1 nota fiscal basics

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)


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)


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.”


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


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


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 types: Model 1/1A Model 55 (NF-e)


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


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


Elements in Detail

Nota Fiscal

Business Place

Business Process

Due Taxes

Business Place


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


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 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



It's based on its business places that a company…

issues Nota

Fiscal

generates Legal

reports for Brazil.


Elements in Detail

Nota Fiscal

Business Place

Business Process

Due Taxes

Business Process


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)


Elements in Detail

Nota Fiscal

Business Place

Business Process

Due Taxes

Due Taxes


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 types: Model 1/1A (paper-based)

Model 55 (NF-e)


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



6 Digit Fiscal Number

The NF Model 1/1A is paper-

based only

The NF Model 1/1A is paper-

based only


Official number rules for 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


How to identify a Nota Fiscal Model 1/1A in the system


NOT flagged

6-digit number


NF Model 1/1A Customizing

NOT flagged


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


Nota Fiscal Model 1/1AIntegration in Logistics

Sales Order FI Accounting

Sales

Purchase Order FI Accounting

Purchasing

FI Accounting

Inventory Management

SD-Billing


Goods Receipt

Goods Receipt Goods Issue

Delivery NotaFiscal Model 1-1A

NF

NotaFiscal Model 1-1A

NFNotaFiscal Model 1-1A

NF


NFNotaFiscal Model 1-1A

NF



Nota Fiscal types:

Model 1/1A (paper-based)Model 55 (NF-e)


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


• 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


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


Official number rules for Model 55


123456789 - XXX 99


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.


• Each issuer region has a code defined in the Integration Manual

Region Codes


NF Model 1-1A vs. NF Model 55


NotaFiscal Model 55

* DANFe - Nota Fiscal Eletrônica Auxiliary Document

=

=

XML(Model 55)

DANFE


NF Model 55 - J1B3n

How to identify a Nota Fiscal Model 55 in the system

Flagged

9-digit number


NF Model 55 customizing

Flagged


Print DANFE

Delivery

Billing

SEFAZ server(cloud)

Seller

Buyer

Sales Order NF-e Validation


Digital Signature

Batch Generation

Processes Batch

Send status to ERP

Save XML


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


Nota Fiscal Integration in LogisticsNF-e (Model 55)

Sales Order FI Accounting

Sales

Purchase Order FI Accounting

Purchasing

FI Accounting

Inventory Management

SD-Billing


Goods Receipt

Goods Receipt Goods Issue

Delivery




NFNF

NF

NotaFiscal Model 55

NotaFiscal Model 55

NotaFiscal Model 55

NotaFiscal Model 55

NotaFiscal Model 55

NF

NF


Synonyms

Model 55 Nota Fiscal Eletronica Brazilian Electronic Invoice eNF NF-e NFE

Eduardo RubiaCenter of ExpertiseSAP Active Global Support

[email protected]


Grid


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