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04. CONFIGURATION EXAMPLES
See below some examples of interstate inflow and outflow operations, with different PIS/COF (F4_PISCRED) settings:
In the examples shown, the rate settings for PIS 1.65% and COFINS 7.6% are used for non-cumulative system companies.
04.01 Credit
Inflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 - Both
PIS/COF Cred. (F4_PISCRED) = 1 - Credit
PIS Tax St. (F4_CSTPIS) = 50
COF Tax St. (F4_CSTCOF) = 50
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Incoming Invoice Taxes Tab:
PIS and COFINS Calculation:
Inflow Operations:
Calculation Result:
04.02 Debit
Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 - Both
PIS/COF Cred. (F4_PISCRED) = 2 - Debit
PIS Tax St. (F4_CSTPIS) = 01
COF Tax St. (F4_CSTCOF) = 01
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Invoice Total = 1,000.00
Financial Spreadsheet:
In the operations of the example above, the use of PIS/COF Cred. - (F4_PISCRED) = 1 Debit, indicates that those operations in the EFD Payments calculation are entered in column Composition of Debits , classified as PIS Values and COFINS Values. Any operations that may occur in the Inflow period with Credit configuration are entered in tab Composition of Credits; hence, a calculation of (Debits - Credits) is performed and the calculation generates a collection form.
PIS and COFINS Calculation:
Outflow Operations:
Calculation Result:
04.03 Do Not Calculate
OUTFLOW OPERATION
Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 4 - Do Not Take Into Account
PIS/COF Cred. (F4_PISCRED) = 3 - Do Not Calculate
PIS Tax St. (F4_CSTPIS) = 07
COF Tax St. (F4_CSTCOF) = 07
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
Invoice Total = 1,000.00
Financial Spreadsheet:
INFLOW OPERATION
Inflow TIO configuration:
PIS COFINS (F4_PISCOF) = 4 - Disregard
PIS/COF Cred. (F4_PISCRED) = 3 - Do Not Calculate
PIS Tax St. (F4_CSTPIS) = 07
COF Tax St. (F4_CSTCOF) = 07
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
Invoice Total = 1,000.00
Taxes Tab:
PIS and COFINS Calculation:
Outflow Operations:
Inflow Operations:
Calculation Result:
04.04 Calculate
OUTFLOW OPERATION
Outflow TIO configuration:
PIS/COFINS (F4_PISCOF) = Both
PIS/COF Cred. (F4_PISCRED) = 4 - Calculate
PIS Tax St. (F4_CSTPIS) = 01
COF Tax St. (F4_CSTCOF) = 01
Calculation Memory:
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Financial Spreadsheet:
PIS and COFINS Calculation:
Outflow Operations:
Calculation Result:
INFLOW OPERATION
Inflow TIO Configuration:
PIS/COFINS (F4_PISCOF) = Both
PIS/COF Cred. (F4_PISCRED) = 4 - Calculate
PIS Tax St. (F4_CSTPIS) = 50
COF Tax St. (F4_CSTCOF) = 50
Calculation Memory:
PIS Calculation Base = 1,000.00 * 1.65% = 16.50
COFINS Calculation Base = 1,000.00 * 7.60% = 76.00
Incoming Invoice Taxes Tab:
PIS and COFINS Calculation:
Inflow Operations:
Calculation Result:
04.05 Base Exclusion
Outflow TIO configuration:
PIS COFINS (F4_PISCOF) = 3 Both
PIS/COF Cred. (F4_PISCRED) = 5 - Base Exclusion
PIS Tax St. (F4_CSTPIS) = 01
COF Tax St. (F4_CSTCOF) = 01
Calculation Memory:
ICMS Value = 1,000.00 * 12% = 120.00
PIS Calculation Base = 1,000.00 - 120.00 (ICMS Value) = 880.00 * 1.65% = 14.52
COFINS Calculation Base = 1,000.00 - 120.00 (ICMS Value) = 880.00 * 7.60% = 66.88
Invoice Total = 1,000.00
Financial Spreadsheet:
PIS and COFINS Calculation:
Outflow Operations
Calculation Result:
05. OTHER DOCUMENTATION
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