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Regular ICMS Operation

MG/MA/MS/PB/SE

This entry is obtained with the total value of the document ICMS.

Rate Differential

MG/MS/PB/SE/RJ/PR

This entry is obtained with the value of the document's Complementary ICMS. To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Credit Transfer

MG/MS/PB/SE

This entry is obtained with the value of document goods as long as the TIO is configured for credit transfer(F4_TRFICM).

Fixed Assets

MG/MS/PB/SE

This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Fixed Asset

PA

This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Fixed Asset

SC

This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Fixed Asset

AL

This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Presumed Credit

MA/MS/SE

This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO.

ST Transportation

MG

This entry is obtained with the value of ICMS ST calculated in the document. To get this entry, you must fill out the field Add Value (F4_AGREG) in the TIO.

ICMS ST previously retained

MG

This entry is obtained when the Prev. ICMS ST B. (D1_BASNDES) and Prev. ICMS ST (D1_ICMNDES) fields are greater than zero. These fields are manually entered in incoming invoices.

Presumed Credit of 3% on the local value for outflow subsequent to the inflow of imported goods.

SC

This entry is obtained for Outgoing Invoices with a Credit of 3% on the value of imported goods. For calculation, the field B1_IMPORT must be filled out with S-Yes.

Deemed credit in the outflow of fish, crustaceans, or mollusks.

SC

This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO.

Presumed Credit in the outflow of textile articles, clothing, leather artifacts, and their accessories promoted by the industrial site.

SC

This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO. Only for Outgoing Invoices.

Presumed credit in the inflow of goods acquired from suppliers under Simples Nacional.

SC

This entry is obtained for Incoming Invoices, with the calculation of applied ICMS in Credit for Suppliers that have the field Simples Nacional (A2_SIMPNAC) filled out with 1 (Yes).

Reimbursement of ICMS ST arising from the sale to taxpayers located in another unit of the federation.

SC

This entry is obtained with the value of ICMS ST calculated in the interstate outgoing document.

Credit proportional to the goods received with tax substitution, when a new retention is made.

SC

This release is obtained for Incoming Invoices, with the calculation of ICMS in which the tax situation is equal to 60 – ICMS previously charged for Tax Subst. in field F4_SITTRIB.

ICMS due on import

SC

This entry is obtained for import invoices

Presumed credit in the outflow of goods imported from other countries

SC

This release is obtained for outgoing invoices containing the presumed credit rate, Credit Percentage(F4_CRDPRES).

Presumed Credit

PA

This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO.

Other Incoming Credits

PA

This entry is obtained for Incoming Invoices if the Supplier is Opting for Simples (A2_SIMPNAC) and has an ICMS value.

Use/Consumption Material

MG/PA/PB/SC/ES

This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Material Acquisition for Use/Consumption (297 or 2556). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Credit Reversal

MA/MS/PA/SC

This entry is obtained with the value of credit reversal calculated in the document. To get this value, you must enter the Reversal Percentage (F4_ESTCRED) in the TIO File.

Deferred ICMS

AL

This entry is obtained with the value of Deferred ICMS calculated in the document. To get this value, you must enter the Percentage of Deferred ICMS (F4_PICMDIF) in the TIO File.

ICMS Credit Reversal

GO

This entry is obtained with the value of the ICMS of the document issued by the taxpayer opting for Simples Nacional.

ICMS Credit

GO

This entry is obtained with the value of the ICMS of the document issued by the taxpayer opting for Simples Nacional.

ICMS credit received in transfer

GO

This entry is obtained with the total value of the document ICMS.

ICMS Credit Transfer

GO

This entry is obtained with the total value of the document ICMS.

ICMS ST for the previous operation related to electric power.

GO

This entry is obtained by means of Incoming Invoices that have Withheld ICMS.

Other Credits-FECOP-Direct Consumption Operation

RN

This entry is obtained with the value of the document's FECOP-RN.

Other Credits-FECOP-Internal ST Operation

RN

This entry is obtained with the value of the document's FECOP/ST-RN.

Other Credits-FECOP-Interstate ST Operation

RN

This entry is obtained with the value of the document's FECOP/ST-RN.

Calculation Extra Special Debit-FECOP-Direct Consumption Operation

RN

This entry is obtained with the value of the document's FECOP-RN.

