CONTENTS
01. EFD OVERVIEW
EFD-Contributions is a digital file created by the Public Digital Bookkeeping System (SPED). Private companies use it to record the Contribution to PIS/Pasep and Cofins, in the cumulative and non-cumulative calculation systems, based on documents and operations representing revenues obtained, as well as costs, expenses, charges and acquisitions that generate credits in non-cumulativeness.
The SIGAATF (Fixed Assets) module of Protheus is responsible for generating the information of EFD blocks F120 and F130, feeding the CL2 table, used by Tax (FISA001) for data extraction.
02. F120
The F120 record registers the credits generated by the asset depreciations of a company's Fixed Assets. These assets are purchased to produce products to be sold or to render services. The amortization charges of buildings or renovations in properties owned or rented are also included in the PIS/COFINS non-cumulative calculation system.
To generate this record, you need to configure the TIO (Types of Inflow and Outflow) and properly classify the asset for it to depreciate and fit the F120 rules. The detailed, illustrated process is available in the following documentation: Cross Industries - Backoffice Protheus - FIS - Magnetic Files - How to generate the EFD Contributions F120 Record
Note
When generating the F120, the system uses all depreciations in which field N4_OCORR is equal to 06 or 10, corresponding to tax depreciations, except for asset types (N3_TIPO): 02, 04, 05, 06, 08, 09, 10.
03. F130
You can use the F130 record to register credits based on the purchase value of assets incorporated to the company's Fixed Assets. These assets are purchased to produce products to be sold or to render services. Depending on its nature, NCM, purpose or acquisition date, tax laws allow crediting PIS/Pasep and Cofins based on the acquisition value of these assets.
To generate this record, you need to configure the TIO (Types of Inflow and Outflow) and properly classify the asset for it to fit the F130 rules. The detailed process is available in the following documentation: Cross Industries - Backoffice Protheus - FIS - Magnetic Files - How to generate the EFD Contributions F130 record
Important
The assets of the company's Fixed Assets that have already been used for calculating credits based on depreciation or amortization, registered in F120, must not be added to Record F130.
The customer's tax department is responsible for knowing which EFD record the asset acquired must generate, thus classifying it properly.
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