CT-e: Legal Change Configuration Guide

Date

Modified Chapters

Details

4

30.04.2014

3.1.3 Configuring Conhecimento Determination

New subchapters explaining how to create CONH purchasing condition and how to assign CONHECIMENTO internal code to it

3

22-04-2014

All

General editing

Version

2.2 2

Document Items

15-10-2013 3.1.2 Purchasing Tax Code Determination

1

08-02-2012

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New chapter explaining restrictions regarding number of items per document. New chapter regarding the use of condition type NAVS. First Version.

CT-E CONFIGURATION GUIDE FOR MM AND SD

Table of Content

1

INTRODUCTION ............................................................................................................................... 3

2 2.1 2.2

ACTIVATION ..................................................................................................................................... 3 Activation of the solution ................................................................................................................ 3 Document Items ............................................................................................................................... 3

3 3.1 3.1.1 3.1.2 3.1.3 3.1.3.1

INCOMING CT-E SCENARIO ........................................................................................................... 3 Basic Configuration ......................................................................................................................... 3 Configuring Tax Code MM ................................................................................................................. 3 Purchasing Tax Code Determination ................................................................................................. 4 Configuring Conhecimento Determination ......................................................................................... 4 Creating Condition CONH in Purchasing Calculation Schema ......................................................... 4

3.1.3.2

Assign Purchasing Condition to Internal Code CONHECIMENTO ................................................... 5

3.2 3.3 3.4 3.5 3.6 3.7

Creating a Purchase Order ............................................................................................................. 5 Creating a Service Entry Sheet ...................................................................................................... 6 Creating an Invoice .......................................................................................................................... 6 Filling in the CT-e Details ................................................................................................................ 6 Tax Group 6: Service Item Level .................................................................................................... 7 ICMS Complement - DIFAL ............................................................................................................. 8

4 4.1 4.1.1 4.2 4.3 4.4

OUTGOING CT-E SCENARIO .......................................................................................................... 9 Basic Configuration ......................................................................................................................... 9 Configuring Tax Code SD .................................................................................................................. 9 Creating a Sales Order .................................................................................................................... 9 Creating a Billing Document........................................................................................................... 9 Ship-from location for SD ............................................................................................................... 9

5 5.1 5.2

ICMS EXEMPT ................................................................................................................................ 10 MM ICMS EXEMPT ......................................................................................................................... 10 SD ICMS EXEMPT .......................................................................................................................... 10

6

NEW FIELD FOR JURISDICTION CODE ...................................................................................... 10

7

BRCC ACCESS SEQUENCE MIGRATION ................................................................................... 10

8 8.1 8.2 8.3

CT-E SPECIFIC BADIS ................................................................................................................... 11 CT-e Incoming (MM) ...................................................................................................................... 11 Service Item Selection (MM) ......................................................................................................... 11 CT-e Outgoing (SD) ....................................................................................................................... 12

9

BAPI ................................................................................................................................................ 12

10 10.1 10.1.1

SCREEN CONTROLS..................................................................................................................... 12 Screen Control for Group Assignment ........................................................................................ 12 Screen Control for Group Assignment ............................................................................................. 12

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CT-E CONFIGURATION GUIDE FOR MM AND SD

1

INTRODUCTION

This guide provides a general overview of Conhecimento Eletrônico (CT-e) implementation and usage. Section 2 describes how to activate the CT-e solution in the system. The remaining chapters give examples of usage of the solution. The execution of the steps of the chapter 2 is mandatory. The execution of the steps of the examples in the remaining chapters is not mandatory, since there might be variations of the customizing in order to cover different scenarios. 2

ACTIVATION

2.1

Activation of the solution

The solution is encapsulated in a soft switch handled in the source code. To activate the logic in the code, and therefore the solution itself, follow the steps as below:  Execute transaction SE16 or SE16N.  Select table J_1BSWITCH.  Create a new row and in the FUNCTIONALITY column enter CTE_2012.

2.2

Document Items

In SAP ERP system, CT-e documents must contain only one item. Processes with more than one item in the CT-e are not supported.  In Incoming Scenarios, any Purchase Order or Service Entry Sheet created must contain only one item.  In Outgoing Scenarios, Sales Order documents and Billing documents created for CT-e documents must contain only one item. 3

INCOMING CT-E SCENARIO

In the system, freight is considered a service and does not require a goods receipt. Therefore, the incoming CT-e process is based on External Service Management (SRV-MM-BR). For more information see SAP Note 947670, Service Management - Localization for Brazil (overview). 3.1 3.1.1

Basic Configuration Configuring Tax Code MM

Condition types are available to calculate ICMS on CT-e. They are different from ICMS on freight in nota fiscal and from ICMS on goods. This also applies to ICMS ST. Two other conditions have been created to calculate the Complementary ICMS tax (ICMS DIFAL). For more information, see SAP Note 1792935, CT-e: Incoming Complementary ICMS. As ICMS DIFAL is only relevant for consumption/asset material transportation, then it is necessary to set the usage of the tax code as Consumption.

