CONTENT
01. OVERVIEW
This document is based on exemplifying the calculations performed by routine FISA302 - Calculation of Compensation or Restitution of ICMS ST.
The calculations are based on the Practical Guide of Digital Tax Bookkeeping - EFD ICMS/IPI in its version 3.0.5, where, in record C185, for the field 15 VL_UNIT_ICMS_ST_ESTOQUE_CONV (value to be refunded) we have, in detail:
And for the C185 record in the 17 VL_UNIT_ICMS_ST_CONV_COMPL field, we have the detail:
In the calculation, 4 frames for refunding exist:
1 - Consumer or End User
2 - Taxable Event not performed
3 - Outflow or subsequent outflow with exemption or non-incidence
4 - Outflow to another State
In addition to the complement frame:
6 – Complement
These settings are found in the routine menu under 'Calculation Framing', and, in it, you can have a more detailed description of them.
02. CALCULATION EXAMPLES
To demonstrate the calculations performed by the system, we will use the same inflow operation to simulate the stock of a product that will undergo subsequent operations.
Interstate inflow SP -> MG
CST: 10
CFOP: 2403
QTD = 10
VL_UNI = 100,00
VL_TOT = QTD * VL_UNI = 100,00 * 10 = 1.000,00
ALIQ_INTER = 12%
BC_ICMS = 1,000.00 (w/o IPI)
VL_ICMS = BC_ICMS * ALIQ_INTER = 1,000.00 * 0.12 = 120.00
MVA = 40%
BC_ST = VL_TOT * 1 + MVA = 1,000.00 * (1+0.4) = 1,400.00
ALIQ_DEST = 18%
VL_ST = (BC_ST * ALIQ_DEST ) - VL_ICMS = (1,400.00 * 0.18) - 120.00 = 252.00 - 120.00 = 132.00
VL_UN_ICMS = VL_ICMS / QTD = 12.00
VL_UN_ST = VL_ST / QTD = 13.20
EXAMPLE 1: Consumer or End User
Operation of sale of goods to final consumer within the State.
CST = 60
CFOP = 5405
QTD = 10
VL_UNI = 130.00
VL_TOT = 1,300.00
ALIQ = 18%
BC_ICMS = 1,300.00
VL_ICMS = 1,300.00 * 18% = 234.00
VL_UNI_ICMS = 234.00 / 10 = 23.40
The following calculation will be applied as detailed in record C185 in the Tax SPED guide:
VL_UNIT_ICMS_OP_ESTOQUE = 12.00 (ICMS value at inflow)
VL_UNIT_ICMS_ST_ESTOQUE =13.20 (ST value at inflow)
VL_UNIT_ICMS_NA_OPER = 23.40 (as per outflow operation)
We have the following result:
VL_UNIT_ICMS_ST_REST = 12.00 + 13.20 - 23.40 = 1.80
If we multiply the unit value of the ICMS ST to return by the quantity in the outflow, we will have:
Total value to be refunded = 1.80 * 10 = 18.00
EXAMPLE 2: Taxable event not performed
Outflow of Taxable Event not performed:
CFOP = 5927
CST = 90
QTD = 10
VL_UNI = 100.00
VL_TOT = QTD * VL_UNI = 100.00 * 10 = 1,000.00
The system will frame the transaction as 2 - Taxable event not performed, and apply the formula described in the SPED guide:
VL_UNIT_ICMS_OP_EST = 12.00 (ICMS value in inflow)
VL_UNIT_ST_EST = 13.20 (ST value in inflow)
VL_UN_ICMS_NA_OP = 12.00 (ICMS value in own operation)
Applying the formula, we have:
VL_UNIT_ICMS_ST_CONV_REST = 12.00 + 13.20 - 12.00 = 13.20
If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:
Total value to be refunded = 13.20 * 10 = 132.00
EXAMPLE 3: Subsequent outflow, or outflow with exemption or non-incidence
Outflow of interstate goods with ICMS exemption.
CST = 40
CFOP = 6102
QDT = 10
VL_UNI = 130.00
VL_TOT = 1,300.00
The system will apply field 15 calculation as per SPED guide:
VL_UNIT_ICMS_OP_EST = 12.00 (ICMS value in inflow)
VL_UNIT_ICMS_ST_EST = 13.20 (ICMS ST value in inflow)
ALIQ_ICMS_INTERNO = 18%
VL_UNIT_ICMS_NA_OPERACAO = 1,300 * 0.18 = 234.00 / 10 = 23.40 (presumed effective)
VL_UNIT_ICMS_ST_REST = 12.00 + 13.20 - 23.40 = 1.80
If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:Total value to be refunded = 1.80 * 10 = 18.00
EXAMPLE 4: Outflow for Another State
Interstate Outflow MG-> SP with the right to a refund
CST = 60
CFOP = 6108
QTD = 10
VL_UNI = 120.00
VL_TOT = 1,200.00
ALIQ_INTER = 12%
BC_ICMS = 1,200.00
VL_ICMS = BC_ICMS * ALIQ_INTER = 1,200.00 * 0.12 = 144.00
VL_UN_ICMS = VL_ICMS / QTD = 14.40
The calculation performed is as described in the Tax SPED guide:
VL_UNIT_ICMS_EST = 12.00 (ICMS value in inflow)
VL_UNIT_ICMS_ST_EST = 13.20 (ST value in inflow)
VL_UN_ICMS_NA_OPER = 1,200.00 * 0.18 = 216.00 / 10 = 21.60 (presumed effective)
VL_UNIT_ICMS_ST_REST = 12.00 + 13.20 - 21.60 = 3.60
If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:Total value to be refunded = 3.60 * 10 = 36.00
EXAMPLE 5: ST Complement
Interstate outflow with calculated complement. CST = 60 CFOP = 6404 QTD = 10 VL_UNI = 160.00 VL_TOT = 1600.00 ALIQ_INTRA = 18% BC_ICMS = 1600.00
In this case, the calculation performed will be the one described in the SPED practical guide as detailed in field 17 of record C185:
VL_UNIT_ICMS_OPERACAO = BC_ICMS * ALIQ_INTRA = 1600 * 0.18 = 288.00 / 10 = 28.80 (ICMS presumed effective)
VL_UNIT_ICMS_OP = 12.00
VL_UNIT_ICMS_ST = 13.20
VL_UNIT_ICMS_ST_COMPL = 28.80 - 12.00 - 13.20 = 3.60
If we multiply the unit value of the ICMS ST to complement by the quantity in the outflow, we have:Total value to complement = 3.60 * 10 = 36.00
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