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  • EFD Contributions - Content of Field CL2_VLEXCL

CONTENTS


01. OVERVIEW

Use the field CL2_VLEXCL to store the exclusion value of records F120 and F130 of EFD Contributions. Thus, it ensures compliance with tax rules by excluding these values from the calculation of taxes such as PIS/Pasep and Cofins.

These records have been using the exclusion value since Statute 14,592/2023 came into effect, which indicates that this value is levied on assets acquired after 01/05/2023. In Protheus, field N1_AQUISIC stores the asset acquisition date.

Important

We recommend linking all assets to the incoming invoice, to correctly generate record F120 and F130, considering that the system uses data of the invoice (SD1) and TIO (SF4) that generated the asset to assemble such values as the exclusion value (to be detailed in the following steps). You must follow this recommendation for all assets to participate in EFD Contributions.

Therefore, if the asset has no link to the incoming document, you cannot generate the exclusion value, so you need to exclude/post the asset to generate it from purchases (MATA103). Another option is to use Entry Points AF120EXC and AF130EXC specifically for these assets, to enter the exclusion value desired.

Documentation to generate EFD mentioning the need to link assets to the invoice: Cross Industries - Backoffice Protheus - FIS - Magnetic Files - How to generate the EFD Contributions F120 Record

02. CONTENT OF FIELD IN RECORD F120

Field CL2_VLEXCL in F120 of EFD is fed with the value of ICMS (D1_VALICM) found in the incoming invoice and also the asset's depreciation rate in the month (N4_TXDEPR), containing the following formula:

CL2_VLEXCL = D1_VALICM * N4_TXDEPR

However, this formula is based on a simple scenario. There are some additional considerations:

    1. For field CL2_VLEXCL to have the exclusion value, the TIO field F4_CREDICM must be set to N, otherwise the tax credit is already taken in the invoice and so it uses no exclusion value.
    2. The above formula applies when the asset is not dismembered in the Incoming Document (MATA103), so be mindful of field F4_BENSATF of the TIO in use. If it is set to 1 (Yes), that means the asset has been dismembered and the following formula is used: CL2_VLEXCL = D1_VALICM / D1_QUANT * N4_TXDEPR


Example

When the TIO dismembers assets, they are generated equally by quantity.

For example:

-The incoming invoice has the quantity (D1_QUANT) set to 10 and the Total (D1_TOTAL) equal to BRL 10,000.00

If the TIO in use has the field F4_BENSATF set to 1 (Yes), ten assets of BRL 1,000.00 each are generated. But if field F4_BENSATF is set to 2 (No), only one asset of BRL 10,000.00 is generated.

Hence, when calculating the exclusion value for dismembered assets, the system uses field D1_QUANT in the formula to obtain only the proportional value of the asset selected.


After obtaining the exclusion value, the system uses it to calculate the base values of PIS (CL2_BCPIS) and Cofins (CL2_BCCOF).

03. CONTENT OF FIELD IN RECORD F130

Field CL2_VLEXCL in F130 of EFD is fed with the value of ICMS (D1_VALICM) found in the incoming invoice that originated the asset.

However, there are some additional considerations:

    1. The exclusion value will be fetched if the asset is linked to an incoming invoice and parameter MV_BSCREPC is equal to 2. When the parameter is equal to 1, the system looks only at Fixed Assets, and in fields N1_VLAQUIS and N3_VORIG1 the tax value is already discounted, due to being generated in accordance with parameter MV_VLRATF (default system settings come with the ICMS discount).
    2. As in F120, if the invoice has field F4_BENSATF equal to 1 (Yes), the system fetches ICMS values proportional to the item, dividing field D1_VALICM by D1_QUANT.
    3. The search of exclusion value occurs with parameter MV_AGVLATF set to .T.. If disabled, we understand that the concept to generate acquisition values is via D1_BASIMP6 for the PIS base value and D1_BASIMP5 for COFINS, not requiring the exclusion value.

04. ENTRY POINTS AF120EXC AND AF130EXC

The default exclusion value used in F120 can be changed by Entry Point AF120EXC. The value returned by the EP is added to the default exclusion value of the system. Find the Entry Point documentation here: AF120EXC - Value exclusion in SPED PIS/COFINS calculation base in record F120

For the F130 we also have a similar Entry Point, the AF130EXC, which adds the value returned by the EP to the default exclusion value of F130. Here is its documentation: AF130EXC - Value deletion in the SPEDPIS/COFINS calculation base in record F130

05. RELATED SUBJECTS