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Calculating the IGV, the rule is:
Important!
Consider the following condition in all items:
Credit notes must be subtracted from the item in which they will be presented.
Debt notes must be summed up to the item in which they will be presented.
Example:
An outbound invoice that calculates IGV to 19% (without withholding or payment) with calculation base of 1.000,00. Tax: 190.00.
A credit note for the same customer of the previous invoice that calculates IGV to 19% (without withholding or payment) with calculation base of 100,00. Tax: 19.00.
A debit note for the same customer of the previous invoice that calculates IGV to 19% (without withholding or payment) with calculation base of 500,00. Tax: 95.00.
If only these invoices were in the period, the calculation result would be:
Tax Payable = Invoicing + Debit Note - Credit Note.
Tax Payable = 190.00 + 95.00 - 19.00.
Tax Payable = 266.00
The same goes for the inbound invoices.
IGV sales (field Transaction Type = V
Sum the IGV of all sales invoices (field Tax Value 1 > 0).
When there is withholding (fields Withholding Agent = 1 and Tax Value 1 > 0), the withheld value must be deducted from the total of the tax payable. The result of the withholding value is the sum of the IGV in proportion with the write-off installments.
Example:
A sales performed in two installments.
payment of the first: value / 2 is displayed.
payment of both installments: full value is displayed
non-payment of installments: withholding value is not displayed. All document value is as tax debit.
Part of the value payment, performed by the customer, related to invoices that calculate IGV in the outflow, must be displayed, so the value is deducted from the tax payable total amount:
Rule: fieldTax Value 1 > 0 e Valor Imp. 4 = 0.
Value to be considered: field Tax Value
The nominal depreciation the customers performed to the supplier in the period must be as credit, as the value is detracted from a special government account to pay the taxes.
Rule: fieldTax Value 5 > 0.
Value to be considered: field Tax Value 5
IGV purchases (field Transaction Type = C)

Sum the IGV of all inbound invoices (field Tax Value 1 > 0) that has IGV credit (fieldCredit IGV <> 2).
The IGV withholdings of the period are considered to be credit.
Rule: field Tax Type = I.
Value to be considered: field Withholding.
The IGV payments of the period are considered to be credit.
Rule: field Tax Type = P.
Value to be considered: field Withholding.

To compound the payable value, you must follow the order:
Evaluate all debit tax, check the debit and credit notes that are considered in this point.
Evaluate all withholdings the customer performed in the name of the supplier, checking the debit and credit notes that are considered in this point.
Evaluate all payments the customer performed in the name of the supplier by checking the debit and credit notes that are considered in this point.
Evaluate credit balance of the previous period.
Evaluate all tax credit inflows by checking the credit and debit notes that are considered in this point.
Evaluate all depreciations the customers performed and entitle the supplier the credit of this value, by checking the debit and credit notes that are considered in this point.
Evaluate all withholdings that entitle the supplier to tax credit, by checking the debit and credit notes that are considered in this point.
Evaluate all payments that entitle the supplier to tax credit, by checking the debit and credit notes that are considered in this point.

Note!
IPM has its 2% rate embedded in IGV 19% rate. IPM value is calculated together with the IGV but, it is saved in separated (field Tax Value 3), that is, this value is not used for calculation, it must be only as a means of information.