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Índice
Simples Nacional is a unique and shared system of collection, charging, and supervision of federal, state, and municipal taxes applicable to micro-companies and small-scale companies with regulations provided for in Complementary Statute no. 123/2006.
The system has undergone significant changes due to Complementary Statute no. 155/2016. For this reason, the routine of calculating the Simples Nacional in the Microsiga Protheus product line has been restructured, and will establish, in a unified manner, 8 types of taxes:
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Taxpayers must declare the information using the PGDAS - Generator of National Resource Tax Document. A tool made available by the Federal Revenue Service which, based on the declaration of revenue earned by taxpayers per month of calculation, presents the value of the tax due by taxpayers opting for the Simples Nacional Calculation regime.
To facilitate the filling of PGDAS, TOTVS presents the calculation of the Simples Nacional, developed using the premises of CGSN Resolution no. 140/2018 for calculations from January/2018. This function allows the taxpayer to inform, for each period of calculation, the gross revenues obtained in each activity exercised. At the end of the declaration, the program will calculate the estimate, which can be used to check the values presented in the PGDAS.
This routine is aimed at micro-companies (ME) or Small Businesses (EPP) opting for Simples Nacional.
The option for Simples Nacional can be made by companies framed as micro-companies (ME) or Small Companies (EPP) as provided in CGSN Resolution No. 004 of May 30, 2007.
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Respecting the principle of non-retroactivity, it is recommended to use the Simples Nacional Functionality (MATA924) for the periods of calculation from 07/2007 until 12/2017. Considering that the federal entity may request the taxpayer to declare the information that occurred in the previous 5 calendar years maintaining the methodology of calculation before LC 155/2016 by the Simples Nacional Routine (MATA924). It is important to note that the routine was maintained only for legacy purposes and will not undergo maintenance or new implementations. |
On the Configuration Tool (SIGACFG), check:
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In cases where the customer has branches in States with distinct sub-limits, we recommend that the MV_CODREG and MV_DTINISI parameters are treated exclusively. |
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If the MV_DTINISI parameter is not populated, the routine defaults that the start of activity is greater than 13 months. |
Still on the Configuration Tool (SIGACFG), check the parameters below:
Variable Name | MV_CODREG |
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Type | Character |
Description | Code of the tax system |
Default Value | 1 |
Variable Name | MV_DTINISI |
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Type | Character |
Description | Enter the start date of system use. |
Default Value | dd/mm/yyyy |
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Variable Name | MV_LPADSN |
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Type | Character |
Description | Standard entry codes for the Simples Nacional process. |
Default Value |
For the system to frame the tax range correctly, it will be necessary to add the monthly revenues of the last twelve months manually by centralized matrix, and separated by the internal and external markets. This information will be used for the composition of the Gross Revenue accumulated in the last 12 months (RBT12).
We suggest that you add the values declared in the PGDAS in the last 12 months.
This procedure will be performed only once, before the first processing of the calculation. For the following months, the routine will automatically record these values for RBT12 composition.
The inclusion should be through the Monthly Revenue routine available in the side menu of the calculation.
The "Simples Nacional Calculation" routine is available in the Miscellaneous/Calculations menu of the SIGAFIS module. The routine's home screen centralizes several auxiliary features pertinent to this calculation methodology.
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To use the routine, the system must be logged in to the branch considered as the parent (head office). All processing will be carried out based on this premise. |
On the right side of the routine's start screen, you will be able to view the calculations already performed by the period of calculation. To view the calculation in detail, simply click View or double-click the desired calculation so that the information is displayed.
The purpose of the Process Simples Nacional Calculation function is to perform the processing based on the outgoing operations considering the tax settings used at the time of inclusion of the outgoing tax document.
When you select this option, the initial parameters screen is displayed:
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Select Branch: Enter Yes to add more than one branch for processing. If this question is set to No, then only the branch logged into the ERP will be considered.
SystemMethod: Enter the option for the revenue calculation system declared by the taxpayer in the PGDAS.
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If it is necessary to reprocess a calculation, the routine will identify the existence of records for that period and ask the user whether to reprocess the values. If you answer yes, the calculation process will be redone, and a new calculation will be recorded.
