apresentação localização

8/10/2019 Apresentao localizao

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Localization Brazil

SAP R/3 Version

4.6C


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Localization Brazil - Organizational Units

Company

Branch 1

Plant 1

The branch is the level where tax reporting and Nota Fiscal Reportingis done.

Branch 2

Plant 4Plant 3Plant 2

There is a new organizationalSpecific for Brazil called Branch


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Branch1

COMPANYEACH Branch MUST BE ASSIGNED TO THECOMPANY

BESIDES CNPJ (Tax Id) THE Branch MUSTHAVE THE FOLLOWING LEGALIDENTIFICATION :

STATE Inscription; CITY Inscription; ADDRESS; Branch CATEGORY

Localization Brazil - Branch


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Company

Master Record

Branch

2

INSERT THE FIRST 8 NUMBERS OF THETHE COMPANY CNPJe.g. 33042730Company Name

INSERT THE FOLLOWING 4 NUMBERS OF THECOMPANY CNPJe.g. 0017- Filial Juiz de Fora

R/3 CREATES THE CNPJ, BESIDESCALCULATE THE Digito Verificadore.g. 33042730/0017-71

Branchs

CNPJ

2

Localization Brazil - How Branchs CNPJ iscomposed ?


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After the Branches aredefined, the existing plants

must be assigned to theappropriate branch.

PLANT

01

PLANT

02

Branch

1

Localization Brazil - Plant


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The Legal Entity identified as CNPJ generates the followingDocuments and Fiscal Books:

NOTAS FISCAIS;LIVROS DE REGISTROS DE ENTRADAS;LIVRO DE REGISTRO DE SADAS;LIVRO DE CONTROLE DE PRODUO E ESTOQUE;LIVRO DE INVENTRIO;LIVROS DE APURAO DE ICMS E IPI;LIVRO DE REGISTRO DE ISS;OUTRAS OBRIGAES ACESSRIAS DA FILIAL.

The SAP as Standard do not have some Fiscal Books, for that,some reports might require an Abap development. Another choice,often used, is to implement na specif package (bolt-on) to supportthese Fiscal Books some Brazilian companies have developedpackages to support the Fiscal Books and interfaced them withSAP.

Localization Brazil - Branch


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SAP delivers the calculation procedure which defines incoming taxcalculation in the Modules MM, SD and FI, besides a set of taxcodes that determine the tax type to be calculated are recorded

in the Vendor, Customer and Material Master Data.

The Localization Brazil supports the automatic calculation of thefollowing Taxes:

IPI taxIs a federal tax applied when selling, transferring, etc. goodsThe percentage rate and the base value depends on severalfactors:

Usage of the goodsNBM codeMaterialCustomer (companies can be exempted from IPI)

Vendor

Localization Brazil - Incoming/Outgoing Taxes


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ICMS taxIs a state tax applied when selling, transferring, etc. goodsThe percentage rate and the value base dependes on severalfactors:

State of origin and state of destination of the goods

Products codesCustomerUsage of the goods

Complement of ICMS - DIFERENCIAL DE ALQUOTAA special case of ICMS is calculated under the following

conditions:A company buys a product from another stateThe product is used for comsumption

It is calculated as the difference between the ICMS ratecharged by the vendor and the ICMS rate that is valid when

buying in the same state. It is not added to the product price.



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Substituio TributriaSubstituio Tributria occurs for some products (examples:fuel, lamps, batteries, some kind of food and beverage, etc).It might occur both with ICMS and IPI. The procedure is: Thevendor is the one to post the tax in its tax liabilities on behalfof the buyer. In this situation, the tax amount is not printed inthe Nota Fiscal, but a message is printed and the tax amount isalso recorded in the Fiscal Books. The Substituo Tributriaalso occurs if the company is selling goods to a customer thatbelongs to any industry that has the Substituio Tributria.This happens with DEB when they are selling to automotiveindustry.



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PIS e CofinsThey are federal taxes:

credited in the purchases of insumos and asset.(Incoming)

debited in vendas of merchandises. (Outgoing).

ISS (outgoing)

Is a municipal tax on services. The tax rate is determined bythe city of the supplier and the type of service.



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INSS (incoming)Is a social security tax which the company pays when receivingthe service from a natural person.

ISSF (incoming)

If the vendor is a natural person and is not registered in thecity where the vendors service is provided, then ISS iswithheld by the company, buying the service.

IRRF (incoming)IR is a withholding tax applied both for natural persons and

companies, with diferent rates for each type..

Localization Brazil - Incoming/OutgoingTaxes


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MP 135 (Incoming/Outgoing)Retention of the PIS, Cofins and CSLL of the rendering ofservices.

