1 nota fiscal basics
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SAP Nota Fiscal EletrônicaAdministration Workshop
Center of Expertise SAP Active Global Support
Version 3.0 (October 2012)
© 2012 SAP AG. All rights reserved. 2Confidential
Objectives
By the end of this workshop, you should be able to:
Understand in detail the different components of the NF-e Landscape
Identify NF-e business scenarios and service request types
Isolate potential issues accross in the NFE landscape
Optimize the throughput of the core NFE and PI for NFE systems
Nota Fiscal EletrônicaAdministration Workshop
Part 1: Nota Fiscal Basics
SAP Active Global Support
Version 3.0 (October 2012)
© 2012 SAP AG. All rights reserved. 4Confidential
Agenda
The next slides explain:
What is conceptually a Nota Fiscal
The elements needed to generate a Nota Fiscal document
The different types of Nota Fiscal Models (1/1A versus 55)
Nota Fiscal BasicsWhat is the Nota Fiscal?
Elements for Nota Fiscal generation
Nota Fiscal types: Model 1/1A Model 55 (NF-e)
© 2012 SAP AG. All rights reserved. 6Confidential
What is the Nota Fiscal?
“A legal document that accompanies all goods deliveries in Brazil.
It serves as the delivery note and as the invoice.
In addition, it includes all tax-related information, which is later required for financial reporting to the tax authorities.”
© 2012 SAP AG. All rights reserved. 7Confidential
Nota Fiscal in detail
The NF is required when…
• There is a tax due B2B or B2C logistic process between parties with different CNPJ in Brazil
• The NF document content varies depending on the triggering business process:
• for Goods Sales: the NF works as:
• Delivery Note containing transport data, delivery address, weight, size, etc.
• Invoice containing goods value, tax data, sales price, etc.
• for Service Sales: the NF works as an Invoice only
It’s generated as…
• a separate document in the system, accessible via transaction J1B3n.
• This document can be posted standalone, or with reference to SD/MM documents
There are special requirements for the NF, such as…
• All NF content needs to be in Portuguese and with all values in BRL.
• There are various layouts depending on the business process (e.g. coupon fiscal <> Nota Fiscal)
• It can be Paper-based (old model 1/1A) or Electronic (new 55/57)
• It needs to be sequentially numbered without gaps
© 2012 SAP AG. All rights reserved. 8Confidential
Basic Contents of a Nota Fiscal
Issuer DataIssuer Data
Business Process DetailsBusiness Process Details
Receiver DataReceiver Data
Official NumberOfficial Number
Sold goods and/or services DetailsSold goods and/or services Details
Tax Calculation DetailsTax Calculation Details
Transport DataTransport Data
Document Dates
Document Dates
© 2012 SAP AG. All rights reserved. 9Confidential
Main Nota Fiscal Types
• Regular NF documentNormalNormal
• Used to correct previous NFsComplementaryComplementary
• Used to substitutes wrong NFsCorrectionCorrection
• Used for transport servicesConhecimentoConhecimento
• Used to return goods to vendorsReturnReturn
SM30 (J_1BAAV)
Nota Fiscal BasicsWhat is the Nota Fiscal?
Elements for Nota Fiscal generation
Nota Fiscal types: Model 1/1A Model 55 (NF-e)
© 2012 SAP AG. All rights reserved. 11Confidential
When is the NF required?
The NF generation is mandatory...
Business Process
Business Places
DueTaxes
... when there is a
propertytransference ofgoods and/or...
servicerendering
.... Carried out between different
Legal personand a legal
Person (B2B)
Legal personand natural
Person (B2C)
... where moneytransfer is involved, therefore triggering:
Taxes and...
Legal reporting
© 2012 SAP AG. All rights reserved. 12Confidential
Basic Elements for Nota Fiscal Generation
Therefore, a Nota Fiscal is issued by a business place, as part of a business process where taxes are due
Nota Fiscal
Business Place
Business Process
Due Taxes
© 2012 SAP AG. All rights reserved. 13Confidential
Elements in Detail
Nota Fiscal
Business Place
Business Process
Due Taxes
Business Place
© 2012 SAP AG. All rights reserved. 14Confidential
Business Place (1/3)
The business place is an intermediate organization level that links the plant to the company code.
It is used to represent the fiscal entity to which the official government tax number and Brazilian-specific customizing are added
Company Code
Plant 1São Paulo
Plant 2Rio de Janeiro
Business Place A
Business Place B
CNPJ extension
CNPJ root
CNPJ extension
© 2012 SAP AG. All rights reserved. 15Confidential
The business place also delimits the “fiscal boundaries” of the plant.
Whenever goods or services leave these boundaries, the triggered process needs to be recorded by a Nota Fiscal.
Company Code 1500
Business Place 0002CNPJ 99.999.999/0002-98
Business Place (2/3)
Business Place 0001CNPJ 99.999.999/0001-99
Customer ALegal Person
CNPJ 11.111.111/0001-11Plant 1000
Plant 2000
S. Loc. 1001
S. Loc. 2001
Customer BNatural Person
no CNPJ inscription
Vendor ZLegal Person
CNPJ 22.222.222/0002-22
Customer C Natural Person
no CNPJ inscription
S. Loc. 1002
S. Loc. 2002
S. Loc. 1003
S. Loc. 2003
NF-relevantprocess
No NF needed
© 2012 SAP AG. All rights reserved. 16Confidential
Business Place (3/3)
It's based on its business places that a company…
issues Nota
Fiscal
generates Legal
reports for Brazil.
© 2012 SAP AG. All rights reserved. 17Confidential
Elements in Detail
Nota Fiscal
Business Place
Business Process
Due Taxes
Business Process
© 2012 SAP AG. All rights reserved. 18Confidential
Nota Fiscal is required for every business process involving different business places
It‘s generation/posting is integrated into Logistics
Business Process with NF
• Outgoing at billing time to accompany sold goods/services• Incoming at billing to mirror incoming returns from customer
in SD…
in MM...• Incoming at goods receipt/invoice receipt to mirror purchased
goods/services• Outgoing at goods issue for MM outbound scenarios (e.g.
returns to vendor, subcontracting shipments, stock transfer)
© 2012 SAP AG. All rights reserved. 19Confidential
Elements in Detail
Nota Fiscal
Business Place
Business Process
Due Taxes
Due Taxes
© 2012 SAP AG. All rights reserved. 20Confidential
Nota Fiscal is relevant when the business process has due taxes
Must be recorded in the Nota Fiscal following tax type-specific legislation
NF relevance based on taxes
• e.g. Income TaxDirect taxes
• e.g. Value-Added Tax• (ICMS, IPI, ISS)
Indirect Taxes
© 2012 SAP AG. All rights reserved. 21Confidential © SAP 2008 / Page
NF relevance based on taxes
Ironworks Car manufacturer Car dealer
Net Price 820,00
18% ICMS due 180,00
NF Total 1.000,00
Net Price 1.230,00
18% ICMS due 270,00
NF Total 1.500,00
Government
ICMS due 270,00 -
ICMS credit 180,00 +
Total due 90,00 =
ICMS due 180,00 -
ICMS credit 0,00 +
Total due 180,00 =
Total earning180,00 + 90,00
270,00 =
Nota Fiscal BasicsWhat is the Nota Fiscal?
Elements for Nota Fiscal generation
Nota Fiscal types: Model 1/1A (paper-based)
Model 55 (NF-e)
© 2012 SAP AG. All rights reserved. 23Confidential
Nota Fiscal Model 1/1A
Before NF-e, Model 1/1A used to be the most common document type used to record business transactions between legal entities in Brazil,
It's paper-based
Its official number contains 6 positions
© 2012 SAP AG. All rights reserved. 24Confidential
Nota Fiscal Model 1/1A
6 Digit Fiscal Number
The NF Model 1/1A is paper-
based only
The NF Model 1/1A is paper-
based only
© 2012 SAP AG. All rights reserved. 25Confidential
Official number rules for Model 1/1A
Nota Fiscal Model 1/1A
123456
* if there are 3 numeric positions, there must not be a subseries** used only there’s a character series
- XXX 99
© 2012 SAP AG. All rights reserved. 26Confidential
How to identify a Nota Fiscal Model 1/1A in the system
Nota Fiscal Model 1/1A
NOT flagged
6-digit number
© 2012 SAP AG. All rights reserved. 27Confidential
NF Model 1/1A Customizing
NOT flagged
© 2012 SAP AG. All rights reserved. 28Confidential
Nota Fiscal Model 1-1A
Print out Nota Fiscal
Delivery
Billing Document
Nota Fiscal Model 1-1A
Goods Receipt
Invoice Verification
SEFAZ Outpost(physical location)
Sales Order
Seller
Purchase Order
NF Model 1/1A Process Flow
SAP ECC SAP ECC
Buyer
© 2012 SAP AG. All rights reserved. 29Confidential
Nota Fiscal Model 1/1AIntegration in Logistics
Sales Order FI Accounting
Sales
Purchase Order FI Accounting
Purchasing
FI Accounting
Inventory Management
SD-Billing
Invoice Verification
Goods Receipt
Goods Receipt Goods Issue
Delivery NotaFiscal Model 1-1A
NF
NotaFiscal Model 1-1A
NFNotaFiscal Model 1-1A
NF
NotaFiscal Model 1-1A
NFNotaFiscal Model 1-1A
NF
Nota Fiscal BasicsWhat is the Nota Fiscal?
Elements for Nota Fiscal generation
Nota Fiscal types:
Model 1/1A (paper-based)Model 55 (NF-e)
© 2012 SAP AG. All rights reserved. 31Confidential
Nota Fiscal Model 55
Model 55 is the new document model defined by Brazilian authorities to substitute model 1/1A.
It was introduced as part of the Nota Fiscal Eletrônica program
It's a digital document
Its official number contains 9 positions
© 2012 SAP AG. All rights reserved. 32Confidential
• DANFE is the physical printout of a NF-e.• Since the actual NF-e document is a XML file, it doesn’t exist physically.• However, goods must be accompanied by a physical document, which is used for inspection at SEFAZ*
outposts.• To that end the DANFE is printed and serves as a pointer to the actual NF-e document (XML file)• The unique 44-digit access key printed out at DANFE directs to the XML file, which can be seen at the
government’s website.
* SEFAZ = State-dependent institution that controls fiscal processes in Brazil
DANFE – NFE Auxiliary Document
© 2012 SAP AG. All rights reserved. 33Confidential
123456789SAP Brasil Ltda. Av. das Nações Unidas, 14.171 04794-000 – São Paulo Brasil
Nota Fiscal Model 55 - DANFE
(up to) 9-digitDocument Number
44-digitAccess Keyand Barcode
15-digit SEFAZ homologation
Protocol
© 2012 SAP AG. All rights reserved. 34Confidential
Official number rules for Model 55
Nota Fiscal Model 55
123456789 - XXX 99
© 2012 SAP AG. All rights reserved. 35Confidential
Access Key
• The access key is a 44-digit number that uniquely identifies a NF-e.
• Each segment of the access key is composed by a different key field.
© 2012 SAP AG. All rights reserved. 36Confidential
• Each issuer region has a code defined in the Integration Manual
Region Codes
© 2012 SAP AG. All rights reserved. 37Confidential
NF Model 1-1A vs. NF Model 55
NotaFiscal Model 1-1A
NotaFiscal Model 55
* DANFe - Nota Fiscal Eletrônica Auxiliary Document
=
=
XML(Model 55)
DANFE
© 2012 SAP AG. All rights reserved. 38Confidential
NF Model 55 - J1B3n
How to identify a Nota Fiscal Model 55 in the system
Flagged
9-digit number
© 2012 SAP AG. All rights reserved. 39Confidential
NF Model 55 customizing
Flagged
© 2012 SAP AG. All rights reserved. 40Confidential
Print DANFE
Delivery
Billing
SEFAZ server(cloud)
Seller
Buyer
Sales Order NF-e Validation
Nota Fiscal Model 55
Digital Signature
Batch Generation
Processes Batch
Send status to ERP
Save XML
Nota Fiscal Model 55
MIGO
MIRO
PO
NF-e
SAP NFE 10.0
SEFAZ outpost(physical location)
NF-e Status at SEFAZ
Check NF-e Status
SAP ECC SAP ECC
Model 55 Process Flow
Send Batch to SEFAZ
Receives NF-e Batch
© 2012 SAP AG. All rights reserved. 41Confidential
Nota Fiscal Integration in LogisticsNF-e (Model 55)
Sales Order FI Accounting
Sales
Purchase Order FI Accounting
Purchasing
FI Accounting
Inventory Management
SD-Billing
Invoice Verification
Goods Receipt
Goods Receipt Goods Issue
Delivery
NotaFiscal Model 1-1A
NotaFiscal Model 1-1A
NotaFiscal Model 1-1A
NFNF
NF
NotaFiscal Model 55
NotaFiscal Model 55
NotaFiscal Model 55
NotaFiscal Model 55
NotaFiscal Model 55
NF
NF
© 2012 SAP AG. All rights reserved. 42Confidential
Synonyms
Model 55 Nota Fiscal Eletronica Brazilian Electronic Invoice eNF NF-e NFE
Eduardo RubiaCenter of ExpertiseSAP Active Global Support
eduardo.rubia@sap.com
© 2012 SAP AG. All rights reserved. 44Confidential
Grid
© 2012 SAP AG. All rights reserved. 45Confidential
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