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The option for the cash method will serve exclusively for the calculation of the monthly base, applying the accrual method for other purposes, especially for determining limits and sub-limits, as well as the rate to be applied to the gross revenue received in the month. (Complementary Statute No. 123/2006, item 18, paragraph 3rd) If the ME or EPP has branches, the sum of gross revenues of all sites shall be considered. (Complementary Statute No. 123/2006, item 18, caput). |
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The standardized entry codes for accounting the routine must be registered in the MV_LPADSN parameter. We suggest creating the codes:
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At the end of the processing of the calculation of the Simples Nacional, the information related to the calculation will be presented in tabs, as shown below:
RBA – Annual Gross Revenue
This statement presents the cumulative revenue in two different manners:
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Accrued gross revenue in the last 12 months (RBT12): Month-to-month breakdown of the total internal and external revenues of the 12 months before the current calculation. The values obtained in this revenue will be used to identify the effective rate that the company opting for the Simples Nacional matches.
Registration of Simples Nacional Annexes
The amount due monthly by the taxpayer will be determined by applying the effective rate, calculated from the information contained in the annexes of LC 123/2006.
This record will present information related to the taxes, applicable deductions, and the percentage of incidence of each tax. Information regarding the percentage of ISS income when the effective rate of ISS is greater than 5% should also be included in this record.
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The registration has duration tracking to contemplate legal changes of limits, deductions, or ranges. These changes can be made in advance and controlled through the durations so that the calculation of the current period is not affected. |
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For better usability, this registration will be automatically included in the first processing of the routine, using as a basis the information on LC 123/2006. In the case of differentiated treatment by the branch of activity or operation, it is recommended to edit the data manually. |
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To meet specific legislation regarding the reduction of the tax base, we created the table Calculation Basis Reduction by Annex x Range (CIA). The reduction of the ICMS calculation base was homologated in the state of Parana. For all States that have a Calculation Basis Reduction by percentage (%), a field was created in the Annex x Range (CIA) table. |
Activity Registration
Economic activities and corresponding revenues should be entered by the company. When filling in the PGDAS, the taxpayer must present, individually, the revenues separated by type of operation and framework by type of sub-activity. The latter may have the individual levy of each tax.
The source of the revenues is divided as below:
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Leasing Revenue: For the revenues obtained from the leasing of movable assets, the classification of activities and sub-activities will be made based on the product group.
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Before routine use, make sure all CFOP, service codes and, if applicable, product groups involved in the operations are duly linked to their activities and annexes. If they are not, the revenues for these unrelated items will not be calculated. |
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For better usability, this registration will be automatically included in the first processing of the routine, using as a basis the information on LC 123/2006. In the case of differentiated treatment by the branch of activity or operation, it is recommended to edit the data manually. |
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Since the structure of the ISS service provision code registration is not uniform, considering the various hypotheses of city codes, the user will be responsible for the registration of the services that should compose the revenue of each activity, paying special attention to the "Type of Service" field, if it has activities of accounting services, civil construction (sub-items 7.02 and 7.05 of LC 116/2003) and other services listed in sub-items 16.1 of LC 116/2003. |
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The activity and sub-activity records were based on the classification presented in the MANUAL OF PGDAS-D AND DEFIS 2018, available on the site of the Federal Revenue Service. |
Monthly Revenues
After the calculation of Simples Nacional, the monthly revenue for the composition of the accumulated Monthly Revenue and the storage of this revenue will be done in a segregated way by internal gross revenue or by export.
The routine is also prepared to receive the manual inclusion of the revenues of periods not determined by it. The inclusion of the revenues from the 12 months before the first period of calculation processed by this routine is mandatory so that the RBT12 to be considered in the calculations is built.
Monthly Payroll Charges
Registration for the inclusion of the amount paid as payroll (remuneration to individuals arising from work, including pro-labore withdrawals, amount effectively collected as a social security employer contribution and to the FGTS.
Charges shall be included in the twelve (12) months before the calculation period.
This registration must be completed monthly by taxpayers of activities framed as the provision of services subject to the "r" factor.
Simples Nacional Limits
State and Municipal levy taxes did not adopt the limits of the last range of the Simples Nacional. In these cases, the sub-limit applies, which will determine to what amount of Annual Gross Revenue the State will allow the payment of the ICMS and the ISS in the Simples Nacional.
