01. Overview

The purpose of this document is to map and exemplify the use of parameters MV_DEDBPIS, MV_DEDBCOF and of field Ded.PIS/COF (A2_DEDBSPC) of the supplier register.
Find below configurations to use them in which:

MV_DEDBPIS and MV_DEDBCOF

- S (Remove ICMS/IPI cred. or Exempted ICMS value from ZFM of PIS/COFINS calculation base S= Remove);
- P (Remove ICMS/IPI cred. or Exempted ICMS value from ZFM of PIS/COFINS calculation base P= Remove IPI only);
- D (Remove ICMS/IPI cred. value or Exempted ICMS from ZFM of PIS/COFINS calculation base D= Rem.ICM\PIS\COF ZMF);
- I (Remove ICMS/IPI cred. value or Exempted ICMS from ZFM of PIS/COFINS calculation base I= Rem.ICM);
- N (No value is deducted from the PIS/COFINS calculation base N= No removal);

Ded.PIS/COF (A2_DEDBSPC)

- 1 - Legacy - Use the rules of parameters MV_DEDBPIS and MV_DEDBCOF.
- 2 - Deduct ICMS and IPI
- 3 - Deduct ICMS Only
- 4 - Deduct IPI Only
- 5 - No Deduction
- 6 - Add IPI

An important point is that these configurations act directly on the value of the goods. A bit later, we will see how the system handles such things. Moreover, the parameters and the field occasionally require some validations.

02. Example of Configuration

02.01. Parameters

Parameter = N (No value is deducted from PIS/COFINS calculation base)

In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to N, as exemplified below:

In the TIO register (MATA080), configure the following fields:

Calculate ICMS (F4_ICM): S - Yes

ICMS Tax L. (F4_LFICM): T - Taxed

Consumption Mat. (F4_CONSUMO): N - No

PIS/COFINS (F4_PISCOF): 3 - Both

PIS/COF Cred. (F4_PISCRED): 4 - Calculate

Parameter = I (Only ICMS is deducted from PIS and COFINS bases)

In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to I, as exemplified below:

In the TIO register (MATA080), configure the following fields:

Calculate ICMS (F4_ICM): S - Yes

ICMS Tax L. (F4_LFICM): O - Others

Consumption Mat. (F4_CONSUMO): N - No

PIS/COFINS (F4_PISCOF): 3 - Both

PIS/COF Cred. (F4_PISCRED): 2 - Debit

Parameter = S (ICMS and IPI values are deducted from PIS and COFINS bases)

In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to S, as exemplified below:

In the TIO register (MATA080), configure the following fields:

Calculate ICMS (F4_ICM): S - Yes

Calculate IPI (F4_IPI): N - No; S - Yes or R - Non-wholesale Business

Important!

Field F4_IPI

With variables equal to a = S - Yes e = N - No, the IPI is not deducted from the PIS/COFINS calculation base.
With the variable equal to a = R - Non-wholesale Business, the system deducts the IPI only along with parameter F4_CREDIPI = S - Yes.
If field F4_IPI is equal to = R and field F4_CREDIPI is equal to = No, there is no IPI deduction from the PIS/COFINS CB.

ICMS Tax L. (F4_LFICM): O - Others

IPI Tax Record (F4_LFIPI): O - Others

Consumption Mat. (F4_CONSUMO): N - No

PIS/COFINS (F4_PISCOF): 3 - Both

PIS/COF Cred. (F4_PISCRED): 4 - Calculate

Ded.ICM.ST (F4_ICMSTMT): Blank

Parameter = P (Only IPI is deducted from PIS and COFINS bases)

In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to P, as exemplified below:

In the TIO register (MATA080), configure the following fields:

Calculate ICMS (F4_ICM): S - Yes

Calculate IPI (F4_IPI): N - No; S - Yes or R - Non-wholesale Business

Important!

Field F4_IPI

With variables equal to a = S - Yes e = N - No, the IPI is not deducted from the PIS/COFINS calculation base.
With the variable equal to a = R - Non-wholesale Business, the system deducts the IPI only along with parameter F4_CREDIPI = S - Yes.
If field F4_IPI = R and field F4_CREDIPI = No, there is no IPI deduction from the PIS/COFINS CB.

