Withholding Tax Type for Payment Posting
Transaction Code
SPRO
In this activity, you define the withholding tax type for posting at the time of payment.
All calculations for extended withholding tax are made in the first local currency of the respective company code. This means that you have to maintain amounts in the company code country currency.
4.4.14.1 Tax types without accumulation
For posting withholding taxes at time of payment without accumulation, you should customize the following tax types:
Withholding Type
Description
CP
COFINS at Payment
GP
General WHT (PIS/COF/CSLL/IR) at Payment
PP
PIS at Payment
RP
IR at Payment
SP
CSLL at Payment
Each tax type shall be defined with the following characteristics:
Base amount
Modified Tax Amount
Origin of base
Base in standard FI tables
Rounding rule
W/tax comm round
Cash Discount
C/disc pre W/tx
Post w/tax amount
X
Accumulation type
No accumulation
W/tax base manual
X
Manual w/tax amount
X
No cert numbering
X
Base amount
W/tax code level
Withholding tax amount
W/tax code level
Central invoice
No central invoice
Minimum Check
Minimum Check at item level
4.4.14.2 Tax types with accumulation
For posting withholding taxes at time of payment with accumulation, you should customize the following tax types:
Withholding tax type
Name
CA
Cofins at Payment - Accumulated
GA
General WHT at Payment - Accumulated
PA
PIS at Payment - Accumulated
RA
IR at Payment - Accumulated
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16.09.2014
SA
CSLL at Payment - Accumulated
Each withholding tax type shall be defined with the following characteristics:
Base amount
Modified Tax Amount
Origin of base
Base Stored in Nota Fiscal
Rounding rule
W/tax comm round
Cash Discount
C/disc pre W/tx
Post w/tax amount
X
Accumulation type
Per Month
Combined accum.
X
W/tax base manual
X
Manual w/tax amount
X
W/tax for pmnts
X
No cert numbering
X
Base amount
Type level
Withholding tax amount
W/tax code level
Central invoice
No central invoice
Minimum Check
Minimum Check at item level
4.4.15 Define account key for modified tax amount
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Withholding Tax Base Amount
€ Define Processing Key for Modified Tax Amount
Transaction Code
SPRO
In this activity, you maintain the transaction keys for calculating the tax base amount based on the
modified tax amount. At this point, modified means, that the transactions that you specified here are
used as tax base.
For withholding taxes, the account keys (processing keys) below are needed:
WHT Type
Processing Key
CA
WAC
CA
WC5
CP
WTC
CP
WC3
GA
WAG
GA
WG5
GP
WTG
GP
WG3
IW
ISW
IW
WK3
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PA
WAP
PA
WP5
PP
WTP
PP
WP3
RA
WAI
RA
WI5
RP
WTI
RP
WI3
SA
WAS
SA
WS5
SP
WTS
SP
WS3
4.4.16 Assign condition type to withholding tax type
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Withholding Tax Type € Assign Condition Type to Withholding Tax Type
Transaction Code
SPRO
Withholding tax in FI is determined from the combination of withholding tax type and withholding tax
code per customer/vendor. In contrast, the withholding tax in SD is determined from the combination of
withholding tax condition type and withholding tax code per material. Therefore, it is mandatory to assign
the withholding tax types from FI to the withholding tax condition types from SD.
You can use the condition types in SD to represent the withholding tax per customer and per material
item. When posting from SD to FI, the system carries out the following conversions:
 The withholding tax condition type is converted into the withholding tax type.
 Material items with different combinations of withholding tax condition type and withholding tax
code are converted to different customer items.
Assign the withholding tax types to condition types as follows:
Withholding tax type
Name
Condition type
CA
Cofins at Payment - Accumulated
ICW6
CP
COFINS at Payment
WCOC
GA
General WHT at Payment - Accumulated
IGW6
GP
General WHT (PIS/COF/CSLL/IR) at Payment
WGEC
IW
ISS WHT
WISC
PA
PIS at Payment - Accumulated
IPW6
PP
PIS at Payment
WPIC
RA
IR at Payment - Accumulated
IRW6
RP
IR at Payment
WIRC
SA
CSLL at Payment - Accumulated
ISW6
SP
CSLL at Payment
WCSC
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4.4.17 Maintain Tax Relevant Classification
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Tax on Sales/Purchases €
Basic Settings € Argentina € Maintain Tax Classification
Transaction Code
SPRO
In this table, you need to enter the withholding tax types relevant for Brazil and their description. This
setting is needed to create a connection between the withholding taxes calculated in SD and the FI
module. This table has originally been developed for Argentina. This is why it is located in the Argentina specific customizing. For more details, refer to the note 178824.
The entries you need to make in this table are displayed below:
Tax Relevant Classification
Text
CA
Cofins at Payment - Accumulated
CP
COFINS at Payment
GA
General WHT at Payment - Accumulated
GP
General WHT (PIS/COF/CSLL/IR) at Payment
IW
ISS WHT
PA
PIS at Payment - Accumulated
PP
PIS at Payment
RA
IR at Payment - Accumulated
RP
IR at Payment
SA
CSLL at Payment - Accumulated
SP
CSLL at Payment
4.4.18 Maintain Withholding Tax SD Conditions
You need to maintain condition records for the withholding tax SD conditions. Please, proceed as described below.
Go to the transaction VK11. For each condition type listed below you need to create a condition record
with a rate of 100% and the assignment to the corresponding tax type and tax code. Additionally you
need to assign a validity period for each new entry.
Condition
Tax Rel. Class.
W/tax code
WISC
IW
IW
WCOC
CP
CP
WPIC
PP
PP
WCSC
SP
SP
WIRC
RP
RP
WGEC
GP
GP
ICW6
CA
CA
IPW6
PA
PA
ISW6
SA
SA
IRW6
RA
RA
IGW6
GA
GA
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4.4.19 Define withholding tax codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Withholding Tax Codes €
Define Withholding Tax Codes
Transaction Code
SPRO
Here you define the tax codes for withholding taxes. You are free to create the withholding tax codes
choosing your own naming conventions. Below you can find an example on how you could customize
your system:
Withholding tax type
Wht Tax Code
Name
CA
CA
Cofins at Payment - Accumulated
CP
CP
COFINS 100% WHT Amount
GA
GA
General WHT at Payment - Accumulated
GP
CP
General 100% WHT Amount
IW
IW
ISS 100% WHT Amount
PA
PA
PIS at Payment - Accumulated
PP
PP
PIS 100% WHT Amount
RA
RA
IR at Payment - Accumulated
RP
RP
IR 100% WHT Amount
SA
SA
CSLL at Payment - Accumulated
SP
SP
CSLL 100% WHT Amount
Each withholding tax code for CBT
needs to be defined with the following characteristics:
Percentage subject to tax
= 100,00%
Posting indicator
= 1 (Standard posting: Bank/vendor/customer line item reduced)
With/tax rate
= 100,00%
4.4.20 Define minimum base amount for withholding tax types
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Minimum and Maximum
Amounts € Define Min/Max Amounts for Withholding Tax Types
Transaction Code
SPRO
In this activity, you specify a minimum base amount for all withholding tax types relevant for tax base
accumulation.
Withholding tax type
Currency
Minimum Base Amount
CA
BRL
5.000,00
GA
BRL
5.000,00
PA
BRL
5.000,00
RA
BRL
5.000,00
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SA
BRL
5.000,00
4.4.21 Define official collection codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Brazil € Define Official Collection Codes
Transaction Code
SPRO
In this Customizing activity, you define official collection codes for calculating withholding tax in Brazil.
Enter these settings manually in your SAP system.
4.4.22 Maintain Wht tax rates and assign official collection codes
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Calculation € Brazil € Maintain Withholding
Tax Rates and Assign Official Collection Codes
Transaction Code
SPRO
Tax Manager’s Workplace
(TMW)
Overview Tax Rate Tables
Here you enter the tax rates for withholding taxes as well as the corresponding official collection code.
To do this, you must select the country BR and a tax group. Normally, you enter withholding tax rates
based on the combination company code + withholding tax code.
You can enter the withholding tax rates also from the Tax Manager’s Workplace.
4.4.23 Assign withholding tax types to company code
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Company Code € Assign Withholding Tax
Types to Company Codes
Transaction Code
SPRO
In this activity, you assign all required withholding tax types to your Brazilian company codes.
4.4.24 Activate extended withholding tax
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Company Code € Activate Extended Withholding Tax
Transaction Code
SPRO
SAP provides you with two procedures for processing withholding tax: "Standard" and extended withholding tax.
Condition-Based Tax Calculation for Brazil
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"Standard" withholding tax is the procedure that has always been supported by the system. It offers
you the following features:
 Withholding tax for accounts payable
 Withholding tax calculation during payment
 Withholding tax code per vendor line item
Extended withholding tax provides the following additional features:
 Multiple withholding taxes per customer or vendor line item
 Withholding tax calculation for partial payments
You need to activate the extended withholding tax functionality for your Brazilian company codes.
4.4.25 Define accounts for withholding tax to be paid over
SAP Access
Access Menu
SAP Customizing Implementation Guide € Financial Accounting €
Financial Accounting Global Settings € Withholding Tax € Extended Withholding Tax € Postings € Define Accounts for Withholding
Tax to be Paid Over
Transaction Code
SPRO
In this activity, you define and assign the G/L accounts which shall be used for the withholding tax
postings.
Assign G/L accounts for withholding taxes to withholding tax types. Assign the same G/L account you
have assigned for each normal withholding tax type and code. For example, if 177011 is assigned for
withholding tax type CP (COFINS at Payment) / withholding tax code CP (COFINS 100% WHT Amount)
assign the same code for withholding tax type CA / Withholding tax code CA.
4.4.26 Update vendor and customer master data
Use transactions XK02 and XD02.
In the vendor and customer master data you assign all withholding tax types and codes applicable to
that business partner. Additionally you need to check the field “liable” or “W/Tax” for each combination
wht tax type / wht tax code, so that withholding taxes are calculated.
4.4.27 Map MM tax values to nota fiscal fields
For detailed information see paragraph 4.2.15.1.
