DEDPISCOF - Exclusion of highlighted ICMS from the PIS and COFINS Calculation Base (MV_DICMISE and MV_EXICMPC)

01. OVERVIEW

This documentation aims to exemplify the use of parameters MV_DICMISE and MV_EXICMPC. Together, they define which CSTs of ICMS and PIS/COFINS should not be used for excluding ICMS highlighted in the invoice on the PIS and COFINS calculation base.

See below an example of how to set these parameters through module SIGACFG.

02. EXAMPLE

To show how to use these parameters, we will describe two operations here, one for inflow and another for outflow. Each of these operation require further configurations.

Outflow Operation

For outflow operations, you need to configure, besides the parameters MV_DICMISE and MV_EXICMPC, the parameters MV_DEDBPIS and MV_DEDBCOF with the option "S=Remove" or "I=Rem. ICMS only" (for further information, refer to DEDBPISCOF - PIS and COFINS Calculation Base Deductions (MV_DEDBPIS and MV_DEDBCOF) ).

Accessing the Configurator (SIGACFG), we will set the configurations for our example:

MV_DICMISE

MV_EXICMPC

Note: in this case, I have included the inflow CSTs as well as those of outflow.

MV_DEDBPIS

MV_DEDBCOF

With the set parameters, I will place a sales order (MATA461) with two products, one of which will have the CST of PIS/COFINS 07 - Operation Exempt from Contribution and the other will have the CST of PIS/COFINS 01 - Taxable Operation (Regular Rate). See:

Above, we have the sales order and the financial spreadsheet highlighting the calculated PIS and COFINS values. The first item has the CST of PIS/COFINS 01 - Taxable Operation (Regular Rate) configured in TES 501 and the second item has the CST of PIS/COFINS 07 - Operation Exempt from Contribution configured in TES 777.

Calculation Memory:

1st item

vMerc = 1000

aICMS = 18

vICMS = 1000 * 0.18 = 180

aPIS = 1.65

aCOF = 7.6

vPIS = 1000 * 0.0165 = 16,5

vCOF = 1000 * 0.076 = 76

2nd item

vMerc = 1000

aICMS = 18

vICMS = 1000 * 0.18 = 180

aPIS = 1.65

aCOF = 7.6

vPIS = (1000 - 180) * 0.0165 = 13.53 → this item has the ICMS exclusion

vCOF = (1000 - 180) * 0.076 = 62.32 → this item has the ICMS exclusion

1st item + 2nd item

vMerc = 2000

vICMS = 360

vPIS = 30.03

vCOF = 138.32

Inflow Operation

For the inflow operation example, we keep the parameter settings. However, the inflow operation has an additional setting found in the suppliers register, in field PIS/COF Ded. (A2_DEDBSPC). You can set this field to option "1 - Legacy", which defines that parameters MV_DEDBPIS and MV_DEDBCOF will be used, or set it to option "3 - ICMS".

In this example, we will keep the option "1 - Legacy". Let's look at the inflow operation:

Here we get the same result as the outflow operation. The first item did not get the ICMS exclusion, whereas the second does have the exclusion of highlighted ICMS from the PIS/COFINS calculation base. Thus, the calculation memory is equal to that of the outflow operation.

03. Additional Information

• DEDPISCOF - Exclusion of highlighted ICMS from the PIS and COFINS Calculation Base (MV_DICMISE and MV_EXICMPC)

• 16145001 DSERFISE-6294 DT - To meet the NORMATIVE INSTRUCTION RFB No. 2121, OF DECEMBER 15 OF 2022