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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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Total Credit Deferred in the Period: Here we have credit values deferred in the period.  

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At the end of the calculation, if the questions for bill generation and bookkeeping are set to YES, then bills payable are saved with the contribution value, and the standard entry for bookkeeping is executed.

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Revenue code values can be broken down. For further information, refer to bulletin FIS0082_for_PIS_COFINS_Revenue_Code_Rules

PIS Payroll: On this screen, we have the values returned by integration with the GPE module. They are on a separate screen because this PIS value on Payroll cannot be mixed with the calculation value. On this screen, we do not have any value details.

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The user can perform the calculation in two ways. The first is by grouping all the information and values in the parent company (the one logged) and, in the case of manual adjustment entries, the values of all branches are combined and added to the parent company, thus generating a single calculation containing the values of all branches. To do this, the question Recording Option must be set to "Grouped". In this generation option, adjustments that are manually entered and added to the branches are only disregarded if added to the centralizing parent company view.

 The The second way is by performing the calculation by branch distinctly, with each branch having its own calculation. When all values are correct, the calculations of each branch can then be consolidated into a single one in the company view. To do this, you must set the question Recording Option to "Individualized" and log onto the branch to generate the calculations individually. After checking the data, the user must click the option Group Branch -> Parent Company, enter the company in which to consolidate the calculations, then fill out in which calculation period to group them, then select which branches must have their calculations consolidated. Once these data are confirmed, the routine groups the data of all branches selected.

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The Assets used in the calculation are those registered in the module Fixed Assets and entitled to PIS and COFINS credit.

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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:

Operation with Invoice without Tax Records

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In this case, the taxpayer has a process that allows the exclusion of the ICMS payable obtained from the ICMS calculation, which is declared in the family of the E100 record of the Tax SPED. In this case, the PIS and COFINS values are calculated in the invoice without excluding the highlighted ICMS, and will only be excluded from the calculation base when calculating the Contributions EFD considering the ICMS to collect, which is a result of the ICMS calculation.

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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:

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:

And the exclusion value is obtained through the formula:

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:

And the exclusion value is obtained through the formula:

For CST 01 the percentage is calculated as follows:

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BRL 10,000.00 * 0% = BRL 0.00

In this case, the actual exclusion value is only from CST 01 of BRL 8,000.00, as CST 06 and 09 are not taxed.

This means we would have a record of calculation base reduction adjustment with the value BRL 8,000.00 in records M215 and M615, and also record 1050 with values BRL 8,000.00 and BRL 2,000.00 for CST 01 and 06, respectively.

The taxpayer decides which method to follow for excluding the ICMS Payable from the PIS calculation base, through the question "ICMS Payable Exclusion" of EFD Contributions calculation.

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EFDCON - File Creation Settings

21. TECHNICAL INFORMATION