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Technical Note 2023.001: Monophasic Taxation on Fuels

luize_boyen
Product and Topic Expert
Product and Topic Expert
‎2023 Apr 28 3:42 PM
1,367


Hello everyone,

The Brazilian government has published the technical note 2023.001 of NF-e, which provides new fields, new ICMS groups, new validation rules and changes to existing validation rules to support Complementary Law 192 and the 199 Agreement of 2022 that defines the new monophasic taxation on fuels.

In this blog post we will cover the updates related to these changes and SAP Notes relevant to this legal requirement available for SAP S/4HANA and SAP ERP.  Check out the Portuguese version here.

New Field for Biodiesel Mixing Index

The Biodiesel Mixing Index in Diesel B (P_BIO) field, available in the Nota Fiscal: Fuel Details (J_1BNFFUEL) table, Indicates the biodiesel (B100) mixing index in Diesel B in a decimal place. The allowed values are from 0,0000 to 100,0000.

The Biodiesel Mixing Index in Diesel B (P_BIO) field, available in the Nota Fiscal: Fuel Details (J_1BNFFUEL) table, indicates the biodiesel (B100) mixing index in Diesel B in a decimal value. Allowed values in this field are from 0,0000 to 100,0000.

You can find this field in the following objects in your system:

    • Nota Fiscal Writer (J1B*N) transactions, External NFe References table under the Fuel tab of the document
    • 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

In the BAdI, you can find the field in the Fill additional fields in Nota Fiscal (ADD_DATA) and Fill additional fields after J1B1N (ADD_DATA_J1B1N) methods, through the Fuel Details (ET_FUEL) parameter. In both BAPIs, the parameter is Nota Fiscal: Fuel Details (OBJ_FUEL).

New Fields for New ICMS Groups

ICMS 15

There are two new fields available for the ICMS 15 group that is liable to monophasic ICMS and with responsibility for tax withholding on fuels. These fields are the following:

    • The ICMS ad rem percentage of reduction (PREDADREM) field informs the reduction percentage of the ICMS ad rem rate value, the allowed values are from 0,00 to 100,00.
    • The Reason for ad rem reduction (MOTREDADREM) field indicates the reason for the reduction of the ICMS ad rem and allows the values “1” for “collective passenger transport” and “0” for “others”. This field only needs to be filled when the previous one is also filled.

ICMS 53

Three new fields were made available for the ICMS 53 group that addresses the deferred monophasic ICMS.  The fields are the following:

    • The ICMS deferred value (VICMSMONODIF) field indicates the value of the deferred monophasic ICMS. This value is obtained by multiplying the rate ad rem by the quantity of the product according to the established unit of measure.
    • The ICMS ad rem deferral percentage (J_1BNF_ADREMICMSPDIF) field indicates the ICMS ad rem deferral percentage.
    • The ICMS operation amount (J_1BNF_VICMSMONOOP) field indicates the ICMS amount obtained by multiplying the ad rem tax rate by the product quantity according to the unit of measure established by legal regulation, as if there was no tax deferral.

Note: The Deferred taxed quantity (QBCMONODIF) and Tax rate ad rem of ICMS deferred established for the product (JADREMICMSDIF) fields were created and became obsolete due to version 1.2 of NT 2023.001.

ICMS 61

For group 61 that addresses ICMS already levied by Monophasic ICMS, three new fields were also made available. They are as follows:

    • The Tax rate ad rem of ICMS retained established for the product (ADREMICMSRET) field defines the ad rem tax rate of the ICMS retained that is established for the product in a decimal place.
    • The ICMS retained value (VICMSMONORET) field addresses the ICMS already levied by Monophasic ICMS.
    • The Retained taxed quantity (QBCMONORET) field defines the retained taxed quantity in a decimal place.

All mentioned ICMS fields are available in the Nota Fiscal Item Fields table (J_1BNFLIN).

You can find the fields related to ICMS groups in the following objects of your system:

    • The Nota Fiscal Writer (J1B*N) transactions, under the Taxes tab in their respective sections (ICMS 15, ICMS 53 and ICMS 61)
    • 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

In the BAdI, you find the fields in the Fill additional fields in Nota Fiscal (ADD_DATA) and Fill additional fields after J1B1N (ADD_DATA_J1B1N) methods through the Additional Item Fields (ET_ITEM) parameter. In the Nota Fiscal System – Create Object from data and Nota Fiscal: List details of a Nota Fiscal BAPIs through the Transfer Structure: Nota Fiscal Line Items (OBJ_ITEM) and Transfer Structure: Nota Fiscal Line Items (OBJ_ITEM) parameters respectively.

New Fuel Origin Table

The Fuel Origin Indicator (J_1BNFFUELORIGIN) table with three new fields is available in your system, delivered according to the specifications of the technical note published by Sefaz for the fuel origin indicator group. See the following fields:

    • The Import indicator (IND_IMPORT) field defines the indicator group of fuel origin. You can choose between the values "0 - National" or "1 - Imported".
    • The UF of origin of producer or importer (C_UF_ORIGIN) field stores the UF of origin of the producer or the importer. You can choose from the values maintained in the view Regions (V_T005S) for country/region 'BR'.
    • The Originating percentage for the UF (P_ORIG) field stores the decimal value of the originating percentage for the UF. The available values for this field are greater than zero and smaller than or equal to 100,0000.

The table is available in the following objects in your system:

    • The Nota Fiscal Writer (J1B*N) transactions, under the Fuel tab of the document
    • 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

In the BAdI, you find the table in the Fill additional fields in Nota Fiscal (ADD_DATA) and Fill additional fields after J1B1N (ADD_DATA_J1B1N) through the Fuel Origin Indicator Table Type (ET_FUELORIGIN) parameter. In both BAPIs, the parameter is the Fuel Origin Indicator (OBJ_FUELORIGIN).

System Validations


The system validations can be checked on the screen and in the BAPI and some combinations are allowed and raise an error message.

The same combination of Import Indicator and UF of origin of producer or importer can be used only once, otherwise the system indicates that the values indicated are already in use. These fields must be filled in, and if they are empty, a message will alert you to fill them in.

The possible messages are as follows:

    • “Combination of 'Import indicator' and 'Origin UF' already in use." (J1B_NFE 659)
    • “You must inform the Import Indicator." (J1B_NFE 657)
    • “You must inform the Origin UF" (J1B_NFE 658)

It is important to mention that some validations done in the Nota Fiscal Writer transactions are not performed when you fill data via BAdI.

Relevant SAP Notes for this legal requirement

    • SAP Note 3310181 - Prerequisite Objects for NT 2023.001: Monophasic ICMS Taxation
    • SAP Note 3310182 - NF-e NT 2023.001: Monophasic ICMS Taxation
    • SAP Note 3324754 - Prerequisite Objects for NT 2023.001: Monophasic ICMS Taxation - Version 1.2
    • SAP Note 3325286 - NF-e NT 2023.001: Monophasic ICMS Taxation - Version 1.2

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.

The information regarding this technical note was mostly taken from the Brazilian government website.

Regards,

Luize Boyen

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