Tasks to be completed when documenting an operation (from creation to publication)

1. Enter the Title of the operation / page

2. Add the following Labels :

- Scope of applicability: ww, country_accounting

- Country or group of countries (if applicable): belux, china, france, italy, lam, nam, uk_ie, bulgaria, dach, netherlands, iberia, poland, latvia, australia, india, japan, south_korea, thailand, singapore, new_zealand, emea_transversal, apac_transversal

- Unit and Domain according to the List of labels to be used in the Finance Service Line space
  - E.g. 1: WW Operation in Financial Accounting under domain "Central Finance Processes & Compliance":
    - Labels to be used: ww, financial_accounting, central_fin_proc_compliance
  - E.g. 2: France Operation in Financial Accounting:
    - Labels to be used: country_accounting, france, financial_accounting
      (for country operations, the Domain is always country_accounting)

3. Fill in all fields as described above

4. Name the title of each section using OPD methodology naming convention - Infinitive verb without the “to”, mainly action verb...something) - " I do something..."

5. Once the description of the operation is completed, ensure it is approved and published by launching the SBS-Finance approval workflow

Domain: 1. Enter the Domain identified in OPD matrix (for Country specific operations, Domain = Country Accounting)

Responsibility area: 2. Enter the responsibility area described in OPD matrix ("N/A" for Country Accounting Operations)

1. Objective and Scope

1.1. Objective of this Operation

This documentation aims to detail the ICMS and IPI calculation process.

1.2. Scope

This procedure is applicable for company of Brazil in WP1 ERP.

2. Definitions

See Finance Glossary:

WP1

3. Tasks description

The IPI is part of the ICMS calculation basis whenever the transaction, although carried out between taxpayers, has as its object a product intended for Fixed Assets or for the purchaser's use or consumption, as well as when it is an operation carried out by an establishment similar to an industrial one.

3.1. I do something...

3.1.1. ICMS/ IPI - General Process

To ensure that all invoices registered in SAP are uploaded to MSAF, it is necessary to monitor the fiscal monitor at the end of the month, in D-3, monitoring begins through the J1BNFE transaction, pending items are sent to users to take the necessary actions. Several emails are sent automatically during the month for users to regularize pending issues, even so some notes are not treated, and manual collection is required at the end of the month because the NF's can only be uploaded to the MSAF when they are corrected. (At this stage, the action is only to charge the regularization of documents).

After loading the MSAF, the team that carries out the loading sends a report with the identified inconsistencies, in the execution of the loading of the SAP data to the MSAF. At this stage, actions are needed to regularize, which vary according to the errors pointed out in the report. Not all errors are subject to actions, for example the errors pointed out to CFOP 1604 do not need any action, as they are the cases of fixed assets in which there is really no ICMS tax base.

However, some items need correction according to the line highlighted in yellow below, because in this case the document was registered with the CFOP 1554 and the correct one would be 2554 because it is a supplier outside the state of São Paulo.

3.2. Extraction - MSAF Reports

Login to Mastersaf
Enter the network username and password.

Click on the PSAF icon

Click on the download file

Enter Mastersaf username and password

Select the company to extract the report.

Select the Report Fiscal

For ICMS/IPI analysis, two reports are extracted from the MSAF (Report P2 and Report Model 2)
For the P2 report, select the option

In the establishment field, select all, inform the period that will be calculated, choose the Considerar Notas de Serviços e marcar todos CFOPs as highlighted in the image below.

After running the report save

To extract Model 2, select the option

In the establishment field, select all, inform the period that will be calculated, choose the option to Considerar Notas de Serviços e marcar todos CFOPs as highlighted in the image below.

After running the report save

3.3. Books SAP

To perform the base check, in addition to the MSAF reports, it is necessary to extract two reports from SAP: ICMS and IPI

3.3.1. Book ICMS

Enter transaction: S_ALR_87012155
Variant: ICMS

Save the generated report

3.3.2. Book IPI - SAP

Enter transaction S_ALR_87012154
Variant: IPI

Save the generated report

3.4. Basic Check

For the base check, there is an excel base in which the information from the P2 report (MASTERSAF) and the ICMS/IPI (SAP) books are inserted, which were previously detailed, and the file shows the divergences between the two bases: Mastersaf and SAP, a base check is performed for each location.
In the MSAF tab, the information from the previously extracted P2 report is inserted

In the “Dinâmica” tab, update the data

Copy the CFOP's of entries (Start 1, 2 and 3)

Paste the CFOPs data from entries in the tabs check de base de IPI e de ICMS

Copy the output CFOP's (beginning 5, 6 and 7)

Paste the CFOPs data from outputs in the tabs of check de base de IPI e de ICMS

To compare MSAF data with SAP format ICMS and IPI books, copy data from txt file.

Paste into excel and select the CFOP information and select text for columns and finish.

Copy the information that was formatted in the columns.

Paste the information on the ICMS Base Check tab in the Entries frame S_ALR_870121

Format output CFOPs in the same way (text to column and end)

Copy the information that was formatted in the columns.

Paste the information on the ICMS Base Check tab in the Outputs frame S_ALR_87012155

Perform the same steps for IPI.
When there is a divergence of CFOPs, column L reports “false” in the cell.

In this case insert a line and copy the CFOP that is on the line in the MSAF board

In the third table of the base check are the differences between MSAF X SAP

Analyze the differences by CFOP, in the example of the calculation below, there were divergences in the CFOPs of exits, to analyze which NF is with divergence, it is necessary to extract a report from the exit records.

To extract the output report, enter transaction S_ALR_87012151 and insert the Output Book variant

Enter the information of the company being investigated

Save the generated file..

Paste in excel and filter the CFOP that showed divergence.

In the case of divergences in the analyzed calculation, the SAP is bigger so a vlookup will be done in the output book to see which document is not in the mastersaf.

NF 2067 is not in mastersaf. Open the NF in SAP in transaction J1B3N to analyze the problem.

In the case of this NF is not in the MSAF because the document has been reversed, however, as it is output, it is necessary to upload the document with the canceled flag.

For situations that require actions, a spreadsheet is used on the drive in which the information is entered with the actions to be taken or corrections made. In the example of NF 2067, it will be necessary to load the MSAF to reflect the document issued by Rhodia even though it is canceled

Justify the CFOPs in the base check, in the example of NF 2067 the corresponding table is the ICMS Accounting Outputs.

After analyzing the CFOPs in the ICMS base check and checking the IPI base check, the differences are basically the same.

In the case of IPI, there was a difference in CFOP more than in ICMS.

Open the documents that have discrepancies in SAP, in the case of NF 2147, no IPI line was created in SAP, however in these cases where tax lines are not created in SAP, Mastersaf creates the tax line in the report.

The difference must be justified in the corresponding table.

On the MSAF tab, the ICMS and IPI (AC and AD) columns present the invoices with differences in the bases, filter the items that have values and analyze these differences. Analyzes are performed on CFOPs starting with 1 and 2

In this step the most common divergences are:
Reduced base: When ICMS has a reduced base, the value of the reduction must go to the base amount excluded.

Invoice of consumption without IPI in the base: In this case the difference that will appear will be the value of the IPI that is pending in the base, in this case insert the value in the excluded base amount. (request charge)
Energy Invoice: As the ICMS base on most invoices is greater than the total value of the Invoice, the report will also demonstrate this difference, but in this case, no action will be necessary.
Incorrect Base: In some situations the record is made with an incorrect base value, in these cases it is necessary to correct the document in SAP and request the load.

3.5. Shipping Conciliation

In the case of freight, the PtP team performs the accounting of freight invoices (grouping of several CTEs) and the bookkeeping of CTEs is carried out through the batch input process by the PtP, for this reason it is necessary to carry out a reconciliation between the accounting and the Supervisor.
Extract the ledger from account 44900202 in FBL3N (layout /APUR ICMS)

Extract a report of entries from fiscal records S_ALR_87012150, paste the file into excel. Filter by CFOP 1.352.

To facilitate the identification of which invoice corresponds to each CTE, in the batch input process, in the observation field, the invoice number that corresponds to the CTE is inserted.

In the entry report, this information from the J1B3N observation field is informed in the last column of the report, in the example below called FAT.

Make a pivot table to group the invoices from the entries report.

In the ledger report that was extracted earlier, filter the IVAs MQ,NB,NA e MV

Make a pivot table with the reference and value..

Compare the two pivot tables and check the differences.

Some of the most common errors that are identified are:
- Accounting carried out but tax not recorded.

In this case, disregard the verification/conciliation document and inform the PtP that the tax was not carried out.

- Accounting carried out and tax as well, but the tax book with undue credit.

In these cases of undue credit divergence, the correction is carried out by withdrawing the credit from SAP and requesting the loading of the document again in mastersaf.
Correction in SAP: To remove the undue credit, remove the amount that is in the basic amount and put it in the other base.

Mastersaf Correction: Inform the document in the correction worksheet in Drive to upload the document again in mastersaf.

- CTE document registered in the wrong company: Identified when the tax is left over invoice.
- CTE registered without the credit due: In this case it is similar to the accounting without tax, to identify the difference it is always necessary to search for the CTEs in J1B3N, when identifying that the accounting has credit, analyze whether the invoice was accounted for correctly and if so. change the fiscal to represent the outstanding credit.
- Incorrect rate: Identified when there is a difference in the total amount of the accounting and tax, in this case, analyze the CTEs of the invoice to verify if the rate is correct.
- CTE missing in the fiscal: It is also identified when there is a difference in the total amount of the accounting and fiscal value, but in this case the CTEs were recorded but for some reason some CTE was missing (justify with the information that the CTEs are missing)

3.6. Calculation - Extra Books

To carry out the calculation, extra books are considered in the reconciliations. To create this file, there is a base in which the report model 2 must be inserted in the first tab to update the dynamics of the following tabs.
Before starting the conferences, check some information from the model report 2. Check if the CST is corresponding to the CFOP. Ex: CST 60 of tax substitution has CFOP consumption 1556 and the correct one is 1407.

Change the CFOP in SAP and request the loading of the document in MAF through the Drive correction worksheet.

Check if the energy bills have the correct CFOP: Eletropaulo supplier with CFOP 1252

Check that the telephony invoices have the correct CFOP: Telephony Provider must have the CFOP 1302, if they have a different CFOP, modify it in SAP.

After modifying the document (J1B2N) request the upload of the corrected document in SAP.

To update, paste the Model 2 report on the “Updated Model 2” tab (Column A to AS)

Columns AT through column AZ have formulas that support Difal calculation. The AT column has a vlookup to verify if the NCM has legislation that changes the amount to be paid or eliminates it. The other columns with formulas define the amounts to be paid from DIFAL considering the amounts that were paid at the entrance.

In the Difal Tab, update the data and filter the CFOPs 2551 and 2556, to check the notes that have DIFAL.

On the Pallets tab, update the data and filter the pallet NCMs: 44152000 and 44151000 and CFOP 1.101.

On the return tab, update the CFOP 5,556, when there is a return with tax amount, the amount must be reversed in a calculation line.

On the CFOP 5,913 Return tab. Demonstration, filter CFOP 5913, when there is a return with tax amount, the amount must be informed in a line in the calculation.

On the IPI Return tab, filter CFOPs 5,201, 6,201, 5,202 and 6,202 , when there is a value in the CFOPs, analyze if they are in the ipi_ndestac column, if they are in the IPI value column, remove the direct value in Mastersaf because, as it is an output, it is not possible to change it in the SAP to load.

To withdraw the value in Mastersaf log in, select the company and select the Data warehouse folder

Select> Manutenção>Documento Fiscal>Novo Documento Fiscal>Doc. Fiscal de Mercadoria

Select the folder icon and search for the nine-digit invoice number ex: 000064225

Select the Merchandise Item tab, remove the IPI base value and insert it in other bases, remove the IPI value.

Enter the information in the unregistered IPI field.

On the cover tab, remove the IPI value also, in the same way, insert the information in the unregistered IPI field and remove the IPI base value and insert it in another.

In the previous steps, several corrections are identified, before starting the fact-finding process, it is important to extract new reports and redo the checks of bases that had modifications. In the calculation file, update the tabs with the information from the extracted reports: P2 on the MSAF tab, account ledger on the Razão tab.

Update the “Dinâmica” tab to perform reconciliations.

Analyze the differences, make or request the necessary corrections.

In conciliation, the main differences are:

3.6.1. Outgoing notes without accounting

In these cases those responsible are charged to request the accounting, the inspector of these cases are considered in Mastersaf.

3.6.2. Import awaiting accounting

The monitoring of the processes is carried out through the transaction /PWS/ZYCI001_E , this transaction is the same used to search for the invoice number because the ledger only informs the shipment (text field) and for the reconciliation it is necessary the invoice number. Inform the shipment number and process.

Select the invoice icon

When the accounting is done, the invoice doc. will be filled in, in this same tab it is possible to view the invoice number that was issued for the process.

When the process does not have accounting, the follow-up is carried out to carry out the compensation in the sequence.
To consult several shipments, it is possible to consolidate the information through a report generated in transaction /PWS/ZYCIR153 informing the period that will be analyzed

3.6.3. Incorrect tax rate

In this case, correct the tax, request the correction of the accounting and a new load of the corrected document in Mastersaf (correction worksheet in the Drive).

3.6.4. IPI on ICMS basis

When the material is used for industrialization (determined according to the corresponding CFOPs) the IPI cannot be in the ICMS base so that an improper credit appropriation does not occur, however if the NF is based on considering it is necessary to remove the IPI value from the base and recalculate the ICMS value, it will also be necessary to send a letter of non-use of ICMS to the supplier and request the charge of the corrected document. After the load is carried out, it is necessary to update the total amount of the NF in MSAF because this tax change changes the total amount of the NF and in SAP the total field is not editable.

3.6.5. DIFAL Conciliation

In the “Dinâmica” tab of the calculation file, filter the IVAs MQ,NB,NA e MV.

Paste the information in the DIFAL tab, also paste the information from the extra book (extracted previously) to carry out the reconciliation. The necessary corrections must be entered in the drive correction worksheet

In the location tab, fill in the information obtained from the extra books report, and the information on inputs and outputs from the base check.

3.6.6. ICMS History

The HISTÓRICO tab has summarized information on the amounts that will be paid in the analyzed period.

Account balances are obtained in transaction FS10N

3.6.7. Calculation Cover

On the cover tab, the values are updated automatically, update the date information regarding the calculated competence.

3.7. Registration of Extra_Livro in Mastersaf

For each release of an extra book identified above, it is necessary to register with Mastersaf.
In Mastersaf, enter the ICMS book, select the ICMS or IPI folder to calculate the IPI.