ICMS - DIFAL Calculation Goods Acquisition

CONTENTS

01. OVERVIEW

This document is a simple form that presents parameters to be filled out for correct display of values pertaining the calculation of Rate Differential (DIFAL) with regard to Complementary ICMS in goods acquisition operations.

02. PARAMETERS

MV_BASDENT = Define States to have double base calculation at target base in inflow DIFAL operations for ICMS Taxpayer.  

MV_CMPALIQ = Define whether the Complementary ICMS calculation is performed with difference between the rate of complementary ICMS and interstate ICMS.  

MV_BDSIMP = Enter which States chose to purge the ICMS value from the Simples Nacional instead of the interstate in acquisition with double base DIFAL.  

03.  EXAMPLES

Registers 

Example of registers used in the calculations shown below.

Supplier:

Simples Nacional

TIO:

Consumption Material (F4_CONSUMO) = Yes
Complementary ICMS Markup (F4_MKPCMP) = No
ICMS Red. Cons. in Purch. (F4_COMPRED) = No
ICM Dif. Calc. (F4_COMPL) = Yes
ICMS Calc. (F4_ICMS) = No
ICMS Tax Record (F4_LFICM) = Others

As the supplier is Simples Nacional, ICMS is not highlighted. The supplier only benefits from the DIFAL credit.

Values:

Operation Value: BRL 5,480.00

Interstate ICMS 12% = 657.60

Internal ICMS 18% = 1,051.20

Example 01 - Calculation and Configuration with parameter MV_BASDENT = State filled out

MV_ESTADO = State

MV_BASDENT = State

MV_CMPALIQ = .F.

MV_BDSIMP = BLANK

Double Base:

DIFAL = [(Oper. V. – Origin ICMS) / (1 - Internal Rate)] x Internal Rate – (Oper. V. x Interstate Rate)]

DIFAL = [(5,480.00 – 657.60) / (1 - 18%)] x 18% – (5,840.00 x 12%)]

DIFAL = [4,822.40 / 0.82] x 18% – (657.60)]

DIFAL = [5,880.97 x 18% – (657.60)]

DIFAL = [1,058.57 – 657.60]

DIFAL = 400.97

Example 02 - Calculation and Configuration with parameter MV_BASDENT = Blank

MV_ESTADO = State

MV_BASDENT = BLANK

MV_CMPALIQ = .F.

MV_BDSIMP = BLANK

Simple Base:

DIFAL = ICMS Base x ((Intra ICMS Rate % - Inter ICMS Rate %)/100)

DIFAL = 5,840.00 x ((18 - 12)/100)

DIFAL = 5,840.00 x ((6/100)

DIFAL = 5,840.00 x 0.06

DIFAL = 350.40

Example 03 - Calculation and Configuration with parameter MV_BDSIMP = State filled out

MV_ESTADO = State

MV_BASDENT = State

MV_CMPALIQ = .T.

MV_BDSIMP = State

Because the State has been entered in parameter MV_DBSIMP, the calculation is performed as follows:

Calculation Base x (1 – ICMS % that composes the rate of Simples Nacional / 100%) = Value once the tax is purged (without ICMS)
5,480.00 x (1-12%/100)
5,480.00 x 0.88 = 4,822.40 (purged value)

Value once the tax is purged / (1 – Internal Rate / 100%) = New Calculation Base;
4,822.40 / (1-18%/100%)
4,822.40 / 0.82 = 5,880.97 (New Calculation Base)

New Calculation Base X (Internal Rate – Interstate Rate) = Tax Payable, that is, the DIFAL to the State of destination
5,880.97 x (18 – 12) = 352.86 value of DIFAL payable

DIFAL = 352.86

Example 04 - Calculation and Configuration with parameter MV_BDSIMP = State filled out and with Tax Exception

MV_ESTADO = State

MV_BASDENT = State

MV_CMPALIQ = .T.

MV_BDSIMP = State

Registration in Tax Exception - MATA540

Internal Rate (F7_ALIQINT) = 3.85%

External Rate (F7_ALIQEXT) = 3.85%

State Search (F7_UF_BUSCA) = Origin

Operation Value: BRL 4,000.00

Interstate ICMS 7%:  280.00

Simples National Rate: 3.85% 154.00

Calculation Memory:

Value of Op. * ((Internal Rate - SN Rate)/100)

4,000.00 * (17 - 3.85)/100

4,000.00 * 0.1315 = 526.00

ICMS DIFAL = [(V oper - Origin ICMS) / (1 - Internal Rate)] x ((Internal Rate – Inter Rate) /100)

ICMS DIFAL = [(4,000.00 - 154.00) / (1-(17/100)] x ((17-7)/100) 

ICMS DIFAL = [(3,846.00 - 154.00) / (0.83-(17/100)] x ((17-7)/100)

ICMS DIFAL = 4,633.73 x 0.1

ICMS DIFAL = 463.37

04.  Other Documentation

• Rate Differential for Simples-Nacional Supplier