Calculation Extra Special Debit -FECOP-Internal ST Operation

RN

This entry is obtained with the value of the document's FECOP-RN.

Calculation Extra Special Debit - FECOP-Interstate ST Operation

RN

This entry is obtained with the value of the document's FECOP/ST-RN.

Exemption – Outgoing Invoices

RO

This entry is obtained with the value of the exempt ICMS.

Therefore, configure the ICMS Tax Record field (F4_LFICM) as Exempt in the TIO.

Presumed Credit – Outgoing Invoices

RO

This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRPRERO) in the TIO.

Rate Differential – Permanent Asset

RO

This entry is obtained with the total value of the document's rate differential. Approved CFOPs: X551, X552, and X352

Rate Differential – Consumption and Use Material

RO

This entry is obtained with the total value of the document's rate differential. Approved CFOPs: X556, X557, and X352

Rate Differential – Permanent Asset

ES

This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File.

Debits by Transfer of Credit Balance

RS

This entry is obtained with the value of the Debits by Transfer of Credit Balance. To obtain this value, you must use the following CFOPs –5601 or 5602

Presumed credits - Fluid milk

RS

This entry is obtained with the value of Presumed Credit calculated in the milk interstate sale document. To obtain this amount, you must enter the Credit Percentage (F4_CRDPRES) in the TIO and create the field manually in the products file, informing it in the MV_PRODLEI parameter as instructed in the technical bulletin RS Presumed Credit.

Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L;(F4_LFICM) as Zeroed and Add value (F4_AGREG) as No.

"Credits by transfer" - CARGO TRANSPORT SERVICE

RS

This entry is obtained by means of Incoming Invoices if the TIO is set to Debit or Credit Transf. (F4_TRFICM)

Presumed credits – Milk from Local Prod. Rur. Prod.

RS

This entry is obtained with the value of Presumed Credit calculated in the document of purchase of milk within the State. To obtain this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO and set the type of the presumed credit (F4_TPCPRES) to C, as directed by the FIS_BT_Credito_Presumido_ICMS bulletin.

Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No.

Other Credits - Tax Anticipation

RS

This entry is obtained with the value of the tax anticipation at the time of the entry of the goods into the State.

Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No.

Other Credits - Return Goods received for use and consumption

RS

This entry is obtained with the value of ICMS of the return of purchase of materials for use and consumption, considering the outgoing tax documents with CFOP 5556/6556/7556.

Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit.

Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No.

Liability Debits - Reimbursable

RS

This entry is obtained through the outgoing documents with deferred ICMS and using a TIO with entry code RS40000010.

Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No.

Other Debits – Reversal of credits

RS

Manual entry of Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG) as No.

Liability Debits – Reimbursable (Transport)

RS

Manual entry of Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG) as No.

Other Debits – Rate Differential

RS

This entry is obtained through the rate differential calculated at the entry of goods purchased from other States.

Other Debits – Anticipation

RS

This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes.

Other Debits

RS

Manual entry of Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG) as No.

Other Credits

RS

This entry is obtained through an incoming document with deferred ICMS and using a TIO with entry code RS10009906.

Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit.

Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No.

Other Debits

ES

This entry is obtained through the tax document.

Special Debits

MG

This entry is obtained through the rate differential calculated at the entry of goods purchased from other States.

Simples Nacional, for the credit entries due to the acquisition of goods of taxpayers opting for the Simples Nacional

MG

This entry is obtained with the value of the ICMS of the Incoming Document, with the calculation of the ICMS applied in credit for suppliers who have the Simples Nacional field (A2_SIMPNAC=1) and with the field ICMS Tax L. (F4_ LFICM=T) in the TIO file.

Simples Nacional for the entries of Information Op.ST

MG

This entry is obtained with the value of the Withheld ICMS of the Incoming Document. To obtain this value, you must enable the field ICMS Tax L (F4_ LFICM=T) in the TIO File and Opt Simp Nac (A2_SIMPNAC=Yes) in the Supplier's Record.

Special Debits

ES

This entry is obtained through the tax document, obtained with the value of the ICMS Withheld from the Incoming Document. CTR/CTE/NFST kinds

Special Debits

ES

This entry is obtained by means of the outgoing tax document of autonomous freight to other states. The Autonomous Freight field (C5_FRETAUT) must be filled in.

