Introduction BR Localization Pricing

and Taxes Management

February, 2013

AGENDA
1

Objective

Pricing Introduction: RVABRA

Tax Management Introduction

Taxes in the Pricing Procedure

Objective

The objective of this document is to show:

Main Concepts about RVABRA

Main Concepts about Taxes in Brazil
List of Conditions by Taxes

AGENDA
1

Objective

Pricing Introduction: RVABRA

Tax Management Introduction

Taxes in the Pricing Procedure

Pricing Introduction: RVABRA

PRICING CBT WHAT IT MEANS?
Condition-based tax calculation (CBT) Contrary to external tax
calculation, in the CBT all calculation and tax rate determination is
done by standard condition technique (pricing)
RVABRA pricing procedure is focused on the condition-based tax
calculation (CBT).
RVXBRA pricing procedure it is the classical one for external tax
calculation. This is the old concept and this is not used in Danone
Company.
Our KT sessions will be focused only in CBT tax calculations.

Pricing Introduction: RVABRA

PRICING PROCEDURES FOR DANONE
The RVABRA is the basis for all Danones Pricing Procedures.
Danones Pricing

ZVABRA

ZVABRB
RVABRA
ZVBR01

ZVBRnn

Pricing Introduction: RVABRA

Lines 10 to 199 All commercial policy from Company
(do not goes to Nota Fiscal)
Price list
Promotions
Discounts
Additions
Others commercial calculations

Pricing Introduction: RVABRA

Lines 200 to 290 Taxes Definitions

Rates
Tax Bases
Other Bases
Taxes Exceptions
Taxes Control Conditions
Others Informations to Calculate Taxes

Pricing Introduction: RVABRA

Lines 291 to 300 Taxes: ICMI
Base for ICMI tax calculation
ICMI Calculation (Net + Taxes)

Pricing Introduction: RVABRA

Lines 320 to 329 Discounts to be sent to Nota Fiscal
If some discount is added in this session, should be moved
to Nota Fiscal document.

Pricing Introduction: RVABRA

Lines 300 a 598 Tax Base Calculation
In this session must be added everything that must be used
to calculate the tax base for taxes like discounts and freight

Pricing Introduction: RVABRA

Lines 600 to 683 Conditions BX?? and IBRX
The IBRX condition is the official tax base
The BX?? conditions are calculated by formula 320 and are
responsible by values that goes to Nota Fiscal

Pricing Introduction: RVABRA

Lines 700 a 714 Old Tax Conditions
These conditions have no function in the pricing procedure,
but because of some standard routines cannot be removed.

Pricing Introduction: RVABRA

Lines 715 to 999 - Others
Taxes offset
Subtotal to transfer to FI or CO-PA
Witholding Taxes
Others

AGENDA
1

Objective

Pricing Introduction: RVABRA

Tax Management Introduction

Taxes in the Pricing Procedure

Tax Management Introduction

BRAZILIAN TAXES

ICMS

IPI
IR

ICMS ST

PIS
COFINS

CSLL

ISS

Tax Management Introduction

ICMS
Tax for Movement of Goods or Services. It is applied in sales and
transfers and must be showed in DANFe document.
This is a Regional tax. So each Region/State in Brazil can create rules
for this tax.
It is calculated using the combinations of Ship From Region/State and
Ship To Region/State.
The standard exception is by SKU
In Danone was customized exceptions by material group, material
origin, industry sector.
The fields Ship From and Ship To compose all exceptions.

Tax Management Introduction

ICMS ST ICMS SUBSTITUTION
It is the substitution of ICMS tax and must be showed in DANFe
document.
Regular Flow

Milk
Industry

ICMS ST Flow

Milk
Industry

ICMS

Danone

ICMS

Danone

ICMS

ICMS
ICMS ST

Carrefour

ICMS

Carrefour

NO ICMS

Final
Costumer
Final
Costumer

This is a Regional tax. So each Region/State in Brazil can create rules

for this tax.
The fields Regional Customer Group (MD), Ship From and Ship To
compose all ICMS ST tax tables.
In the standard exception is added the field SKU
In Danone was customized an exception by material group that is the
most used for this tax.

Tax Management Introduction

IPI INDUSTRIALIZATION TAX
It is the tax for industrialized goods and must be showed in DANFe
document. It is applied in sales flow.
This is a Federal tax and is calculated by field NCM (Material MD).
The standard exception is by SKU
In Danone wasnt customized others exceptions for this tax. In fact,
because of NCM used, the Danone sales flow has not have this tax.

Tax Management Introduction

PIS and COFINS CONTRIBUTIONS
Both taxes are very similar and should be applied in sales flow. These
taxes are not showed in DANFe but should be sent in XML to SEFAZ.
Both of them were determined by Federal Governanment.
These taxes could be calculated by SKU, industry sector and material
group.

Tax Management Introduction

ISS SERVICE SALES
The ISS is the tax for service sales. It is determined by each city.
How Danone Company dont have Service Sales this tax are not used in
Sales Flows.
WITHHOLDING TAXES
The Danone sales could have withholding taxes when do sales for the
Government. In this case these taxes are calculated manually in
Finance. There is no calculation in SD pricing procedure.
The taxes that could be in withholding taxes are IR, CSLL, PIS and
COFINS.

AGENDA
1

Objective

Pricing Introduction: RVABRA

Tax Management Introduction

Taxes in the Pricing Procedure

Tax in the Pricing Procedure

ICMS

Tax in the Pricing Procedure

ICMS ST

Tax in the Pricing Procedure

IPI

Tax in the Pricing Procedure

PIS and COFINS

Tax in the Pricing Procedure

ISS

Tax in the Pricing Procedure

WITHHOLDING TAXES

Obrigado !
Thank You !
Merci !
Salamat !