ICMS Tax L. (F4_LFICM): T - Taxed

IPI Tax Record (F4_LFIPI): O - Others

Consumption Mat. (F4_CONSUMO): N - No

PIS/COFINS (F4_PISCOF): 3 - Both

"Cred. PIS/COF (F4_PISCRED): 4 - Calculate

Parameter = D (ICMS, PIS and COFINS values are deducted from the CPRB calculation base)

In module Configurator (SIGACFG), parameters MV_DEDBPIS and MV_DEDBCOF must be set to D, as exemplified below:

Besides the fields above, you must also adjust the following parameters:

MV_DEDCPR:

MV_CPRBNF:

In the TIO register (MATA080), configure the following fields:

Calculate ICMS (F4_ICM): S - Yes

ICMS Tax L. (F4_LFICM): T - Taxed

IPI Tax Record (F4_LFIPI): O - Others

Consumption Mat. (F4_CONSUMO): N - No

PIS/COFINS (F4_PISCOF): 3 - Both

"Cred. PIS/COF (F4_PISCRED): 4 - Calculate

CPRB Calc. (F4_CALCCPB): 1 - Yes

Adjust the product complement register (MATA180), as exemplified below:

Ind.Check (B5_VERIND): 2 – No (means the system checks whether the product is from industrialization or not)
INSS Patron (B5_INSPAT): 1 – Yes
Activ. Code (B5_CODATIV): Select a service code containing the CPRB rate and the start of validity (do not enter the end date)

02.02. Field Ded.PIS/COF (A2_DEDBSPC) in Supplier Register

Option 2 - Deduct ICMS and IPI

In this case, only this configuration is required to deduct the ICMS and the IPI from the PIS/COFINS base. Be mindful that, when this deduction occurs, the system exclusively uses the value of the goods as base.

Option 3 - Deduct ICMS Only

In this case, you can also check which CSTs of ICMS and CSTs of PIS and COFINS to disregard when deducting/excluding the ICMS value through parameters MV_DICMISE and MV_EXICMPC. For further information about this, refer to DEDPISCOF - Exclusion of highlighted ICMS from the PIS and COFINS Calculation Base (MV_DICMISE and MV_EXICMPC).

Option 4 - Deduct IPI Only

As we have already mentioned, the system deducts the tax on the value of the goods.

Option 5 - No Deduction

As the option clearly states, no ICMS or IPI is deducted; however, we must emphasize that, because the system uses the value of the goods to deduct these taxes in the other options, this option keeps the ICMS, as it is a tax calculated "inside". On the other hand, the IPI does not figure in the base value in any way, because it does not belong in the value of the goods for being calculated "outside".

Option 6 - Add IPI

Besides this option, you need to configure the TIO as follows:

IPI Tax Record (F4_LFIPI): Other than T - Taxed

Calculate IPI (F4_IPI): Other than R - Non-wholesale Business

The IPI value is added to the value of the goods.

03. Example of Parameter Use

Parameter = N (No value is deducted from PIS/COFINS calculation base)

Issue of interstate sale order to Customer of Reseller Type, with finished product (imported):

Calculation Memory:

Total value of the invoice: 1,000.00

x 4% ICMS = 40.00

x 1.65% PIS = 16.50

x 7.6% COFINS = 76.00

Total value of the invoice: Value of goods - PIS - COFINS

= 1,000.00 + 16.50 = 76.00

= 907.50

Parameter = I (Only ICMS is deducted from PIS and COFINS bases)

Issue of interstate sale order to Customer of Reseller Type, with finished product (imported):

Calculation Memory:

Total value of the invoice: 1,000.00

ICMS: Value of the goods x 4% = 40.00

Total value of the invoice: 1,000 – 40.00 = 960.00

x 1.65% PIS = 15.84

x 7.60% COFINS = 72.96

Parameter = S (ICMS and IPI values are deducted from PIS and COFINS bases)

Option 1: F4_CREDIPI = Yes and F4_IPI = Yes:

Issue of internal sale order (SP x SP) to Customer of Reseller Type, with finished product (domestic):

Calculation Memory:

Total value of the invoice: 1,000.00

ICMS: Value of the goods x 18% = 180.00

IPI: Value of the goods x 10% = 100.00

Calculation Base for PIS and COFINS: Total Value of Invoice - ICMS

= 1,000.00 + 180.00 = 820.00

x 1.65% PIS = 13.53

x 7.60% COFINS = 62.32

Option 2: F4_CREDIPI = Yes and F4_IPI = Non-wh. Bus.

Incoming document entry (purchase inside the State and Non-wholesale Business):

Calculation Memory:

NF Value: 39,571.04

x 18% ICMS = 7,122.79

x 10% IPI = 3,957.10 (the system is reducing the base by 50%)

This means that: 1,978.55

In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".

