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01. OVERVIEW OVERVIEW

EFD-PIS/COFINS is a digital file established by the Public Digital Bookkeeping System – SPED, for the use of private legal entities to book PIS/PASEP and COFINS tax payments, in non-cumulative and cumulative calculation systems, based on the set of documents and operations that represent the revenues earned, as well as the costs, expenses, charges and acquisitions that generate credits from non-cumulative taxation.

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The calculation of deemed credit and bookkeeping of record F100 grouped by supplier and item, in compliance with Decree 12,058/2009, is available from February 2015 onwards.

02. PROCEDURE PROCEDURE

To use the calculation routine, access it in menu Miscellaneous/Calculations and select option

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• Process Calculation of EFD Contributions;
• PIS and Cofins Deferral;
• Other Documents;
• Cooperative Company Deletions;
• Various Deductions;
• PIS/COFINS and CPRB Adjustment;
• PIS/COFINS Calculation Base Adjustments;
• PIS Credit Balance Control;
• COFINS Credit Balance Control;
• PIS Withholdings Balance Control;
• COFINS Withholdings Balance Control;
• Extemporaneous Credit;
• Credit on Opening Stock;
• PIS/COFINS Credit Reimbursement;
• Text File Checking Report.

  • Aviso
    Report FISR020 was moved to obsolete. Therefore, this option is no longer available on the menu. The report that fulfills this purpose is the EFD Contributions Checking Report (FISR101).

• EFD Codes Import
• Other Withholdings
• Incorporation, Merger and Split cred.
• EFD Contributions Dismissed Period
• Block I x Accounting
• SPED Transmission Receipts
• EFD Contributions File Creation

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The option that performs the calculation is "Process Calculation of EFD Contributions". When clicking this options, the following questions must be answered:

Parameters

Start Date and End Date: In these questions, enter the period for processing. As the calculation is monthly, the start date and end date must be in the same month.

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Bill for Non-cumulative COFINS;

Bill for Cumulative PIS.

Book Entry: Enter Yes for the routine to book the entry with the calculated PIS and COFINS values.
To book the entry, Standard Entry 605 for PIS and Standard Entry 606 for COFINS are executed. These entries are only executed when bills are generated in Accounts Payable, an occasion in which you can use values from table SE2, which is selected. You can also read tables CL3 - Summary x Value Payable and CKR - EFD Contributions Calculation.

Process Withholdings - Outflows: Enter Yes to process withholdings in outgoing documents for later generation of record F600. If you do not need to generate the aforementioned record, enter No. 

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When you confirm these options, the processing starts and the calculation screen opens at the end. The calculation is divided in 7 screens, regardless of system/segment, all screens are displayed. If the taxpayer has not determined a value due to system or segment, these data are set to zero.

03. SCREEN  SCREEN DETAILS

Outflow Operations

On this screen, the user can view the totals of all outflow operations used in the calculation process. It displays totals for each outflow CST, separated by system. At the end the totalizer displays values taxed and not taxed. Here on this screen, we get the calculation base values and operation value, not yet the Contribution value.

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To define whether revenue is taxable or not, the CST is also checked. For taxable revenue, operations with codes 01, 02 and 03, or yet 05 with rate greater than zero, are used. The other outflow operations with CST 04, 05 with rate set to zero, 06, 07, 08, 09 and 49 are all regarded non-taxable revenues.

Inflow Operations

This screen displays all inflow operations used when processing the calculation of EFD Contributions. Here we also have the calculation base values and operation value totalized by CST, whether the operation has or lacks right to credit. Likewise, here we have a level of detail. By clicking the value desired twice, we can check the source of this information, which can be incoming invoice, bill or fixed asset, for example. These values are not yet the credit values.   

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Addition and Reduction Adjustment Total: Here we have all adjustment values of credit addition and reduction used in the calculation. We can see these credits in detail by clicking twice the PIS or COFINS adjustment value, opening a screen that displays all adjustments used.

Total Credit Deferred in the Period: Here we have credit values deferred in the period.  

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The data on this screen are filled out if the system is equal to Non-cumulative exclusively or Non-cumulative and Cumulative in the same period. This information is saved in tables CL8 – Consolidated PIS/COF Credit, CL9 – Detailed PIS/COF Credit and CLA – PIS/COFINS Adjustments.

Calculation

On this screen, we start with the debit and credit values already stated on previous of debit and credit composition screens. Here we can also check the withholdings of the period and from previous periods. We have values separated in two groups: Cumulative System and Non-cumulative System values. If there are balances of credits or withholdings, they are used on this screen. The utilization source follows:

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The final PIS and COFINS values payable are carried over to the tab below the payment information, in which the user must enter the revenue code and due date. See line details below:

Contribution Total Value: Sums of calculated values on Debit Composition screen;

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Credit Balance to Carry Over to Next Period: Current credit balance after calculation to be carried over to the next period. Here we can double-click values to view their details by credit code and source period. These values are saved in tables CCY and CCW.

