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luize_boyen
Advisor
Advisor


Hi everyone,

The Complementary Law (LC) 192 and Convênio ICMS 199 from 2022 that defines the new monophasic taxation on fuels, changes the current taxation of the following products: diesel, gasoline, LPG, anhydrous ethanol and biodiesel and establishes that these products will have a fixed ICMS value defined by unit of measure (ad rem).  Click here for the Portuguese version.

New Taxation Rules


The delivered solution is in accordance with the taxation rules determined by Convênio ICMS 199 from 2022 that determines the monophasic ICMS for diesel, biodiesel, LPG and natural gas.

System Changes to Enable the Monophasic ICMS ad rem Calculation


New tax types have been added to the system so that you can enable the new calculation in the Materials Management (MM) scenarios, as well as in the Nota Fiscal Writer (J1B*N) transactions.

See the changes available in your system:

New Tax Subdivisions

  • 005 – ICMS AD REM: ICMS ad rem on fuel derived from oil

  • 006 – ICMS AD REM RETEN: ICMS retention on the percentage of mixture of fuel not derived from oil


New Condition Types for Materials Management

  • BX1F - BR ICMS AD REM amount

  • BX1G - BR ICMS AD REM RETEN amount

  • BX1H - BR ICMS AD REM base

  • BX1I - BR ICMS AD REM RETEN base

  • BX1J - BR ICMS AD REM product

  • BX1K - BR ICMS AD REM rate

  • BX1L - BR ICMS AD REM RETEN rate

  • ICM7 - ICMS AD REM

  • ICM8 - ICMS AD REM RETEN


New Internal Codes

  • Result of Tax Calculation: ICMS AD REM Amount (NF_ICMS_ADREM_AMOUNT)

  • Result of Tax Calculation: ICMS AD REM Base (NF_ICMS_ADREM_BASE)

  • Result of Tax Calculation: ICMS AD REM Pauta Base (NF_ICMS_ADREM_PAUTA_BASE)

  • Result of Tax Calculation: ICMS AD REM rate (NF_ICMS_ADREM_RATE)

  • Result of Tax Calculation: ICMS AD REM RETEN Amount (NF_ICMS_ADREM_RETEN_AMOUNT)

  • Result of Tax Calculation: ICMS AD REM RETEN Pauta Base (NF_ICMS_ADREM_RETEN_PAUTA_BASE)

  • Result of Tax Calculation: ICMS AD REM RETEN rate (NF_ICMS_ADREM_RETEN_RATE)


New Entries in Tax Procedures

  • Materials Management: TAXBRA and TAXBRJ


For both procedures check the implementation guide available in the respective SAP Notes in the Attachments section.

New Values for ICMS CST

  • 02 Liable to monophasic ICMS on fuels

  • 15 Liable to monophasic ICMS and tax withholding on fuels

  • 53 Deferred monophasic ICMS

  • 61 ICMS already levied by Monophasic ICMS


New Business Add-in (BAdI) to enable the ICMS ad rem calculation

Você pode ativar o cálculo do valor do ICMS ad rem através do método Define parameters to ICMS ad rem calculation (DEFINE_PARAMETERS) da BAdI to enable ICMS ad rem calculation (BADI_LOGBR_ENABLE_ICMS_ADREM) de acordo com sua implementação.

Fill in the following parameters to enable the calculation:

Mandatory Parameters

  • icms_adrem_rate: official ICMS ad rem rate set by the government used for ICMS ad rem and ICMS ad rem RETEN calculation.

  • unit_of_measure: official ICMS ad rem unit of measure set by government.

  • Mixture: he mixture of B100 in the Diesel B must be filled to calculate the ICMS ad rem RETEN


Optional Parameters

  • uf_proportion_payable: percentage of proportion payable to destination UF (region/state)

  • reduction_percentage: ICMS ad rem rate reduction percentage


Tax Calculation and Taxes in the Nota Fiscal Writer

Standard tax calculation logic covers CSTs 02 (ICMS AD REM) and 15 (addition of ICMS AD REM RETEN). The calculation for the other two values, CSTs 53 and 61, will not be supported. The SAP Note 3310182 will deliver new fields in NF database and in the Additional Data for Nota Fiscal (J_1BNF_ADD_DATA) BAdI to address these values for the nota fiscal document.

The standard calculation does not support the deferral scenario. To cover this scenario, you can use extension points to perform the necessary logic during nota fiscal creation. You can find more details in the implementation guide available Attachments section in the SAP Note of the solution.

In the Nota Fiscal Writer, the New ICMS AD REM tax lines have the same behavior as other taxes that are calculated per fixed value per quantity ("Pauta"). Pauta flag (IPIPAUTA), Pauta Base (PAUTA_BASE_3DEC) and Pauta Unit (UNIT) are filled. The new ICMS AD REM tax rate is stored in the existing Tax Rate with 4 decimal places (RATE4DEC) field.

You can find information about this post in the following objects in your system:

  • Additional Data for Nota Fiscal (J_1BNF_ADD_DATA) BAdI

  • Nota Fiscal System – Create Object from data (BAPI_J_1B_NF_CREATEFROMDATA) BAPI

  • Nota Fiscal: List details of a Nota Fiscal (BAPI_J_1B_NF_READDATA) BAPI

  • BAdI to enable ICMS ad rem calculation (BADI_LOGBR_ENABLE_ICMS_ADREM) BAdI


Relevant SAP Notes and KBA for this Solution



  • SAP Note 3307663 - Prerequisite Objects for ICMS Monophasic on Fuels

  • SAP Note 3317642 - TAXBRA: ICMS Monophasic on Fuels

    • SAP Note 3328776 - TAXBRA: Proportion Payable to Destination UF for Intrastate Operations of ICMS Monophasic on Fuels



  • SAP Note 3319060 - TAXBRJ: ICMS Monophasic on Fuels

    • SAP Note 3328813 - Creation of Condition Base and Condition Value Formulas (in case you do not have the formulas 801 and 821)



  • KBA  3307107 - NF-e Technical Note 2023.001 and Monophasic ICMS for Fuels Troubleshooting Guide


For more information and SAP Notes for this legal requirement, see Technical Note 2023.001: Monophasic Taxation on Fuels and ICMS: New Regulation on Monophasic Taxation on Fuels.


Update - November 14, 2023

ICMS ad rem retention calculation for monophasic ICMS with 6 or 8 decimals places 

The system calculates the ICMS ad rem retention with 6 decimal places by default and you can enable the calculation of the monophasic ICMS retention with 8 decimal places for internal calculations. This requirement is only for ICMS ad rem retention, which means it does not influence ICMS ad rem calculation. 



  • SAP Note 3391714 - TAXBRA: ICMS Ad Rem Retention Calculation for Monophasic ICMS With 6 or 8 Decimals Places

  • SAP Note 3391716 - TAXBRJ: ICMS Ad Rem Retention Calculation for Monophasic ICMS With 6 or 8 Decimals Places


Did you like this post? Give it a Like and share the content with your colleagues. Feel free to leave feedback, comment, or question in the space below.  And don’t forget to follow the SAP S/4HANA Logistics for Brazil  tag in the SAP Community to stay tuned for the latest news.

Regards,

Luize Boyen

 

 
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