This routine files freight reference amounts according to Freight Cost concept.
According to Art.112 § 19 of RICMS/RN, The ICMS calculation basis must equals, at lease, to the sum of reference individual amounts (cost) of product and freight. This means that, if sum of freight and product amount is lower than the reference sum, the reference sum is considered for the ICMS calculation, that is, the higher sum.
The calculation of ICMS Calculation Basis is made according to the product reference amount and to the freight reference amount.
Routines involved in the Freight Cost Concept.
- The Freight Cost File must be filled out.
- In Sale Order, enter the product gross weight, field Gross Weight located in the Header area.
- Still in the Sale Order, enter the delivery distance, in the field Delivery Distance located in Header area. The system, automatically, calculates the freight reference amount, according to information from Freight Cost File. The amount is stored in the field Freight Cost located in the Header area.
- Check, using the Financial Worksheet or Outflow Invoice Issuance, that the system considered the higher amount for the ICMS calculation basis.
Parameters
MV_ICPAUTA
This parameter indicates to the system if the freight, insurance, and expense should be added to the ICMS basis, configured with:
1 - No addition of freight, insurance, and expense;
2 - Addition of freight, insurance, and expense;
Examples:
Consider parameter configured as 2 for the following examples:
1. Suppose the system considers the product and freight reference amount, note:
Order gross weight | 5,000.00 kg |
Delivery distance | 323 km |
Tariff up to 350 km | Amount $28.36; Amount Type: 1 – Tone |
Freight Cost | (5,000.00 / 1,000) x 28.36 -> $ 141.80 |
Freight Amount | $100.00; |
Product Cost | $1,500.00; |
Product Amount | $1,000.00; |
ICMS Calculation Basis | |
Amount of product + freight | $ 1,000.00 + 100.00 -> R$ 1,100.00 |
Amount of product reference + reference freight | $ 1,500.00 + 141.80 -> R$ 1,641.80 |
Following this example, in the Sale Order Financial Worksheet, the system considers the following calculation: $1,641.80;
2. In the second example, the system also considers the amount of freight and product, check:
Order gross weight | 5,000.00 kg |
Delivery distance | 323 km |
Tariff up to 350 km | Amount $28.36; Amount Type: 1 – Tone |
Freight Cost | (5,000.00 / 1,000) x 28.36 -> $ 141.80 |
Freight Amount | $100.00; |
Product Cost | $1,500.00; |
Product amount | $2,000.00; |
ICMS Calculation Basis | |
Amount of product + freight | $ 2,000.00 + 100.00 -> $ 2,100.00 |
Amount of product reference + reference freight | $ 1,500.00 + 141.80 -> $ 1,641.80 |
In this case, the Sale Order Financial Worksheet, assumes the first calculation: $ 2,100.00. The system considered the amount of product sale + freight, for the calculation basis, and not the reference amount of freight and product, that is, it considered the higher amount.
Procedures
To register freight cost:
1. In Freight Cost, select option Add.
The Freight Cost window comes up.
2. Fill out data according to help instructions.
3. Observe the following fields:
- Tariff
Code of freight cost tariff. This code is retrieved from the freight reference amount table.
- Delivery Distance
Delivery distance, in kilometers.
- Freight Amount
Amount of freight cost
- Amount Type:
Defines how freight cost is calculated, with the following fill out options:
1 – Tone: The amount results from the multiplication of order gross weight (converted in tones) by the amount entered in the field Freight Amount;
2 – Weight: The amount of fright cost results from the multiplication of order gross weight by the amount entered in the field Freight Amount;
3 – Fixed Amount: It corresponds to the freight cost amount entered in the field Freight Amount, regardless of order gross weight.
4 - Fill out data and confirm it.
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