01. 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.

The bookkeeping documents and operations that represent the revenues earned and the acquisitions, costs, expenses, and charges incurred are listed in the EFD-PIS/COFINS file pertaining to each legal entity organization. The bookkeeping of social contributions and credits is centralized by the parent company of the legal entity.

This routine performs PIS, COFINS, and CPRB calculations in accordance with EFD Contribution calculation rules, saving bills, and accounting entries so it becomes easier to check and view the values calculated, thus leaving the values ready for creating text files in the future.

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

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

EFD Contributions Calculation, to open the calculation home screen.

The home screen displays a list of auxiliary routines pertaining PIS/COFINS values, to centralize and make the user experience easier. The routines below are displayed:

• 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.

• 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

When selecting one of the options, the relevant routine is executed, enabling the maintenance of operation values.

Notes

• As EFD Contributions is composed of various source codes/programs, to know the date of each of them, access the option "About" in "Related Features" to display the source codes and their respective dates.
• The calculation and creation of the PIS/COFINS EFD file must be performed through the (logged) company responsible for providing the data and selecting the branches that compose the tax information.

The option that performs the calculation is "Process Calculation of EFD Contributions". When clicking this option, 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.

Record: Enter the number of the Tax Record to be processed for the operations saved in Tax Record (SFT/SF3) tables. To use all records, enter an asterisk (*).

Select Branch: Enter Yes if you want to add one more branch in the processing. If this question is set to No, the branch logged onto the ERP is used for processing.

Taxes: Enter the taxes you want to process, through options:

1-PIS/COFINS: Only PIS and COFINS are used for processing;

2-Only CPRB – Only CPRB is used for processing;

3-PIS/COF+CPRB: With this option, the processing considers PIS, COFINS, and also CPRB in the processing.  

PIS/COFINS System: In this question, select the calculation system from the options below:

        1-N.Cumul.Accr.: Select this option to use the Exclusively Non-cumulative system;

        2-Cumulat.Accr: This option indicates that the system used is the Exclusively Cumulative system, following the accrual system criteria;

        3-Cash Cumulat. In this option, the system uses the Exclusively Cumulative system, following Cash system criteria.

        4-Cumul/N-Cumul: This option indicates the system selected is Cumulative and also Non-cumulative in the same period.

PIS Payroll: Enter whether PIS must be processed on Payroll. These values originate in the GPE module.

Cooperative Company: Enter whether to process exclusions from the calculation base related to the Cooperative Company. You may register the origin of the exclusions in routine FISA039, table CE9.

Institution: If the taxpayer is classified in accordance with paragraphs 6, 8, and 9 of article 3 of Statute no. 9,718/98 and RFB Normative Instruction no. 1,285 from 2012, you must set this question to option 1-Yes for the calculation to make the proper integrations with the Financials and Healthcare modules, calculating PIS and COFINS in accordance to the files and operations of these modules.

Deferral: The PIS and COFINS deferral values are processed and saved through routine FISA054. For the calculation to use these values already processed, select option Yes, so the credits and debits 

deferred in the period of from previous periods are used in the calculation.

Tax Receipt: To use operations with Tax Receipts in the calculation, select option Yes in this question.

Cash System Details: Use this question to indicate how PIS and COFINS values must be grouped, in accordance with the options available:

Customer – Group them by customer code;

Bill – Group them by bill number;

Tax No. – Group them by tax document number;

Item Sold – Group them by product code

Generate Bill: By selecting Yes in this question, the routine records the PIS and COFINS bills payable, with the values calculated. Up to 4 bills are generated per calculation:

Bill for Non-cumulative PIS;

Bill for Cumulative PIS;

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 the later generation of record F600. If you do not need to generate the aforementioned record, enter No. 

Cumulative System Indicator: When generating the SPED file, fill this out in detail. If consolidated, select option Consolidated.

Edit Generated Bill?: If set to Yes, all bills generated for adding required data are displayed

Recording Option: The data may be processed two ways, the first is in a Grouped form, in which all information and values from all selected branches are consolidated in the Parent Company (which is the branch logged onto ERP); that is, we have one calculation with values from all branches.  The second way is the Individualized one, in which you must be logged onto the branch that generates the Calculation, so there is one distinct calculation for each branch generated, with no centralization in the Parent Company. In this case, the values are processed separately by branch.

When you confirm these options, the processing starts and the calculation screen opens at the end. The calculation is divided into 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 DETAILS

Outgoing Operations

On this screen, the user can view the totals of all outgoing operations used in the calculation process. It displays totals for each outflow CST, separated by the system. In 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.