The tracking of this record is made by branch, allowing the system to operate when the customer has branches in States with distinct sub-limits.
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The record has a duration tracking to contemplate legal changes of the limits and sub-limits. These changes can be made in advance and controlled through the durations so that the calculation of the current period is not affected. |
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For better usability, this record will be automatically included in the first processing of the routine, using as a basis the information on LC 123/2006. In the case of differentiated treatment by the branch of activity or operation, manual editing of data is recommended. |
Effective Rates
The nominal rates, internal and external, are listed in the tables of Annexes I to V available in the Register of Annexes to the Simples Nacional. The effective percentages of each tax will be calculated from the effective rate, multiplied by the percentage of distribution contained in Annexes I to V and recorded in this register, to identify the effective burden of taxes applied to the taxpayers of Simples Nacional.
The routine is also prepared to receive the manual inclusion of rates in periods not calculated.
Balances from Returns
The value of the returned goods must be deducted from the total gross revenue in the period of calculation of the return month. If the value of the returned goods is higher than the total gross revenue or segregated revenues for the month of return, the remaining balance shall be deducted in the subsequent months until it is fully deducted. This routine will control the balances and deductions according to the established rules of the Simples Nacional.
The routine is also prepared to receive manual inclusion of balances in periods not calculated for use in the calculations of subsequent months. IMPORTANT
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For the ISS The maximum effective percentage due to the ISS will be 5%, transferring the difference, proportionally, to federal taxes of the same annual gross revenue range. As stated in the Simples Nacional Manual, presented below: Annex III:
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As |
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CGSN |
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Res. |
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94/2011 |
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item |
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20 |
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Paragraph |
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III |
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(b): |
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the |
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gross |
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revenue |
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range |
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provided |
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in |
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V |
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of |
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in |
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situations |
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effective |
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percentage |
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of |
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ICMS |
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ISS |
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calculated |
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with |
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formula: |
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{[(RBT12 |
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nominal |
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rate |
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range) |
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it |
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State |
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with |
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of |
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3,600,000.00. |
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1,800,000.00, |
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PGDAS |
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2018 |
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manual. |
*Summarized Calculation Report*
This report presents the revenues earned for each activity/sub-activity, as well as the value of the taxes calculated. Its purpose is to assist in filling out the information in the PGDAS.
Detailed Calculation Report
This report demonstrates the calculation memory of the effective rates and taxes. Its purpose is to provide a means of checking the values determined.
Using the Framing Revenue column (B), it is also possible to identify the proportional accumulated Gross Revenue (RBT12), which is a criterion used in the first 12 months of activity of the company, whose purpose is the framing in the table of rates of the Simples Nacional (CGSN Resolution No. 140/2018 item 26, paragraph \\ *Detailed Calculation Report* This report demonstrates the calculation memory of the effective rates and taxes. Its purpose is to provide a means of checking the values determined. \\ Through the Framing Revenue column (B), it is also possible to identify the proportional accumulated Gross Revenue (RBT12), which is a criterion used in the first 12 months of activity of the company, whose purpose is the framing in the table of rates of the Simples Nacional (CGSN Resolution No. 140/2018 item 26, paragraph 4)
Related Source Codes
The calculation of the Simples Nacional is composed of several source codes/programs. To know the date of each of them, just access the "About" option in "Related Actions". That way, the source codes, and their respective dates will be displayed.
