Record the purchase with freight and ICMS ST in the cost
When the vendor charges the freight in the NF-e itself, the value goes into the item and into the ICMS base, and so into the cost of the purchase. When the goods come with the ICMS already withheld by tax substitution, the XML brings CST 60 and the entry has no ICMS credit.
Before you start
The vendor and the product for resale must be registered, and the freight agreed with the vendor and charged in the same note. The buyer needs the group Brazilian fiscal details (popup) in the lines of the purchase order, marked in Settings > Users & Companies > Users, in the Brazilian Fiscal section: with it, Add product opens the item window with the fiscal data. This applies in Brazil with configuration: the ICMS, the IPI and the CST of the entry are calculated by the Purchases operation registered in the company.
Step by step
1. Open the quotation and add the item
In the Purchase app, click New to create a request for quotation and choose the Vendor. Click Add product: the item window opens. In Product, choose the product, and inform the quantity and the unit price. The fiscal data are in the window, in the Taxes, Other Costs and the other tabs. Example: Guatambu Móveis buys 10 office steel desks at 600.00 from Atacado Horizonte, which delivers and charges 300.00 of freight in the NF-e itself. Products: 6,000.00.
2. Inform the freight in the item
In the Other Costs tab of the item window, inform the Freight Value, 300.00. Inform it in the item, not in the whole order: only then does it enter the ICMS base.
3. Check the ICMS and the IPI
In the ICMS tab, check the base of 6,300.00 (6,000.00 + 300.00, because the freight charged by the sender in the same note is part of the base) and the ICMS of 12%: 756.00, which generates credit. In the IPI tab, check the IPI not taxed of the purchase from the wholesaler, which does not manufacture the goods. Click Save & Close to go back to the quotation.
4. Confirm the order with the freight in the cost
Confirm the order and open Purchase Orders: the total in the list is 6,300.00, the cost of the purchase with the freight.
5. Import the XML of the goods with ICMS withheld by ST
In the Fiscal app, in the Documents menu, click Import. In File to Import, click Upload files and choose the XML of the NF-e. Check the access key, the total and the CST 60 of the ICMS. In Fiscal Operation, choose Purchases and, in the product list of the XML, choose the product for the item. Click Import invoice to create the entry invoice. Example: Guatambu Móveis buys from Atacado Horizonte 20 articulated LED table lamps at 90.00: total of 1,800.00, because the withheld tax is already in the price. The wholesaler received them with the ICMS withheld by tax substitution.
6. Check the CST 60 and post the invoice
Click the product line to open the fiscal data of the item and, in the ICMS tab, check CST 60, ICMS charged previously by ST, and the ICMS of 0.00. Close the window without changing anything, check the total of 1,800.00 and click Confirm. The XML informs the ICMS withheld in the previous stage: base of 1,908.00 (manufacturer price of 1,200.00 with the IVA-ST of 59%), 18% = 343.44, minus the manufacturer's own ICMS of 216.00, that is 127.44. The entry has CFOP 1403 and no ICMS credit; the cost of the goods is 1,800.00, without ICMS to recover.
Expected result
The purchase order confirmed with the freight of 300.00 in the item, ICMS base of 6,300.00, ICMS of 756.00 and total of 6,300.00; and the entry invoice of goods with ICMS withheld by ST posted with CST 60 and CFOP 1403, total and cost of 1,800.00, without ICMS credit.
If something goes wrong
If the ICMS base stays at 6,000.00 after informing the freight, open the item and inform the freight in the Other Costs tab, because it was typed in the whole order. If the line shows an ICMS credit in the purchase of goods with ICMS withheld by ST, the invoice was created from the purchase order: import the XML of the vendor, which brings CST 60 and the withheld ICMS.