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CT-E CONFIGURATION GUIDE FOR MM AND SD

To use these new condition types, it is necessary to create a new Tax Code MM (or customize an existing one) activating the related condition types, as follows: Tax

Conditions

ICMS

CIC1 – ICMS on Conhecimento CIC2 – ICMS Non-Deductible on Conhecimento CST1 – Sub. Trib. on Conhecimento CST2 – Sub. Trib. Non-Deductible on Conhecimento CCOP – ICMS Conh Complement CCOX – ICMS Conh Compl 100

PIS

Activate the existing condition types

COFINS

Activate the existing condition types

Note: For ICMS, it is not necessary to activate all conditions. Activate only the conditions related to your tax classification. 3.1.2

Purchasing Tax Code Determination

For PO tax code determination, you can use the NAVS condition technique. For more information, see SAP Note 501054, FAQ: Taxes in purchasing. Note: The NAVS condition technique does not work if your pricing procedure has requirement 60 in the NAVS condition. In this case, you can either remove it or create another pricing procedure depending on your business needs.

3.1.3

Configuring Conhecimento Determination

Conhecimento determination is used to differentiate a normal service purchase order from a purchase order intended to be used as a base document for the creation of a CT-e. In addition to the new condition types, the purchase order for CT-e is also different in other aspects:  For CT-e, the taxes are calculated at Purchase Order item level. For ISS, the taxes can be calculated at service item level.  The ICMS and ICMS ST rates are different in goods documents than in CT-e. For CT-e, the rate is indicated in the column ICMS on Freight, if it exists in the Tax Rate Tables. This column is maintained in the Tax Manager’s Workplace Brazil (transaction J1BTAX), in Maintain ICMS Values (table J_1BTXIC1). For others Tax Rate Tables, ICMS Base and ICMS Rate are used.  In a standard nota fiscal (for example, 1A) the freight value is just a part of the Net Amount. For CT-e, however, the Net Amount represents the freight value itself. The system determines that a document is a CT-e when the condition type CONH (or another condition type assigned to the internal code CONHECIMENTO) is found in the purchasing calculation schema. The condition CONH can be activated in the pricing procedure either manually or via a correspondent condition record retrieved by an access sequence. An access sequence is not provided to determine CONH as different customers will have different requirements to determine if a process corresponds to freight.

3.1.3.1

Creating Condition CONH in Purchasing Calculation Schema

The following steps are example. You can adapt them to an existing condition type and purchasing calculation schema accordingly. 4

CT-E CONFIGURATION GUIDE FOR MM AND SD

The calculation schema configuration is available in the IMG under Materials Management -> Purchasing -> Conditions -> Define Pricing Determination Process. 1. Create Purchasing condition CONH (in the IMG under Materials Management -> Purchasing -> Conditions -> Define Pricing Determination Process -> Define Condition Types). 2. Enter Purchasing Calculation Schema definition menu (in the IMG under Materials Management -> Purchasing -> Conditions -> Define Pricing Determination Process -> Define Calculation Schema). 3. Select schema RM0000 and choose Control Data. 4. Choose the New Entries pushbutton. 5. Enter the information as follows: Step

Counter

30*

Condition Type

0

Requirement

CONH

10

* step 30 is an example ATTENTION: When creating the condition CONH (step 1) is advised to include an access sequence in it. Otherwise, whenever the associated pricing procedure (i.e. RM0000) is called the Purchase Order is going to activate CT-e Determination and CT-e taxes calculation. 3.1.3.2

Assigning Purchasing Condition to Internal Code CONHECIMENTO

1. Execute transaction J1BTAX. 2. Enter BR in the Country field. 3. Assign Condition to Internal Code (In the menu, choose Condition Setup -> Condition Mapping -> Assign Conditions to Internal Codes). 4. Choose the New Entries pushbutton. 5. Enter the information as follows: Internal Code

Application

CONHECIMENTO

3.2

M

Condition Type CONH

Creating a Purchase Order 1. Start the purchase order creation process. In the SAP Easy Access menu, choose Logistics → Materials Management → Purchasing → Purchase Order → Create → Vendor/Supplying Plant Known. 2. In the Vendor field select the company that executes the freight. Enter the Purchasing Organization, Purchasing Group and Company Code. 3. Enter a Goods Supplier business partner to determine the starting point (Ship-From for tax determination). To determine the Ship-To location, enter the Tax Jurisdiction Code field in the Invoice tab. 4. Create a new item with Item Category “D – Service”. The Item Category that you select indicates that the item of the document is a service. 5. Enter the Short Text, Material Group and other relevant information. 6. Enter information in the Service tab by adding new lines and entering Short Text (or Service Number from Service Master) and Gross Price. 7. Activate the condition type CONH or another condition assigned to the internal code CONHECIMENTO. The system can be configured to allow the manual addition of this condition or to use an access sequence to automatically activate the condition according to the vendor, the order type or other information available in the PO. 8. In the Invoice tab, ensure that the Service-Based Invoice Verification checkbox is not selected. If selected, it generates one line for each service item. In the same tab, enter a Tax Code with CT-e

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CT-E CONFIGURATION GUIDE FOR MM AND SD

conditions (CIC1, CIC2, CST1, and so on) and choose the Taxes pushbutton to verify the calculated taxes. 9. Save the purchase order. 3.3

Creating a Service Entry Sheet

Service Entry Sheet creation does not require any specific procedures other than the standard process. However, it is necessary to perform invoice verification. 1. Start the Service Entry Sheet creation process. (In the SAP menu, choose Logistics→ Sales & Distribution → Bill of Services→ Service Entry Sheet→ Create.) 2. Enter the required information and save the document. 3.4

Creating an Invoice

Create an invoice referring to the purchase order created above. As of SAP Note 1766209 (CT-e: new CT-e Tax Calculation determination for Incoming), tax calculation does not take NF Type into consideration when executing an invoice, only condition CONH, as described in section 3.1.3, Configuring Conhecimento Determination. 3.5

Filling in the CT-e Details 1. To open the CT-e, execute transaction J1B2N, or execute transaction MIRO and choose the Nota Fiscal pushbutton. If the nota fiscal document has attribute model 57, the CT-e tab is displayed. This contains the specific information for CT-e such as references and resources (as shown below).

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CT-E CONFIGURATION GUIDE FOR MM AND SD

3.6

Tax Group 6: Service Item Level

The tax group 6 (available in SAP Note 1714749, CT-e LC: Extension of Tax Calculation Features) was created especially for CT-e. This tax group makes use of dynamic exception tax table (J_1BTXIC3) and uses Service Item Level as the key for retrieving tax data (for example, rate and base).

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CT-E CONFIGURATION GUIDE FOR MM AND SD

For tax calculation purposes, if there is more than one service item in the purchase order, the item with the higher net value is used for retrieving tax data. That is, the selected service determines the condition records to be retrieved.

In the example above, the second service is used for this purpose. This selection can be overridden using the BAdI J_1BCTE_SELECT_SRVPOS. For more information, see section 8.2, Service Item Selection (MM). 3.7

ICMS Complement - DIFAL

When carrying out a consumption/asset material transportation, if the intrastate ICMS Tax is greater than the interstate Tax, it is necessary to collect the difference between them, that is, the ICMS complement. For example, if a transport from state RS to state SP has 5% of ICMS and the intrastate tax for SP is 12%, it is necessary to evaluate the difference between the taxes.

In the standard pricing procedure, the DIFAL base amount is stored in condition type BX30 and the tax amount is stored in condition type BX31. In the CT-e document, tax type CCOP highlights the calculated DIFAL tax value. The CCOX condition type (in the pricing procedure) stores the offset (minus CCOP) so that this value is not added in the total taxes of the nota fiscal. 8

CT-E CONFIGURATION GUIDE FOR MM AND SD

4

OUTGOING CT-E SCENARIO

In general, the outgoing CT-e process follows the steps of a normal sales process, that is, the creation of a Sales Order, the creation of a Billing Document and the correspondent CT-e document. 4.1

Basic Configuration 1. Create a material for freight service with Material Type “DIEN – Service“. 2. Create a new sales order type (or use an existing one) and assign it to a nota fiscal type with model 57.