4.4.28 Map SD tax values to nota fiscal fields
For detailed information see paragraph 4.2.16.2
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5 Appendix
The section 5.1 shows the access sequences, the conditions types and the tax calculation procedures
for both applications SD and MM as they are contained in the SAP standard delivery.
The section 5.2 highlights what you need to do if you switch on the condition-based tax calculation
while you are already working with Brazilian taxes using the classical tax calculation.
Finally, the section 0 gives you some hints on further important points that you should keep in mind
while working with the condition-based tax calculation for Brazil.
5.1
5.1.1
SAP Standard Tables
Access sequences for application TX (MM/FI)
The table below shows the access sequences for the application TX which are relevant to Brazil, since
they are used in the BR specific condition types. Access sequences are not customizing objects, and
are part of the SAP standard delivery.
Access sequence
BRB1
BRCC
BRCI
BRCO
BRIB
BRIC
BRID
BRII
BRIP
BRIS
BRLC
BRLO
BRLP
BRLS
BRPI
BRS1
BRS2
BRST
BRTF
BRWT
MWST
5.1.2
Description
Dummy 1 for Brazil
Brazil ICMS Conhecimento
Brazil ICMS Complement
Brazil COFINS
Brazil ICMS-Basis
Brazil ICMS
Brazil ICMS SF=ST
Brazil ICMS SF=ST for S.T.
Brazil IPI
Brazil ISS
Brazil Tax Law: ICMS
Tax Law: COFINS
Brazil Tax Law: IPI
Tax Law: PIS
Brazil PIS
Brazil ISS at service provider
Brazil ISS wh. serv. provider
Brazil Sub. Trib.
Brazil: Tax-Exempt
Brazil WHT
Tax Classification
Access sequences for application V (SD)
The table below shows the access sequences for the application V which are relevant to Brazil be- cause
they are used in the BR specific condition types. Access sequences are not customizing ob- jects, and
are part of the SAP standard delivery.
Access sequence
BRCC
BRCO
BRPI
BRWT
DIBR
DICM
Description
Brazil ICMS Conhecimento
Brazil COFINS
Brazil PIS
Brazil WHT
Brazil: Taxes Due
BR: ICMS Due
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Access sequence
DIPI
DISI
IBRR
IBRX
ICBS
ICCB
ICLW
ICVA
ICXC
IDZF
IPBS
IPLW
IPOB
IPVA
IPXC
ISS1
ISS2
ISTC
ISTI
ISTV
ISVA
IZOF
J1AG
5.1.3
Description
BR: IPI Due
BR: ICMS over IPI Due
Brazil: 100% offset
Brazil: Ext. tax determination
BR: ICMS Tax Base Values
BR: ICMS Offsetting Entry
BR: ICMS Tax Laws
BR: ICMS Tax Rates
BR: Customer ICMS Exempt
BR: ICMS Discount Zona Franca
BR: IPI Tax Base Values
BR: IPI Tax Laws
BR: ICMS Discount Zona Franca
BR: IPI Tax Rates
BR: Customer IPI Exempt
Brazil ISS at service provider
Brazil ISS wh. serv. provider
BR: ICMS Rates for Subtrib
BR: ICMS Rate for S.T.
BR: Subtrib Surcharges
BR: ISS Tax Rates
Zona Franca
Arg.: Tax relev. class.
Condition types for application TX (MM/FI)
Condition Type Description
Access Sequence
B100
BASB
BASI
Convenio 100
Base Amount
Base Amount
BRIC
BCI1
BCI2
BCI3
BCO1
BCO2
BCO3
BCO4
BCOP
ICMS Complement Base
ICMS Complem. Exempt
ICMS Complement Rate
COFINS Rate
COFINS Base
COFINS Rate 4 dec.
COFINS Pauta Amt. 4d
COFINS Pauta Amount
BRCI
BRCI
BRB1
BRCO
BRCO
BRCO
BRCO
BRCO
BDIS
BFI1
BFI2
BFI3
Discounting
ICMS Conhe Base
ICMS Conhe Rate
ICMS Conh O.Bas Flag
BRCC
BRCC
BRCC
BFRE
BI00
BIC0
BIC1
Freight
Dummy Non-Statistic
ICMS Rate
ICMS Base Reduction
BRB1
BRIC
BRIB
BIC2
BIC3
BIC5
ICMS Other Base Flag
ICMS Rate * Base
ICMS Rate * 10^n
BRIC
BRIB
BRIC
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Condition Type
Description
Access Sequence
BIC6
BIC7
BIC9
BICA
BICB
BICC
BICD
BICE
BICF
BICG
BICH
BICS
BICX
BICY
BIF0
BIFH
BIP0
BIP1
BIP2
BIP3
BIP4
BIP5
BIP7
BIP9
BIPA
BIPB
BIPC
BIPD
BIPE
BIPP
BIPS
BIPT
BIPU
BIPX
BIPY
BIS0
BIS1
BIS2
BIS3
BIS5
BIS6
BIS7
BISA
BISB
BISC
BISE
BISF
ICMS Base
ICMS Exclude Base
ICMS Ind.Calc.Base
ICMS Ind.Calc.Base
ICMS Ref BIC1
ICMS Conv.100 Flag
ICMS Ex.Base Con.
ICMS Con.Calc.Base
ICMS Other Base Flag
ICMS Rate SF=ST
ICMS Rate SF=ST
ICMS Rate for ST
ICMS Exempt
ICMS Exempt Ref BICX
ICMS on Freight
ICMS Fr Rate SF=ST
IPI Rate
IPI Base Reduction
IPI Other Base Flag
IPI Rate * Base
IPI Rate Ref BIP0
IPI Rate * 10^n
IPI Exclude Base In
IPI Calculation Base
IPI Rate Ref BIP0
IPI Ref. Base
IPI Other Base Flag
IPI Exclude Base Co
Calculate Excl./Oth.
IPI Pauta Amount
IPI -Split Vendor
IPI -Split Vendor PO
IPI -Split Vendor IV
IPI Exempt
IPI Exempt Ref BIPX
ISS Rate
ISS Rate at Prov.
ISS Base at Prov.
ISS Law at Prov.
ISS Taxloc at Prov.
ISS WHT at Prov.
ISS Min WHT at Prov.
ISS Rate at Serv.
ISS Base at Serv.
ISS Law at Serv.
ISS Taxloc.at Serv.
ISS WHT at Serv.
BRB1
BRB1
BRIB
BRIC
BRIB
BRIC
BRB1
BRIB
BRIC
BRID
BRID
BRII
MWST
MWST
BRIC
BRID
BRIP
BRIP
BRIP
BRIP
BRIP
BRIP
BRB1
BRIP
BRIP
BRIP
BRIP
BRB1
BRB1
BRIP
MWST
MWST
MWST
MWST
MWST
BRIS
BRS1
BRS1
BRS1
BRS1
BRS1
BRS1
BRS2
BRS2
BRS2
BRS2
BRS2
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Condition Type
Description
Access Sequence
BISG
BIZF
BLCO
BLIC
BLIP
BLPI
BPI1
BPI2
BPI3
BPI4
BPIP
BSF0
BSF1
BST0
BST1
BST2
BST3
BST5
BST6
BST7
BST8
BST9
BSTA
BSTB
BSTF
BSTI
BSUB
BW01
BW02
BW11
BW12
BW21
BW22
BW31
BW32
BW41
BW42
BW51
BX01
BX10
BX11
BX12
BX13
BX14
BX15
BX16
BX17
ISS Min WHT at Serv.
Zona Franca
Tax Laws for COFINS
Tax Laws for ICMS
Tax Laws for IPI
Tax Laws for PIS
PIS Rate
PIS Base
PIS Rate 4 decimals
PIS Pauta Amt. 4 dec
PIS Pauta Amount
Subtrib. Rate
ICMS Fr Rate SF=ST
Subtrib. Rate
Subtrib. Surch. Type
Subtrib. Minprice
Subtrib. Fix Price
Subtrib Icms Rate
Subtrib. Reduction 1
Subtrib. Reduction 2
Subtrib. Base Reduct
Subtrib. Calc.Base
Subtrib. Surch. Type
Subtrib. Surch. Type
Subtrib.MinPr.Factor
S.T. MinPrBef.Surch.
S.T. Base Modif.
WHT Coll.Code Gen.
WHT Rate Gen.
WHT Coll.Code PIS
WHT Rate PIS
WHT Coll.Code COFINS
WHT Rate COFINS
WHT Coll.Code CSLL
WHT Rate CSLL
WHT Coll.Code IR
WHT Rate IR
BR WHT Base Amount
BR Tax Calculation
BR ICMS Normal Base
BR ICMS Excluded Bse
BR ICMS Other Base
BR ICMS Amount
BR ICMS Freight Base
BRICMS Freight Amnt.
BR ICMS Rate
BR ICMS Conhe Base
BRS2
BRTF
BRLO
BRLC
BRLP
BRLS
BRPI
BRPI
BRPI
BRPI
BRPI
BRST
BRID
BRST
BRST
BRST
BRST
BRST
BRST
BRST
BRST
BRST
BRST
BRST
BRST
BRST
Condition-Based Tax Calculation for Brazil
BRWT
BRWT
BRWT
BRWT
BRWT
BRWT
BRWT
BRWT
BRWT
BRWT
BRWT
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Condition Type Description
BX18
BX19
BR ICMS Conhe O. Bas
BR ICMS Conhe Amount
BX1E
BX20
BX21
BX22
BX23
BX24
BX25
BX2B
BR ICMS Conhe E. Bas
BR IPI Normal Base
BR IPI Excluded Base
BR IPI Other Base
BR IPI Amount
BR IPI Offset Base
BR IPI Offset Amount
IPI Pauta Base * 10
BX30
BX31
BX32
BX40
BX41
BX42
BR ICMS Comp. Base
BR ICMS Comp. Amnt.