We get a level of detail for each CST value. Click the value twice to open a new screen with details on this total. We can check the source of this value. For example, it can be by invoice, bill, or tax receipt.                              

To use the values of a given operation on this screen, this operation must fill out at least the CST of PIS and COFINS. We have a line for each CST offered by Federal Revenue. Each line has the totalized value of operations with the corresponding CST.

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 a rate greater than zero, are used. The other outgoing operations with CST 04, 05 with the rate set to zero, 06, 07, 08, 09, and 49 are all regarded as non-taxable revenues.

Incoming Operations

This screen displays all incoming 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 the 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 an incoming invoice, bill, or fixed asset, for example. These values are not yet credit values.   

All operations with PIS and COFINS CST between codes 50 and 66 will be considered operations entitled to credit. The other operations with codes 66 and above will be considered operations not entitled to the PIS and COFINS credit.

These data are saved in table CL0 – Summary by CST.

Composition of Debits

On this screen, we can see the debit value composition to be used in the calculation. We have two data groups. The first has information pertaining to the Non-cumulative System and the second has information from the Cumulative System. The values are displayed in a totalized form by the system. For this Composition of Debits screen, only taxable PIS and COFINS operations are used.

The deferral values of the period or from previous periods are fetched from the Preprocessing (FISA054) routine, which must be previously processed.

Contribution Total Value

In this line, we have the sum of the contribution value of all taxed operations.

Total Value of Addition/Reduction Adjustment

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

Contribution Total Value Deferrable in Period

In this line, the total deferred values of the contribution in the period that were used in the calculation are stated.

Contribution Total Value Deferred in Previous Periods

In this line we also have deferral values; however, these values were deferred in previous periods and receipts occurred in this period, thus being taxed.

Calculated Contribution Total Value

We get the total contribution value calculated after reduction, addition, and deferral adjustments. This value goes to the calculation. The values of credits and withholdings are deducted from it. Double-click this line to view details on the values processed by rate, CST, and contribution code.

This information is saved in tables CKS – PIS/COFINS Debits and CLA – PIS/COFINS Adjustments.

Composition of Credits

On the credit composition screen, we get details on inflow operations with the right to credit, stated in the totalized form. Because they are credit values, we have no division by the system, as the taxpayer is entitled to credit only in Non-cumulative operations.

See below the origin of the data on the lines of this screen:

Calculation Base by Inflows: Operations with CST entitled to a credit (CST between codes 50 and 56) are used in this line;

Calculation Base of Deemed Credit: Operations with CST entitled to deemed credit (CST between codes 60 and 66) are used in this line;

Calculation Base Fixed Assets - Depreciation: In this line, operations of integration with the Fixed Assets module are used, configured to generate credit using depreciation criterion;

Calculation Base Fixed Assets - Acquisition: In this line, operations of integration with the Fixed Assets module are used, configured to generate credit using acquisition criterion;

Calculated Calculation Base Total: Here we have the sum of the calculation bases of the aforementioned lines.

Calculated Credit Total: Here all credit values calculated before going through adjustments and deferrals are used.

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, and opening a screen that displays all adjustments used.

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

Total Available Credit in the Period: In this line we have the total credit value after reduction, addition, and deferral adjustments. We can view credit values in detail, separated by rate, credit code, and credit calculation base code. This value is carried over to the calculation screen, to be used for deducting the debit value.

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 the previous debit and credit composition screens. Here we can also check the withholdings of the period and from previous periods. We have values separated into 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:

Credits from previous periods, credits of the current period, withholding from previous periods, withholdings of the current period.

If the value of credit or withholding exceeds the debit value, these values are used in credit and withholding balances, thus being carried over to the next period.   

Here we can have up to 4 values payable, which are Non-cumulative PIS and COFINS, and Cumulative PIS and COFINS.

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 the Debit Composition screen;

Discounted Credit Value - Previous Period: Credit balance value used for deducting the contribution value;

Discounted Credit Value - Current Period: Credit value of the current period used for deducting the contribution value;

Contribution Value Due: Contribution value after using the credits.

Tax Value Withheld – Previous Period: Withholding value of the previous period used for deducting the contribution value;

Tax Value Withheld – Current Period: Withholding value of the current period used for deducting the contribution value;

Other Deductions in Period: Value of other deductions used for deducting the contribution value;

Non-cumulative Contribution Value Payable: PIS/COFINS contribution value payable, after using credits, withholdings, and other deductions.

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 the 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.

The calculation values are saved in table CKR - EFD Contributions Calculation and the payment data are saved in table CL3 - Summary x Value Payable.

Revenue code values can be broken down. For further information, refer to bulletin FIS0082_for_PIS_COFINS_Revenue_Code_Rules

PIS Payroll: On this screen, we have the values returned by integration with the GPE module. They are on a separate screen because this PIS value on Payroll cannot be mixed with the calculation value. On this screen, we do not have any value details.

CPRB: CPRB is also handled on a screen other than the PIS/COFINS calculation screen. Here we have the totals of this contribution, displaying total gross revenue values and the revenues subject to CPRB, as well as exclusion values, reduction, and addition adjustment and, finally, the CPRB value payable.

This screen is only filled out if, in question Taxes, the option to process CPRB is set, considering integrations with the HR module or Billing, in accordance with parameter MV_SPCBPRH. This information is saved in the following tables:

               CKV – CPRB Consolidated

               CKX – CPRB Detailed

               CKW – CPRB Adjustments

04. 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.

If you need to generate bills from a calculation you did not generate before, just click the calculation at issue onscreen and click edit to load the data, then you can make adjustments or generate bills/book entries.

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

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.

After this process, the reprocessing questions are displayed, in which some options are available for you to select which types of information to reprocess or not. If you select the option Yes, then the information at issue is reprocessed. If you enter No, this information is not reprocessed and the data already saved in reprocessing is used. These are the available reprocessing options:

Incoming Invoice: Enter Yes to reprocess incoming invoices;

Outgoing Invoice: This option indicates whether outgoing invoices are reprocessed;

Incoming Bill: This option defines whether bills not linked to the document that represents inflow operations are reprocessed;

Outgoing Bill: This option defines whether bills not linked to the tax document that represents revenue are reprocessed;

Fixed Assets: Enter whether Fixed Asset operations entitled to credit must be reprocessed;

Tax Receipt: Enter whether operations with Tax Receipt must be reprocessed.

CPRB: Enter whether CPRB values must be reprocessed.

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. MULTITHREAD PROCESSING

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 number 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.

Processing Log

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

Different Calculations per Branch

The user can perform the calculation in 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 second way is by performing the calculation by branch distinctly, with 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 the question Recording Option to "Individualized" and log onto the branch to generate the calculations individually. After checking the data, the user must click the 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 the 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 the 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.

Sources of Calculation Operations

To calculate EFD Contributions, the data have multiple possible sources, listed below:

Operations Saved to Tax Records

        Incoming and/or outgoing operations saved to Tax Records (SFT/SF3) are used, depending on the system. By following EFD rules, the following document models are used:

        01, 02, 04, 06, 07, 08, 09, 10, 11, 13, 18, 21, 26, 28, 29, 22, 2D, 55, 57, 1B, 8B

        Be mindful that we have no model for documents of services rendered or contracted, so when the model is blank and the document pertains to a service, it is also used in the calculation.

        Yet with tax document operations, there is a procedure for revenue CFOP in which we can define whether a given CFOP is used as revenue or not, as set in these parameters:

• 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 the 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 the module Tax Management are used in the calculation, in accordance with the table below:

Operation with Invoice without Tax Records

Still, in the 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 information that must be considered is the one related to 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 the module Financials and/or module Health Insurance. These integrations are configured in the 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 the parameters:

MV_PISAPC - Enter the nature to be used for the PIS bill in the cumulative system. If the parameter is blank, the content of the parameter MV_PISNAT is used.

MV_PISAPNC - Enter the nature to be used for PIS bill in a non-cumulative system. If the parameter is blank, the content of the parameter MV_PISNAT is used.

MV_COFAPC - Enter the nature to be used for the COFINS bill in the cumulative system. If the parameter is blank, the content of the parameter MV_COFINS is used.

MV_COFAPNC - Enter the nature to be used for the COFINS bill in a non-cumulative system. If the parameter is blank, the content of the parameter MV_COFINS is used.

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 the 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 - ACCRUAL/CASH

You can configure this procedure through the 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 the 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 OF RETURNS

Purchase Return:

The purchase return may occur in the purchase period itself or at a later period. If the return occurs in the period itself, then the credit calculation base is reduced in accordance with the 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

Sales Return:

The sales return can also occur in the sales period itself or a later sales period, whether in the Cumulative system or the Non-cumulative system. For the Cumulative system, if the return occurs in the sales period itself, then the contribution calculation base is reduced in accordance with the return percentage. If it occurs at a later period, then the reversal is done through contribution reduction adjustment.

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

10. HANDLING OF CANCELATIONS

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

For cancellations within the period, these revenues do not compose the calculation base, so no adjustment is needed.

For cancellations at a later period, the contribution must be reversed through a contribution reduction adjustment. In parameter MV_SPDAJCA, we can set the number of previous months the routine uses for reversing the contribution.

11. 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 GENERATION

Supplier:

In the 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 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 the module Financials, whereas the revenue codes are entered in the calculation tab.

14. 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.

The update procedure for data and codes from tables 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, 5.1.1, 7.1.1, 7.1.2, 7.1.3 and 7.1.4 is to download the TXT file from the Federal Revenue Service website. Click here to download the tables in TXT format: 

http://www.sped.fazenda.gov.br/spedtabelas/AppConsulta/publico/aspx/ConsultaTabelasExternas.aspx?CodSistema=SpedPisCofins

After downloading the .*txt file, you need to rename it to the following structure (exactly with the names below):

• TXT file from table 4.3.10 to "TABELA4310.TXT"
• TXT file from table 4.3.11 to "TABELA4311.TXT"
• TXT file from table 4.3.12 to "TABELA4312.TXT"
• TXT file from table 4.3.13 to "TABELA4313.TXT"
• TXT file from table 4.3.14 to "TABELA4314.TXT" 
• TXT file from table 4.3.15 to "TABELA4315.TXT" 
• TXT file from table 4.3.16 to "TABELA4316.TXT" 
• TXT file from table 4.3.17 to "TABELA4317.TXT" 
• TXT file from table 4.3.9 to "TABELA439.TXT" 
• TXT file from table 5.1.1 to "TABELA511.TXT" 
• TXT file from table 7.1.3 to “TABELA713GRZZZ.TXT”, in which ZZZ corresponds to the table group. For example: "TABELA713GR100.TXT"
• TXT file from table 7.1.4 to “TABELA714GRZZZ.TXT”, in which ZZZ corresponds to the table group. For example: "TABELA714GR200.TXT"

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

15. 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.

To do this, we need to enable this reversal through parameter MV_ESTCRDA with content equal to 1 and define which credits are liable to this reversal through routine Register of Codes for PIS and COFINS Credits Liable to Reversal (FISA212), and set the reversal percentages through routine Register of PIS and COFINS Credits Reversal Percentages; thus, the EFD Contributions calculation identifies these settings and automatically generates the records of PIS and COFINS credit reduction adjustments.

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

16. EXCLUSION OF ICMS FROM THE 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 in two different ways. The exclusion of Highlighted ICMS or of ICMS Payable.

Exclusion of Highlighted ICMS

In this case, the taxpayer has a judicial process that allows the exclusion of the ICMS highlighted on the tax invoice. This way, the PIS and COFINS calculation basis already has the ICMS exclusion directly in the invoice calculation, that is, the PIS and COFINS value is already calculated considering the ICMS exclusion.

In short, the calculation base in EFD Contributions lacks the ICMS value, because it was already excluded directly from the invoice calculation, so there will not be calculation base adjustments to EFD Contributions.

Exclusion of ICMS Payable

In this case, the taxpayer has a process that allows the exclusion of the ICMS payable obtained from the ICMS calculation, which is declared in the family of the E100 record of the Tax SPED. In this case, the PIS and COFINS values are calculated in the invoice without excluding the highlighted ICMS, and will only be excluded from the calculation base when calculating the Contributions EFD considering the ICMS to collect, which is a result of the ICMS calculation.

In short, the composition of the calculation base in the EFD Contributions calculation will have the ICMS value inside the calculation base, because it was not excluded from the invoice. In this case, the ICMS Payable will be excluded from the PIS/COFINS calculation base in the EFD Contributions calculation, through calculation base reduction adjustments.

In short, the exclusion of Highlighted ICMS occurs directly in the invoice calculation, with no need to adjust the calculation base in the calculation. Yet the exclusion of ICMS Payable occurs in the EFD Contributions calculation, generating calculation base reduction adjustments.

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 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).

For the EFD Contributions calculation to get the ICMS calculation values, the content of parameter MV_USASPED must be set to .T., so the ICMS calculation may correctly record the data in table CDH.

You may exclude ICMS Payable in two different ways. The first is in the function of the revenue total and the second is in the 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:

The company has earned in the period, monthly gross revenues of BRL 100,000.00, where:

• 50% corresponds to sales subject to the basic Contribution rate for PIS/PASEP and COFINS (CST 01).
• 30% corresponds to sales subject to the Contribution zero rate for PIS/PASEP and COFINS (CST 06).
• 20% corresponds to sales with the suspension of Contribution for PIS/PASEP and COFINS (CST 09).

The composition of these revenues in relation to the incidence of ICMS is:

• BRL 60,000.00 revenues subject to ICMS incidence, booked in EFD Contributions in Block C or D.
• BRL 40,000.00 revenues not subject to ICMS incidence, booked in EFD Contributions in Block A or F.

The revenues are stated below by CST and block:

In the period, consider an ICMS Payable value equal to BRL 10,000.00.

ICMS Exclusion Hypothesis considering total revenue:

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

And the exclusion value is obtained through the formula:

For CST 01 the percentage is calculated as follows:

(BRL 0.00 + BRL 30,000.00 + BRL 10,000.00 + BRL 10,000.00) / BRL 100,000.00 = 50%

Thus, the value to be excluded from the calculation base of CST 01 is:

BRL 10,000.00 * 50% = BRL 5,000.00

For CST 06 the percentage is calculated as follows:

(BRL 0.00 + BRL 10,000.00 + BRL 0.00 + BRL 20,000.00) / BRL 100,000.00 = 30%

Thus, the value to be excluded from the calculation base of CST 06 is:

BRL 10,000.00 * 30% = BRL 3,000.00

For CST 09 the percentage is calculated as follows:

(BRL 10,000.00 BRL 0.00 + BRL 0.00 + BRL 10,000.00) / BRL 100,000.00 = 20%

Thus, the value to be excluded from the calculation base of CST 09 is:

BRL 10,000.00 * 20% = BRL 2,000.00

In this case, the actual exclusion value is only from CST 01 of BRL 5,000.00, as CST 06 and 09 are not taxed.

This means we would have a record of calculation base reduction adjustment with value BRL 5,000.00 in records M215 and M615, and also record 1050 with values BRL 5,000.00, BRL 3,000.00 and BRL 2,000.00 for CST 01, 06 and 09, respectively.

ICMS Exclusion Hypothesis considering total revenue subject to ICMS

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

And the exclusion value is obtained through the formula:

For CST 01 the percentage is calculated as follows:

(BRL 30,000.00 + BRL 10,000.00) / BRL 50,000.00 = 80% 

Thus, the value to be excluded from the calculation base of CST 01 is:

BRL 10,000.00 * 80% = BRL 8,000.00

For CST 06 the percentage is calculated as follows:

(BRL 10,000.00 + BRL 0.00) / BRL 50,000.00 = 20%

Thus, the value to be excluded from the calculation base of CST 06 is:

BRL 10,000.00 * 20% = BRL 2,000.00

For CST 09 the percentage is calculated as follows:

(BRL 0.00 + BRL 0.00) / BRL 50,000.00 = 0%

Thus, the value to be excluded from the calculation base of CST 09 is:

BRL 10,000.00 * 0% = BRL 0.00

In this case, the actual exclusion value is only from CST 01 of BRL 8,000.00, as CST 06 and 09 are not taxed.

This means we would have a record of calculation base reduction adjustment with the value BRL 8,000.00 in records M215 and M615, and also record 1050 with values BRL 8,000.00 and BRL 2,000.00 for CST 01 and 06, respectively.

The taxpayer decides which method to follow for excluding the ICMS Payable from the PIS calculation base, through the question "ICMS Payable Exclusion" of EFD Contributions calculation.

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 except 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.

As the calculation of EFD Contributions is generated in the Parent Company view, the calculation fetches the ICMS calculation of each branch selected in the processing, apportioning and excluding the ICMS using the calculation of each branch selected.

We must emphasize that the composition of revenues will use the revenues of all branches when getting the ICMS apportionment percentages for each CST, given that the Taxpayers EFD is generated in the Parent Company view. 

Reduction adjustments to records M215/M615 and record 1050 are generated for each branch, applying the percentages obtained through revenues in the Parent Company view, in the ICMS values of each branch.

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. CONTRIBUTIONS EFD CHECKING REPORT

This report helps check transactions used in the calculation by checking the invoices, bills, assets, etc. in detail. To process this report, just select the calculation whose transactions 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. CONTRIBUTIONS EFD TEXT FILE GENERATION

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 DOCUMENTS

Tax Files (FAQS)

EFDCON - File Creation Settings

21. TECHNICAL INFORMATION