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Odoo 16.0 Include Enterprise

Configure the company tax regime and fiscal data

Enter the company registrations, CNAE and tax regime, with the Simples Nacional annex and bracket or the profit calculation of the normal regime, and see how they change the CRT (tax regime code), the CST or CSOSN, the default taxes and the ICMS credit of the fiscal documents.

Before you start

Use a user with the Fiscal Manager profile and have the CNPJ card, the state and municipal registrations, the tax regime and, for Simples Nacional, the gross revenue of the last 12 months and the payroll of the period.

Step by step

1. Check the registration data

Open Fiscal > Partners > Company and the company. In the General Information tab, check the CNPJ, the Legal Name, the State Tax Number, the Municipal Tax Number and the full address, with the municipality. The legal name, CNPJ, state registration and address go to the issuer group in the XML and to the DANFE header.

If the company is a tax substitute in other UFs, enter the registrations in State Tax Numbers: the registration for the customer UF goes to the IEST (state registration as tax substitute) tag and to the Inscrição Estadual do Subst. Trib. field of the DANFE.

2. Choose the tax regime

In the Fiscal tab, Tax Framework subtab, enter the Legal Nature, the Main CNAE and the secondary ones, and the Tax Framework: Simples Nacional or Normal Regime.

The regime goes to the issuer CRT (tax regime code) tag: 1 for Simples Nacional and 3 for the normal regime. In Simples Nacional, the ICMS of the items comes out with CSOSN, and the DANFE shows the CSOSN column. In the normal regime, it comes out with CST.

3. Normal regime: choose the profit calculation

In the normal regime, fill in the Profit Calculation: Lucro Real or Lucro Presumido. Odoo adjusts the company default taxes. In Lucro Presumido, PIS at 0.65% and COFINS at 3%, the cumulative regime of Law 9.718/1998. In Lucro Real, PIS at 1.65% and COFINS at 7.6%, the non-cumulative regime of Laws 10.637/2002 and 10.833/2003. Check Is Industry? when the company manufactures products.

4. Simples Nacional: enter the revenue and the payroll

In Simples Nacional, fill in the Annual Revenue, which is the gross revenue of the last 12 months, and, in the Payroll Amount of the Last Period, the payroll of the 12 months before the period, which is the one used in Factor R (article 18, § 24, of Complementary Law 123/2006). With the main CNAE, Odoo finds the annex, the bracket and the Simples Nacional Percentage, which is the effective rate.

The effective rate follows article 18, § 1º-A, of Complementary Law 123/2006: revenue times the nominal rate, minus the amount to deduct, divided by the revenue. Example in Annex I, bracket 2, with revenue of 300,000.00: a nominal rate of 7.30% and a deduction of 5,940.00 give an effective rate of 5.32%. Update the revenue every month so the bracket follows your sales.

5. Simples Nacional: see the ICMS credit

In a sale to a taxpayer customer, the item comes out with CSOSN 101 and with the ICMS credit the customer can use, under article 23 of Complementary Law 123/2006 and articles 58 and 60 of CGSN Resolution 140/2018: the effective rate times the ICMS share of the bracket the company was in in the month before the sale (article 23, § 2º, of the Complementary Law). In the Annex I, bracket 2 example, the ICMS share is 34%, and the credit is 1.81% of the sale amount. The XML carries the pCredSN (Simples Nacional credit percentage) and vCredICMSSN (ICMS credit amount) tags. For the credit text in the complementary information, follow the guide Include automatic messages in the complementary information of the fiscal document.

6. Review the default taxes

In the Taxes subtab, check the default taxes the regime chose: PIS and COFINS, IPI, ISSQN, CSLL, IRPJ and INSS. In the normal regime, also check the ICMS Regulation. In Simples Nacional, check the Default ICMS, which comes as ICMS SN Com Permissão de Crédito, CSOSN 101, the one for sales to taxpayers. These are the first layer rules of the company sales.

For sales to non-taxpayers, the CSOSN is 102, without a credit. Do this in a sale operation of the Simples Nacional company itself, as in the messages guide, so the companies of the normal regime keep their ICMS: copy the Venda operation and fill in the Company field. In this operation, open the line with ICMS Taxpayer equal to 9, such as Revenda não Contribuinte, and, in the Fiscal Definitions tab, add an ICMS rule with the Simples Nacional tax of CSOSN 102. To change an approved operation, click the button that resets the operation to draft (Reset To Draft), make the change and approve it again.

7. Enter the accountant and the technical support

In Accountant, choose the partner of the accounting firm and, in the NF-e subtab, check Include Accounting Partner data among the persons authorized to download the NF-e XML: the accountant CNPJ or CPF goes to the autXML (authorized to download the XML) tag, and the accountant can download the XML from the SEFAZ portal. In Technical Support, choose the party technically responsible for the system: its data goes to the infRespTec (technical manager) group of the fiscal document.

Register the company A1 certificate in Fiscal > Configuration > Others > Certificate and, in the company form, Certificates subtab, choose it in the NFe field. The certificate signs the XML and is used in the communication with SEFAZ. Check the expiry date in the certificate list.

9. Check it in a fiscal document

Confirm an invoice of the company and open the XML: check the issuer CRT (tax regime code), IE (state registration) and IEST (state registration as tax substitute) tags, the CST or CSOSN of the items and, in Simples Nacional, pCredSN (Simples Nacional credit percentage) and vCredICMSSN (ICMS credit amount). In the DANFE, check the issuer header and the title of the CST or CSOSN column.

Expected result

The company has correct registrations, CNAE, regime and default taxes, the Simples Nacional annex and bracket calculated from the revenue, and the fiscal documents come out with the expected CRT (tax regime code), CST or CSOSN and ICMS credit.

If something goes wrong

  • The Simples Nacional bracket did not change: update the Annual Revenue and save the company.

  • The annex was not found: check the Main CNAE and the Payroll Amount of the Last Period.

  • The issuer came out with old data in the XML: check the active company in the company selector before creating the invoice.

Continue the process