Installment
In the months in which the sub-limit or limit is exceeded, the system will provide the revenue to identify which portion of the revenue corresponds to the value not exceeded, and which portion corresponds to the amount exceeded, following the provisions of paragraph 4 of item 24 of the CGSN Resolution no. 94/2011
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The routines involved in the calculation processing are:
Routine Name | Program |
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Calculation - Main Routine | FISA153.PRW |
Calculation Classes | FISA153A.PRW |
Annexes File | FISA150.PRW |
Activities File | FISA151.PRW |
Generic Files | FISA152.PRW |
Calculation Interfaces | FISA154.PRW |
Effective Rates File | FISA155.PRW |
Summarized Calculation Report | FISR153.PRW |
Detailed Calculation Report | FISR153A.PRW |
Cash Method Report - Postings | FISR153C.PRW |
Table Structure
All information generated and consumed by the routine is recorded in specific tables, as listed below:
Acronym | Table Name | Note |
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CIA | Calculation Base Reduction per Annex x Range | A file that allows the user to enter the reduction of the calculation base by Annex and Range in case of specific State legislation. Example: ICMS calculation basis reduction in Parana. |
F1A | Simples Nacional calculation - Head Office | Summary of the calculation in the view of the centralizing head office. Contains totalizers considering all branches selected for processing. |
F1B | Calculation Memory | This table contains the calculation memories of all taxes calculated. It is used in the generation of the Detailed Calculation Report. |
F1C | Registration of charges of the Simples Nacional Payroll | History of payroll charges. This information will be used in the calculation of the "r" factor. |
F1D | Balances from Returns | This table tracks the return balances, which will be generated when the return value is greater than the amount of the monthly revenue earned. |
F1E | Effective rates of the Simples Nacional - Head Office | Effective rates in the view of the centralizing head office. |
F10 | Simples National Annexes | Registration of annexes according to Complementary Statute no. 123/2006. |
F11 | Simples Nacional Ranges | Registration of revenue ranges according to Complementary Statute no. 123/2006. |
F12 | Simples Nacional Activities | Registration of economic activities according to Complementary Statute no. 123/2006. |
F13 | Details of the activities of the Simples Nacional | This table binds CFOPs with service codes and product groups that should compose the revenue of economic activity. |
F14 | Simples Nacional Limits | Registration of limits and sub-limits to collect taxes by the Simples Nacional applicable to each State. |
F15 | Simples Nacional Revenues | History of revenues earned by the calculation. This information will be used in the composition of accumulated revenues from subsequent processing. |
F16 | Breakdown of the effective rates | Effective rates calculated by the segregated calculation by branch and by the annex. The rates recorded in this table, after approval, will be used in the billing of the month following the calculation. |
F17 | Simples National Sub-activities | Registration of sub-activities of the Simples Nacional. These sub-activities represent the revenues that should be segregated in the PGDAS-D. |
F18 | National Simples Calculation – Totalizer | Summary of the calculation by branch. This table contains the values calculated and totalized per branch. |
F19 | Breakdown of Simples Nacional Calculation | Breakdown of the calculation by branch. This table contains the values calculated, segregated by branch and sub-activity code. |
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Sharing of Tables The structure of sharing tables was created to meet the rules of limits and sub-limits determined by the Complementary Statute. For this reason, it is highly recommended that the sharing levels of any of the tables are not changed. |
Revenues will be segregated by code of economic activity and also by sub-activity. Below are the activities considered by the calculation:
Activity Code | Activity Description |
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01 | Resale of goods, except abroad |
02 | Resale of goods abroad |
03 | Sale of industrialized goods by the taxpayer, except abroad |
04 | Sale of industrialized goods by the taxpayer abroad |
05 | Leasing of movable property, except abroad |
06 | Leasing of movable property abroad |
07 | Provision of Services, except abroad |
08 | Provision of services listed in sub-items 7.02, 7.05, and 16.1 of the list annexed to LC 116/2003, except abroad |
09 | Provision of Services abroad |
10 | Provision of services listed in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003, abroad |
11 | Communication services; intercity and interstate transport of cargo; intercity and interstate transport of passengers authorized in section VI of item 17 of LC 123, except abroad |
12 | Communication services; intercity and interstate transport of cargo; intercity and interstate transport of passengers authorized in section VI of item 17 of LC 123, abroad |
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Remember that the activities can be consulted through the routine Registration of Activities available in the calculation. In this file, the CFOP, ISS Code, and Product Group will be linked to the economic activity, thus identifying to which Annex the operation is subjected, as well as if the Factor R levies on it. |