Withholding Balance to Carry Over to Next Period: Here the withholdings balance is stated after calculation. We can also double-click these values to view their details. We can check details by withholding nature indicator. These values are saved in tables SFV and SFW.

At the end of the calculation, if the questions for bill generation and bookkeeping are set to YES, then bills payable are saved with the contribution value and the standard entry for bookkeeping is executed.

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               CKW – CPRB Adjustments

04. VIEWING VIEWING, EDITING, DELETION AND CALCULATION

To the right of the routine home screen, you can view the calculations already performed, by period and by tax. These values are saved in tables. If you need to view the calculation, there is no need to perform all calculations and processing again, just click View or double-click the calculation desired to load the data onscreen. In view mode, you cannot edit or generate bills/book entries.

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If you need to delete any processed calculation, just select the calculation desired and, in related features, click delete. The data of the calculation at issue will be deleted.

05. REPROCESSING REPROCESSING

If you need to reprocess a calculation because of some wrong registration information, or of some invoice, bill or tax receipt not entered before, access the initial calculation routine, click Process EFD Contribution Calculation, fill out the fields of the initial questions and confirm them. The routine will thus identify that a calculation already exists for that period and branch, then ask whether you want to reprocess the values. If you answer Yes, the bills generated are deleted and the booking is undone through standard entry 611 for PIS reversal and 608 for COFINS Reversal.

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Thus you can choose which operations must be reprocessed. If you only want to reprocess Fixed Asset operations and keep the other data, then set only the Asset question to Yes and leave the other questions set to No. Only operations from Fixed Assets are reprocessed, thus updating the calculation.

06. MULTITHREADING MULTITHREADING

When the amount of data in the customer's database is large and the routine takes too long to perform the calculation, we recommend Multithreaded processing to divide the processing load and take less time to perform the calculation. To enable Multithreading, you must edit parameter MV_QTDTAEC by entering the quantity of threads to be processed in the calculation. By default, this parameter is set to 0 (zero), in which case Multithreading is disabled. When the content is greater than 1, Multithreading becomes automatically enabled. Just edit this parameter. Other questions and settings remain the same.

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While performing the calculation, the processing log is saved with the start time and end time of the calculation, plus calculation process details. To access this log, click View Log in Related Features.

07. CALCULATION CALCULATION

Different Calculations per Branch

The user can perform the calculation two ways. The first is by grouping all the information and values in the parent company (the one logged) and, in the case of manual adjustment entries, the values of all branches are combined and added to the parent company, thus generating a single calculation containing the values of all branches. To do this, the question Recording Option must be set to "Grouped". In this generation option, adjustments that are manually entered and added to the branches are only disregarded if added to the centralizing parent company view.

 The The second way is by performing the calculation by branch distinctly, each branch having its own calculation. When all values are correct, the calculations of each branch can then be consolidated into a single one in the company view. To do this, you must set question Recording Option to "Individualized" and log onto the branch to generate the calculations individually. After checking the data, the user must click option Group Branch -> Parent Company, enter the company in which to consolidate the calculations, then fill out in which calculation period to group them, then select which branches must have their calculations consolidated. Once these data are confirmed, the routine groups the data of all branches selected.

Point of Attention
By selecting option Individualized EFD Contributions Calculation and clicking Group Branch -> Parent Company, the values of the branches processed are grouped at the branch selected as grouping company; that is, only Credit is added to Credit and Debit to Debit.
No new processing of EFD Contributions Calculation occurs. This means the system displays data on Debits and Credits as calculated individually, without applying calculation of Debit - Credit to compose block M.

Definition of Systems

When the calculation is performed with Cumulative and Non-cumulative systems in the same period, there must be a criterion per operation to distinguish the system it belongs to. For operations saved to Tax Records, the routine checks parameter MV_M996TPR, which defines whether the system of operation is described in the register of TIO, Product or Customer, set through fields: F4_TPREG, B1_TPREG or A1_TPREG, respectively.

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• MV_CFAREC – outflow CFOP to be used as revenue;
• MV_CFAREC – outflow CFOP not to be used as revenue.

Tax Receipt

The tax receipts used are those recorded to Tax Records (SFT/SF3) that have configured Z reduction and ECF machine registration.

Bills in Financials Not Linked to Tax Document

The bills used are those recorded in module Financials that are not linked to a tax document, as long as they have been correctly configured with the Financial Nature.

Assets in Fixed Assets

The Assets used in the calculation are those registered in module Fixed Assets and entitled to PIS and COFINS credit.

Other Documents

The calculation uses the operations registered in routine Other Documents (FISA048). These operations are not linked to the tax document.

Tax Withholdings

Operations with tax withholdings that are correctly generated in module Financials are used.

Entry Points

Some Entry Points created to handle values in routine SPEDPISCOF that generate revenues or credits are also used. They are:

• SPDPIS09
• SPDPISTR
• SPDPCANT
• SPDPCD
• SPDPCIMOB
• SPEDCP210
• SPDPIS07
• EFDCON03
• EFDCON04

Auxiliary Routines

Some data also registered in auxiliary routines in module Tax Management are used in the calculation, in accordance with the table below:

Operation with Invoice without Tax Records

Still in module Tax Management, some taxable PIS and COFINS operations are not recorded in tax records, such as sales off premises and billable telecommunication operations. Details on these operations are found in tables SF2 and SD2, not in SFT and SF3; hence, these are the only hypothetical operations with invoices not recorded in Tax Records. The data to be used pertain the outflows of the period, configured for PIS and COFINS calculations. We will not risk duplicating values when reading SFT and SD2 because these operations are not recorded in the book.

Cash System                   

Regarding the Cash system, the source of the information begins with the receipts registered in module Financials and the taxation is a function of this percentage.

Financial Institutions

For this group of companies, the source of information is in module Financials and/or module Health Insurance. These integrations are configured in parameter MV_INTBLCI.

Nature Code when Saving Calculation Bills

The code of the Financial Nature (SED) to be recorded in Accounts Payable bills can be entered in parameters:

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If the parameters above are not filled out, the routine then uses parameters MV_PISNAT and MV_COFINS to get the Financial Nature for PIS and COFINS, respectively.

Bill Due Date

If the due date of the bill generated by the calculation is not a business day, you can define whether to advance the due date to the last business day or postpone it to the next business day. You can define this through parameter MV_VENCPIS.

If the content of the parameter is equal to .T., then the due date is postponed to the next business day. If its content is equal to .F., then the due date is advanced to the previous business day.

08. PROCEDURE FOR SYSTEM CHANGE - COMPETENCE/CASH

You can configure this procedure through parameter MV_DTMREG. In this parameter, enter the date on which the change from accruals to cash method happened. Once you have configured it, the contributions of the documents issued up to the date entered, calculated by the cash system, are voided through generation of contribution reduction adjustments, so that the revenue taxed previously in the period of issue by the accrual system is not taxed again and is also presented in the EFD for transparency purposes. If more than one change exists, the parameter should always contain the date of the last change.

09. HANDLING  HANDLING OF RETURNS

Purchase Return:

The purchase return may occur in the purchase period itself or in a later period. If the return occurs in the period itself, then the credit calculation base is reduced in accordance with return percentage. If the return occurs at a later period, then a credit reduction adjustment is appropriate. Be mindful that we only get purchase returns in the Non-cumulative system

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For the Non-cumulative system, whether the return is in the period itself or in a later sales period, in both cases there is credit hypothesis and no contribution reversal.

10. HANDLING  HANDLING OF CANCELLATIONS

There are two procedures to cancel outflow operations, one for cancellations within the issue period and another for cancellations outside the issue period.

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Up to December 2018, sales returns (cumulative system) and cancellations from previous periods were reversed by contribution reduction adjustments, through records M220 and M260. After January 2019, the EFD Contributions layout allows, in these situations, reversals through calculation base reduction adjustments, using records M215 and M615. Given the two ways of reversing returns and cancellations from previous periods, the taxpayer may decide how to perform such reversals through question "Previous Period Ret./Canc." of EFD Contributions calculation. If option "Contrib. Adj." is selected, the reversals continue being generated through contribution adjustments (records M220 and M620), whereas if option "Calc. Base Adj." is selected, then reversals are generated through calculation base adjustments (records M215 and M615). The default option for this question is reversal through contribution adjustments. We must emphasize that calculation base adjustments do not apply to those operations with rates in BRL, which have their calculation base in quantity. In those situations, the reversals continue being generated through contribution adjustments.

11. EXTEMPORANEOUS  EXTEMPORANEOUS CREDIT

From August 2013 onwards, PVA does not allow bookkeeping of extemporaneous values, because through NI RFB 1,387/2013, the bookkeeping correction term was changed to a 5-year limit. Thus, if any operation was not declared in its original period, the RFB instruction is to correct the file, no longer declaring it as extemporaneous.

For this reason, they are not processed by this calculation routine for extemporaneous credit values.

