Function documentationRetire CIAP Records

 

You create CIAP records when you buy components or assets that are relevant for ICMS credit. When the crediting period ends, the system automatically retires the CIAP record as soon as the last quota is generated.

For more information about how to set the crediting period, see Customizing for Cross-Application Components under Start of the navigation path General Application Functions Next navigation step Tax Declaration Framework (Brazil) Next navigation step CIAP Next navigation step Maintain Record Settings per Country/Region End of the navigation path and Start of the navigation path Maintain Record Settings per Company Code/Business Place End of the navigation path.

On the other hand, when you sell this component or asset, or if you lose it, or even if it deteriorates, you must retire the relevant CIAP record. There are five different ways and reasons for retiring components or assets. See the sections below for detailed information about each process.

Besides the retirement reasons mentioned above, when you transfer an asset or component from one plant to another, the system also retires the record related to the asset or component that you are transferring. For more information, see Transfer Asset Between Plants.

Note Note

There is no integration between CIAP solution and Control of Fixed Assets (FI-AA component). You must retire the asset in the FI-AA component manually.

End of the note.
Partial Retirement

You make partial retirements when you, for example, transfer part of the components belonging to the same CIAP record to another plant of your company. You can make the partial retirement of CIAP records for all the processes above.

To be able to make partial retirements, you execute the following activities:

  1. Activate the ERP, CIAP Partial Retirement business function.

    If you do not activate this business function, the system does not prevent you from making partial retirements for integrated processes (for example, retirement by reversal). However, the system will not update the quantities and values of the records associated to the nota fiscal that you are retiring.

  2. Make the settings described in Customizing for Cross-Application Components under Start of the navigation path General Application Functions Next navigation step Tax Declaration Framework (Brazil) Next navigation step CIAP Next navigation step Define Partial Retirement End of the navigation path.

There is a new parameter that allows the partial retirement of a record only when the record balance is equal to zero. Otherwise, all the partial retirements are posted to the SPED EFD report.

Note that you may face rounding issues in the reversal process. Since the value and quantity retired can be rounded in the CIAP record with a lower value than the value and quantity posted in the issuing nota fiscal.

Caution Caution

The SPED EFD report legally only supports the total retirement of a CIAP record. Contact your state government to request official authorization to make partial retirements. Your company shall have an official document from the state government authorizing this process for each branch (CNPJ with 14 digits) and/or for each State Tax Number.

End of the caution.
Quotas Generated per Retirement Process

The system generates different types of quotas, for different retirement processes. When the crediting period of a CIAP record ends, the system creates a quota with the BA (end of crediting period) status and posts it to Financial Accounting (FI).

The table below shows which quotas the system generates for each retirement process, other than end of crediting period, and specifies if those quotas are posted to Financial Accounting (FI) or not.

Retirement Operation

Generated Quotas

Possibly Generated Quotas

Retirement same period

FI*

NA**

RR

KC

ER

FR*

RA*

Reversal < 12 months

FI*

NA**

RR*

KC

ER**

FR*

RA*

Reversal > 12 months

FI*

NA**

RR**

KC*

ER**

FR*

RA*

Sales

FI*

NA*

RR**

KC**

ER**

FR**

RA*

Perishing, loss or deterioration (police report)

FI*

NA*

RR**

KC**

ER**

FR**

RA*

Perishing, loss or deterioration (nota fiscal)

FI*

NA*

RR**

KC**

ER**

FR**

RA*

Transfer

FI*

NA**

RR**

KC**

ER**

FR**

RA*

Manual Retirement

FI*

NA*

RR**

KC**

ER**

FR**

RA*

Scrapping

FI*

NA*

RR**

KC**

ER**

FR**

RA*

Subtitles

  • Quotas marked with one asterisk (*) are posted to FI.

  • Quotas marked with two asterisks (**) are not posted to FI.

  • Quotas that are not marked with an asterisk are not created for the retirement process.

  • FI: Reclassification

  • NA: Retirement - Credit not allowed

  • RR: Retirement by reversal

  • KC: Retirement - Keeping credited values

  • ER: Symbolic EFD Reporting

  • FR: Retirement by reversal of freight

  • RA: Retirement adjustments

Note Note

You can use the BAPI_CIAP_RECORD_RETIREMENT BAPI to retire CIAP records and the BAPI_CIAP_RECORD_CANCEL_RET BAPI to cancel the retirement.

End of the note.

More Information

For more information about the types of CIAP record quotas, see CIAP Record Quotas.