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01. OVERVIEW
Field “PIS/COF Cred. (F4_PISCRED)” is located in TIO (Types of Inflow and Outflow), in tab “Taxes”, with the purpose of defining whether the item entered in the tax document is eligible for PIS/COFINS credit/debit, in the following ways:
- Outgoing tax documents may have debit of PIS, COFINS, both taxes or none. The configuration of field PIS/COFINS defines which of the taxes generates the debit;
- Incoming tax documents may have credit of PIS, COFINS, both taxes or none. The configuration of field PIS/COFINS defines which of the taxes generates the credit.
02. CONFIGURATION TYPES
Each configuration is shown below:
01 - Credit - Displays the values of this operation in calculation of PIS and COFINS (FISA001) with a credit operation.
02 - Debit - Displays the values of this operation in calculation of PIS and COFINS (FISA001) with debit operations.
03 - Do Not Calculate - In inbound and outbound documents, PIS and COFINS are not calculated.
04 - Calculate - In inbound and outbound documents, PIS and COFINS are calculated.
05 - Base Exclusion - Excludes ICMS from the calculation base for calculation of PIS and COFINS for decisions in res judicata.
03. PARAMETERS
See below the parameters required to configure the PIS and COFINS calculations:
MV_TXPIS - define the rate used if MV_APURPIS is set to .T.;
MV_TXCOFIN - define the rate used if MV_APURCOF is set to .T.;
MV_APURPIS - define whether the PIS rate must remain the default setting or use parameter contents;
MV_APURCOF - define whether the COFINS rate must remain the default setting or use parameter contents;
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| The system fetches the rate configuration displayed in Tax Exception, followed by the rate configuration entered in the product (SB1), then fetches them from parameters MV_TXPIS and MV_TXCOFIN. If the rates are entered in the Tax Exception and in the product, but the system needs to fetch the rates from parameters MV_TXPIS and MV_TXCOFIN, then you need to fill out parameters MV_APURPIS and MV_APURCOF. |
04. CONFIGURATION EXAMPLES
See below some examples of interstate inflow and outflow operations, with different PIS/COF (F4_PISCRED) settings:
In the examples shown, the rate settings for PIS 1.65% and COFINS 7.6% are used for non-cumulative system companies.
04.01 Credit
Inflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 - Both
PIS/COF Cred. (F4_PISCRED) = 1 - Credit
PIS Tax St. (F4_CSTPIS) = 50
COF Tax St. (F4_CSTCOF) = 50
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Incoming Invoice Taxes Tab:
PIS and COFINS Calculation:
Inflow Operations:
Calculation Result:
04.02 Debit
Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 - Both
PIS/COF Cred. (F4_PISCRED) = 2 - Debit
PIS Tax St. (F4_CSTPIS) = 01
COF Tax St. (F4_CSTCOF) = 01
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Invoice Total = 1,000.00
Financial Spreadsheet:
In the operations of the example above, the use of PIS/COF Cred. - (F4_PISCRED) = 1 Debit, indicates that those operations in the EFD Payments calculation are entered in column Composition of Debits , classified as PIS Values and COFINS Values. Any operations that may occur in the Inflow period with Credit configuration are entered in tab Composition of Credits; hence, a calculation of (Debits - Credits) is performed and the calculation generates a collection form.
PIS and COFINS Calculation:
Outflow Operations:
Calculation Result:
04.03 Do Not Calculate
OUTFLOW OPERATION
Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 4 - Do Not Take Into Account
PIS/COF Cred. (F4_PISCRED) = 3 - Do Not Calculate
PIS Tax St. (F4_CSTPIS) = 07
COF Tax St. (F4_CSTCOF) = 07
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
Invoice Total = 1,000.00
Financial Spreadsheet:
INFLOW OPERATION
Inflow TIO configuration:
PIS COFINS (F4_PISCOF) = 4 - Disregard
PIS/COF Cred. (F4_PISCRED) = 3 - Do Not Calculate
PIS Tax St. (F4_CSTPIS) = 07
COF Tax St. (F4_CSTCOF) = 07
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
Invoice Total = 1,000.00
Taxes Tab:
PIS and COFINS Calculation:
Outflow Operations:
Inflow Operations:
Calculation Result:
04.04 Calculate
OUTFLOW OPERATION
Outflow TIO configuration:
PIS/COFINS (F4_PISCOF) = Both
PIS/COF Cred. (F4_PISCRED) = 4 - Calculate
PIS Tax St. (F4_CSTPIS) = 01
COF Tax St. (F4_CSTCOF) = 01
Calculation Memory:
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Financial Spreadsheet:
PIS and COFINS Calculation:
Outflow Operations:
Calculation Result:
INFLOW OPERATION
Inflow TIO Configuration:
PIS/COFINS (F4_PISCOF) = Both
PIS/COF Cred. (F4_PISCRED) = 4 - Calculate
PIS Tax St. (F4_CSTPIS) = 50
COF Tax St. (F4_CSTCOF) = 50
Calculation Memory:
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Incoming Invoice Taxes Tab:
PIS and COFINS Calculation:
Inflow Operations:
Calculation Result:
04.05 Base Exclusion
Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 Both
PIS/COF Cred. (F4_PISCRED) = 5 - Base Exclusion
PIS Tax St. (F4_CSTPIS) = 01
COF Tax St. (F4_CSTCOF) = 01
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
PIS Calculation Base = 1,000.00 - 120.00 (ICMS Value) = 880.00 * 1.65% = 14.52
COFINS Calculation Base = 1,000.00 - 120.00 (ICMS Value) = 880.00 * 7.60% = 66.88
Invoice Total = 1,000.00
Financial Spreadsheet:
PIS and COFINS Calculation:
Outflow Operations
Calculation Result:
05. OTHER DOCUMENTATION
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