4.1.1

Configuring Tax Code SD

1. Create a new Tax Code SD (or use an existing one). 2. Activate the options Calculate ICMS (or Calculate Sub. Trib.), Calculate PIS and Calculate COFINS, depending on the tributary classification of the freight. 3. In order to calculate freight taxes in SD, set the customer usage to “Industrialization”. 4.2

Creating a Sales Order 1. Create a new sales order using the sales order type assigned to a CT-e nota fiscal type. 2. Enter the Sold-To Party, Ship-To Party and the PO Number. 3. Add a new line for a material that will represent the freight service. Enter Quantity, Plant and Amount. Inform a Tax Code, CFOP and texts for the related taxes in the Country tab. 4. In the Item Condition tab, activate the condition type CONH or another condition assigned to the internal code CONHECIMENTO.

4.3

Creating a Billing Document

As freight is a service, Outbound Delivery is not necessary. 1. Create a Billing Document using the Sales Order number as a reference and save it. 2. Execute transaction J1B3N to display the created CT-e. 4.4

Ship-from location for SD

The determination of the ship-from location for outgoing CT-e was extended. To determine the ship-from it is necessary to customize the “Map CT-e Partner to NF Partner Function” (J_1BCTE_PAR_MAPV) view. The Partner Function assigned to the “0 – Goods Sender” CT-e Partner will determine the ship-from. For example, when the “RE – Bill-to Party” is mapped, the “Bill-to Party” business partner address of the Sales Order is the ship-from. Item

Description

Ship-From

Address of Business Partner mapped as Goods Sender in the view

Ship-To

Address of “WE – Ship-to Party” business partner (no mapping) 9

CT-E CONFIGURATION GUIDE FOR MM AND SD

This ship-from location affects tax rates, CFOP determination and the determination of new fields for Jurisdiction Code in CT-e.

5

ICMS EXEMPT

In some Brazilian processes the ICMS is exempt, and therefore it should not be charged. Usually it is the source and end locations of the service and the product being transported that determines the ICMS exemption, for example: - PLS 274/04 for law 87/96 - Exemption of ICMS for transportation of paper for book or newspapers in all states in Brazil. - ICMS Law at RS 38/2012 - Exemption of ICMS for transportation of vehicles for disabled people - law specific for Rio Grande do Sul. Even without the calculation of ICMS, the ICMS base value should be visible in the CT-e and the ICMS should be reported in legal reports. The ICMS base for ICMS Exempt must be calculated and displayed as excluded base. The law that makes the ICMS exempt must be printed in the CT-e. 5.1

MM ICMS EXEMPT

In the system, MM scenarios with the ICMS exempt are done by the use of a proper tax code. There are other customizations that also have to be carried out to report the ICMS exempt correctly.  Create a new Tax Code (or use an existent one) making sure that the option “ICMS-ex.” is marked.  A tax type for exempt must be active. In order to move the base values to the CT-e document, the tax type for exempt must have Ex. Base Cond. and Other Base Con. filled with the proper conditions. With this customizing the condition record that identifies the ICMS exempt is generated. In SAP default customizing this condition is BICX, related to the internal code ICMSNULLEXEMPT - application TX.

5.2

SD ICMS EXEMPT

For SD, the tax code should have “Industrialization” as Customer usage and “ICM-exempt” must be checked. The Tax Type use must have its “Ex. Base Cond” correctly filled. With this customizing the condition record that identifies the ICMS exempt is generated. In SAP default customizing this condition is BICX, related to the internal code ICMSNULLEXEMPT - application V. 6

NEW FIELD FOR JURISDICTION CODE

News fields for Origin Jurisdiction Code (J_1BNFDOC-CTE_STRT_LCT) and Final Jurisdiction Code (J_1BNFDOC-CTE_END_LCT) were created to support the CT-e. These new fields are automatically filled according to the ship-from and to the ship-to defined in the Purchase Order or in the Sales Order. In the CT-e tab of the CT-e/NF-e Writer whenever a Jurisdiction Code is informed the name of the city is presented beside the field. 7

BRCC ACCESS SEQUENCE MIGRATION

The access sequence BRCC was created especially for ICMS Conhecimento (released via Note 1714749) taxes. As standard, the related internal codes for ICMS Base and Rate are customized using this access sequence. 10

CT-E CONFIGURATION GUIDE FOR MM AND SD

Please, notice that no tax group (tax group assigned to internal code of tax conditions) should be customized for Conhecimento ICMS base and rate internal codes.

