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Calculation Result:

04.05 Base Exclusion

Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 Both

PIS/COF Cred. (F4_PISCRED) = 5 - Base Exclusion 

PIS Tax St. (F4_CSTPIS) = 01

COF Tax St. (F4_CSTCOF) = 01

Calculation Memory:

ICMS Value = 1,000.00 * 12% = 120.00

PIS Calculation Base = 1,000.00 - 120.00 (ICMS Value) = 880.00 * 1.65% = 14.52

COFINS Calculation Base = 1,000.00 - 120.00 (ICMS Value) = 880.00 * 7.60% = 66.88

Invoice Total = 1,000.00

Financial Spreadsheet:

PIS and COFINS Calculation:

Outflow Operations

Calculation Result:

05. Other Documentation

• PIS/COFINS - Exclusion of ICMS from Calculation Base - Decisions in Res Judicata
• FIS0001_Apuração_EFD_Contribuições