Updates for Brazilian Sped EFD ICMS/IPI layout 012 for 2018 in Microsoft Dynamics 365 for Operations

This new regulatory feature addresses the changes in SPED EFD ICMS/IPI tax statement introduced by the layout 012 applicable for 2018.

• IPI tax adjustment by fiscal document
• Changes in the following records:
  • 0000: Version update (COD_VER).
  • D100: New fields included, COD_MUN_ORIG and  COD_MUN_DEST.
  • E530: Update in IND_DOC field that represents the source of adjustment for IPI tax.
  • E531: New record and related child are included to report fiscal document adjustments for IPI taxes.
  • K220: New field included, QTD_DEST (Movement quantity of destination product).

SPED EFD ICMS/IPI tax statement parameters

New layout version 1.1 (012) is included in Fiscal books > Setup > Tax statements parameters > SPED Fiscal > Setup parameters > Open. 

Note This new layout version is only applicable for transactions date from January 2018.

IPI tax adjustment code setup

Since the government has introduced the option to report IPI tax adjustments at fiscal document line level, users will be able to configure IPI adjustment codes for this type of option.

1. Navigate on Fiscal books > Setup > Tax adjustment codes > IPI adjustment codes table
2. Select or create an IPI adjustment code
3. Adjustment type
   1. General: Enable this option to create General IPI adjustment code. 
   2. Fiscal document. Enable this option to create IPI adjustment code by fiscal document. 

Note Adjustments for fiscal documents are only applicable for layout version 012. This new option does not validate IPI fiscal document adjustments introduced in another  SPED layout versions.

Register IPI tax adjustment

To resolve inconsistencies in IPI tax assessments, introduce IPI adjustment transactions with the following steps:

1. Fiscal books > Journals > General tax adjust/benefit/incentive form, click New.

2. Select the fiscal establishment and tax type

3. Select the type of adjustment:

   1. General. When this option is selected, type of source and process number are enable for selection since this information is required as mandatory. 

   2. Fiscal document. When this option is selected, fiscal document line transaction is required. Before to post the adjustment transaction, click Functions > Fiscal document to identify the related fiscal document line to be adjusted.  

Record D100

The following new fields are included as part of layout version 012 to report in record D100:

COD_MUN_OR: IBGE code from where the service is issued (source). Third party postal address > city code > IBGE code. When foreign company (<> BRA) fixed, value 9999999 is assigned.

COD_MUN_DEST: IBGE code from where the service is provided (destination). Fiscal establishment postal address > city code > IBGE code. When foreign company (<> BRA) fixed, value 9999999 is assigned.