APUISSBLB - ISS Calculation - ICMS/IPI EFD - Block B

INDEX

01. OVERVIEW

The Digital Tax Bookkeeping – ICMS/IPI EFD is an integral part of the SPED project, referred to in Decree No. 6,022 of January 22, 2007, which seeks to promote the integration of the federal, state, and Federal District tax authority through standardization, rationalization, and sharing of digital tax information, as well as integrating the whole process related to tax bookkeeping, with the replacement of the documents in a physical environment (paper) by electronic documents with legal validity for all purposes. Through ICMS/IPI EFD, and to simplify processes and reduce ancillary obligations imposed on taxpayers, the taxpayer must present, in digital form, with transmission via the Internet, the records of the tax documents of the bookkeeping and the respective statements of calculation of the IPI and ICMS taxes of each period of calculation, as well as other information of economic and fiscal interest.
 
Decree No. 39,789/2019 establishes the ICMS/IPI EFD for ICMS and ISS taxpayers established in the Federal District, in a mandatory way for taxable events that occurred from July 1, 2019. By this date, these taxpayers must carry out the delivery of the Electronic Tax Record – (LFE).
 
The digital ICMS-IPI EFD file will be generated by the DF taxpayers according to the specifications of the Taxpayer Guidance Manual, published by Cotepe Act No. 44/2018 and the Practical Guide (Layout 13 - valid from January 1, 2019), made available by the Brazilian Federal Revenue Service.
 
The Digital Tax Bookkeeping – ICMS/IPI EFD, from the date of its obligation, automatically replaces the bookkeeping of the Tax Records presented:

• Inflow Records, templates 1 and 1-A;
• Outflow Record, templates 2 and 2-A;
• Record of Production and Stock Control, template 3
• Inventory Record, template 7;
• ICMS Calculation Record, template 9
• ICMS Credit Control of Fixed Asset (CIAP);
• Record of Services Provided (ISS)

 
Decree No. 26,529 of 2006, which provided for the presentation of the Electronic Tax Record (LFE), is hereby revoked.
 
Among the changes presented in Layout 13 of the Practical Guide is the inclusion of a new block of records (Block B - ISS Bookkeeping and Calculation), which is in force from the calculation period of January 2019, exclusive to taxpayers of the Federal District. The structure of the new block contains records from the inflow and outflow tax bookkeeping, as well as records that demonstrate the calculation of the tax, related to the operations and services rendered by the taxpayer.
 
The following manual demonstrates the necessary steps for the parameterization and use of the new routine of ISS calculation - ICMS/IPI EFD Block B, developed for the Microsiga Protheus line, and that is a mandatory step for the correct generation of Block B by taxpayers of the Federal District.
 

02.  DEPLOYMENT PROCEDURE

03. SETUP PROCEDURE

 
MENU CONFIGURATION

1. In the Configuration Tool (SIGACFG) access Environments/Register/Menu (CFGX013). Enter the new menu option according to the following instructions:

04. USAGE PROCEDURE

When accessing routine FISA300, the main process screen appears. In the menu located on the left, the routines related to the calculation, detailed later are listed:

TRANSACTION OF FINANCIAL INSTITUTION

This routine should include the transactions related to the provision of services by financial institutions based on the Accounting Plan of the National Financial System Institutions (COSIF), made available by the Central Bank of Brazil. The revenues included in this routine will serve as input for the generation of the B350 record (SERVICES PROVIDED BY FINANCIAL INSTITUTIONS). This record must demonstrate all revenues related to services (COSIF classification 7.1.7.00.00-9), even if not included in the Annex to Complementary Statute no. 116/2003. Only benefits covered by Service Invoices should be removed from these revenues.

Existing transactions will be displayed on the right side, with options for adding new records, as well as changing and deleting existing records:

 
This routine (FISA093) feeds the CLL - ISS Financial Institutions table, which is currently used in the Electronic Tax Record (LFE).
 
 

REGISTRATION OF A SINGLE PROFESSIONAL COMPANY

This routine should be used to record the information of each professional (partners, qualified employees, and unqualified employees) of the single professional company. The information entered through it will be presented in record B510 (SINGLE PROFESSIONAL - EMPLOYEES AND PARTNERS).
The records of professionals already registered will be displayed on the right side, with options to add new records, as well as editing and deleting existing records:

 
The indication of qualification or not of a professional is given through the fields Qual. St. Dt and Qual. End Dt. If the calculation is carried out for a period between the contents of these 2 fields, or in a period longer than Qual. St. Dt. and with Qual. End Dt. blank, the professional will be considered qualified for calculating. 
 
 

REGISTRATION OF MONTHLY VALUES OF SINGLE PROFESSIONAL ISS

The ISS of the Single Professional Company is calculated from a pre-established value which is paid according to the number of partners and/or qualified employees of the company. Table 4.6.1 from RFB contains the monthly amount due by a trained professional in the DF. In this way, the calculation takes place by the monthly value multiplied by the number of professionals qualified in the period.

Through this routine, therefore, the monthly amount due by a qualified professional must be entered per municipality. The information entered in it will be considered by record B500 (CALCULATION OF THE ISS OF SINGLE PROFESSIONAL COMPANY)

The records already registered will be displayed on the right side, with options for adding new records, as well as changing and deleting existing records:

CITY REGISTRATION

It is the routine already existing in Protheus (FISA010) for handling data of cities (table CC2), inserted in this menu to facilitate its access.
The cities already registered will be displayed on the right side, with options for adding new records, as well as changing and deleting existing records:

CALCULATION

This routine aims to calculate the local ISS to be collected (referring to the taxpayer's benefits), as well as the ISS replacement (withheld by the taxpayer as service recipient), by the municipality, taking as a basis the tax bookkeeping of services provided and received in the period and the entries made in the auxiliary routines described above. Using the calculation routine, it is also possible to make manual entries of deduction of the amount of the calculated tax, plus the generation of bills in the Financial module to collect the tax, as well as the accounting of the generated bills.
 
The calculations already performed are displayed on the right side, with options for calculating new periods, as well as changing, viewing, and deleting existing calculations. The "Other Actions" button also has features for generating and accounting for bills:

 
To perform the calculation of a new period or redo the existing calculation of a certain period, you must click on the "Calculate" button.  The branch for which you wish to perform the calculation will be requested, and then the initial parameters screen will be displayed:

 
Enter the desired period. If the question "Select Branch ?" is set to "Yes", it is possible to select all branches that will participate in the processing. It is important to note that, in this case, the calculation will be consolidated in the logged-in branch, that is, the one selected by clicking the "Calculate" button.  Otherwise, only the logged-in branch will be considered in the processing.
 
If a period already calculated is selected, the routine will present the following warning, and it will be up to the user to proceed with the processing or not. If the "Yes" option is chosen, the existing calculation will be deleted before the period is reprocessed:

 
At the end of the processing, the message that the processing has been completed successfully will be displayed. When you confirm this screen, the screen containing the newly performed calculation will be displayed. At the top of the screen, the calculated values are displayed, detailed by the municipality. The bottom of the screen provides a demonstration of the detailed calculation by service code:

 
The field "Status", in the calculation grid by the municipality, indicates the status of the generation of the bills for each municipality calculated, where:

 
To view the breakdown of the calculation of a given municipality, as well as to make deductions of the calculated tax, it is necessary to double-click on the row of the desired municipality. The routine will then display a screen detailing the calculation of the Local ISS, the ISS Replacement, and the ISS of a Single Professional Company, separated by tabs at the top of the screen:

Local ISS Tab

Rows 001 to 008 demonstrate the formation of the tax calculation base. Rows 009 to 012 demonstrate the formation of the value of the tax calculated to collect. By double clicking on row 011 - Total Deductions, the routine allows the inclusion of manual entries to deduct the calculated value of the ISS to collect:

The deductions already entered for the calculation are displayed, as well as options for adding new entries and changing and deleting existing entries. When selecting the "Add" option, the following fields must be filled in:

 
When confirming the inclusion of the record and closing the deduction entry screen, row 011 - Total deductions will now display the total deductions entered for the calculation in question.
 

ISS Replacement tab

Row 101 shows the total ISS withheld in the taxpayer's purchases as a service recipient. In the same way as in the Local ISS tab, by double-clicking on row 102 - Total Deduction Value, it is possible to make manual entries to deduct the calculated amount of ISS replacement to collect:

Row 103 shows the total amount of ISS replacement to collect, with the deductions, entered already reduced.
 

Single Professional ISS Tab

Row 201 - Monthly Revenue allows you to enter the value that will be transmitted to field 02-VL_REC of record B500 (CALCULATION OF SINGLE PROFESSIONAL COMPANY ISS). To do this, simply click on the Value column and enter the desired value:

 
Rows 202 to 204 demonstrate the values entered through the routines Single Professional Company Registration and Registration of Monthly Values of Single Professional ISS. Just like in the other tabs, by double-clicking on row 205 - Total Deduction Value, it is possible to make manual entries to deduct the amount calculated. Row 206 shows the total value of Single Professional ISS to collect, with the deductions entered already reduced.
 
 

GENERATION AND ACCOUNTING OF BILLS PAYABLE

On the Home screen of routine FISA300, by clicking "Calculation" in the side menu, the calculations already performed will be displayed on the right side. Click on the calculation of the period for which you want to generate the bills. On the "Other Actions" button, the following options are available: 

• Generate Bills
• Generate Bills and Book
• Booking

Generate Bills

When you select this option, the selected calculation screen appears. In it, the upper part, as previously described, the detailed calculation by the municipality is shown. At the bottom, the ISS types calculated for the selected municipality are displayed (Local ISS and Single Professional ISS).
 

 
The bills will be generated for all municipalities evaluated and listed, but separately for each municipality. For this, the user must click on the desired municipality and, on the lower grid, for each type of tax calculated for the municipality, fill in the fields: Prefix, Supplier, Store, Due Date, and Nature. Filled in the fields for all municipalities, click the "Confirm" button:

 
After performing the generation process, the newly generated bills will be displayed on the screen (table SE2) with the display option in the Financial module:

The routine returns to the home screen. When entering the calculation again, it is possible to observe that the status indicator of the generation of calculation bills is now green, indicating bills generated, but not yet booked:

Supplier's Suggestion, Financial Nature, and Bill's Due Date

To facilitate the generation of bills, the City Record Breakdown was created in the city's file. In this section, it will be defined which Supplier (SA2) represents the city, and which Financial Nature (SED) should be considered in the generation of the Bill Payable (SE2). This information will be suggested on the screen cited above, but it can be edited if necessary.
 
The bill's due date will be suggested according to the configuration of the fields and Day Type (CC2_TPDIA) and ISS Coll. Day (CC2_DTRECO) of the Cities File (CC2), but it can also be edited if necessary.
 

Booking

On the Home screen of routine FISA300, when you select the calculation and choose the "Book" option, the selected calculation screen appears. Just click on "Confirm" to book the generated bills.
 

 
When viewing the calculation again, the caption will be blue, indicating the accounting of the bills generated by the calculation:

Generate Bills and Book

The bill generation and accounting actions described above will be carried out in a single process.
 

05. RELATED DOCUMENTS

• EFD ICMS/IPI - Taxpayer Guidance Manual - Layout 013
• ICMS/IPI EFD - Practical Guide v. 3.0.1
• EFD ICMS/IPI - Tax Bookkeeping Tutorial of ICMS-IPI EFD for taxpayers of the DF

06. TABLES

07. FREQUENTLY ASKED QUESTIONS

1) Who should book service invoices taxed by the ISS in block B?

ISS taxpayers domiciled in the Federal District should generate block B considering a taxable event occurred from July 1st, 2019, with the first delivery expected in August 2019.

2) Which ICMS/IPI EFD profile should I use?

All taxpayers domiciled in the Federal District must use profile A.

3) What is the meaning of the concept of "EP" and "LES" in the system?

In the system, "EP" means Provider's Site, while "LES" means the Service Execution Location.
This configuration is done in the product registration, using the Service Exec. field (B1_MEPLES). Option "1" indicates EP, and option "2" indicates LES. If this field is empty, "EP" will be adopted as default.

4) How does the system define where the ISS is due?

In the purchases: If the service is set to "EP" (B1_MEPLES = 1 or Blank), i.e. ISS due at the provider's site, the ISS will be considered due in the municipality of the document supplier (A2_COD_MUN).

If the service is set to "LES" (B1_MEPLES = 2), i.e. ISS due at the service execution site, the fields F1_ESTPRES and F1_INCISS will first be evaluated, which can be entered when typing the incoming document. If these fields are filled in, the ISS will be considered due in the municipality defined there. Otherwise, the ISS will be considered due in the municipality of SIGAMAT (M0_CODMUN).

In the provisions: If the service is configured as "EP" (B1_MEPLES = 1 or Blank), i.e. ISS due at the provider's site, the ISS will be considered due in the municipality of SIGAMAT (M0_CODMUN).

If the service is set to "LES" (B1_MEPLES = 2), i.e. ISS due at the service execution site, the fields F2_ESTPRES and F2_MUNPRES will first be evaluated, filled in through the fields C5_ESTPRES and C5_MUNPRES on the sales order. If these fields are filled in, the ISS will be considered due in the municipality defined there. Otherwise, the ISS will be considered due in the municipality of the billing customer (A1_COD_MUN).

5) Tax documents with ISS due in another municipality should be stated in block B?

Yes; however, these service invoices will be booked as exempt/untaxed, that is, the values of these invoices will not be considered for the generation of the calculation record B470.

6) How to book a combined tax document in block B?

As provided in the Tax Bookkeeping Tutorial of ICMS-IPI EFD for taxpayers of the Federal District, the related documents, that is, that register, in the same document, the sale of goods and the provision of services subject to the ISS, must be carried in blocks B and C. In block C, the entries should be made regularly in records C100 and children, also using a valid combination of CST and CFOP for the services. On the other hand, only the services must be booked in block B, that is, the accounting value booked must correspond only to the services contained in the document.

7) How does the system identify withholding at the ISS source?

In purchases
The withholding of the ISS at the source in documents for services received will be identified using the ISS Withheld field (FT_RECISS) of the Tax Record item (SFT table). If it is set to option "2", then the ISS will be considered withheld. Otherwise, the system will not consider the withholding. 

Important: In purchases, the withholding will be recognized in the period in which the posting/payment of the tax document bill occurs. This means that the purchases with withholding in the source will only be booked in block B in the period in which the service is paid, not necessarily in the period of issue of the document.

In the provisions

The withholding of the ISS at the source in documents for services provided will be identified using the ISS Withheld field (FT_RECISS) of the Tax Record item (SFT table). If it is set to option "1", then the ISS will be considered withheld. Otherwise, the system will not consider the withholding. 

Important: In the provisions, the withholding will be recognized in the period of issue of the tax document, not according to the receipt.

8) Record B470 (Calculation Record) was not generated, how should I proceed?

In this case, it is most likely that the Block B calculation routine (FISA300) has not been processed for the selected branch. You must make sure that you have processed block B properly before processing the Tax SPED.

9) How does the system identify if the site is not an ICMS taxpayer?

The site will be considered as a NON-ICMS Taxpayer if:

1. State Registration is not completed in the branch record (field M0_INSC) or;
2. If the content of the State Registration of the branch record is filled as "EXEMPT"; or
3. If the content of the MV_SM0CONT parameter is equal to "2"

If any of the above three hypotheses is true, it will be considered as a non-ICMS taxpayer; otherwise, it will be considered as an ICMS taxpayer.

10) My documents with templates 55 and/or 65 are being booked in block C. Is that a mistake?

No. As provided in the Tax Bookkeeping Tutorial of ICMS-IPI EFD for taxpayers of the DF (item 3.11.01), if the declarant is a taxpayer of the ICMS (see FAQ 9), the documents must be entered in both blocks, taking care to inform CFOP and CST consistent with the situation in the C block records. If the declarant is not an ICMS taxpayer, the documents will be booked only in block B. This rule applies to both provisions and purchases.

11) How to determine the ISS using as a taxable event the date of issue, for service invoices received from abroad?

If you set the MV_SPDBIFE parameter to 2, the system will consider the date of issue for the presentation of the contracted service invoices to a foreign supplier in their own form documents with ISS withholding by the receiver, ignoring the presentation by the payment date.

08. DICTIONARY UPDATES