Field Aut.Frei. indicates whether the autonomous freight value entered in the sales order regards ICMS or ICMS-ST, represented by 1 and 2, respectively.
This way, the system considers the information in this field and the value of the field Autonomous Freight from Sales Order to compose the Invoice total.
Autonomous freight is when an individual transports the goods and the responsibility for paying ICMS on freight is the Invoice issuer, even when the freight is contracted by the recipient. For example:
Goods Value | 1,000.00 |
Freight value | 35.00 |
Value of ICMS on Freight | 35.00 * 18% = 6.30 |
Total Invoice Value | 1,006.30 |
In this type of operation, note that only the ICMS on freight is charged from the customer, once the freight is contracted by the recipient and the issuer is responsible for paying it.
Concept of Third Party Freight
Third party freight is when the recipient contracts transportation for the goods; however, Invoice issuer is responsible for paying the ICMS_ST (by tax substitution) on the freight.
In this type of operation, third party freight must be added to the ICMS-ST tax base. For example:
Goods Value | 1,000.00 |
Freight value | 35.00 |
ICMS Value | 1,000.00 * 18% = 180.00 |
Withholder Tax Base | 1,035.00 * 1.35 = 1,397.25 |
ICMS-ST Value | 1,397.25 * 18% - 180.00 = 71.50 |
Total Invoice Value | 1,071.50 |
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas