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Define the taxes and the taxation rules

Choose the rates and CSTs each tax uses, create taxation rules by company, operation, CFOP, partner profile, NCM, CEST, product and destination UF, and understand which rule wins when more than one applies to the item.

Before you start

Use a user with the Fiscal Manager profile and have the rates and CSTs defined with your accountant for each type of sale and purchase. Changes to rules already in use apply to the fiscal documents created after the change.

Step by step

1. Check the tax record

Open Fiscal > Configuration > Taxes > Tax. Each record is a ready-made rate, such as ICMS 18%, ICMS 18% Com Red. 51,11%, PIS 0,65% or IPI NT. In the form:

  • Fiscal Tax Group states which tax it is;
  • Percentage is the rate that goes to the XML, such as pICMS (ICMS rate), pIPI (IPI rate), pPIS (PIS rate) and pCOFINS (COFINS rate);
  • Percentage Reduction reduces the calculation base and goes to the pRedBC (base reduction percentage) tag;
  • Outgoing CST and Incoming CST are the CSTs the fiscal document receives in sales and in purchases.

The CST of the fiscal document always comes from the chosen tax. To change the CST of a case, choose another tax with the desired CST.

2. Understand the tax groups

In Fiscal > Configuration > Taxes > Tax Group, each group defines the calculation order and whether the tax adds to the total. The groups come configured according to the NF-e layout: IPI, ICMS ST and FCP ST add to the total amount of the fiscal document; ICMS, PIS and COFINS stay inside the price; the withholding groups are deducted from the amount receivable.

3. Know where the rules are

A taxation rule states which tax to use in a case. It can be in six places, read in this order, and the last rule that applies to the tax wins:

  1. the company: Fiscal > Partners > Company, Fiscal tab, Taxes subtab;
  2. the product NCM, for IPI, PIS and COFINS;
  3. the ICMS Regulation, for ICMS, ST and FCP;
  4. the operation line, Fiscal Definitions tab;
  5. the CFOP, Tax Configuration box;
  6. the partner fiscal profile, Tax Configuration tab.

In Simples Nacional companies, Odoo uses layers 1, 4, 5 and 6.

4. Define the company default taxes

In the Taxes subtab of the company, choose the default taxes for PIS and COFINS, IPI, ISSQN, CSLL, IRPJ and INSS, and the ICMS Regulation. Odoo creates a company rule for each choice.

The company default taxes are the starting point of the sales fiscal documents. Example: Guatambu Móveis, in Lucro Presumido, sells with PIS at 0.65% and COFINS at 3%, the cumulative regime of Law 9.718/1998. Each sale starts from these taxes, and the following layers change whatever is different.

5. Create a rule in the operation line

Open the operation, click the button that resets the operation to draft (Reset To Draft) and open the line, for example Revenda. In the Fiscal Definitions tab, add a line:

  • choose the Tax Group, for example IPI;
  • check Custom Taxes and choose the Tax, for example IPI NT. The CST is filled in from the tax.

In the Venda operation that comes installed, the Revenda line already has the IPI NT rule: goods bought for resale come out without IPI, with CST 53. A rule without a chosen tax removes that tax from the item.

When you finish, click Approve in the operation. Approve it again before invoicing: the invoices only find the lines of an approved operation.

6. Restrict the rule to products and destinations

In the rule form, the NCM, CEST, NBM, Product and City Taxation Code tabs limit the rule to the items that have those codes. In the NCM tab, you can type the list of NCMs, including by the beginning of the code. The list of states in the State box limits the rule to customers in those UFs. Without any restriction, the rule applies to all items of the layer.

Within the same layer, keep one rule per tax for each case.

7. Replace a rule

Save and approve the rule. To replace a rule, create the new one, approve it and mark the old one as Expired. In the ICMS Regulation, the rules apply when they are Approved.

8. Check the result

Create a draft invoice with a customer and a product of the case. The Fiscal Taxes column of the item shows the chosen taxes. After confirming, check in the XML the CST and the rate of each tax in the item tax group, and in the DANFE the CST, Alíq. ICMS and Alíq. IPI columns and the Cálculo do imposto box.

Expected result

Each tax has the right rate and CST, the rules are in the right layer, and the fiscal documents come out with the expected taxes for each company, operation, product and customer.

If something goes wrong

  • The tax did not change after creating the rule: check whether a later layer, such as the CFOP or the partner fiscal profile, has a rule for the same tax.

  • An old rule still applies: mark it as Expired.

  • The CST came out different from what you expected: open the chosen tax and check the Outgoing CST or the Incoming CST.

Continue the process