ICMS Complement 
ICMS Complement
Definition
A special form of
ICMS (in Portuguese, complemento de ICMS).Use
The system calculates and posts ICMS complement when a company buys goods in a state other than its own and the goods' usage is consumption.
ICMS complement is calculated as the difference between the ICMS rate that the vendor charges and the ICMS rate valid in the company's own state. The rates are based on the ship-from and ship-to tax regions, as described under
ICMS.Exceptions can be applied to the calculation of ICMS complement. A state can define that for a given material either:
You can maintain exceptions for ICMS complement in Customizing for Financial Accounting (FI), under Financial Accounting Global Settings ® Tax on Sales/Purchases ® Calculation ® Settings for Tax Calculation in Brazil ® Tax Rates ® Maintain ICMS-Complement Exceptions.
Integration
The system posts ICMS complement as a tax liability in FI, but it is not added to the price of the goods, and therefore does not constitute part of the nota fiscal.