BR ICMS Comp. Rate
BR SubTrib Base
BR SubTrib Amount
BR SubTrib Fr. Base
BX43
BX44
BR SubTrib Fr. Amnt
BRSubTrib NF Rate
BX45
BX46
BRSubTrib NF Basred1
BRSubTrib NF Rate
BX47
BX49
BX4E
BX50
BX51
BX60
BX61
BX62
BR SubTrib Conh Base
BR SubTrib Conh Amnt
BR SubTrib Conh EBas
BR ISS Base
BR ISS Amount
BR ISS Base Prov
BR ISS ExBase Prov
BR ISS Amount Prov
BX63
BX64
BR ISS WTAmount Prov
BR ISS WT Base Prov
BX65
BX6A
BX6B
BX6C
BX6D
BX6E
BX6F
BX6G
BX6H
BX70
BX71
BX72
BX73
BR ISS WTExBase Prov
BR ISS Base Serv
BR ISS ExBase Serv
BR ISS Amount Serv
BR ISS WTAmount Serv
BR ISS WT Base Serv
BR ISS WTExBase Serv
BR ISS Offset Provider
BR ISS Offset Serv Loc
BR COFINS Base
BR COFINS Excl.Base
BR COFINS Amount
BR COFINS Amount Res
BX7B
BX7O
COF Pauta Base * 10
BR COFINS Off.TxIncl
BX7P
BX7Q
BR COFINS Pauta Amt.
BR COFINS Pauta Amt.
Condition-Based Tax Calculation for Brazil
Access Sequence
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BX7R
BR COFINS Res. Base
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Condition Type
Description
BX80
BX81
BX82
BX83
BX8B
BX8O
BX8P
BX8Q
BX8R
BXPA
BXPO
BXWA
BXWT
BXZF
CCOP
CCOX
CIC0
CIC1
CIC2
CIC3
CST1
CST2
CST3
IC1C
IC1O
ICD0
ICD1
ICD2
ICD3
ICDF
ICM0
ICM1
ICM2
ICM3
ICM4
ICMF
ICML
ICMM
ICMO
ICMP
ICMT
ICMV
ICMX
ICMY
ICMZ
ICN3
ICO1
BR PIS Base
BR PIS Excl. Base
BR PIS Amount
BR PIS Amount Res.
PIS Pauta Base * 10
BR PIS Off.TxIncl
BR PIS Pauta Amount
BR PIS Pauta Amount
BR PIS Res. Base
BR IPI Pauta Amount
BR Caller = PO?
BR WHT Base Amount
BR WHT Base Amount
BR ICMS Zona Franca
ICMS Conh Complement
ICMS Conh Compl 100
Conh ICMS Exempt
Conhecimento ICMS
Conhe. ICMS Non.Ded.
Conhe. ICMS from SD
Conhe. SubTrib
Conhe. SubTr N.Deduc
Conhe. SubTrib SD
ICMS Ind.Clearing
ICMS Ind.Clear.Off.
ICMS DIFAL Pri
ICMS DIFAL Asset
ICMS DIFAL Asset Off
ICMS DIFAL/CIAP/Asse
ICMS Deductibl-DIFAL
ICMS NF Zero Line
ICMS Industr. In
ICMS Consumption In
ICMS from SD Out
ICMS Consum Outgoing
ICMS S.T. fr. Offset
ICMS DIFAL Offs. Out
ICMS DIFAL Out
ICMS Ind.Clear.Off.
ICMS DIFAL Inv. Off.
ICMS DIFAL Investmen
ICMS DIFAL Con/Asset
ICMS Active
ICMS Active
ICMS Active
COFINS Normal Tax
ICMS Compl. Transfer
Condition-Based Tax Calculation for Brazil
Access Sequence
BRB1
BRB1
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
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Condition Type
Description
Access Sequence
ICO2
ICO3
ICO4
ICOA
ICOF
ICON
ICOO
ICOP
ICOQ
ICOR
ICOS
ICOT
ICOU
ICOV
ICOW
ICOX
ICOZ
ICS1
ICS2
ICS3
ICS4
ICS5
ICS6
ICS7
ICS8
ICS9
ICSQ
ICSW
ICSZ
ICW3
ICW5
ICZ3
ICZF
ICZG
IFR1
IFR3
IFS1
IFS3
IGEQ
IGEW
IGEZ
IGW3
IGW5
IGZ3
IIRQ
IIRW
IIRZ
INSS
ICMS Compl. Tra Offs
ICMS Compl. NVV
ICMS Compl. NVV off
COFINS Normal PO/GR
COFINS Deductible
COFINS Normal Tax
COFINS OffsetTaxIncl
ICMS Complement
COFINS WHT Accum.
COFINS Diff Resale
COFINS Normal PO/GR
STO-ICMS Complement
Cofins IV Non Deduct
Cofins Offset
COFINS WHT
ICMS complement 100
COFINS WHT Offset
Sub.Tributaria In
S.T. Consumption In
Sub.Tributaria Out
S.T. Indus Not in NF
S.T. Cons. Not in NF
S.T. Cons.Offset
S.T. Cons. Not in NF
Transf S.T Retail BO
S.T. Consumption In
CSLL WHT - Accum.
CSLL WHT
CSLL WHT Offset
COFINS WHT SD
COFINS WHT SD-Accum.
COFINS WHT Offset SD
ICMS Reverse (Z.F.)
ICMS Zona Franca IN
ICMS on freight In
ICMS on freight Out
ICMS ST freight In
ICMS ST freight Out
General WHT-Accum.
General WHT
General WHT Offset
General WHT SD
General WHT SD-Accum
Genera WHT Offset SD
IR WHT-Accum.
IR WHT
IR WHT Offset
INSS Incoming
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
BRTF
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
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Condition Type
Description
Access Sequence
INSX
IP10
IP11
IP12
IP13
IP1C
IP1O
IPI0
IPI1
IPI2
IPI3
IPI4
IPI5
IPI6
IPIA
IPIB
IPIO
IPIS
IPIX
IPIY
IPIZ
IPS3
IPSA
IPSN
IPSO
IPSQ
IPSS
IPSU
IPSV
IPSW
IPSZ
IPW3
IPW5
IPZ3
IRD1
IRD2
IRD3
IRD4
IRD5
IRD6
IRW3
IRW5
IRZ3
ISA3
ISB3
ISE3
ISF3
INSS offset (100-)
IPI Null Values NF
IPI Industr. In
IPI Consumption In
IPI Consumption In
IPI Ind.Clearing
IPI Ind.Clear.Off.
IPI NF Zero Line
IPI Industr. In
IPI Consumption In
IPI from SD Out
IPI -Split Vendor
IPI Indus. non-dedu
IPI Consu. REF IPI2
IPI Industr. Out
IPI Consum Out
IPI Null Values NF
PIS deductible
IPI Active
IPI Active
IPI Active
PIS Normal Tax
PIS Normal PO/GR
PIS NVV
PIS Offset Tax Incl.
PIS WHT - Accum.
PIS Nrmal PO/GR
PIS Normal IV NVV
Offset IPSS / IPSU
PIS WHT
PIS WHT Offset
PIS WHT SD
PIS WHT SD - Accum.
PIS WHT SD Offset
ICMS Reimbursement
ICMS Reimbur. Offset
SUBT Reimbursement
SUBT Reimbur. Offset
ICMS Reim.Offset NVV
SUBT Reim.Offset NVV
IR WHT SD
IR WHT SD-Accum.
IR WHT SD Offset
ISS at Provider SD
ISS WHT at Prov. SD
ISS at Serv.Loc. SD
ISS WHT Srv.Loc. SD
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
Condition-Based Tax Calculation for Brazil
63
16.09.2014
Condition Type
Description
Access Sequence
ISS2
ISS3
ISSA
ISSB
ISSE
ISSF
ISSG
ISSL
ISSO
ISW3
ISW5
ISZ3
IT01
IT02
IT03
ISS from MM In
ISS from SD Out
ISS at Provider
ISS WHT at Provider
ISS at Service Loc
ISS WHT at Serv. Loc
ISS Offset Provider
ISS Offset Serv. Loc
ISS from SD Out
CSLL WHT SD
CSLL WHT SD - Accum.
CSLL WHT SD Offset
ICMS Industr. In
ICMS Industr. In
ICMS Industr. In
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
MWST
5.1.4 Condition types for application V (SD)
Condition Type
Description
Access Sequence
BCO1
COFINS Rate
BRCO
BCO2
COFINS Base
BRCO
BCO3
COFINS Rate 4 Dec.
BRCO
BCO4
COFINS Pauta Amt4Dec
BRCO
BCOP
COFINS Pauta Amount
BRCO
BCOZ
BR COFINS WHT Offset
IBRX
BCSZ
BR CSLL WHT Offset
IBRX
BGEZ
BR GENERAL WHT Offst
IBRX
BI00
Dummy Non-Statistic
IBRX
BIRZ
BR IR WHT Offset
IBRX
BPI1
PIS Rate
BRPI
BPI2
PIS Base
BRPI
BPI3
PIS Rate 4Dec.
BRPI
BPI4
PIS Pauta Amt 4 Dec.
BRPI
BPIL
BR: PIS Law
BRPI
BPIP
PIS Pauta Amount
BRPI
BPSZ
BR PIS WHT Offset
IBRX
BW01
WHTColl.Code Gen.
BRWT
BW02
WHT Rate Gen.
BRWT
BW11
WHT Coll.Code PIS
BRWT
BW12
WHT Rate PIS
BRWT
BW21
WHT Coll.Code COFINS
BRWT
BW22
WHT Rate COFINS
BRWT
BW31
WHT Coll.Code CSLL
BRWT
BW32
WHT Rate CSLL
BRWT
BW41
WHT Coll.Code IR
BRWT
BW42
WHT Rate IR
BRWT
Condition-Based Tax Calculation for Brazil
64
16.09.2014
Condition Type
Description
Access Sequence
BW51
WHT Acc. Flag
BRWT
BX10
BR ICMS Normal Base
BX11
BR ICMS Excluded Bse
BX12
BR ICMS Other Base
BX13
BR ICMS Amount
BX14
BR ICMS Freight Base
BX15
BRICMS Freight Amnt.