Special Debits

ES

This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes.

Special Debits

MG

This entry is obtained through the tax document, obtained with the value of the ICMS Withheld.

Credits by transfer- RECORD I, ITEM 59, I, "A" - SAME COMPANY SITE

RS

This entry is obtained through the outgoing tax document.

TIO Configuration: ICMS Cred.=No; Credit IPI=No, Calculate ICMS=No, Calculate IPI-No; Tax Code=5602; ICMS Tax L.=Others; IPI Tax L.=No

Credits by Transfer" -RECORD I, ITEM 58, II, NOTE01, B, AND ITEM 58, II, "A" of RICMS/RS

RS

This entry is obtained through the Incoming Tax Document.

Calculation basis reduction – Outgoing invoices

RO

This entry is obtained with the value of the Credit Basis Reduction calculated in the document. To obtain this value, you must inform ICMS Red. % (F4_BASEICM), set the ICMS Tax Record field (F4_LFICM) to Other or Exempt, and set Consumption Material (F4_CONSUMPTION) to Others or Yes in the TIO.

Debit Reversal - Primary Products - ICMS collected in advance

RO

This entry is obtained through the outgoing tax document with the ICM. Tax Stat. (F4_SITTRIB) field set to 10 or 60.

The credit value of advance ICMS (1240), withheld and highlighted in the ICMS-ST field of the Incoming Invoice

RN

This entry is obtained through the Interstate Incoming Tax Document with the completion of the ICMS ST Crd. field (F4_CREDST) with a value other than 3.

Special debit value withheld and highlighted in the ICMS-ST field of the incoming invoice

RN

This entry is obtained through the Interstate Incoming Tax Document with field completion.

Advance ICMS (1240), collected to collect, with debit entered by TAFD, at inflows or outflows

RN

This entry is obtained by means of the Incoming or Outgoing Tax Document with the completion of the ICMS ST Crd. field (F4_CREDST) = 4 for Incoming Tax Documents.

Advance collected ICMS regarding the Fixed Asset Rate Differential.

RN

This entry is obtained through the Incoming Tax Document with the completion of the field   ICM Diff. Calc. (F4_COMPL) and the following CFOPs: 1551|1552|1352|2551|2552|2352

1552

1352

2551

2552

2352.*

Advance collected ICMS regarding the Transport Service Rate Differential

RN

This entry is obtained through the Incoming Tax Document with the completion of the ICM Diff. Calc. field (F4_COMPL) and the following kinds: "CTR/CTE/NFST".

ICMS to be collected regarding the Fixed Asset rate differential

RN

This entry is obtained through the Incoming Tax Document with the completion of the field  ICM Diff. Calc. (F4_COMPL) and the following CFOPs: 1551|1552|1352|2551|2552|2352

*

ICMS to collect referring to the rate differential for use and consumption material.

RN

This entry is obtained through the Incoming Tax Document with the completion of the field  ICM Diff. Calc. (F4_COMPL) and the following CFOPs: 1556|1557|1352|2556|2557|2352

1352

2556

2557

2352*

ICMS debit due to the entry of goods subject to the tax substitution system

SC

This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes.

Other debits of ICMS ST, such as debits of RICMS, Record III, item 53-A and 53-C

RS

This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes.

This entry can also be obtained through the rate differential calculated at the entry of goods purchased from other States. Just use an Incoming Invoice with ICM Diff. Calc. (F4_COMPL) set to Yes.

It can also be using a manual entry of the Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG)as No.

ICMS due on import

RJ

This entry is obtained through the Import Invoice. It will consider the value of ICMS due at the import.

FECP referring to the import

RJ

This entry is obtained by means of the Import Invoice considering the value of the FECP on the ICMS due in the import.

FECP referring to the rate differential

RJ

This entry is obtained by means of an invoice that has a rate differential value considering the FECP on the value of the rate differential.

Deductions from the FECOMP – local ICMS

MS

This entry is obtained by the amount to be collected for the FECOMP in an operation with the taxation of the local ICMS.

The amount corresponding to the column Exempt/Non-Taxed and Others (Items 214 and 215 of RICMS/2000)

SP

Code used to demonstrate, in the C197, operations in which, in the ICMS Rate field, the value must be 0.01 when Basis and Value are Zero.