IN 480 (Outgoing)Nas vendas de mercadorias a empresas do governo, retenodo PIS, Cofins, CSLL pelo cliente governamental. (Outgoing).



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Localization Brazil - Purchasing

Legal Ent i ty

Natural Person

Purchase

Federal Inscr ipt ion - CNPJ

State Inscr ip t ionInsc r. Est

City Inscr ipt ionIns cr. Muni cip al

Federal Inscri pt ion - CPF

In Brazil depending on the vendor characteristics, it might be

required the following Legal Inscription fields in the VendorMaster Data:

Always required


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For a correct calculation of the taxes on the Purchase Orders it

is necessary to configure the following elements: COMPANY Branch PLANT FISCAL REGION

ICMS TABLE (REGULAR) ICMS TABLE (EXEMPT) NBM CODE AND IPI DISCRIMINATION TABLES (REGULAR) IPI TABLE (EXEMPT) CFOP TABLENOTAS FISCAIS TYPES

NOTAS FISCAIS FORMS MATERIAL CODE VENDOR ISS

Localization Brazil - Purchasing


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FISCAL REQUIREMENTS - Info

COMPANY CODEGlobal

Settings

Branch

- Company CNPJ

-Branch (IMPACTS ON ACCOUNTRECEIVABLE AND ACCOUNTS PAYABLE)

- CNPJ EXTENSION BY Branch- STATE Inscription- CITY Inscription- Branch ADDRESS- FISCAL REGION- Branch CATEGORY



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JURISDICTIONCODE - POPULATE FEDERATION UNITS

- POPULATE ICMS RATE FOR ALL INTERSTATEOPERATIONS ACCORDING TO MATERIALSORIGIN AND DESTINATION

REGULARICMS

ICMSEXCEPTION

- POPULATE ICMS RATE AND/OR REGULARCALCULATION BASIS, TEMPORARY RATE,EXCEPTIONAL RATE AND/OR BASIS (MODIFIEDBY THE LAW)

FISCAL REQUIREMENTS - Tables



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NCMCODE

REGULARIPI

-POPULATE IPI RATES BASED ON THE FISCALCLASSIFICATION OF THE IPI-NCM TABLE

IPIEXCEPTION

-POPULATE THE NCM CODE (MATERIAL LEGALCLASSIFICATION AND DESCRIPTION, FORIPI CALCULATION

- POPULATE IPI RATES AND/OR CALCULATIONBASE, TEMPORARILY, MODIFIED BY THE LAW




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- POPULATE CFOP CODES THAT WILL BE USED TO:- DETERMINE INCOMING IPI TAX- DETERMINE OUTGOING IPI TAX

CFOP

NOTAFISCAL

TYPE

-POPULATE THE NOTA FISCAL TYPE THAT WILLBE USED ON THE INVOICE RECEIPT ANDBILLING

NOTAFISCALFORM

-DEVELOP (SAPSCRIPT) THE NOTA FISCAL FORMTHAT WILL BE USED TO PRINT THE NOTAFISCAL




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- MATERIAL CFOP CATEGORY;- MATERIAL FISCAL CLASSIFICATION;- MATERIAL USAGE;- MATERIAL ORIGIN;- MATERIAL CLASS OF EVALUATION

MATERIALMASTER

VENDOR

MASTER

- VENDORS DOMICLIO FISCAL;- CNPJ;- STATE Inscription;

- CITY Inscription (Service Provider);- VENDOR TAX CATEGORY

FISCAL REQUIREMENTSMaster Data



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Localization Brazil - Goods Movement

NOTA FISCALGoods Movement

Everytime that a company needs to transportsome goods from/to different plants,or whenreturning purchased or sold goods, a NotaFiscalmust be issued.

Nota Fiscal replaces the invoice, and only onedocument can be issued for each transport.


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Localization Brazil - Billing

NOTA FISCAL Number

Taxes

(same Taxes u sed for Incoming )

Billing (SAP)

Nota Fiscal is the most important legal required document in

Brazil. It replaces the invoice, and is the only document legallyaccepted when you bill your goods or services.

For each billing made the number of the Nota Fiscal and thetaxes rate are required.


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THE VAT FUNCTION IS USED TO CALCULATE TAXESACCORDING TO THE MATERIAL UTILIZATION, DEFINED ONTHE MATERIAL MASTER, BOOKING THE FISCAL CREDITS OFIPI/ICMS ON THE FISCAL BOOKS, AND ON THE ACCOUNTS

OF GENERAL LEDGER.