BX16
BR ICMS Rate
BX17
BR ICMS Conhe Base
BX19
BR ICMS Conhe Amount
BX1E
BR ICMS Conhe E. Bas
BX20
BR IPI Normal Base
BX21
BR IPI Excluded Base
BX22
BR IPI Other Base
BX23
BR IPI Amount
BX24
BR IPI Offset Base
BX25
BR IPI Offset Amount
BX2B
IPI Pauta Base * 10
BX40
BR SubTrib Base
BX41
BR SubTrib Amount
BX42
BR SubTrib Fr. Base
BX43
BR SubTrib Fr. Amnt
BX44
BRSubTrib NF Rate
BX45
BR SubTrib Basered1
BX46
BR SubTrib Basered2
BX47
BR SubTrib Conh Base
BX49
BR SubTri Conhe Amnt
BX4E
BR SubTrib Conh EBas
BX50
BR ISS Base
BX51
BR ISS Amount
BX60
BR ISS Base Prov
BX61
BR ISS ExBase Prov
BX62
BR ISS Amount Prov
BX63
BR ISS WTAmount Prov
BX64
BR ISS WT Base Prov
BX65
BR ISS WT ExBas Prov
BX6A
BR ISS Base Serv
BX6B
BR ISS ExBase Serv
BX6C
BR ISS Amount Serv
BX6D
BR ISS WTAmount Serv
BX6E
BR ISS WT Base Serv
BX6F
BR ISS WT ExBas Serv
BX6O
BR ISS offset
Condition-Based Tax Calculation for Brazil
IBRX
IBRX
IBRX
IBRX
IBRX
IBRX
IBRX
IBRX
IBRX
IBRR
65
16.09.2014
Condition Type
Description
BX70
BR COFINS Base
BX71
BR COFINS Excl. Base
BX72
BR COFINS Amount
BX7B
COF Pauta Base * 10
BX7O
BR COFINS offset
BX7P
BR COFINS Pauta Amt.
BX7Q
BR COFINS Pauta Amt.
BX80
BR PIS Base
BX81
BR PIS Excl. Base
BX82
BR PIS Amount
BX8B
PIS Pauta Base * 10
BX8O
BR PIS offset
BX8P
BR PIS Pauta Amt.
BX8Q
BR PIS Pauta Amt.
BXPA
BR IPI Pauta Amount
BXWA
BR WHT Acc Base Amt
DIBR
BXWT
BR WHT Base Amount
DIBR
BXZF
BR ICMS Zona Franca
IBRX
CIC3
Conhecimento ICMS
CICO
Conhe. ICMS offset
CONH
Conhecimento
CST3
Conhe. SubTrib
MWST
CSTO
Conhe SubTrib offset
IBRR
DCOF
COFINS Due
DIBR
DGTX
General Taxability
IBRX
DICF
Devido ICMS Freight
DIBR
DICM
ICMS Due
DIBR
DIFF
Rounding Off
DIPI
BR: IPI Due
DIBR
DISI
ICMS s/IPI Due
DIBR
DISS
ISS Due
DIBR
DIZF
Zona Franca
IZOF
DPIS
PIS Due
DIBR
DSUB
Sub Trib Due
DIBR
DSUF
SubTribFreight Due
DIBR
DWHT
WHT Due
DIBR
I100
BR: ICMS Convenio100
ICVA
IBRX
Brazil tax calc.
IBRX
IC0X
BR: ICMS 0 Excempt
DIBR
ICBS
ICMS Tax Base
ICBS
ICCB
BR: ICMS Comp.Base
ICCB
ICCX
BR: ICMS Comp.Excmpt
ICCB
ICF1
ICMS Conhe Base
BRCC
Condition-Based Tax Calculation for Brazil
Access Sequence
IBRX
IBRR
IBRX
IBRR
IBRR
66
16.09.2014
Condition Type
Description
Access Sequence
ICF2
ICMS Conhe Rate
BRCC
ICFR
BR: ICMS on Freight
ICVA
ICLW
BR: ICMS Law
ICLW
ICM3
ICMS from SD
ICMI
Price+Tax (for NF)
ICMO
ICMS offset
IBRR
ICN3
COFINS from SD
MWST
ICO2
COFINS Offset SD
IBRR
ICOB
BR: ICMS Other Base
ICVA
ICOL
BR: COFINS Law
BRCO
ICOQ
COFINS WHT Accum.
IBRX
ICOW
COFINS WHT
IBRX
ICS3
Sub.Trib. from SD
ICSO
ISS offset
IBRR
ICSQ
CSLL WHT - Accum.
IBRX
ICSW
CSLL WHT
IBRX
ICVA
ICMS Tax Rate
ICVA
ICW3
COFINS WHT SD
MWST
ICW5
COFINS WHT SD - Acc
MWST
ICW6
COFINS WHT code Acc
J1AG
ICXC
BR Cust ICMS Exempt
ICXC
ICZ3
COFINS WHT SD Offset
IBRR
ICZF
ADMS Disc. Zona Fr.
IZOF
IDZF
BR: ICMS Discount ZF
IDZF
IFR3
ICMS on freight SD
IFS3
ICMS ST freight SD
IGEQ
General WHT - Accum
IBRX
IGEW
General WHT
IBRX
IGW3
General WHT SD
MWST
IGW5
General WHT SD - Acc
MWST
IGW6
General WHT code Acc
J1AG
IGZ3
Genera WHT SD Offset
IBRR
IIRQ
IR WHT - Accum.
IBRX
IIRW
IR WHT
IBRX
IP0X
BR: IPI 0 Excempt
DIBR
IPBS
IPI Tax Base
IPBS
IPI3
IPI from SD
IPIO
IPI offset
IBRR
IPIP
BR: IPI Pauta
IPVA
IPLW
BR: IPI Law
IPLW
IPOB
BR: IPI Other Base
IPVA
IPS2
PIS Offset SD
IBRR
IPS3
PIS Normal Tax
MWST
Condition-Based Tax Calculation for Brazil
67
16.09.2014
Condition Type
Description
Access Sequence
IPSQ
PIS WHT - Accum.
IBRX
IPSW
PIS WHT
IBRX
IPVA
IPI Tax Rate
IPVA
IPW3
PIS WHT SD
MWST
IPW5
PIS WHT SD - Acc
MWST
IPW6
PIS WHT code Acc
J1AG
IPXC
BR Cust IPI Exempt
IPXC
IPZ3
PIS WHT SD Offset
IBRR
IRW3
IR WHT SD
MWST
IRW5
IR WHT SD - Acc
MWST
IRW6
IR WHT code Acc
J1AG
IRZ3
IR WHT SD Offset
IBRR
ISA3
ISS at Provider SD
MWST
ISB3
ISS WHT at Prov. SD
MWST
ISE3
ISS at Serv.Loc. SD
MWST
ISF3
ISS WHT Srv.Loc. SD
MWST
ISIC
ICMS Rate SF=ST
ISTC
ISS3
ISS from SD
ISSA
ISS at Provider
MWST
ISSB
ISS WHT at Provider
IBRX
ISSC
ISS WHT Off. Prov.
MWST
ISSD
ISS WHT Again Prov.
MWST
ISSE
ISS at Serv.Loc.
MWST
ISSF
ISS WHT at Serv.Loc.
IBRX
ISSG
ISS WHT Off. SrvLoc
MWST
ISSH
ISS WHT Again SrvLoc
MWST
IST2
BR: Sub.Trib Base 2
ISTV
ISTB
Sub. Trib Base Value
ISTV
ISTC
Subtrib. Base Reduct
ISTV
ISTD
ICMS Rate for ST
ISTI
ISTF
BR: Sub.Trib FixPric
ISTV
ISTI
S.T. MinPrBef.Surch.
ISTV
ISTM
BR: Sub.Trib MinPric
ISTV
ISTN
Subtrib.MinPr.Factor
ISTV
ISTS
Subtrib Surcharge
ISTV
ISTT
BR: Sub.Trib SurType
ISTV
ISVA
BR: ISS Amount
ISVA
ISVB
ISS Rate at Prov.
ISS1
ISVC
ISS Base at Prov.
ISS1
ISVD
ISS Law at Prov.
ISS1
ISVE
IPI from SD
ISS1
ISVF
ISS TaxLoc at Prov.
ISS1
ISVG
ISS WHT at Prov.
ISS1
Condition-Based Tax Calculation for Brazil
68
16.09.2014
Condition Type
Description
Access Sequence
ISVH
ISS Min WHT at Prov.
ISS1
ISVN
ISS Rate at Serv.
ISS2
ISVO
ISS Base at Serv.
ISS2
ISVP
ISS Law at Serv.
ISS2
ISVQ
ISS Ins. Cal at Serv
ISS2
ISVR
ISS TaxLoc at Serv.
ISS2
ISVS
ISS WHT at Serv.
ISS2
ISVT
ISS Min WHT at Serv.
ISS2
ISW3
CSSL WHT SD
MWST
ISW5
CSLL WHT SD - Acc
MWST
ISW6
CSLL WHT code Acc
J1AG
ISZ3
CSLL WHT SD Offset
IBRR
WCOC
BR COFINS WHT Code
J1AG
WCSC
BR CSLL WHT Code
J1AG
WGEC
BR General WHT Code
J1AG
WIRC
BR IR WHT Code
J1AG
WISC
BR ISS WHT Code
J1AG
WPIC
BR PIS WHT Code
J1AG
5.1.5
Tax calculation procedure TAXBRA
The table below shows the calculation procedure TAXBRA, which is the standard tax calculation procedure for condition-based taxes for the usage A and the application TX.
The calculation procedure TAXBRA is delivered by SAP. The corresponding BC set is
ZCSC_BR_CBT_TAXBRA_CALC_PROCD_MM.
Details about the structure of the tax calculation procedure TAXBRA can be found in the section
4.2.12.1.
In order to make the identification of rows relating to special functionalities easier, they are highlighted
as follows:




Blue = Conhecimento de Transporte Eletrônico / ICMS in freight invoices;
Red = ISS / Service Tax;
Purple = PIS/COFINS with 4 decimal places.
