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RESCMSST - Calculation made by calculating the compensation/complement of the ICMS ST (FISA302)

CONTENT

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01. OVERVIEW

This document is based on exemplifying the calculations performed by routine FISA302 - Calculation of Compensation or Restitution of ICMS ST. 

The calculations are based on the Practical Guide of Digital Tax Bookkeeping - EFD ICMS/IPI in its version 3.0.5, where, in record C185, for the field 15 VL_UNIT_ICMS_ST_ESTOQUE_CONV (value to be refunded) we have, in detail: Image Removed

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And for the C185 record in the 17 VL_UNIT_ICMS_ST_CONV_COMPL field, we have the detail: Image Removed

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In the calculation, 4 frames for refunding exist:

1 - Consumer or End User2 User

2 - Taxable Event not performed

3 performed3 - Outflow or subsequent outflow with exemption or non-incidence

4 incidence4 - Outflow to another State


In addition to the complement frame:

6 – Complement


These settings are found in the routine menu under 'Calculation Framing', and, in it, you can have a more detailed description of them.

02. CALCULATION EXAMPLES

To demonstrate the calculations performed by the system, we will use the same inflow operation to simulate the stock of a product that will undergo subsequent operations.
Interstate inflow SP -> MG

CST: 10

CFOP: 2403

QTD = 10

VL_UNI = 100,00

VL_TOT = QTD * VL_UNI = 100,00 * 10 = 1.000,00

ALIQ_INTER = 12%

BC_ICMS = 1,000.00 (w/o IPI)

VL_ICMS = BC_ICMS * ALIQ_INTER = 1,000.00 * 0.12 = 120.00

MVA = 40%

BC_ST = VL_TOT * 1 + MVA = 1,000.00 * (1+0.4) = 1,400.00

ALIQ_DEST = 18%

VL_ST = (BC_ST * ALIQ_DEST ) - VL_ICMS = (1,400.00 * 0.18) - 120.00 = 252.00 - 120.00 = 132.00

VL_UN_ICMS = VL_ICMS / QTD = 12.00

VL_UN_ST = VL_ST / QTD = 13.20

EXAMPLE 1: Consumer or End User

Operation of sale of goods to final consumer within the State.

CST = 60

CFOP = 5405

QTD = 10

VL_UNI = 130.00

VL_TOT = 1,300.00

ALIQ = 18%

BC_ICMS = 1,300.00

VL_ICMS = 1,300.00 * 18% = 234.00

VL_UNI_ICMS = 234.00 / 10 = 23.40


The following calculation will be applied as detailed in record C185 in the Tax SPED guide: Image Removed

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VL_UNIT_ICMS_OP_ESTOQUE = 12.00 (ICMS value at inflow)

VL_UNIT_ICMS_ST_ESTOQUE =13.20 (ST value at inflow)

VL_UNIT_ICMS_NA_OPER = 23.40 (as per outflow operation)


We have the following result:

VL_UNIT_ICMS_ST_REST = 12.00 + 13.20 - 23.40 = 1.80

If we multiply the unit value of the ICMS ST to return by the quantity in the outflow, we will have:

Total value to be refunded = 1.80 * 10 = 18.00

EXAMPLE 2: Taxable event not performed

Outflow of Taxable Event not performed:

CFOP = 5927

CST = 90

QTD = 10

VL_UNI = 100.00

VL_TOT = QTD * VL_UNI = 100.00 * 10 = 1,000.00

The system will frame the transaction as 2 - Taxable event not performed, and apply the formula described in the SPED guide: Image Removed

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VL_UNIT_ICMS_OP_EST = 12.00 (ICMS value in inflow)

VL_UNIT_ST_EST = 13.20 (ST value in inflow)

VL_UN_ICMS_NA_OP = 12.00 (ICMS value in own operation)


Applying the formula, we have:

VL_UNIT_ICMS_ST_CONV_REST =  12.00 + 13.20 - 12.00 = 13.20

If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:

Total value to be refunded = 13.20 * 10 = 132.00

EXAMPLE 3: Subsequent outflow, or outflow with exemption or non-incidence

Outflow of interstate goods with ICMS exemption.

CST = 40

CFOP = 6102

QDT = 10

VL_UNI = 130.00

VL_TOT = 1,300.00


The system will apply field 15 calculation as per SPED guide: Image Removed

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VL_UNIT_ICMS_OP_EST = 12.00 (ICMS value in inflow)

VL_UNIT_ICMS_ST_EST = 13.20 (ICMS ST value in inflow) Image Removed

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ALIQ_ICMS_INTERNO = 18%

VL_UNIT_ICMS_NA_OPERACAO = 1,300 * 0.18 = 234.00 / 10 = 23.40 (presumed effective)

VL_UNIT_ICMS_ST_REST = 12.00 + 13.20 - 23.40 = 1.80

If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:Total value to be refunded = 1.80 * 10 = 18.00

EXAMPLE 4: Outflow for Another State

Interstate Outflow MG-> SP with the right to a refund

CST = 60

CFOP = 6108

QTD = 10

VL_UNI = 120.00

VL_TOT = 1,200.00

ALIQ_INTER = 12%

BC_ICMS = 1,200.00

VL_ICMS = BC_ICMS * ALIQ_INTER = 1,200.00 * 0.12 = 144.00

VL_UN_ICMS = VL_ICMS / QTD = 14.40

The calculation performed is as described in the Tax SPED guide: Image Removed

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VL_UNIT_ICMS_EST = 12.00 (ICMS value in inflow)

VL_UNIT_ICMS_ST_EST = 13.20 (ST value in inflow)

VL_UN_ICMS_NA_OPER = 1,200.00 * 0.18 = 216.00 / 10 = 21.60 (presumed effective)

VL_UNIT_ICMS_ST_REST = 12.00 + 13.20 - 21.60 = 3.60

If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:Total value to be refunded = 3.60 * 10 = 36.00

EXAMPLE 5: ST Complement

Interstate outflow with calculated complement. CST = 60 CFOP = 6404 QTD = 10 VL_UNI = 160.00 VL_TOT = 1600.00 ALIQ_INTRA = 18% BC_ICMS = 1600.00

In this case, the calculation performed will be the one described in the SPED practical guide as detailed in field 17 of record C185: Image Removed

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VL_UNIT_ICMS_OPERACAO = BC_ICMS * ALIQ_INTRA = 1600 * 0.18 = 288.00 / 10 = 28.80 (ICMS presumed effective)

VL_UNIT_ICMS_OP = 12.00

VL_UNIT_ICMS_ST = 13.20

VL_UNIT_ICMS_ST_COMPL = 28.80 - 12.00 - 13.20 = 3.60
If we multiply the unit value of the ICMS ST to complement by the quantity in the outflow, we have:Total value to complement = 3.60 * 10 = 36.00

03. REFERENCES