Localization Brazil - Billing


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I. V. A CALCULATED TAXES

PURCHASE TO COMSUMPTION

C 0C 1C 2C 3C 4C 5

No taxesOnly ICMS + Complement of ICMSICMS + Substituio tributriaICMS + Complement ICMS + IPIICMS + Substituio Tributria + IPIOnly IPI


PURCHASE TO FIXED ASSETS

Z 0Z 1Z 2Z 3Z 4

Z 5

No taxesOnly ICMS + Complement of ICMSICMS + Substituio tributriaICMS + Complement of ICMS + IPIICMS + Substituio Tributria + IPI

Only IPI

Localization Brazil - VAT Calculation


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PURCHASE TO INDUSTRIALIZATION

I 0I 1

I 2I 3I 4I 5

No taxesOnly ICMS

ICMS + Substituio tributriaICMS + IPIICMS + Substituio Tributria + IPIOnly IPI

I 6 Only ICMS + IPI ( Resale )

I 7 Only ICMS + Substituio Tributria + IPI ( Resale )

Localization Brazil - VAT Calculation


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CFOP describes the performed business transaction, from the taxauthorities point of view, and is automatically determinated on theoperations of Invoice Verification (IV) and Billing. Follows the datarequired to enable the CFOP determination:

CFOP definitionPurchase/Sale to industrializationPurchase/Sale to Fixed Asset

Nota Fiscal categoryIncomingOutgoing

Destination categorySame stateAnother stateAnother country

Localization Brazil - CFOP


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Material Category

CommunicationTransportationElectricityMaterial

Sale TypeMovement type

Material UsageResaleComsumptionFixed AssetIndustrialization

Branch CategoryIndustryCommunicationElectricTransport

ServiceConsumer Industry

Localization Brazil - CFOP


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Localization Brazil - Accounts Receivable

Payments and collection procedures in Brazil have to followthe standards defined by the Brazilian Banks Association (Febraban),which defines the format of the files that have to be sent to thebank.

An essential element of accounts receivable in Brazil is theconcept of BOLETO, which is the most used way of collecting debts.

For every invoice you bill to the customer, one BOLETO will begenerated. The BOLETO is printed and sent to the customer usuallyby the bank. The company is going to generate and send a file to thebank, and the bank is the one who will process the collection services.

Brazilian requirements for bank interface are supported by

printing programs RFFOBR_A (if bank prints the "boleto"), andRFFOBR_D (if the company prints the "boleto). Both programsgenerate Bill of Exchange Request, and also the files in the standardBrazilian format, named CNAB. The bank interface also requiresconfiguration in some transactions realted to Electronic BankStatement, once the complete process includes the bank sending back

to you a file with information related to payment and confirmation.


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Localization Brazil - Accounts Payable

The Localization Brazil supports payments in local currency viathe following methods:

CREDITO EM CONTA CORRENTE (Wire transfer) CHEQUE PAGAMENTO (Check) DOC/TED (Payment order) BOLETO


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Localization Brazil - Legal Books and Files

Legal Books and Files required are:

Livro Razo (Journal)Arquivo Magntico ICMS 75/96 (File as per law ICMS)

DIRF and DIPI (Withholding tax and IPI Files)

Registro de Controle da Produo e do Estoque (Overview of Production

and Inventory)Registro de Apurao do IPI (Directory for calculation IPI tax)

Registro de Apurao do ICMS (Directory for calculation ICMS tax)

Lista de Operaes Interestaduais (List of interstate goods movement)

Registro de Entradas (List of incoming documents)Registro de Sadas (List of outgoing documents)

Registro de Apurao do ISS (ISS Calculation)

Registro de Inventrio Modelo 7 (Phisical Inventory Overview)

Instruo Normativa 68 (IN68 File)


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Localization Brazil

Brazil company code creationThe Brazilian company codes need to be created as a copy ofSAP standard company code for Brazil: BR01.

To have all the taxes correctly considered one must configure not

only the Financial module (FI), but also the Billing (SD) and MaterialManagemnt (MM) modules.


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Localization Brazil Product Costs

Legal Requirements:

Recharge costs center to production orders (STD x Actual).

All inventory materialls are valuated by moving avarage price atthe end of period.

Process executed by the end of period centralized.

Problems:

Balance on the Productive Cost Centers

Balance on the accounts on stock variance


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Localization Brazil Product Costs

The average costs calculated during the month, based on inventoryinflows and outflows, and on the product costs, should be posted bythe end of the month to inventory and Cost of Goods Sold (COGS).

SAP R/3 solution:

Starting on release 4.6c, to enable the usage of Moving AveragePrice, it is necessary to activate the Material Ledger.

Having Material Ledger activated, the cost will be posted asStandard, and the Moving Average Cost is calculated in parallel as a

PRD (Price Difference).

By the month-end-closing, the Moving Average Cost are allocated toInventory and to Cost of Goods Sold.