Green = Withholding Taxes; the entries marked by (*) are displayed in the table, however they
are not included in the BC set. These refer to condition value formulas, which are required for
withholding taxes with and without accumulation (note 916003). The condition value formulas
must be defined and assigned to the respective steps in the calculation procedure by the customer.
Step
Description
1
First line: zero
10
Base Amount
11
Tax-relev. conditions:
12
Discounting
BDIS
13
Freight
14
S.T. Base Modif.
Cond
Type
From
Step
To
Step
Stat
Sub
Tot
Req
Alt.
Calc.
Type
Alt.
CBV
X
320
160
BFRE
X
320
160
BSUB
X
320
160
Acc.
Key
X
BASB
1
1
Condition-Based Tax Calculation for Brazil
X
69
16.09.2014
Step
Description
15
Calling Application:
1
X
16
1
X
17
Determine calling
application:
BR Caller = PO?
19
Read tax data:
1
X
20
ICMS
1
X
21
ICMS Rate
BIC0
X
160
22
BIC1
X
160
BIC2
X
160
24
ICMS Base Reduction
ICMS Other Base
Flag
ICMS Exempt
BICX
X
160
25
Convenio 100
B100
X
160
26
Tax Laws for ICMS
BLIC
X
160
27
ICMS Rate SF=ST
BICH
X
160
28
ICMS Rate for ST
BICS
X
160
30
ICMS Complement
31
BCI1
X
160
BCI2
X
160
40
ICMS Complement
Base
ICMS Complem.
Exempt
ICMS on Freight
41
ICMS on Freight
BIF0
X
160
42
ICMS Fr Rate SF=ST
BIFH
X
160
43
ICMS Conhe Base
BFI1
X
160
44
ICMS Conhe Rate
BFI2
X
160
45
BFI3
X
160
50
ICMS Conh O.Bas
Flag
IPI
51
IPI Rate
BIP0
X
160
52
IPI Base Reduction
BIP1
X
160
53
IPI Other Base Flag
BIP2
X
160
54
IPI Pauta Amount
BIPP
X
55
IPI Exempt
BIPX
X
160
56
Tax Laws for IPI
BLIP
X
160
60
ISS
61
ISS Rate
70
Sub.Trib.
71
Subtrib. Rate
BST0
X
160
72
Subtrib. Surch. Type
BST1
X
160
73
Subtrib. Minprice
BST2
X
74
Subtrib. Fix Price
BST3
X
75
Subtrib. Reduction 1
BST6
X
160
76
Subtrib. Reduction 2
BST7
X
160
23
32
Cond
Type
From
Step
BXPO
To
Step
Stat
X
1
1
1
1
BIS0
Condition-Based Tax Calculation for Brazil
Req
160
Alt.
Calc.
Type
Alt.
CBV
Acc.
Key
160
X
X
X
X
X
1
Sub
Tot
160
X
70
16.09.2014
Step
Description
Cond
Type
77
Subtrib. Base Reduct
BST8
X
160
78
Subtrib.MinPr.Factor
BSTF
X
160
79
S.T. MinPrBef.Surch.
BSTI
X
160
80
ISS New 2004:
81
ISS Rate at Prov.
BIS1
X
160
82
ISS Base at Prov.
BIS2
X
160
83
ISS Law at Prov.
BIS3
X
160
85
ISS Taxloc at Prov.
BIS5
X
160
86
ISS WHT at Prov.
BIS6
X
160
87
BIS7
X
160
90
ISS Min WHT at
Prov.
**** Zona Franca ****
91
ISS Rate at Serv.
BISA
X
160
92
ISS Base at Serv.
BISB
X
160
93
ISS Law at Serv.
BISC
X
160
95
ISS Taxloc.at Serv.
BISE
X
160
96
ISS WHT at Serv.
BISF
X
160
97
BISG
X
160
110
ISS Min WHT at
Serv.
PIS, COFINS
111
COFINS Rate
BCO1
X
342
160
112
COFINS Rate 4 dec.
BCO3
X
343
160
113
COFINS Pauta
Amount
COFINS Pauta Amt.
4d
COFINS Base
BCOP
X
343
BCO4
X
343
BCO2
X
160
BLCO
X
160
121
Tax Laws for
COFINS
PIS Rate
BPI1
X
342
160
122
PIS Rate 4 decimals
BPI3
X
343
160
123
PIS Pauta Amount
BPIP
X
343
124
PIS Pauta Amt. 4 dec
BPI4
X
343
125
PIS Base
BPI2
X
160
126
Tax Laws for PIS
BLPI
X
160
190
Call Tax Calculation:
191
BR Tax Calculation
200
Tax Results:
210
BR ICMS Normal
Base
BR ICMS Excluded
Bse
BR ICMS Other Base
BX10
X
320
BX11
X
320
BX12
X
320
BR ICMS Conhe
Base
BX17
X
320
114
115
116
215
220
221
From
Step
1
1
1
BX01
To
Step
Stat
Req
Alt.
Calc.
Type
Alt.
CBV
Acc.
Key
X
X
X
1
X
10
X
1
X
Condition-Based Tax Calculation for Brazil
Sub
Tot
320
71
16.09.2014
Step
Description
Cond
Type
222
BR ICMS Conhe O.
Bas
BR ICMS Conhe E.
Bas
BR ICMS Amount
BX18
X
Alt.
Calc.
Type
320
BX1E
X
320
BX13
X
320
BR ICMS Zona Franca
BR ICMS Rate
BXZF
X
320
BX16
X
320
BR ICMS Conhe
Amount
BR IPI Normal Base
BX19
X
320
BX20
X
320
BX21
X
320
240
BR IPI Excluded
Base
BR IPI Other Base
BX22
X
320
245
BR IPI Amount
BX23
X
320
246
BR IPI Offset Base
BX24
X
320
247
BR IPI Offset Amount
BX25
X
320
248
BR IPI Pauta Amount
BXPA
X
320
250
BX30
X
320
BX31
X
320
BX32
X
320
260
BR ICMS Comp.
Base
BR ICMS Comp.
Amnt.
BR ICMS Comp.
Rate
BR SubTrib Base
BX40
X
320
265
BR SubTrib Amount
BX41
X
320
270
BR SubTrib Fr. Base
BX42
X
320
275
BR SubTrib Fr. Amnt
BX43
X
320
277
BRSubTrib NF Rate
BX44
X
320
280
BX14
X
320
BX15
X
320
BX4E
X
320
BX47
X
320
BX49
X
320
290
BR ICMS Freight
Base
BRICMS Freight
Amnt.
BR SubTrib Conh
EBas
BR SubTrib Conh
Base
BR SubTrib Conh
Amnt
BR ISS Base
BX50
X
320
295
BR ISS Amount
BX51
X
320
300
BR ISS Base Prov
BX60
X
320
301
BR ISS ExBase Prov
BX61
X
320
305
BR ISS Amount Prov
BX62
X
320
310
BR ISS WTAmount
Prov
BR ISS WT Base
Prov
BR ISS WTExBase
BX63
X
320
BX64
X
320
BX65
X
320
223
225
226
227
228
230
235
255
256
285
286
287
289
311
312
From
Step
Condition-Based Tax Calculation for Brazil
To
Step
Stat
Sub
Tot
Req
Alt.
CBV
Acc.
Key
72
16.09.2014
Step
Description
Cond
Type
From
Step
To
Step
Stat
Sub
Tot
Req
Alt.
Calc.
Type
Alt.
CBV
Acc.
Key
Prov
315
BR ISS Base Serv
BX6A
X
320
316
BR ISS ExBase Serv
BX6B
X
320
320
BR ISS Amount Serv
BX6C
X
320
325
BX6D
X
320
BX6E
X
320
BX6F
X
320
339
BR ISS WTAmount
Serv
BR ISS WT Base
Serv
BR ISS WTExBase
Serv
ISS Offset Provider
BX6G
X
320
340
ISS Offset Serv Loc
BX6H
X
320
349
PI Pauta Base * 10
BX2B
X
320
350
BR COFINS Base
BX70
X
320
351
BR COFINS
Excl.Base
BR COFINS Amount
BX71
X
320
BX72
X
320
BX7O
X
320
BX73
X
320
BX7R
X
320
BX7P
X
320
BX7Q
X
320
367
BR COFINS
Off.TxIncl
BR COFINS Amount
Res
BR COFINS Res.
Base
BR COFINS Pauta
Amt.
BR COFINS Pauta
Amt.
COF Pauta Base * 10
BX7B
X
320
370
BR PIS Base
BX80
X
320
371
BR PIS Excl. Base
BX81
X
320
375
BR PIS Amount
BX82
X
320
380
BR PIS Off.TxIncl
BX8O
X
320
381
BR PIS Amount Res.
BX83
X
320
382
BR PIS Res. Base
BX8R
X
320
385
BX8P
X
320
BX8Q
X
320
387
BR PIS Pauta
Amount
BR PIS Pauta
Amount
PIS Pauta Base * 10
BX8B
X
320
400
Tax Code Conditions:
405
IPI NF Zero Line
406
330
335
355
360
361
362
365
366
386
1
X
IPI0
245
X
VST
ICMS NF Zero Line
ICM0
225
X
VST
409
Conh ICMS Exempt
CIC0
228
X
VST
410
IPI
Industr. In
IPI1
245
1
IPI
412
IPI -Split Vendor
IPI4
247
1
NVV
415
ICMS Industr. In
ICM1
225
1
ICM
416
ICMS DIFAL
Con/Asset
ICMV
225
1
ICD
Condition-Based Tax Calculation for Brazil
73
16.09.2014
Step
Description
Cond
Type
From
Step
417
ICMT
225
1
418
ICMS DIFAL Investmen
ICMS DIFAL Inv. Off.
ICMP
417
1
419
Conhecimento ICMS
CIC1
228
1
420
Sub.Tributaria In
ICS1
265
425
ICMS S.T. fr. Offset
ICMF
225
1
430
ICMS on freight In
IFR1
285
1
435
ICMS ST freight In
IFS1
275
ICS
436
Conhe. SubTrib
CST1
289
ICS
440
IPI Ind.Clearing
IP1C
245
1
445
IPI Ind.Clear.Off.