Source: https://centraldeatendimento.totvs.com/hc/pt-br/articles/360027655451-CROSS-Segmentos-TOTVS-Backoffice-Linha-Protheus-FIS-Como-lan%C3%A7ar-nota-fiscal-para-Comerciante-N%C3%A3o-Atacadista-IPI-

Calculation Base for PIS and COFINS: Value of Invoice – IPI

39,571.04 = 1,978.55

= 37,592.49

x 1.65% PIS = 620.28

x 7.6% COFINS = 2,857.03

Option 3: F4_CREDIPI = Yes and F4_IPI = Non-wh. Bus.

Incoming document entry (purchase inside the State and Non-wholesale Business):

Calculation Memory:

NF Value: 10,000.00

x 18% ICMS = 1,800.00

x 10% IPI = 1,000.00 (the system is reducing the base by 50%)

This means that: 500.00

In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".

Source: https://centraldeatendimento.totvs.com/hc/pt-br/articles/360027655451-CROSS-Segmentos-TOTVS-Backoffice-Linha-Protheus-FIS-Como-lan%C3%A7ar-nota-fiscal-para-Comerciante-N%C3%A3o-Atacadista-IPI-

Calculation Base for PIS and COFINS: Inv. Value

= 10,000.00

x 1.65% PIS = 165.00

x 7.6% COFINS = 760.00

Parameter = P (Only IPI is deducted from PIS and COFINS bases)

Option 1: F4_CREDIPI = Yes and F4_IPI = Yes:

Issue of internal sale order (SP x SP) to Customer of Reseller Type, with finished product (domestic):

Calculation Memory:

NF Value: 1,000.00

x 18% ICMS = 180.00

x 10% IPI = 100.00

Calculation Base of PIS and COFINS: Inv. Value

= 1,000.00

x 1.65% PIS = 16.50

x 7.6% COFINS = 76.00

Option 2: F4_CREDIPI = Yes and F4_IPI = Non-wh. Bus.

Entry of internal incoming document (SP x SP), supplier of non-wholesale business:

Calculation Memory:

NF Value: 39,571.04

x 18% ICMS = 7,122.79

x 10% IPI = 3,957.10 (the system is reducing the base by 50%)

This means that: 1,978.55

In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".

Source: https://centraldeatendimento.totvs.com/hc/pt-br/articles/360027655451-CROSS-Segmentos-TOTVS-Backoffice-Linha-Protheus-FIS-Como-lan%C3%A7ar-nota-fiscal-para-Comerciante-N%C3%A3o-Atacadista-IPI-

Calculation Base for PIS and COFINS: Value of Invoice – IPI

39,571.04 = 1,978.55

= 37,592.49

x 1.65% PIS = 620.28

x 7.6% COFINS = 2,857.03

Option 2: F4_CREDIPI = No and F4_IPI = Non-wh. Bus.

Entry of internal incoming document (SP x SP), supplier of non-wholesale business:

Calculation Memory:

NF Value: 25,529.35

x 18% ICMS = 4,595.28

x 10% IPI = 2,552.94 (the system is reducing the base by 50%)

This means that: 1,276.47

In accordance with the documentation below, inflows from non-wholesale businesses get a credit of 50% of the IPI, provided for in Article 227 of Statute 7212/2010. Thus, 50% of the IPI value goes into "Other Bases".

Source: https://centraldeatendimento.totvs.com/hc/pt-br/articles/360027655451-CROSS-Segmentos-TOTVS-Backoffice-Linha-Protheus-FIS-Como-lan%C3%A7ar-nota-fiscal-para-Comerciante-N%C3%A3o-Atacadista-IPI-

Calculation Base for PIS and COFINS: Inv. Value

= 25,529.35

x 1.65% PIS = 421.23

x 7.6% COFINS = 1,940.23

Parameter = D (ICMS, PIS and COFINS values are deducted from the CPRB calculation base)

Issue of interstate sale order to Customer of Reseller Type, with finished product (imported):

Calculation Memory:

NF Value: 1,000.00

x 1.65% PIS = 16.50

x 7.6% COFINS = 76.00

ICMS and IPI Calculation Base: Value of goods - PIS - COFINS

= 1,000.00 – 16.50 – 76.00

= 907.50

x 4% ICMS = 36.30

x 10% IPI = 90.75

Calculation Base for exempted PIS and COFINS and CPRB: Value of goods - ICMS - PIS - COFINS

= 1,000.00 - 36.30 - 16.50 - 76.00

= 871.20

x 1.65% PIS = 14.37
x 7.6% COFINS = 66.21
x 1.5% CPRB = 13.07