Free of charge samples sales for Brazil with NFE

[Vishnu10]

Hi all,

We have a new requirement from our Brazil client to implement Free of charge scenario.

We have implemented a custom solution already, but the customer master needs to be set up in a particular way so that the system can determine the tax values correctly. 

Now they are looking for a free of charge sales which can be applied to all customers. It should have a NFE generated, and net value = zero, but ICMS should be determined.

Could you please guide me on this? Is there a configuration setup which is provided in standard SAP which I can use?

Thanks,
Vishnu

[Daniel_AC]

Hello,

Here in Brazil nothing is free ‌‌‌‌‌‌😂 Especially if the items are coming from your "regular" stock.

Original:
Artigo 455 - Considera-se brinde a mercadoria que, não constituindo objeto normal da atividade do contribuinte, tiver sido adquirida para distribuição gratuita a consumidor ou usuário final.
Translated:
Article 455 - Merchandise that, not constituting the normal object of the taxpayer's activity, has been acquired for free distribution to a consumer or end user, is considered a gift.
https://legislacao.fazenda.sp.gov.br/Paginas/art455.aspx

RICMS/2000 does not cover free samples.
However, free samples may be exempted as long as the conditions are met (such as not being part of the products sold, and under no circumstances can I give away something that I also sell).
So, a gift is a product that the company bought to give away, therefore, the tax is not required on the exit (only on the entry if it was received as a free sample from the other company).

However, if I want to give someone something that I also sell, I still have to calculate the tax.

Then try the following:

- Item category TANN (or custom) to allow zero as net value.
- At pricing procedure the ICMS and IPI condition type as statistical. That way they're should be calculated and printed but will not impact net value.
- Use one of the CFOP (gift 5.910 / 6.910, free samples 5.911 / 6.911)
- Check if tax calculation tool (e.g. TAXBRA) supports this setup.

Customer does not need to be tax-exempt.
The net value will remains zero and the taxes still be calculated and shown on NFe.

Let me now if it works,

Best regards,
Daniel

[Lakshmipathi]

Not sure, whether you already checked few SAP notes like 664676, 2156238, 1697554, 1275280. Of course, you already gone for some custom validation in which case, these SAP notes would not work

[Vishnu10]

Hi Lakshipati, Thank you for your answer. As per note 664676, it says "Free of charge of IPI and ICMS exempt customers". Is there any way in Brazil to sell free of charge goods for a general customer who don't have any tax exemption?