Configuration guidelines for ‘ICMS Tax Subst Rate. Open per Item/FU’ (CRBR02) – ST rate per item and UF

The calculation basis of the ICMS-ST for tax substitution purposes in subsequent operations is generally obtained by summing these values:

• The value of the realized operation or service.
• The sum of the amounts of insurance, freight, and other charges that are transferable to the customers.
• The adjusted value-added margin, including profit on the subsequent operations or services, which is determined in the state legislation, protocols, and covenants.
• The added value margin (MVA, Margem de Valor Agregado), which is established based on the prevailing market prices. These prices are the weighted average of collected prices. Prices are usually collected by survey, through sampling or information and other elements supplied by entities that represent the appropriate sectors.

In specific cases, these values can be used as the calculation basis for the ICMS-ST basis instead of the MVA application:

• For prices that are established by a public authority, if the goods have a final price to the consumer, then a specific or a maximum price is set by that public authority.
• For products for which the existence of a final consumer price is predicted by trade practices, as suggested by the manufacturer or importer, this price might also be established as the calculation basis by the legislation.
• For prices to the final consumer that are usual in the relevant market, for those goods or similar goods, under conditions of free competition, these prices are established based on the prevailing market prices. These prices are the weighted average of collected prices, with the fixation criteria set forth by law. Prices are usually collected by survey, even if it is random, through sampling or information and other elements supplied by entities that represent the appropriate sectors.

For each UF and item, the amount of the option that is used as the calculation basis of the ICMS-ST must be established.

In this program, you can handle the ICMS tax substitution calculation basis using the adjusted value-added margin or fixed price established by a public authority, or a positive value, etc., per item and UF.

The program table is named XITFED and is optional.

Specify this information:

Field	Value or comment
Fixed price	Specify the fixed unit price for the ICMS ST calculation basis and to be used to calculate the ST if the ICMS-ST rule is set to 0 in (CRBR04).
Negative value	Specify the unit negative value for the ICMS ST calculation basis and to be used to calculate the ST if the ICMS-ST rule is set to 1 in (CRBR04).
Positive value	Specify the unit positive value for the ICMS ST calculation basis and to be used to calculate the ST if the ICMS-ST rule is set to 2 in (CRBR04).
Neutral value	Specify the unit neutral value for the ICMS ST calculation basis and to be used to calculate the ST if the ICMS-ST rule is set to 3 in (CRBR04).
Earned value %	Specify the adjusted value added margin for the ICMS ST calculation basis (adjusted MVA) and to be used to calculate the ST if the ICMS-ST rule is set to 4 in (CRBR04).
Agenda value	Specify the unit agenda value for the ICMS ST calculation basis and to be used to calculate the ST if the ICMS-ST rule is set to 5 in (CRBR04).