01. OVERVIEW
This document is a simple guide that demonstrates the process for manual generation of the Contributions EFD records 1100 and 1500 via PIS Credit Control (FISA044) and COFINS Credit Control (FISA045) routines.
02.REGISTRATION OF THE CREDIT BALANCE
The maintenance of the previous creditor balance of PIS and COFINS can be carried out through the PIS Credit Balance Control (FISA044) and COFINS Credit Balance Control (FISA045) routines, which are available within the EFD Contributions Calculation routine (FISA001):
PIS Credit Balance Control (FISA044)
Period (MMYYYY): Enter the calculation period. This must be immediately prior to the period to be generated in the Contributions EFD. Example: 032012.
Credit Code: Enter the credit code according to the table 4.3.6 from the revenue table.
Credit Total: Enter the total credit value concerning the code previously entered in the period.
Credit Used: Enter the total value of the credit used in the same source month, and therefore not available.
Available Credit: Enter the available credit value to be used in the subsequent periods.
Used: Enter the sum of the credit used from the source month to the month preceding the month of the bookkeeping entered in the Period field, and therefore not available.
Extemporaneous Credit: Enter the value of the Extemporaneous PIS credit.
Credit Source Year: Enter the source year of the credit, i.e., when the credit really occurred.
Credit Source Month: Enter the source month of the credit, that is, in which period the credit actually occurred.
Previous Refunds: Enter the value of the credit used as compensation in periods prior to the bookkeeping reported in the period.
Previous compensations: Enter the value of the credit used as compensation in periods prior to that of the bookkeeping informed in the period.
Reimbursement: Enter the amount of the credit used as reimbursement in the period of the bookkeeping informed.
Compensation: Enter the amount of the credit used as compensation in the period of the bookkeeping informed.
Cred. Granting Leg. Ent. EIN Enter the EIN (CNPJ) of the Legal Entity granting the credit.
Credit Source: Enter the credit source indicator: 1-Credit arising from own operations or 02-Ccredit transferred by succeeded Legal Entity.
COFINS Credit Balance Control (FISA045)
Period (MMYYYY): Enter the calculation period. This must be immediately prior to the period to be generated in the Contributions EFD. Example: 032012.
Credit Code: Enter the credit code according to the table 4.3.6 from the revenue table.
Credit Total: Enter the total credit value concerning the code previously entered in the period.
Credit Used: Enter the total value of the credit used in the same source month, and therefore not available.
Available Credit: Enter the available credit value to be used in the subsequent periods.
Used: Enter the sum of the credit used from the source month to the month preceding the month of the bookkeeping entered in the Period field, and therefore not available.
Extemporaneous Credit: Enter the value of the Extemporaneous COFINS credit.
Credit Source Year: Enter the source year of the credit, i.e., when the credit really occurred.
Credit Source Month: Enter the source month of the credit, that is, in which period the credit actually occurred.
Previous Refunds: Enter the value of the credit used as compensation in periods prior to the bookkeeping reported in the period.
Previous compensations: Enter the value of the credit used as compensation in periods prior to that of the bookkeeping informed in the period.
Reimbursement: Enter the amount of the credit used as reimbursement in the period of the bookkeeping informed.
Compensation: Enter the amount of the credit used as compensation in the period of the bookkeeping informed.
Cred. Granting Leg. Ent. EIN: Enter the EIN (CNPJ) of the Legal Entity granting the credit.
Credit Source: Enter the credit source indicator: 1-Credit arising from own operations or 02-Ccredit transferred by succeeded Legal Entity.
Consolidated: Indicate whether it is consolidated information in the company's view. If the calculation is grouped, enter 2 or keep the field blank.
Credit reserve: Define whether or not Cofins Credit will be used in the Bookkeeping Period.1-Yes or 2-No.
03. EXAMPLE OF USE
If you enter the period of Previous Credit Balance as April/2020 and generate the file for bookkeeping from May/2020, values registered as credit balance are calculated again and zeroed by running the Contributions EFD Calculation routine (FISA001).
In order to manually add credits from previous periods, it is necessary that the "period" fields (CCY_PERIOD and CCW_PERIOD) correspond to the month before the month that is being calculated, because the search in these tables is done considering that there will be calculation in all months, so that the credit of previous periods, even if they correspond to the accumulated credit of several other months (fields of year and month of credit source), were calculated in the month immediately preceding that which is being calculated at the moment.
Assuming that the calculation will be performed in the month 05/2020:
- Inclusion of credits generated in 04/2020
Period: 04/2020
Source Year: 2015 – > This field will determine the year of source credit.
Source month: 06 --> In this field, you will determine the source month of the credit.
Tot. Credit: 10.00
Available Cred.: 10.00
- Inclusion of credits generated in 05/2020
Period: 04/2020
Source Year: 2015
Source Month: 07
Tot. Credit: 10.00
Available Cred.: 10.00
- Inclusion of credits generated in 05/2020
Period: 04/2020
Source Year: 2015
Source Month: 08
Tot. Credit: 10.00
Available Cred.: 10.00
And so on, with each of the months in which there is credit available. Thus, in the calculation of month 01/2020, the values corresponding to the months of June, July and August 2015 would be considered as credits of the previous period (12/2019).
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