E1: 76B: Basis Reduction For PIS/COFINS Taxes Calculation Supported By Nota Fiscal Document Generation as per Extraordinary Appeal (RE) 574706 and OPINION SEI No. 7698/2021/ME (Doc ID 2783559.1)

Last updated on FEBRUARY 09, 2024

Applies to:

Symptoms

Brazilian Legislation (Extraordinary Appeal (RE) 574706 and OPINION SEI No. 7698/2021/ME) has changed the calculation basis that can be applied for PIS and COFINS taxes calculation for nota fiscal documents produced in the country and this calculation basis reductions is not supported currently by the nota fiscal generation program (R76558B). According with the mentioned processes the ICMS tax value can be subtracted from the calculation basis for PIS and COFINS taxes.

Example:

• Total value for goods in a nota fiscal document is 100.00 R$
• ICMS tax rate applied for sales in the State of São Paulo is 18%
• ICMS Tax calculation is 100.00 (Total value for goods) * 18/100 = 18.00 R$ (ICMS tax value).
• Current calculation basis for PIS Tax is 100.00 R$ (Total value of goods).
• New calculation basis for PIS Tax is 100.00 R$ (Total value of goods) - 18.00 R$ (ICMS tax valiue) = 82.00 R$
• New PIS tax value calculation is 82.00 R$ (New calculation basis) * 1.65 (regular PIS tax rate)/100 = 1.35 R$ (new PIS tax value)
• Current calculation basis for COFINS Tax is 100.00 R$ (Total value of goods)
• New calculation basis for COFINS Tax is 100.00 R$ (Total value of goods) - 18.00 R$ (ICMS tax valiue) = 82.00 R$
• New COFINS tax value calculation is 82.00 R$ (New calculation basis) * 7.6 (regular COFINS tax rate)/100 = 6.23 R$ (new COFINS tax value)

Changes

Cause

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