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01. OVERVIEW
EFD-PIS/COFINS is a digital file established by the Public Digital Bookkeeping System – SPED, for the use of private legal entities to book PIS/PASEP and COFINS tax payments, in non-cumulative and cumulative calculation systems, based on the set of documents and operations that represent the revenues earned, as well as the costs, expenses, charges, and acquisitions that generate credits from non-cumulative taxation.
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For bookkeeping purposes, we usually recommend using the values saved in table SE2; however, if you need to return values from the calculation table, handle the process so as to avoid returning duplicated data, given that field _TRIB contains the same information (one for the cumulative system and another for the non-cumulative one).
Note: The configuration of the Standard Entries above is for illustrative purposes only. The customer is responsible for their own configurations in accordance with their business rules. |
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Some data also registered in auxiliary routines in the module Tax Management are used in the calculation, in accordance with the table below:
Routine Name | Program |
|---|---|
PIS/ COFINS Exclusions | FISA039 |
PIS/COFINS Deduction | FISA041 |
PIS/COF Credit Adj. | FISA042 |
PIS Credit Contr. | FISA044 |
COFINS Credit Contr. | FISA045 |
PIS Withh. Contr. | FISA216 |
COFINS Withh. Contr. | FISA217 |
Extemporan. Credit | FISA046 |
Opening Inventory | FISA049 |
PIS/COFINS Comp.Res. | FISA050 |
Deferral Preprocessing | FISA054 |
Operation with Invoice without Tax Records
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To handle the hypothesis of ICMS Payable exclusion from the EFD Contributions calculation, we have a new question "ICMS Excl. Legal Decision", in which the taxpayer may enter whether they have a legal decision to exclude the ICMS Payable or a legal decision to exclude the Highlighted ICMS, or whether there is no legal decision for ICMS exclusion. Only the option to exclude ICMS Payable affects the calculation base reduction in the EFD Contributions calculation.
17. CALCULATION OF ICMS PAYABLE EXCLUSION FROM PIS/COFINS CALCULATION BASE
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The revenues are stated below by CST and block:
CST | Revenue Block A | Revenue Block C | Revenue Block D | Revenue Block F | Revenue Total by CST and Block |
|---|---|---|---|---|---|
01 | BRL 0.00 | BRL 30,000.00 | BRL 10,000.00 | BRL 10,000.00 | BRL 50,000.00 |
06 | BRL 0.00 | BRL 10,000.00 | BRL 0.00 | BRL 20,000.00 | BRL 30,000.00 |
09 | BRL 10,000.00 | BRL 0.00 | BRL 0.00 | BRL 10,000.00 | BRL 20,000.00 |
Totals | BRL 10,000.00 | BRL 40,000.00 | BRL 10,000.00 | BRL 40,000.00 | BRL 100,000.00 |
In the period, consider an ICMS Payable value equal to BRL 10,000.00.
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In this hypothesis, the exclusion percentages are obtained through the following formula:
Exclusion Percentage by CST = (Revenue Total by CST of blocks A, C, D, and F) / Revenue Total |
And the exclusion value is obtained through the formula:
ICMS Value * Exclusion Percentage by CST |
For CST 01 the percentage is calculated as follows:
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In this hypothesis, the exclusion percentages are obtained through the following formula:
Exclusion Percentage by CST = (Revenue Total by CST of blocks C and D) / Total of Revenues Subject to ICMS |
And the exclusion value is obtained through the formula:
ICMS Value * Exclusion Percentage by CST |
For CST 01 the percentage is calculated as follows:
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EFDCON - File Creation Settings
21. TECHNICAL INFORMATION
Who is it aimed at | Private legal entities in general and those matched to them by Income Tax laws, which calculates the Contribution for PIS/PASEP and for Social Security Financing Contribution - COFINS based on monthly billing. |
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Purpose | Among other things, SPED aims to: · Integrate tax authorities through standardization and sharing of accounting and tax information, following legal restrictions. · Rationalize and unify accessory obligations for taxpayers, establishing only one transfer of different accessory obligations from different tax authorities; To accelerate the identification of tax offenses through improved process controls, faster access to information, and a more effective inspection of operations with data cross-checking and electronic audits. |
Delivery Term | Monthly |
Reach | Domestic |
Application made available by Tax Authority | PVA EFD |
Application version supported by TOTVS® | 2.0.9 |
Where to find it | http://www1.receita.fazenda.gov.br/sped-fiscal-pis-cofins/legislacao.htm |
Tables used | CKR, CKS, CKT, CKU, CKV, CKW, CKX, CKY, CL1, CL2, CL4, CL5, CL6, CL7, CL8, CL9, CLA, SFT, SF3, SF1, SD1, SF2, SD2, SB1, SB5, SF4, SA1, SA2, CDT, CDG, CCE, CCF, CD3, CD4, CD5, CDG, CDN, DT6, SA1, SA2, SAH, SB1, SD1, SD2, SE4, SF2, SF1, SF3, SF4, SFT, SFU, SFX, SFI, SLG, CVB, CDT, CT1, CTT, CCZ, CCY, CCW, SE1, SE2, SED, SFV, SFW, SN1, SNG, CVD, CD6, SB5, CE9 |
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