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For the provision of Accounting Services and services listed in subsections 7.02, 7.05, and 16.1 of LC 116/03, in the Activities File→ Income Source tab → Services-ISS tab, specify, in the Service Type field, the option corresponding to the ISS code in question. |
After segregating the revenue by activity, the routine will also segregate the revenue into sub-activities considering the sub-activities codes and rules described below:
Code of Sub-Activity | Description | Rule |
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0101 | No tax replacement/single-phase taxation/anticipation with tax closure (ICMS tax replacement must use this option) | Resale of goods with CFOP linked to activity 01 and CSOSN other than 500 (ICMS previously collected). |
0102 | With tax replacement/single-phase taxation/anticipation with tax closure (ICMS tax replacement must use this option) | Resale of goods with CFOP linked to activity 01 and CSOSN equal to 500 (ICMS previously collected) |
0201 | Resale of goods abroad | Resale of goods abroad with CFOP linked to activity 02. |
0301 | No tax replacement/single-phase taxation/anticipation with tax closure (ICMS tax replacement must use this option) | Sale of goods with CFOP linked to activity 03 and CSOSN other than 500 (ICMS previously collected). |
0302 | With tax replacement/single-phase taxation/anticipation with tax closure (ICMS tax replacement must use this option) | Sale of goods with CFOP linked to activity 03 and CSOSN equal to 500 (ICMS previously collected). |
0401 | Sale of industrialized goods by the taxpayer abroad | Sale of goods abroad with CFOP linked to activity 04. |
0501 | Leasing of movable property, except abroad | Product group of the operation linked to activity code 05 |
0601 | Leasing of movable property abroad | Product group of an export operation linked to activity code 06 |
0701 | Accounting Services Offices authorized by the municipal legislation to pay the ISS in a fixed amount in the city form | Provision of service with ISS Code linked to activity 07 and with the type of Service set to 1-Accounting Services. |
0702 | Subject to the "r" factor, without tax withholding/replacement of ISS, with ISS due to another municipality(ies) | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, without withholding of the ISS and with ISS due to another municipality of the site. |
0703 | Subject to the "r" factor, without tax withholding/replacement of ISS, with ISS due to the municipality of the site | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, without withholding of the ISS and with ISS due to the very municipality of the site. |
0704 | Subject to the "r" factor, with tax withholding/ISS replacement. | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, and with the withholding of the ISS. |
0705 | Not subject to the "r" factor and taxed by Annex III, without tax withholding/replacement of ISS, with ISS due to another municipality(ies) | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, subject to Annex III, without withholding of the ISS and with ISS due to another municipality of the site. |
0706 | Not subject to the "r" factor and taxed by Annex III, without tax withholding/replacement of ISS, with ISS due to the municipality of the site | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, subject to Annex III, without withholding of the ISS and with ISS due to the municipality of the site. |
0707 | Not subject to the "r" factor and taxed by Annex III, with tax withholding/replacement of ISS | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, subject to Annex III, and with the withholding of the ISS. |
0708 | Subject to Annex IV, without tax withholding/replacement of ISS, with ISS due to other municipality(ies) | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, subject to Annex IV, without withholding of the ISS and with ISS due to another municipality of the site. |
0709 | Subject to Annex IV, without tax withholding/replacement of ISS, with ISS due to the municipality of the site | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, subject to Annex IV, without withholding of the ISS and with ISS due to the municipality of the site. |
0710 | Subject to Annex IV, with tax withholding/replacement of ISS | Provision of service with ISS Code linked to activity 07, subject to the "r" factor, subject to Annex IV, and with the withholding of the ISS. |
0801 | Civil construction services listed in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex III, without tax withholding/replacement of ISS, with ISS due to another municipality(ies) | Provision of service with ISS Code linked to activity 08, subject to Annex III, without withholding of the ISS, with ISS due to another municipality of the site, and with the type of service equal to2 - Subsection 7.02/7.05 of LC no. 116/03. |
0802 | Civil construction services related in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex III, without tax withholding/replacement of ISS, with ISS due to the municipality of the site | Provision of service with ISS Code linked to activity 08, subject to Annex III, without withholding of the ISS, with ISS due to another municipality of the site, and with the type of service equal to 2 - Subsection 7.02/7.05 of LC no. 116/03. |
0803 | Civil construction services related in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex III, with tax withholding/replacement of ISS | Provision of service with ISS Code linked to activity 08, subject to Annex III, with the withholding of the ISS and with the type of service equal to 2 - Subsection 7.02/7.05 LC 116/03. |
