This posting is a summary of subjects that you will see on the next posts here in this blog. Maybe not on this sequence, since I am planning mix concepts with technical details and examples.
MONTHLY LEGAL REPORTS
Most of Companies in Brazil are subjected to many taxes and legal reports that must be submitted monthly, bi-monthly, yearly and etc;
These reports are submitted to Municipal (City), State and/or Federal Tax Authorities. As interpretation of the law changes from company to company according to the business, size, special requirements and several other combination of possibilities, this always will make it more difficult to SAP develop a solution that will work 100% for your company. For that reason you must keep in mind that: you will need to have the right resources (like FI, CO, MM, SD, ABAP) to configure and make the standard reports work and to the ones that are not delivered by SAP you will need to develop it on SAP (or use a 3rd partner software doing interface on SAP for these reports).
Before start talking about what is delivered by SAP and what it is not, I want to bring to your attention that, using a 3rd partner software as tax solution for the reports that are not delivered by SAP should be the LAST option. In a future post I will explain why you should not start considerign to use a bolt-on or interface for that instead using SAP as much as possible.
It is very difficult to list ALL legal / tax reports and files mandatory for all companies in Brazil, but I will list the most common in use:
- Tax Registration PIS/COFINS (Apuração da PIS/COFINS)
- Tax Registration ICMS (Model 9) (Apuração do ICMS (Modelo 9))
- Tax Registration ICMS-ST (Apuração do ICMS-ST)
- Tax Registration INSS Fonte (Apuração do INSS Fonte)
- Tax Registration IPI (Model 8) (Apuração do IPI (Modelo 8))
- Tax Registration IRRF (Apuração do IRRF)
- Tax Registration ISS Fonte (Apuração do ISS Fonte)
- Tax Registration PIS/COFINS/CSLL Withholding (Apuração do PIS /COFINS/CSLL Retido)
- CIAP – Fixed Asset Tax Credit Control (CIAP – Controle de Crédito do Ativo Permanente)
- Goods on 3rd hands control (Controle de Terceiros)
- DACON – Social Contribution Tax Registration Control (DACON – Demonstrativo de Apuração de Contribuições Sociais)
- DARF (DARF)
- DCTF – Federal Tax Debit/Credit declaration (DCTF – Declaração de Débitos e Créditos Tributários Federais)
- DIPJ (DIPJ)
- DIRF – Income Tax Wht (DIRF – Declaração do Imposto de Renda Retido na Fonte)
- DNF – Nota Fiscal Report (DNF – Demonstrativo de Notas Fiscais)
- Production and Inventory Report (Model 3) (Estoque e Produçao (Modelo 3))
- Phisical Stock (Model 7) (Estoque Fisico (Modelo 7))
- Electronic Service Nota Fiscal (NFSe) (Geração de Nf de Serviços Tomados (arquivo eletronico))
- GIA – ICMS Information File Monthly and Yearly (GIA – Guia de Informação do ICMS (Mensal e Anual))
- GIA-ST – ICMS-ST Information File Monthly and Yearly (GIA/ST – Guia de Informação do ICMS Substituição Tributária)
- GNRE – State Taxes Collection File (GNRE – Guia Nacional de Recolhimento de Tributos Estaduais)
- Electronic GPS (GPS Eletrônica)
- ICMS Collection files (Guias de Recolhimentos do ICMS)
- IRPJ / LALUR
- ISS book (51, 53, 56) (Livros de ISS (51, 53 ou 56))
- Incoming Nota Fiscal Report (Model 1) (Livros Fiscais (Modelos: 1, 1A))
- Outgoing Nota Fiscal Report (Model 2) (Livros Fiscais (Modelos: 2, 2A))
- Inter-state Operation Report (Model 12) (Operações Inter-Estatudais (Modelo 12))
- PER/DCOMP (IPI Credit File) (PER/DCOMP (Arquivos de Notas de crédito de IPI))
- SEFIP – Natural Person INSS (SEFIP (INSS de autônomos))
- SPED Accounting ECD (SPED ECD Contábil)
- SPED Contributions EFD (PIS/COFINS) (SPED Contribuições EFD)
- SPED EFD-IRPJ (E-LALUR)
- SPED Fiscal EFD (ICMS/IPI) (SPED Fiscal EFD)
- Free Trade Zone Control (Zona Franca de Manaus)
You probably will say: Wow, this is a lot!
Yes, but I have to say that it is missing many others. Some of them are very specific for some industries, for example, Gas & Oil, Pharmaceuticals, Chemicals, Transportation, Services providers, and etc., they all have very specific reports to their kind of businesses. Only 30% of the reports above are covered in Standard by SAP, nevertheless it will be necessary to configure and adjust to your business model; The others 70% if your company is required to report, you must consider develop it on SAP using ABAP development.
On the next posts I will talk about the reports that are delivered by SAP and the most important ones, such as: SPED Accounting ECD, SPED Contributions EFD (PIS/COFINS), SPED Fiscal EFD (ICMS/IPI).
OTHER LEGAL OBLIGATIONS
These are others legal requirements for most of the companies in Brazil, they are not a legal report, but legal documents, webservice based communication and real time process required to keep your business running, invoicing your customers and receiving goods in your company:
o Outgoing Electronic Nota Fiscal (NFe, NF-e)
o Incoming Electronic Nota Fiscal (NFe Inbound)
o CT-e (Freight Electronic Nota Fiscal, aka, Electronic CTRC)
o Electronic Services Nota Fiscal (NFSe, NFS-e)
o Receipt Acknowledge (Manifesto do Destinatário)
o FCI (Importation Content File, or, Ficha de Conteúdo de Importação)
o Others SINIEF ADJUSTMENT (the newest ones)
• I will talk about these Legal Obligations above in separated posts, otherwise, this post will never finish 😉
If you still have questions or something is not clear, don’t hesitate to contact me leaving a comment here or look for my contact details at the “About me” section.
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