ICMS: New Regulation on Monophasic Taxation on Fue...

luize_boyen · ‎2023 Aug 23

Hello 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 Oil processes for both the Materials Management (MM) and Sales and Distribution (SD) modules, as well as in the Nota Fiscal Writer (J1B*N) transactions.

See Changes Available in Your System for Tax Situation Code 02 and 15 (CST 02 and CST15)

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 Tax Types

ICM5 - ICMS AD REM from SD

ICM6 - ICMS AD REM RETEN from SD

ICM7 - ICMS AD REM

ICM8 - ICMS AD REM RETEN

New Condition Types for Sales and Distribution

ICM5 – ICMS AD REM from SD

ICM6 – ICMS AD REM RETEN SD

ICMB - ICMS AD REM offset

New Condition Types for Material Management

ICM5 - ICMS AD REM from SD

ICM6 - ICMS AD REM RETEN from SD

ICM7 - ICMS AD REM

ICM8 - ICMS AD REM RETEN

New Entries in Tax Procedures

Sales and Distribution: RVXBRA

Materials Management: TAXBRJ

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 Access IDs (IS-Oil specific)

New IDs are delivered for the Access Definition (VC_OIH_J1B_ACS) view cluster

17- ICMS AD REM

18- ICMS AD REM RETEN

19- ICMS AD REM rate reduction percentage

73- Proportion payable to destination UF

Also note that the ID 070 – Mixing Rate in % – must also be set up for those oil derivatives that will always be retained from ICMS ad rem in their sales and purchases.

Tax Calculation and Taxes in Nota Fiscal Writer

Standard tax calculation logic covers CSTs 02 (ICMS AD REM) and 15 (addition of ICMS AD REM RETEN).

CTS 02

ICMS AD REM calculation

ID017 – mandatory filling of ICMS AD REM

ID019 - optional to inform rate reduction percentage and reason

CTS 15

Cálculo do ICMS AD REM

Cálculo do ICMS AD REM RETEN

ID017 – mandatory filling of ICMS AD REM

ID018 – mandatory filling of ICMS AD REM RETEN

ID070 – mandatory filling of the mixing percentage

ID073 – optional use of proportion payable to destination UF (PDEST)

See Changes Available in Your System for Tax Situation Code 61 (CST 61)

New Tax Group

OI2S - ICMS AD REM already Levied

New Tax Type

OI61 - ICMS AD REM Levied (CST 61)

New Condition Types for Sales and Distribution

OI61 – ICMS AD REM Levied

OI6A – Offst AD REM Levied

New Condition Types for Material Management

OI61 - ICMS AD REM Levied

OI6A - Offst AD REM Levied

New Entries in Tax Procedures

Sales and Distribution: RVXBRA
- If your business requirement needs to have ICMS already levied to be accounted, uncheck the Statistics flag for conditions OI61 and OI6A.

Materials Management: TAXBRJ

New Access IDs (IS-Oil specific)

New IDs are delivered for the Access Definition (VC_OIH_J1B_ACS) view cluster

34 - ICMS AD REM already levied

For more information on how to create entries for the IDs mentioned in tax situation codes 02, 15, and 61, check the implementation guide available in SAP Notes in the attachments section.

The standard calculation does not support the deferment scenario. To cover this scenario, you can use the following extension points to do the required logic during the nota fiscal creation, considering the contexts:

For Invoice Verification: use the structure litax at function Module J_1B_NF_IV_SUMMING enhancement-point j_1b_nf_iv_summing_01 spots es_saplj1bi.

For Inventory Management: use the table p_wa_nf_stx at Include LJ1BFF08 enhancement-point calculate_additional_values_01 spots es_saplj1bf.

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:

Material Management

Nota Fiscal Writer (J1B*N) transactions

Create Purchase Order (ME2*N) transactions (only for CST 02 and CST 15)

Enter Incoming Invoice (MIRO) transactions (only for CST 02 and CST 15)

Sales and Distribution

Nota Fiscal Writer (J1B*N) transactions

Sales Orders (VA0*) transactions

Billing Documents (VF0*) transactions

Material Management and Sales and Distribution

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

Relevant SAP Notes and KBA for this Solution

SAP Note 3307663 - Prerequisite Objects for ICMS Monophasic on Fuels

SAP Note 3309014 - IS-OIL: 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

SAP Note 3352044 - IS-OIL: Prerequisite Objects for IS-OIL: ICMS Already Levied by Monophasic ICMS on Fuels (ICMS CST 61)

SAP Note 3352045 - IS-OIL: ICMS Already Levied by Monophasic ICMS on Fuels (ICMS CST 61)

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

Update - September 4, 2023

The calculation of the monophasic ICMS based on the ICMS ad rem rate now considers the ICMS already levied by Monophasic ICMS (CST 61) for stock transfer of products purchased with tax situation code 02 or 15 (CST 02 or CST 15).

SAP Note 3364925 - ICMS Already Levied by Monophasic ICMS on Fuels for Stock Transfer

The State Tax Number (IE) of Business Place (SubTrib) (IEST_BUPLA) field is now filled for interstate sales involving monophasic ICMS processes for tax situation code 02 and 15 (CST 02 and CST 15). This applies when the nota fiscal issuer collects ICMS for the destination region.

For SAP Oil & Gas, this solution is available for notas fiscais created via process or Nota Fiscal Writer and for SAP S/4HANA, it is only available via Nota Fiscal Writer.

SAP Note 3364378 - State Tax Number of Business Place for ICMS Monophasic on Fuels

Update - September 18, 2023

Changes Available for Tax Situation Code 53 (CST53)

The calculation of monophasic ICMS based on the ICMS ad rem rate now considers the monophasic taxation on fuels with deferred ICMS (CST 53) for Sales and Distribution scenarios.

SAP Note 3362535 - IS-OIL: Prerequisite Objects for IS-OIL: Deferred Monophasic ICMS on Fuels (ICMS CST 53)

SAP Note 3362536 - IS-OIL: Deferred Monophasic ICMS on Fuels (ICMS CST 53)

Update - October 20, 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 3383266 - IS-OIL: ICMS Ad Rem Retention Calculation for Monophasic ICMS With 6 or 8 Decimals Place

Update - December 1, 2023

Standard Monophasic ICMS Taxation on Stock Transfer Between Plants

You can determine standard monophasic ICMS taxation for Stock Transfer (STO) of products purchased with tax situation codes 02 or 15 (CST 02 or CST 15).

Standard monophasic ICMS taxation applies to both materials produced in-house and imported, with the exception of deferred monophasic ICMS. It is important to note that monophasic ICMS is not deductible upon goods receipt for stock transfer, but it must be included as part of the material cost at the destination plant.

SAP Note 3401052 - IS-OIL: Standard Monophasic ICMS Taxation on Stock Transfer Between Plants

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Regards,

Luize Boyen