0804 | Civil construction services listed in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex IV, without tax withholding/replacement of ISS, with ISS due to another municipality(ies) | Provision of service with ISS Code linked to activity 08, subject to Annex IV, without withholding of the ISS, with ISS due to another municipality of the site, and with the type of service equal to 2 - Subsection 7.02/7.05 of LC no. 116/03. |
0805 | Civil construction services related in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex IV, without tax withholding/replacement of ISS, with ISS due to the municipality of the site | Provision of service with ISS Code linked to activity 08, subject to Annex IV, without withholding of the ISS, with ISS due to another municipality of the site, and with the type of service equal to 2 - Subsection 7.02/7.05 of LC no. 116/03. |
0806 | Civil construction services related in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex IV, with tax withholding/replacement of ISS | Provision of service with ISS Code linked to activity 08, subject to Annex IV, with the withholding of the ISS and with the type of service equal to 2 - Subsection 7.02/7.05 LC 116/03. |
0807 | Municipal public transport services by road, subway, railway, and waterway, without tax withholding/replacement of ISS, with ISS due to another municipality(ies) | Provision of service with ISS Code linked to activity 08, without withholding of the ISS, with ISS due to another municipality of the site, and with the type of service equal to 3 - subsection 16.1 of LC no. 116/03. |
0809 | Municipal public transport services by road, subway, railway, and waterway, with tax withholding/replacement of ISS | Provision of service with ISS Code linked to activity 08, with the withholding of the ISS, and with the type of service equal to 3 - subsection 16.1 of LC 116/03. |
0901 | Accounting Services Offices authorized by the municipal legislation to pay the ISS in a fixed amount in the city form | Provision of service abroad with ISS Code linked to activity 09 and type of service equal to 1 - accounting offices. |
0902 | Subject to the "r" factor | Provision of service abroad with ISS Code linked to activity 09 and subject to factor R. |
0903 | Not subject to the "r" factor and taxed by Annex III | Provision of service abroad with ISS Code linked to activity 09, not subject to factor R and subject to Annex III. |
0904 | Subject to Annex IV | Provision of service abroad with ISS Code linked to activity 09 and subject to Annex IV. |
1001 | Construction services listed in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex III. | Provision of service abroad with ISS Code linked to activity 10, subject to Annex III, and with the type of service equal to 2 - subsection 7.02/7.05 of LC 116/03. |
1002 | Construction services listed in sub-items 7.02 and 7.05 of the list annexed to LC 116/2003 and taxed by Annex IV. | Provision of service abroad with ISS Code linked to activity 10, subject to Annex IV, and with the type of service equal to 2 - subsection 7.02/7.05 of LC 116/03. |
1101 | Transportation without tax replacement of ICMS (the tax replacement must use this option) | Provision of intercity/interstate transport service with CFOP linked to activity 11 and CSOSN different from 500. |
1102 | Transportation with ICMS tax replacement (the tax replaced must use this option) | Provision of intercity/interstate communication service with CFOP linked to activity 11 and CSOSN equal to 500. |
1103 | Communication without tax replacement of ICMS (the tax replacement must use this option) | Provision of communication service with CFOP linked to activity 11 and CSOSN different from 500. |
1104 | Communication with ICMS tax replacement (the tax replaced must use this option) | Provision of communication service with CFOP linked to activity 11 and CSOSN equal to 500. |
1201 | Transport | Provision of transport service abroad with CFOP linked to activity 12. |
1202 | Communication | Provision of communication service abroad with CFOP linked to activity 12. |
Municipal public transport services by road, subway, railway, and waterway, without tax withholding/replacement of ISS, with ISS due to the site's municipality | Provision of service with ISS Code linked to activity 08, without withholding of the ISS, with ISS due to another municipality of the site, and with the type of service equal to 3 - subsection 16.1 of LC no. 116/03. |
The definition criterion for which municipality the ISS is due follows the following hierarchy:
The field Prov. City (C5_MUNPRES) of the sales order is checked. In its absence, the Product Exec. Service (B1_MEPLES) field is checked. If it is set to option EP (Provider's Site), the routine adopts the provider's municipality. If this field is set to LES (Service execution location), then the customer's municipality is considered. If none of the previous fields are filled, by default, the municipality of the service provider will be considered.
The generation of bills and bookings can be carried out in two ways:
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Remember that the value that will be generated in the bill is the total value of the tax to be collected, and the default entry codes for booking are 770 for calculation and 771 for calculation reversal.
The criterion to consider the value of the ICMS ST in the revenue value is the TIO record field Aggregate Solid. (F4_INCSOL). The value of the ICMS ST will be considered in total revenues if this field is set to A, N, or D. For the other options in this field, the value of the ICMS ST will not be considered in the total revenue.