12. BILL  BILL GENERATION

Supplier:

In module Financials, bills are generated for the supplier found in parameter MV_UNIAO, registered in advance. The UNIAO supplier is used by default. In this parameter, you can only enter the supplier, not the store.

13. WITHHOLDING  WITHHOLDING CODE

Field E2_CODRET is filled out with the content of parameters: MV_CODPIS and MV_CODCOF for PIS and COFINS bills, respectively generated by the calculation.

Important: this code is used only in bills generated in module Financials, whereas the revenue codes are entered in the calculation tab.

14. IMPORTING  IMPORTING NATURE REVENUE CODES

Through the EFD Codes Import routine (FISA005), the data from tables 5.1.1, 4.3.9, 4.3.10, 4.3.11, 4.3.12, 4.3.13, 4.3.14, 4.3.15, 4.3.16, 4.3.17, 7.1.1, 7.1.2, 7.1.3 e 7.1.4 are registered/imported, so it is no longer necessary to process the UPDFIS/IMPSPED to import these tables.

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After renaming the file, just select the directory and import the tables needed.

15. PIS  PIS AND COFINS CREDIT REVERSAL DUE TO REVENUE TAX SUSPENSION BENEFIT

In situations that require reversing PIS and COFINS credits because of some tax suspension benefit, you must identify which credits are liable to this reversal and set the reversal percentages; thus, the credit reversals are automatically reversed through adjustment records M110/M510, through reduction adjustments.

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For further information about these settings, access the documents http://tdn.totvs.com/x/5lUcGw and http://tdn.totvs.com/x/6lUcGw .

16. EXCLUSION  EXCLUSION OF ICMS FROM PIS/COFINS CALCULATION BASE

Some taxpayers have legal processes that authorize the exclusion of ICMS from the PIS and COFINS calculation base. This exclusion may occur two different ways. The exclusion of Highlighted ICMS or of ICMS Payable.

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To handle the hypothesis of ICMS Payable exclusion from the EFD Contributions calculation, we have a new question "ICMS Excl. Legal Decision", in which the taxpayer may enter whether they have a legal decision to exclude the ICMS Payable or a legal decision to exclude the Highlighted ICMS, or whether there is no legal decision for ICMS exclusion. Only the option to exclude ICMS Payable affects the calculation base reduction in the EFD Contributions calculation.

17. CALCULATION  CALCULATION OF ICMS PAYABLE EXCLUSION FROM PIS/COFINS CALCULATION BASE

EFD Contributions needs to get the value of ICMS Payable from the ICMS calculation of each branch, from the ICMS itself (family of record E100 of Tax SPED) and also from sub-calculations (family of records 1900 of Tax SPED).

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You may exclude ICMS Payable two different ways. The first is in function of the revenue total and the second in function of revenues subject to ICMS (revenues of blocks C and D). To define the calculation method, you need to enter in the initial question of the calculation "ICMS Payable Exclusion" the option "Revenue Total" or "Rev. Subj. ICMS".

Example of calculation of ICMS Payable exclusion and apportionment:

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The revenues are stated below by CST and block:

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In this hypothesis, the exclusion percentages are obtained through the following formula:

And the exclusion value is obtained through formula:

For CST 01 the percentage is calculated as follows:

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In this hypothesis, the exclusion percentages are obtained through the following formula:

And the exclusion value is obtained through formula:

For CST 01 the percentage is calculated as follows:

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The installment values of exclusion from the calculation base are stated in record 1050 for all CSTs, yet the adjustment records M215 and M615 are only generated for taxed CSTs excepting CST 03.

Be mindful that, for this calculation, you need to process the ICMS calculation with parameter MV_USASPED set to .T.; otherwise, the EFD Contributions Calculation will not obtain the ICMS Payable value in the period.

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In the Calculation checking report, this ICMS Payable exclusion calculation is detailed for easier comprehension and checking of calculation base reduction installments. For further information about the checking report, refer to the manual EFDCON - Checking Report.

18. EFD  EFD CONTRIBUTIONS CHECKING REPORT

This report helps checking transactions used in the calculation, checking the invoices, bills, assets, etc. in detail. To process this report, just select the calculation the transactions of which you want to print, and in Related Features, the option with the description EFD Checking Report, along with the already existing Deletion and Log Viewing options.

For further information about this report, access the link: EDFCON - Checking Report

19. EFD  EFD CONTRIBUTIONS TEXT FILE CREATION

At the end of the processing of this routine, all calculation data ready for text file creation, the value calculated considering adjustments, reductions, reversal, deferrals, etc., are those stated in the text file, which must be processed through routine FISA008 or SPED PIS COFINS - P11.

20. RELATED  RELATED DOCUMENTS

Tax Files (FAQS).

EFDCON - File Creation Settings.

21. TECHINICAL DATA