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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:
And for the C185 record in the 17 VL_UNIT_ICMS_ST_CONV_COMPL field, we have the detail:
In the calculation, 4 frames for refunding exist:
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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
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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.
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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
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The system will frame the transaction as 2 - Taxable event not performed, and apply the formula described in the SPED guide:
VL_UNIT_ICMS_OP_EST = 12.00 (ICMS value in inflow)
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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.
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The system will apply field 15 calculation as per SPED guide:
VL_UNIT_ICMS_OP_EST = 12.00 (ICMS value in inflow)
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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
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The calculation performed is as described in the Tax SPED guide:
VL_UNIT_ICMS_EST = 12.00 (ICMS value in inflow)
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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:
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
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