Yes. After the processing is complete, it will be necessary to approve the effective rates calculated. To do this, simply access the Effective Rates routine, select the period in question, Other Actions, and then select the Approve/Disapprove option. A screen is displayed with the breakdown of rates. Check them and click Confirm. After the confirmation, the status will change to Approved, and from this point on, the rates will already be eligible to be considered in the billing of the month following the month of calculation.
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According to item 17 of CGSN Resolution no. 94/2011:
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I - The value of the returned goods must be deducted from the total gross revenue in the period of calculation of the month of return, segregated by the rules in force in the Simples Nacional of that month;
II - If the value of the returned goods is higher than the total gross revenue or segregated revenues for the month of return, the remaining balance shall be deducted in the subsequent months until it is fully deducted.
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The routine will only consider return invoices that are linked to an existing source document in the system. |
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First, the oldest return balances will be consumed, and only then, if a revenue value still exists, returns from the period will be deducted. |
When identifying returns in the period of calculation, or in the hypothesis that a balance of previous period(s) exists to be consumed, the routine will deduct these amounts from the revenue(s) as follows:
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4) Annex of origin: If the return value remains after items 1, 2, and 3, the sub-activity will be disregarded, and the return value will be deducted from the revenue(s) from the sub-activity(ies) related to the annex of origin, regardless of the branch that earned it.
5) Saving of balance balance: If a return amount remains after items 1, 2, 3, and 4, this amount will be stored as a return balance and will be available for use in subsequent calculations until its full use.
Not necessarily. The most likely cause is that, as described in the PGDAS manual, the software considers all decimal places in the calculations, while Protheus, due to a limitation of its platform, recognizes up to the eighth decimal place. That way, small differences can occur between the values calculated by the routine and the values calculated by the PGDAS. It is worth remembering that this is a routine of support and should be used as such, and the taxpayer framed in the Simples Nacional is not exempt from the obligation to declare the information in the PGDAS and is not exempt from the responsibility for the integrity of the information declared.
The recording of the effective tax rates with only two decimal places is intentional and assumes that the layouts of e-Invoice, as well as ICMS-IPI EFD and Contributions EFD, do not accept rates with more than two decimal places. Even if the taxpayer opting for Simples Nacional is not obliged to deliver these obligations, the taxpayer opting for the RPA who purchases goods or receives services from it should highlight the taxes in their own fields for credit exploitation and subsequent declaration in the aforementioned obligations. Therefore, the rates entered should follow the criteria defined by the aforementioned layouts.
No. The value calculated by the cash method makes up EXCLUSIVELY the calculation basis. The RBT12, the RBA, the framing of the ranges, the decision criterion for remaining in the Simples, and all other decisions involving revenue will be based on the gross revenue earned by the accrual method.
In this scenario, the effective ICMS and ISS rates will still be considered in billing. They are no longer considered when the RBA exceeds the sub-limit by more than 20% in the calendar year or at the beginning of a new calendar year.
In this case, just configure the MV_CODREG parameter stating option 2, which means excess gross revenue sub-limit. Once this configuration is done, the rates calculated will no longer be used in the billing of documents. According to the configuration guide of the MV_CODREG parameter, if branches are located in States where distinct sub-limits apply, the parameter should be exclusive per branch. In this case, the configuration for option 2 should be performed only for the branches whose sub-limit has been exceeded.
Decree 8660 published in DOE 10110 on January 17, 2018 deals with the reduction in the basis of calculation of the ICMS per annex and range according to tables I and II. To perform the calculation of the ICMS base reduction, it is necessary to access the Annexes File and enter, in the Reduction of Calculation Base by Annex and Range tab, the fields Tax Type, Nominal Rate, Amount to be Deduced, and Limiter, according to tables I and II. After registration, perform the calculation for the results to be displayed in the calculation of the Simples Nacional and also in the Detailed Calculation Report.
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The legislation requests that the ICMS effective rate be used in the documents of the following month. Is this done automatically?
Yes, it is done automatically. After the calculation, the effective rate of ICMS will be available for approval in the Simples Nacional Calculation (FISA153)/Effective rates.
As directed in the legislation and spreadsheet provided by the secretariat of the State of Parana: