(BRA) All non fiscal operations

Applies To: Microsoft Dynamics AX 2012 R3

This topic explains how to create non fiscal document transactions to be included in the Sistema Publico de Escrituração Digital Escrituracao Fiscal Digital (SPED EFD) text file.

The SPED EFD contributions text files are generated by legal entities that already have the obligation to issue Accounting and Fiscal SPED. The text files provide information about transactions that represent the Programa de Integração Social (PIS) and Contribuição para o Financiamento da Seguridade Social (COFINS) taxable and non-taxable revenue, and the cost or expenses with credit of PIS and COFINS. Operations that are not related to fiscal documents, such as rent, or revenue or expenses that are related to operations, must be included in record F100 of the text file.

Set up a sales tax code to calculate PIS and COFINS tax amounts

You must set up sales tax codes to calculate PIS and COFINS tax amounts to be included in record F100.

To set up the sales tax codes, follow these steps:

1. Click General ledger > Setup > Sales tax > Sales tax codes.

2. Click New to create a sales tax code. For more information, see Configurar y usar códigos de impuestos.

3. In the Settlement period field, select a settlement period for PIS.

4. On the Calculation FastTab, in the Origin field, select Percentage of net amount.

5. In the Tax type field, select PIS.

6. Click Values to open the Values form. In the Value field, enter the tax value.

7. Click Close.

8. Repeat steps 2 through 7 for COFINS.

Set up a sales tax group

Sales tax groups are groups of sales tax codes that are attached to customers and vendors. They are also attached to ledger accounts for transactions that are not posted to a particular vendor or customer. You must set up a sales tax group to calculate PIS and COFINS tax amounts in general ledger transactions.

To set up sales tax groups for PIS and COFINS tax, follow these steps:

1. Click General ledger > Setup > Sales tax > Sales tax groups.

2. Click New to create a sales tax group for PIS and COFINS tax.

3. Enter the identifier and a description of the sales tax group. For more information, see Códigos de impuestos (formulario).

4. On the Setup FastTab, in the Sales tax code field, select the sales tax code that represents PIS tax.

5. Repeat steps 2 through 4 for COFINS tax.

Set up an item sales tax group

You must set up item sales tax groups to calculate PIS and COFINS tax amounts in general ledger transactions.

To set up item sales tax groups for PIS and COFINS tax, follow these steps:

1. Click General ledger > Setup > Sales tax > Item sales tax groups.

2. Click New to create an item withholding tax group for PIS tax in revenue transactions.

3. In the Item sales tax group field, enter a unique identifier for the item sales tax group. For more information, see Crear grupos de impuestos de artículo.

4. On the Setup FastTab, in the Sales tax code field, select a PIS sales tax code.

5. In the Taxation code field, enter a tax value to use for revenue transactions.

6. Repeat steps 2 through 5 for the COFINS tax.

7. Repeat steps 2 through 6 to create an item tax group for expense transactions.

Create and post non fiscal document revenue transactions

You can create general journal transactions to register specific revenues that include PIS and COFINS tax amounts.

To create and post transactions for non fiscal document revenues, follow these steps:

1. Click General ledger > Journals > General journal.

2. Click New to create a line.

3. In the Name field, select a journal name.

4. Click Lines to open the Journal voucher form. Some fields might display default values from the Journal form.

5. In the Account type field, select Ledger.

6. Select the main account and the fiscal establishment of revenue.

7. Enter a description and the credit amount.

8. In the Sales tax group field, select the sales tax group for PIS or COFINS.

9. In the Item sales tax group field, select the item sales tax group for PIS or COFINS.

   Click Sales tax to verify that PIS or COFINS tax is included in the sales tax calculation, and that the Taxation code values are correct. Click Close.

10. Click New to create a second line.

11. In the Account type field, select Customer.

12. In the Account field, select the customer account.

13. Enter a description and a debit amount.

14. Click Validate.

15. Click Post.

Create and post non fiscal document expense transactions

You can create general journal transaction to register specific expenses that include PIS and COFINS tax amounts.

To create and post transactions for non fiscal document expenses, follow these steps:

1. Click General ledger > Journals > General journal.

2. Click New to create a line.

3. In the Name field, select a journal name.

4. Click Lines to open the Journal voucher form. Some fields might display default values from the Journal form.

5. In the Account type field, select Ledger.

6. Select the main account and the fiscal establishment of expense.

7. Enter a description and the debit amount.

8. In the Sales tax group field, select the sales tax group for PIS or COFINS.

9. In the Item sales tax group field, select the item sales tax group for PIS or COFINS.

   Click Sales tax to verify that PIS or COFINS tax is included in the sales tax calculation, and that the Taxation code values are correct.

10. Click New to create a second line.

11. In the Account type field, select Vendor.

12. In the Account field, select the vendor account.

13. Enter a description and a credit amount.

14. Click Validate.

15. Click Post.

Register non fiscal document operations

To register non fiscal document operations, follow these steps:

1. Click Fiscal books > Common > All non fiscal operations.

2. Click New to create a non fiscal document operation for transactions that are posted to the general ledger but that do not have tax specified.

   You can also see the non fiscal operations that were created manually or by using the General journal form.

3. On the Details FastTab, in the Fiscal establishment ID field, select a fiscal establishment.

4. Enter a posting date.

5. In the Account type field, select Vendor.

6. In the Account field, select the vendor account.

7. Enter a description and an amount.

8. In the Offset account field, select the expense account.

9. In the Cost center field, select the related cost center.

10. Select the credit source code.

11. On the Tax transactions FastTab, click Add line to create PIS and COFINS lines.

12. In the Tax type field, select either PIS or COFINS.

13. In the Taxation code field, enter a value between 50 and 99.

14. In the Sales tax rate field, enter a value between 1.65 and 7.65.

15. Close the form.

16. To create record F100 in the SPED EFD contribution file, the booking period must be synced. Click Fiscal books > Common > Booking period.

17. Click Sync, and then click OK. This synchronizes all fiscal and non fiscal documents.

18. On the Booking period list page, click Non fiscal operations to confirm that all non fiscal document transactions were created for the specified booking period and fiscal establishment.

See also

(BRA) Generate the SPED fiscal export file for a month