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)
- LALUR/CSLL
- 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))
- FCONT
- 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.
Copyright Notice: © Leandro da Pia Nascimento and SAPBR.COM (SAP BRAZIL) WordPress Blog, 2013 to 2015. Unauthorized use and/or duplication of this material without express and written permission from this blog’s author and/or owner is strictly prohibited. Excerpts and links may be used, provided that full and clear credit is given to Leandro da Pia Nascimento and SAPBR.COM with appropriate and specific direction to the original content.
Hi Leandro,
Congrats!
This post is pretty good!
Hugs,
Fábio Antunes
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Legak, vou acompanhar. Abs
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Hi, congratulation! Great job.
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Pretty nice Post! But could you explain why using a 3rd-party tool for the reports and the extraction of information from SAP into this 3rd party tool is not suggested? Obrigado.
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HI, I’m sory delaying answer this comment. I didn’t see it before. I missed that. When I said I do not recomment to use a 3rd party tool for taxes report and things like that, it is based on bad experience with most of the 3rd party tools available in the local market and because SAP did a good job covering most of the federal legal reports. Since the SPEDs were issued by government in 2009, I need to agree that SAP wasn’t that ready, and then, many softwarehouse companies developed some solution for SPED Reports as they used to develop for other kind of legal reports. However, the SPEDs covers many reports that were discontinued since the SPED was mandatory and now a days, SAP is able to provide a good job delivering the SPED reports as it needs to be reported or at least with BAdI’s that can be used to meet the law. On other issue on keeping 3rd party tools is that in the month closing, everything that was posted incorrect on SAP, users can manually fix on those tools, but SAP, their main ERP and the source of the information will keep always wrong. By using SAP, you guarantee that the configuration is OK, the postings are OK and the users will need to make sure that they do their job correctly as it will not be possible do “offline” manual adjustments anymore.
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Hi, Leandro.
I would like to know if SAP released any notes for DIRF-2017 contemplating the change of layout for the generation of records of the SCP block for the FI module ?
I found the note 2411449 but did not solve this problem.
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Dear Leandro,
Thank you for a great blog – so much useful information, and soooo glad that it is in English 🙂
My company need implement a solution for FCI. We are both looking into solutions provided by external software vendors, but also considering developing the solution in ECC ourselves (creating tables to store the data and an extractor program). My preference would be to develop the solution ourselves . Not that happy about being dependent on external vendors. But what would you suggest? I am finding it rather hard to find information about FCI.
Br,
Laura
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Hi Laura, thanks for reading my blog. It is 100% English as my target audience are companies outside of Brasil that wants to run better their SAP system in Brasil 😉 Regard the FCI, don’t let BAD partners and external vendors that you might have in Brasil push you back to evaluate other partners to other solutions… I work for a Chemical Company with large presence in Brasil… we have excellent partners for some Legal Requirements solutions and others that I can’t wait to replace them 😦 … The FCI itself it is kind of complex and in our case, we evaluate developing the solution ourselves too, but in the end, the cost savings compared to the risk of misinterpretation of the law and lack of knowledge in this specific topic made us go through a 3rd partner. I also worked with customers who developed their own solution but had to roll it back because it never worked properly. Anyway, if you are evaluating some vendors, I can recommend the one we are using, works very well, company is reliable, we have few other products of them running in the company: http://www.e-it.net/?lang=en
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Dear Leandro,
Thank you very much for the fast reply. We have also looked at E-IT and it seems to be a very good solution they offer. We have also meet with other vendors, and we are still in the process of deciding what to go for. Do you have any knowledge of the solution provided by Sonda? I wasn’t feeling that convinced when seeing their solution, but I might be wrong.
Br,
Laura
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Hum… I love to talk online about good partners, but don’t like too much when I have to talk about companies that I don’t trust.
They have a great sales team, they can convince their customers that their products are best-in-class, but they don’t tell to their customers that they have a terrible post-sales and support structure, neither that their products reminds a patchwork job.
They are known by hiring lot of intern / university students (and keep it at low cost) who will leave the company after gaining more experience to make more money, most of the computer science students in Brasil will use Sonda and Accenture as a entrance-level job, I don’t blame neither Sonda/Accenture for doing that, it is great that they give opportunities to students to start their career, however you as a customer will never have a group of people who know you/your company needs, neither they know very well their own product. The turnover of employees is high.
From 2009 to 2014 our company was “stuck” with Sonda (aka Sonda Procwork), we were using 5 different fiscal/tax products. In 2012 we called them to a RFQ for a Comex/Foreign Trade but based on the TERRIBLE experience we were having with their tax/fiscal products, we knew they would be the last option for Comex/Foreign Trade, but we wanted to evaluate their product anyway… maybe we would be impressed or something… Cutting a long story short, they didn’t meet the requirements and we were relieved that in 2014 we finally replaced their entire portfolio of products on our company.
That’s ONE experience… I have been in the Brazilian SAP market since 2004… I know so many other customers with similar experience.
May Sonda work to your company? Maybe…
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