IP1O
245
1
450
ICMS Ind.Clearing
IC1C
225
1
455
ICMS Ind.Clear.Off.
IC1O
225
1
480
ICO1
255
1
160
ICO2
480
1
160
482
ICMS Compl. Transfer
ICMS Compl. Tra
Offs
ICMS Compl. NVV
ICO3
255
1
160
483
ICMS Compl. NVV off
ICO4
482
1
160
510
IPI Consumption In
IPI2
245
1
NVV
515
ICMS Consumption
In
Conhe. ICMS
Non.Ded.
S.T. Consumption In
ICM2
225
1
NVV
CIC2
228
1
NVV
ICS2
265
NVV
Conhe. SubTr
N.Deduc
ICMS Complement
CST2
289
NVV
ICOP
255
1
ICP
CCOP
255
1
ICP
ICOT
255
1
ICP
ICOX
525
1
164
ICX
CCOX
526
1
164
ICX
555
ICMS Conh Complement
STO-ICMS Complement
ICMS complement
100
ICMS Conh Compl
100
ISS from MM In
ISS2
295
1
560
ISS from SD Out
ISSO
555
1
164
MW4
610
IPI from SD Out
IPI3
245
1
MW1
615
ICMS from SD Out
ICM3
225
1
MW2
616
ICMS DIFAL Out
ICMM
225
1
MW2
617
ICML
616
1
CIC3
228
1
620
ICMS DIFAL Offs.
Out
Conhe. ICMS from
SD
Sub.Tributaria Out
ICS3
265
621
Conhe. SubTrib SD
CST3
289
481
517
520
521
525
526
530
535
536
618
Condition-Based Tax Calculation for Brazil
To
Step
Stat
Sub
Tot
Req
Alt.
Calc.
Type
Alt.
CBV
Acc.
Key
ICD
164
ICC
ICM
ICS
164
IC1
ICM
IPC
164
IPC
164
ICC
ICC
ICP
164
ICX
NVV
164
ICX
IC1
164
ICC
MW2
MW3
1
MW3
74
16.09.2014
Step
Description
Cond
Type
From
Step
625
ISS from SD Out
ISS3
295
1
630
ICMS Reverse (Z.F.)
ICZF
225
1
164
NVV
631
ICZG
225
1
164
NVV
640
ICMS Zona Franca
IN
ICMS on freight Out
IFR3
285
1
645
ICMS ST freight Out
IFS3
275
650
ICM4
225
1
MW2
680
ICMS Consum Outgoing
INSS Incoming
INSS
10
1
VST
685
INSS offset (100-)
INSX
680
1
710
IRD1
10
1
IR1
IRD2
710
1
IR2
IRD3
10
1
IR3
IRD4
720
1
IR4
IRD5
10
1
NVV
IRD6
10
1
NVV
750
ICMS Reimbursement
ICMS Reimbur. Offset
SUBT Reimbursement
SUBT Reimbur. Offset
ICMS Reim.Offset
NVV
SUBT Reim.Offset
NVV
ISS
755
ISS at Provider
ISSA
305
1
NVV
760
ISS WHT at Provider
ISSB
310
1
ISW
765
ISS at Service Loc
ISSE
320
1
NVV
770
ISSF
325
1
ISW
775
ISS WHT at Serv.
Loc
ISS Offset Provider
ISSG
339
1
NVV
776
ISS Offset Serv Loc
ISSL
340
1
NVV
779
PIS/COFINS non
deductible
COFINS Normal Tax
715
720
725
730
735
780
To
Step
Stat
Sub
Tot
Req
Alt.
Calc.
Type
Alt.
CBV
Acc.
Key
MW4
MW3
MW3
1
164
INX
X
1
X
ICON
355
1
NVV
ICOO
360
1
NVV
784
COFINS OffsetTaxIncl
PIS Normal Tax
IPSN
375
1
NVV
786
PIS Offset Tax Incl.
IPSO
380
1
NVV
789
790
PIS/COFINS deductible
COFINS Deductible
791
PIS deductible
792
793
782
1
X
ICOF
355
X
VST
IPIS
375
X
VST
Cofins Offset
ICOV
360
1
COFINS Normal
PO/GR
Cofins IV Non Deduct
ICOS
360
1
160
CO3
ICOU
360
1
161
NVV
ICOA
355
796
COFINS Normal
PO/GR
Offset IPSS / IPSU
IPSV
380
1
797
PIS Nrmal PO/GR
IPSS
380
1
160
PI3
798
PIS Normal IV NVV
IPSU
380
1
161
NVV
794
795
Condition-Based Tax Calculation for Brazil
360
164
1
CO3
CO3
164
PI3
75
Step
Description
Cond
Type
From
Step
To
Step
799
PIS Normal PO/GR
IPSA
375
380
900
Withholding Taxes
904
WHT Coll.Code Gen.
BW01
X
5
905
WHT Rate Gen.
BW02
X
5
909
WHT Coll.Code PIS
BW11
X
5
910
WHT Rate PIS
BW12
X
5
914
BW21
X
5
915
WHT Coll.Code
COFINS
WHT Rate COFINS
BW22
X
5
919
WHT Coll.Code CSLL
BW31
X
5
920
WHT Rate CSLL
BW32
X
5
924
WHT Coll.Code IR
BW41
X
5
925
WHT Rate IR
BW42
X
5
940
BR WHT Base
Amount
BR WHT Base
Amount
BR WHT Base
Amount
COFINS WHT
BW51
X
BXWT
X
900(*)
5
BXWA
X
901(*)
5
ICOW
915
900(*)
WTC
ICOQ
915
901(*)
WAC
952
COFINS WHT Accum.
COFINS WHT Offset
ICOZ
950
955
PIS WHT
IPSW
910
900(*)
WTP
956
PIS WHT - Accum.
IPSQ
910
901(*)
WAP
957
PIS WHT Offset
IPSZ
955
960
CSLL WHT
ICSW
920
900(*)
WTS
961
CSLL WHT - Accum.
ICSQ
920
901(*)
WAS
962
CSLL WHT Offset
ICSZ
960
965
IR WHT
IIRW
925
900(*)
WTI
966
IR WHT-Accum.
IIRQ
925
901(*)
WAI
967
IR WHT Offset
IIRZ
965
970
General WHT
IGEW
905
900(*)
WTG
971
General WHTAccum.
General WHT Offset
IGEQ
905
901(*)
WAG
IGEZ
970
945
946
950
951
972
1
Stat
Sub
Tot
1
X
2
164
956
164
961
164
966
164
971
355
X
E
982
361
X
D
986
375
X
E
X
D
998
COFINS Diff Resale
ICOR
999
Dummy Non-Statistic
BI00
Condition-Based Tax Calculation for Brazil
160
951
981
987
Req
16.09.2014
Alt.
Alt.
Acc.
Calc. CBV Key
Type
PI3
NVV
NVV
NVV
NVV
164
NVV
163
IPI
12
NVV
76
16.09.2014
5.1.6
Pricing procedure RVABRA
The table below shows the calculation procedure RVABRA, which is the standard tax calculation procedure for condition-based taxes for the usage A and the application V.
The calculation procedure RVABRA is delivered by SAP. The corresponding BC set is
ZCSC_BR_CBT_RVABRA_CALC_PROCD_SD.
Details about the structure of the tax calculation procedure RVABRA can be found in the section
4.2.12.2.
Even though you need a pricing procedure to calculate Brazilian taxes, it is very common that customers use their own pricing procedure instead of the standard one. Copy the RVABRA pricing procedure
and adapt it according to your business needs. To avoid a too long pricing procedure, which could have
negative effects on the system performance, you could delete the rows, which are not needed in your
company, from the pricing procedure. For example, if you do not sell services, you do not need the ISS
rows from the pricing procedure RVABRA.
The pricing procedure RVABRA displayed here and contained in the BC set refers to the requirements
from the law MP135 (notes 664855 and 747607). It does not contain the changes due to the requirements about the withholding tax accumulation. The reason for this is that withholding tax accumulation
on the outgoing side applies only to a limited group of services and it impacts only a limited number of
companies. If you need to implement withholding taxes with accumulation for your selling scenarios, you
need to change some steps of the pricing procedure RVABRA and create some new steps. This is
displayed in the second table below
RVABRA according to MP135 (note 664855 and 747607)
In order to make the identification of rows relating to special functionalities easier, they are highlighted
as follows:




Blue = Conhecimento de Transporte Eletrônico / ICMS in freight invoices;
Red = ISS / Service Tax;
Green = Withholding Taxes;
Purple = PIS/COFINS with 4 decimal places.
Step Description
Cond
Type
From To Stat.
Step Ste
p
Sub Req.
Tot.
Alt.
Calc.
Type
Alt. Acc.
CBV Key
1
**** Zero ****
X
10
Price
PR00
2
50
Discount (Value)
RB00
2
198
Net Base
199
General Taxability
DGTX
X
160
200
ICMS Due
DICM
X
160
201
ICMS Tax Rate
ICVA
X
160
202
ICMS Tax Base
ICBS
X
160
203
BR: ICMS Other Base
ICOB
X
160
204
BR: ICMS 0 Exempt
IC0X
X
160
205
BR: ICMS Convenio100 I100
X
160
206
BR: ICMS Law
ICLW
X
160
207
ICMS Rate SF=ST
ISIC
X
160
208
ICMS Rate for ST
ISTD
X
160
209
BR Cust ICMS Exempt
ICXC
X
160
210
Zona Franca
DIZF
X
160
220
Devido ICMS Freight
DICF
X
160
Condition-Based Tax Calculation for Brazil
77
16.09.2014
From To Stat.
Step Ste
p
Sub Req.
Tot.
Step Description
Cond
Type
221
BR: ICMS on Freight
ICFR
X
160
222
Conhecimento
CONH
X
160
223
ICMS Conhe Base
ICF1
X
160
224
ICMS Conhe Rate
ICF2
X
160
225
ICMS Conh O.Bas Flag
ICF3
X
160
230
ICMS s/IPI Due
DISI
X
160
240
BR: IPI Due
DIPI
X
160
241
IPI Tax Rate
IPVA
X
160
242
IPI Tax Base
IPBS
X
160
243
BR: IPI Other Base
IPOB
X
160
244
BR: IPI Pauta
IPIP
X
245
BR: IPI 0 Excempt
IP0X
X
160
246
BR: IPI Law
IPLW
X
160
247
BR Cust IPI Exempt
IPXC
X
160
248
COFINS Due
DCOF
X
160
249
COFINS Rate
BCO1
X
342
160
250
COFINS Rate 4 Dec.
BCO3
X
343
160
251
COFINS Pauta Amount
BCOP
X
343
252
BCO4
X
343
253
COFINS Pauta
Amt4Dec
COFINS Base
BCO2
X
160
254
PIS Due
DPIS
X
160
255
PIS Rate
BPI1
X
342
160
256
PIS Rate 4Dec.
BPI3
X
343
160
257
PIS Pauta Amount
BPIP
X
343
258
PIS Pauta Amt 4 Dec.
BPI4
X
343
259
PIS Base
BPI2
X
160
260
ISS Due
DISS
X
160
261
BR: ISS Amount
ISVA
X
160
265
ISS New 2004
266
ISS Rate at Prov.
ISVB
X
160
267
ISS Base at Prov.
ISVC
X
160
268
ISS Law at Prov.
ISVD
X
160
269
IPI from SD
ISVE
X
160
270
ISS TaxLoc at Prov.
ISVF
X
160
271
ISS WHT at Prov.
ISVG
X
160
272
ISS Min WHT at Prov.
ISVH
X
160
273
ISS Rate at Serv.
ISVN
X
160
274
ISS Base at Serv.
ISVO
X
160
275
ISS Law at Serv.
ISVP
X
160
276
ISS Ins. Cal at Serv
ISVQ
X
160
277
ISS TaxLoc at Serv.
ISVR
X
160
1
Condition-Based Tax Calculation for Brazil
Alt.
Calc.
Type
Alt. Acc.
CBV Key
X
78
16.09.2014
From To Stat.
Step Ste
p
Sub Req.
Tot.
Step Description
Cond
Type
278
ISS WHT at Serv.
ISVS
X
160
279
ISS Min WHT at Serv.
ISVT
X
160
280
Sub Trib Due
DSUB
X
160
281
Subtrib Surcharge
ISTS
X
160
282
BR: Sub.Trib SurType
ISTT
X
160
283
BR: Sub.Trib MinPric
ISTM
X
160
284
BR: Sub.Trib FixPric
ISTF
X
285
Sub. Trib Base Value
ISTB
X
160
286
BR: Sub.Trib Base 2
IST2
X
160
287
Subtrib. Base Reduct
ISTC
X
160
288
Subtrib.MinPr.Factor
ISTN
X
160
289
S.T. MinPrBef.Surch.
ISTI
X
160
290
SubTribFreight Due
DSUF
X
160
300
Price+Tax (for NF)
ICMI
310
**** Modify Base ****
320
Material
K004
2
ERS
321
Customer Discount
K007
2
ERS
322
Customer/Material
K005
2
ERS
400
Freight
KF00
2
ERF
600
Brazil tax calc.
IBRX
610
BR ICMS Normal Base
612
1
1
300
2
Alt.
Calc.
Type
320
ERL
X
599 X
320
BX10
X
320
BR ICMS Excluded Bse
BX11
X
320
614
BR ICMS Other Base
BX12
X
320
615
BR ICMS Conhe Base
BX17
X
320
616
BR ICMS Amount
BX13
617
BR ICMS Zona Franca
BXZF
618
BR ICMS Freight Base
BX14
X
320
619
BR ICMS Conhe E. Bas BX1E
X
320
620
BRICMS Freight Amnt.
621
BR ICMS Conhe OtherB BX18
X
320
622
BR ICMS Rate
BX16
X
320
623
BX19
624
BR ICMS Conhe
Amount
BR IPI Normal Base
BX20
X
320
626
BR IPI Excluded Base
BX21
X
320
628
BR IPI Other Base
BX22
X
320
630
BR IPI Amount
BX23
632
BR IPI Offset Base
BX24
X
320
634
BR IPI Offset Amount
BX25
X
320
635
IPI Pauta Base * 10
BX2B
X
320
636
BR SubTrib Base
BX40
X
320
637
BR SubTrib Conh Base
BX47
X
320
BX15
Condition-Based Tax Calculation for Brazil
Alt. Acc.
CBV Key
320
MW2
320
MWS
320
320
320
MW3
MW2
MW1
79
16.09.2014
From To Stat.
Step Ste
p
Sub Req.
Tot.
Step Description
Cond
Type
638
BR SubTrib Amount
BX41
639
BR SubTrib Conh Ebas
BX4E
X
320
640
BR SubTrib Fr. Base
BX42
X
320
642
BR SubTrib Fr. Amnt
BX43
644
BRSubTrib NF Rate
BX44
645
BR SubTri Conhe Amnt
BX49
646
BR ISS Base
BX50
X
320
647
BR SubTrib Basered1
BX45
X
320
648
BR SubTrib Basered2
BX46
X
320
650
BR IPI Pauta Amount
BXPA
652
BR ISS Base Prov
BX60
X
320
653
BR ISS ExBase Prov
BX61
X
320
654
BR ISS WT Base Prov
BX64
X
320
655
BR ISS WT ExBas Prov
BX65
X
320
656
BR ISS Base Serv
BX6A
X
320
657
BR ISS ExBase Serv
BX6B
X
320
658
BR ISS WT Base Serv
BX6E
X
320
659
BR ISS WT ExBas Serv
BX6F
X
320
660
BR ISS Amount
BX51
320
MW4
661
BR ISS Amount Prov
BX62
320
MW4
662
BR ISS WTAmount Prov BX63
663
BR ISS Amount Serv
664
BR ISS WTAmount Serv BX6D
665
BR ISS offset
BX6O
666
BR COFINS Base
BX70
X
320
667
BR COFINS Excl. Base
BX71
X
320
668
BR COFINS Amount
BX72
669
BR COFINS Pauta Amt. BX7P
X
320
670
BR COFINS Pauta Amt. BX7Q
X
320
671
COF Pauta Base * 10
BX7B
X
320
672
BR COFINS offset
BX7O
675
BR PIS Base
BX80
X
320
677
BR PIS Excl. Base
BX81
X
320
679
BR PIS Amount
BX82
680
BR PIS Pauta Amt.
BX8P
X
320
681
BR PIS Pauta Amt.
BX8Q
X
320
682
PIS Pauta Base * 10
BX8B
X
320
683
BR PIS offset
BX8O
700
702
**** Tax Code Conditions ****
IPI from SD
IPI3
1
X
704
ICMS from SD
ICM3
1
X
Alt.
Calc.
Type
320
320
X
320
BX6C
660
664
MW1
MW4
BRI
668
COF
ERL
320
679
MW3
320
320
668
MW3
320
320
X
MW3
320
320
X
Alt. Acc.
CBV Key
679
PIS
ERL
1
Condition-Based Tax Calculation for Brazil
80
16.09.2014
Sub Req.
Tot.
Step Description
Cond
Type
From To Stat.
Step Ste
p
706
Sub.Trib. from SD
ICS3
1
X
708
ISS from SD
ISS3
1
X
710
ADMS Disc. Zona Fr.
ICZF
1
X
712
ICMS on freight SD
IFR3
1
X
714
ICMS ST freight SD
IFS3
1
X
715
ISS at Provider
ISSA
1
X
715
ISS WHT at Provider
ISSB
662
715
ISS WHT Off. Prov.
ISSC
1
X
715
ISS WHT Again Prov.
ISSD
1
X
715
ISS at Serv.Loc.
ISSE
1
X
715
ISS WHT at Serv.Loc.
ISSF
664
715
ISS WHT Off. SrvLoc
ISSG
1
X
715
ISS WHT Again SrvLoc
ISSH
1
X
716
Conhecimento ICMS
CIC3
1
X
717
Conhe. SubTrib
CST3
1
X
719
Total Tax
720
ICMS offset
ICMO
616
BRI
721
Conhe. ICMS offset
CICO
623
BRI
722
Conhe SubTrib offset
CSTO
645
BRI
740
Rounding Off
DIFF
750
Net Value + Tax
800
Cash Discount
SKTO
X
810
Internal price
VPRS
X
899
X
900
1
WITHHOLDING TAXES
ON GROSS
BR General WHT Code WGEC
X
164
901
BR PIS WHT Code
X
164
902
BR COFINS WHT Code WCOC
X
164
903
BR CSLL WHT Code
WCSC
X
164
904
BR IR WHT Code
WIRC
X
164
905
BR ISS WHT Code
WISC
X
164
910
BR WHT Base Amount
BXWT
X
5
912
WHT Due
DWHT
X
160
913
WHT Acc. Flag
BW51
X
915
WHTColl.Code Gen.
BW01
916
WHT Rate Gen.
BW02
920
WHT Coll.Code PIS
BW11
921
WHT Rate PIS
BW12
925
WHT Coll.Code COFINS BW21
926
WHT Rate COFINS
BW22
930
WHT Coll.Code CSLL
BW31
931
WHT Rate CSLL
BW32
702
Alt.
Calc.
Type
Alt. Acc.
CBV Key
WK3
WK3
718
13
16
4
ERS
4
WPIC
1
Condition-Based Tax Calculation for Brazil
160
5
5
X
X
1
2
4
X
X
1
B
11
X
X
1
9
5
X
X
5
81
16.09.2014
Step Description
Cond
Type
From To Stat.
Step Ste
p
935
WHT Coll.Code IR
BW41
1
936
WHT Rate IR
BW42
940
General WHT
IGEW
916
942
BGEZ
916
945
BR GENERAL WHT
Offst
PIS WHT
IPSW
921
947
BR PIS WHT Offset
BPSZ
921
950
COFINS WHT t
ICOW
926
953
BR COFINS WHT Offset BCOZ
926
955
CSLL WHT
ICSW
931
957
BR CSLL WHT Offset
BCSZ
931
960
IR WHT
IIRW
936
962
BR IR WHT Offset
BIRZ
936
999
Dummy Non-Statistic
BI00
1
Sub Req.
Tot.
Alt.
Calc.
Type
Alt. Acc.
CBV Key
X
X
5
WG3
164
WG4
WP3
164
WP4
WC3
164
WC4
WS3
164
WS4
WI3
164
WI4
X
RVABRA with withholding tax accumulation
Step Description
899
Stat. Sub Req.
From To
Step Step
Tot.
Cond
Type
Alt.
Calc.
Type
Alt. Acc.
CBV Key
X
900
1
WITHHOLDING TAXES
ON GROSS
BR General WHT Code WGEC
X
164
901
BR PIS WHT Code
X
164
902
BR COFINS WHT Code WCOC
X
164
903
BR CSLL WHT Code
WCSC
X
164
904
BR IR WHT Code
WIRC
X
164
905
BR ISS WHT Code
WISC
X
164
906
General WHT code Accu
PIS WHT code Accu
IGW6
X
164
IPW6
X
164
ICW6
X
164
909
COFINS WHT code
Accu
CSLL WHT code Accu
ISW6
X
164
910
IR WHT code Accu
IRW6
X
164
911
WHT Due
DWHT
X
912
WHT Acc. Flag
BW51
X
913
BR WHT Base Amount
BXWT
X
900
5
914
BR WHT Acc Base Amt
BXWA
X
901
5
915
WHTColl.Code Gen.
BW01
916
WHT Rate Gen.
BW02
920
WHT Coll.Code PIS
BW11
907
908
WPIC
1
Condition-Based Tax Calculation for Brazil
2
160
X
X
1
160
5
X
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16.09.2014
Step Description
Cond
Type
921
WHT Rate PIS
BW12
925
WHT Coll.Code COFINS BW21
926
WHT Rate COFINS
BW22
930
WHT Coll.Code CSLL
BW31
931
WHT Rate CSLL
BW32
935
WHT Coll.Code IR
BW41
936
WHT Rate IR
BW42
940
General WHT
IGEW
916
900
WG3
941
General WHT Accum.
IGEQ
916
901
WG5
942
BGEZ
940
945
BR GENERAL WHT
Offst
PIS WHT
IPSW
921
900
WP3
946
PIS WHT - Accum.
IPSQ
921
901
WP5
947
BR PIS WHT Offset
BPSZ
945
950
COFINS WHT
ICOW
926
900
WC3
951
COFINS WHT Accum.
ICOQ
926
901
WC5
953
BR COFINS WHT Offset BCOZ
950
955
CSLL WHT
ICSW
931
900
WS3
956
CSLL WHT - Accum.
ICSQ
931
901
WS5
957
BR CSLL WHT Offset
BCSZ
955
960
IR WHT
IIRW
936
900
WI3
961
IR WHT - Accum.
IIRQ
936
901
WI5
962
BR IR WHT Offset
BIRZ
960
999
Dummy Non-Statistic
BI00
1
5.2
From To
Stat. Sub Req.
Step Step
Tot.
Alt.
Calc.
Type
X
1
Alt. Acc.
CBV Key
5
X
X
1
5
X
X
1
5
X
X
5
941
164
946
164
951
164
956
164
961
164
WG4
WP4
WC4
WS4
WI4
X
Tax codes configuration
Tax codes for both MM and SD can be created or changed in the Tax Manager’s Workplace in the menu
path Tax Calculation > Tax Codes MM or Tax Codes SD. You need to select one tax code and then
choose the menu path Goto > Maintain Conditions. There you can activate one or more condi- tions for
the selected tax codes.
Below you can see some examples.
5.2.1
To activate COFINS non-deductible
Active
Cond. Type
Description
Tax Group
Acct. Key
X
ICON
COFINS NVV Normal Tax
COFI
NVV
X
ICOO
COFINS NVV Offset Tax Included
COFI
NVV
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16.09.2014
5.2.2
To activate PIS non-deductible
Active
Cond. Type
Description
Tax Group
Acct. Key
X
IPSN
PIS NVV Normal Tax
PIS
NVV
X
IPSO
PIS NVV Offset Tax Included
PIS
NVV
5.2.3
To activate COFINS deductible
Active
Cond. Type
Description
Tax Group
Acct. Key
X
ICOF
COFINS Deductible
COFI
VST
X
ICOV
COFINSOffset ICOS/ICOU
COFI
CO3
X
ICOS
COFINS Normal PO/GR
COFI
CO3
X
ICOU
COFINS Normal IV NVV
COFI
NVV
X
ICOA
COFINS Normal PO/GR
COFI
CO3
5.2.4
To activate PIS deductible
Active
Cond. Type
Description
Tax Group
Acct. Key
X
IPIS
PIS Deductible
PIS
VST
X
IPSV
PIS Offset IPSS / IPSU
PIS
PI3
X
IPSS
PIS Normal PO/GR
COFI
PI3
X
IPSU
PIS Normal IV NVV
COFI
NVV
X
IPSA
PIS Normal PO/GR
COFI
PI3
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16.09.2014
5.2.5
To activate withholding taxes
Active
Cond. Type
Description
Tax Group
Acct. Key
X
ICOW
COFINS WHT
WHCO
WTC
X
ICOZ
COFINS WHT Offset
X
IPSW
PIS WHT
X
IPSZ
PIS WHT Offset
X
ICSW
CSLL WHT
X
ICSZ
CSLL WHT Offset
X
IIRW
IR WHT
X
IIRZ
IR WHT Offset
X
IGEW
General WHT
X
IGEZ
General WHT Offset
5.2.6
NVV
WHPI
WTP
NVV
WHCS
WTS
NVV
WHIR
WTI
NVV
WHT
WTG
NVV
To activate ISS
Active
Cond. Type
Description
Tax Group
Acct. Key
X
ISSA
ISS at Provider
ISSP
NVV
X
ISSB
ISS WHT at Provider
ISSP
ISW
X
ISSE
ISS at Service Loc.
ISSS
NVV
X
ISSF
ISS WHT at Service Loc.
ISSS
ISW
5.3
Migration from classical to condition based tax calculation
If you want to use the condition-based tax calculation after some tax Customizing has already been
carried out, you have to initially generate condition records for the entries in the Brazilian tax tables.
SAP provides a standard functionality in order to migrate the old tax Customizing to condition records.
This functionality comprises a transaction for migrating single tax tables and a program which can be
used to migrate more tables at once.
Details on these tools can be found in the sections 5.3.1 and 5.3.2.
If you have not maintained any tax rates yet, you do not need to run the migration tools. After activating the condition generation, condition records will be generated automatically when maintaining tax
rates.
Even if you have already done some customizing settings for the Brazilian taxes or if you want to switch
from the old tax calculation to condition-based tax calculation, it is NOT recommended to run the
migration transaction in update mode.
Any change to tax settings in an already productive system is a very critical change, which requires
special caution. The process of defining the condition types and the other condition-based settings
required in your system is a very critical process and it is project work.
Therefore, our recommendation is to use the tool described in section 5.3.1.1 to check the CBT tables,
but not to update them. Similarly, we recommend you NOT to use the mass migration program cited in
the section 5.3.2.
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Instead we recommend that you analyze your current system settings in detail and define the right
strategy to implement the condition-based taxes with the help of a consultant expert in this topic.
5.3.1
Tools to check and migrate tax customizing to condition records
By choosing Condition Setup – Migration (Shift+F5) in the Tax Manager’s Workplace, a screen is displayed where the initial conversion of the entries in the Brazilian tax tables to condition records can be
started. There, you check if all entries are successfully converted.
5.3.1.1 Check conditions
On the right side of the screen, you see a table which contains a list of tax rates tables.
You can check the entries of a tax rate table by selecting the corresponding line and choosing Condition Records – Check Conditions (F5). For each entry in the respective table, it is checked (based on
the Customizing in the mapping tables J_1BVIEWMAP and J_1BTXCOND) whether corresponding
condition records exist. The selections made in the Application group determine whether the condi- tions
for the application TX (used in materials management) or V (used in sales and distribution) are being
checked.
The entries and the numbers of the corresponding conditions are displayed in the ALV list. By doubleclicking on a condition record number a modeless popup window is displayed that contains detailed
information about the condition record from the corresponding entries in the DDIC tables KONH and
KONP.
The traffic lights icon in the leftmost column of the ALV list indicates whether for each field in the table
line, which needs to have a corresponding condition record, a condition exists (green); no conditions
exist so far (red); or only some fields have corresponding conditions (yellow).
The icon in the leftmost column of the table control with all Brazilian tax tables gives a summary of the
check: The magnifying-glass indicates that the respective table has not been checked since the transaction was started. Green traffic lights mean that every entry in the table has all corresponding condition records; red means that at least one entry has no condition records so far; yellow means that at
least one line has only some converted fields.
5.3.1.2 Migrate tax data to tax conditions
By choosing Condition Records – Convert (F6), the conversion of tax records to conditions is started. It
is prerequisite that all customizing of the mapping tables is already done; otherwise, errors are being
issued.
The selection made in the group Conversion Options determines the mode of conversion. If the first
option is chosen, every field is converted in any case, even though a corresponding condition record
already exists. If the second option is chosen, the user, in case of existing condition records, is asked
what to do. If the third option is chosen, only the fields, which do not have corresponding condition
records so far, are converted
5.3.2 Mass migration program
In order to migrate all tax Customizing data to condition records, SAP provides the program
J_1B_GEN_TAX_COND_BACK. Note 634981 describes the details.
However, it is NOT recommended to use this program, because it causes changes in several tables and
could overwrite your actual customizing settings. As it is written above, you could use the Tax Manager’s
Workplace to check the completeness of your condition tables, but it is not recommended to run the
migration tool in update mode.
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86