ICMS: New Regulation on Monophasic Taxation on Fuels

Hello everyone,

The Complementary Law (LC) 192 and Convênio ICMS 199 from 2022 that defines the new single-phase taxation on fuels, changes the current taxation of the following products: diesel, gasoline, LPG, anhydrous ethanol and biodiesel and establishes that these products will have a fixed ICMS value defined by unit of measure (ad rem).  Click here for the Portuguese version.

New Taxation Rules

The delivered solution is in accordance with the taxation rules determined by Convênio ICMS 199 from 2022 that determines the monophasic ICMS for diesel, biodiesel, LPG and natural gas.

System Changes to Enable the Monophasic ICMS ad rem Calculation

New tax types have been added to the system so that you can enable the new calculation in Oil processes for both the Materials Management (MM) and Sales and Distribution (SD) modules, as well as in the Nota Fiscal Writer (J1B*N) transactions.

See Changes Available in Your System for Tax Situation Code 02 and 15 (CST 02 and CST15)

New Tax Subdivisions

• 005 – ICMS AD REM: ICMS ad rem on fuel derived from oil
• 006 – ICMS AD REM RETEN: ICMS retention on the percentage of mixture of fuel not derived from oil

New Tax Types

• ICM5 – ICMS AD REM from SD
• ICM6 – ICMS AD REM RETEN from SD
• ICM7 – ICMS AD REM
• ICM8 – ICMS AD REM RETEN

New Condition Types for Sales and Distribution

• ICM5 – ICMS AD REM from SD
• ICM6 – ICMS AD REM RETEN SD
• ICMB – ICMS AD REM offset

New Condition Types for Material Management

• ICM5 – ICMS AD REM from SD
• ICM6 – ICMS AD REM RETEN from SD
• ICM7 – ICMS AD REM
• ICM8 – ICMS AD REM RETEN

New Entries in Tax Procedures

• Sales and Distribution: RVXBRA
• Materials Management: TAXBRJ

New Values for ICMS CST

• 02 – Liable to monophasic ICMS on fuels
• 15 – Liable to monophasic ICMS and tax withholding on fuels
• 53 – Deferred monophasic ICMS
• 61 – ICMS already levied by monophasic ICMS

New Access IDs (IS-Oil specific)

New IDs are delivered for the Access Definition (VC_OIH_J1B_ACS) view cluster

• 17- ICMS AD REM
• 18- ICMS AD REM RETEN
• 19- ICMS AD REM rate reduction percentage
• 73- Proportion payable to destination UF

Also note that the ID 070 – Mixing Rate in % – must also be set up for those oil derivatives that will always be retained from ICMS ad rem in their sales and purchases.

Tax Calculation and Taxes in Nota Fiscal Writer

Standard tax calculation logic covers CSTs 02 (ICMS AD REM) and 15 (addition of ICMS AD REM RETEN).

CTS 02

• ICMS AD REM calculation
• ID017 – mandatory filling of ICMS AD REM
• ID019 – optional to inform rate reduction percentage and reason

CTS 15

• Cálculo do ICMS AD REM
• Cálculo do ICMS AD REM RETEN
• ID017 – mandatory filling of ICMS AD REM
• ID018 – mandatory filling of ICMS AD REM RETEN
• ]ID070 – mandatory filling of the mixing percentage
• ID073 – optional use of proportion payable to destination UF (PDEST)

See Changes Available in Your System for Tax Situation Code 61 (CST 61)

New Tax Group

• OI2S – ICMS AD REM already Levied

New Tax Type

• OI61 – ICMS AD REM Levied (CST 61)

New Condition Types for Sales and Distribution

• OI61 – ICMS AD REM Levied
• OI6A – Offst AD REM Levied

New Condition Types for Material Management

• OI61 – ICMS AD REM Levied
• OI6A – Offst AD REM Levied

New Access IDs (IS-Oil specific)

New IDs are delivered for the Access Definition (VC_OIH_J1B_ACS) view cluster

• 34 – ICMS AD REM already levied

For more information on how to create entries for the IDs mentioned  in tax situation codes 02, 15, and 61, check the implementation guide available in SAP Notes in the attachments section.

The calculation for the other two values, CSTs 53 and 61, will not be supported. The SAP Note 3310182 will deliver new fields in NF database and in the Additional Data for Nota Fiscal (J_1BNF_ADD_DATA) BAdI to address these values for the nota fiscal document.

The standard calculation does not support the deferment scenario. To cover this scenario, you can use the following extension points to do the required logic during the nota fiscal creation, considering the contexts:

• For Invoice Verification: use the structure litax at function Module J_1B_NF_IV_SUMMING enhancement-point j_1b_nf_iv_summing_01 spots es_saplj1bi.
• For Inventory Management: use the table p_wa_nf_stx at Include LJ1BFF08 enhancement-point calculate_additional_values_01 spots es_saplj1bf.

In the Nota Fiscal Writer, the New ICMS AD REM tax lines have the same behavior as other taxes that are calculated per fixed value per quantity (“Pauta”). Pauta flag (IPIPAUTA), Pauta Base (PAUTA_BASE_3DEC) and Pauta Unit (UNIT) are filled. The new ICMS AD REM tax rate is stored in the existing Tax Rate with 4 decimal places (RATE4DEC) field.

You can find information about this post in the following objects in your system:

Material Management

• Nota Fiscal Writer (J1B*N) transactions
• Create Purchase Order (ME2*N) transactions
• Enter Incoming Invoice (MIRO) transactions

Sales and Distribution

• Nota Fiscal Writer (J1B*N) transactions
• Sales Orders (VA0*) transactions
• Billing Documents (VF0*) transactions

Material Management and Sales and Distribution

• Additional Data for Nota Fiscal (J_1BNF_ADD_DATA) BAdI
• Nota Fiscal System – Create Object from data (BAPI_J_1B_NF_CREATEFROMDATA) BAPI
• Nota Fiscal: List details of a Nota Fiscal (BAPI_J_1B_NF_READDATA) BAPI

 Relevant SAP Notes for this Solution

• SAP Note 3307663 – Prerequisite Objects for ICMS Monophasic on Fuels
• SAP Note 3309014 – IS-OIL: ICMS Monophasic on Fuels
• SAP Note 3328813 – Creation of Condition Base and Condition Value Formulas (in case you do not have the formulas 801 and 821)
• SAP Note 3307107 – NF-e Technical Note 2023.001 and Monophasic ICMS for Fuels Troubleshooting Guide
• SAP Note 3352044 – IS-OIL: Prerequisite Objects for IS-OIL: ICMS Already Levied by Monophasic ICMS on Fuels (ICMS CST 61)
• SAP Note 3352045 – IS-OIL: ICMS Already Levied by Monophasic ICMS on Fuels (ICMS CST 61)

For more information and SAP Notes for this legal requirement, see Technical Note 2023.001: Monophasic Taxation on Fuels and MM: New Regulation on Monophasic Taxation on Fuels.

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Regards,

Luize Boyen