Because of this, customer tax groups (Tax Group for Dynamic Tax Exceptions, between 10 and 89) will never be inserted in BRCC when executing a migration. If needed, instead of using migration tool, the customer tax groups should be customized manually in access sequence BRCC via view VV_T682_TX. ATTENTION: If a tax group (tax group assigned to internal code of tax conditions) is customized for Conhecimento ICMS Base and Rate internal codes, you could then use the migration tool. Then all access sequences assigned to conditions (and those assigned to internal codes CONH_ICMS_BASE and CONH_ICMS_RATE) will be updated. However this may work for migration, SAP standard functionality does not support collateral effects of this procedure (e.g. fiscal books, several entries for unwanted conditions migrated). 8 8.1

CT-E SPECIFIC BADIS CT-e Incoming (MM)

The BAdI (J_1BCTE_IV) was created to fill data regarding incoming CT-e. It is called during invoice verification when the CT-e document is generated. This BAdI imports the data from the Purchase Order and exports the new CT-e data to be stored in the database. This BAdI is available in the IMG under Cross-Application Components -> General Application Functions -> Nota fiscal -> Electronic Fiscal Documents -> CT-e Specifics -> Incoming CTe -> Business Add-Ins -> BAdI: Fill CT-e Data During Invoice Verification. 8.2

Service Item Selection (MM)

The BAdI J_1BCTE_SELECT_SRVPOS was created (available via SAP Note 1714749, CT-e LC: Extension of Tax Calculation Features) to be used for overwrite the selection of the default service to be used as key to search the exception in Tax Group 6 (Dynamic Exceptions table) when executing a purchasing process. This BAdI is available in the IMG under Cross-Application Components -> General Application Functions -> Nota fiscal -> Electronic Fiscal Documents -> CT-e Specifics -> Incoming CTe -> Business Add-Ins -> BAdI: Select Service Master Used in Dynamic Exceptions.

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CT-E CONFIGURATION GUIDE FOR MM AND SD

8.3

CT-e Outgoing (SD)

The BAdI J_1BCTE_SD (available via SAP Note 1761307, BAdI for import Outgoing CT-e Data) was created to fill data regarding outgoing CT-e and is called during the billing when the CT-e document is generated. The BAdI imports the data from the Billing and exports the new CT-e data to be stored in the database. This BAdI is available in the IMG under Cross-Application Components -> General Application Functions -> Nota fiscal -> Electronic Fiscal Documents -> CT-e Specifics -> Outgoing CTe -> Business Add-Ins -> BAdI: Import Outgoing CT-e Data. 9

BAPI

The Business Application Programming Interface (BAPI) BAPI_CTE_J_1B_NF_CREATFROMDATA was created (available via SAP Note 1714749, CT-e LC: Extension of Tax Calculation Features) to be used as an interface to generate a CT-e in the system. 10

SCREEN CONTROLS

It is necessary to assign NF Types to the screen controls for handling CT-e incoming and outgoing documents. Attention: The NF Types and mentioned below are not delivered. You should use your own NF Types for incoming and outgoing as described in the following section. 10.1 Screen Control for Group Assignment The following steps are examples. You should adapt them to your existing NF Types accordingly. 1. Execute transaction SM30. 2. Enter J_1BALV in the Table/View field. 3. Choose the Maintain pushbutton. 4. Choose the New Entries pushbutton. 5. Enter the information as follows: Mode

Scr.cnt.rf

Screen control reference description

Conhecimento outgoing

Change

28



Conhecimento outgoing

Create

24

Change application generated CT-e (via MM-IV) Create Outgoing CT-e manualy



Conhecimento outgoing

Display

21

Display application generated CT-e



Conhecimento outgoing

X

Change

29

Change manually entered CT-e



Conhecimento outgoing

X

Create

24

Create outgoing CT-e manually



Conhecimento outgoing

X

Display

22

Display manually entered CT-e

NF Type

Description



Manual

1

6. Save the changes. 10.1.1 Screen Control for Group Assignment 1. Execute transaction SM30. 1

Screen Control Group created in SAP Note 1714749 12

CT-E CONFIGURATION GUIDE FOR MM AND SD

2. Enter J_1BALV in the field Table/View. 3. Choose the Maintain pushbutton. 4. Choose the New Entries pushbutton. 5. Enter the information as follows: Manual NF Type Description

Mode

Scr.cnt.rf

Screen control reference description



Conhecimento Incoming

Change

28



Conhecimento Incoming

Create

23



Conhecimento Incoming

Display

21

Change application generated CT-e (via MM-IV) Create application generated CT-e (via MM-IV) Display application generated CT-e



Conhecimento Incoming

X

Change

29

Change manually entered CT-e



Conhecimento Incoming

X

Create

25

Create incoming CT-e manually



Conhecimento Incoming

X

Display

22

Display manually entered CT-e

6. Save the changes.

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CT-E CONFIGURATION GUIDE FOR MM AND SD

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