Background documentationCIAP Record Quotas

 

When you have an ICMS credit to be credited, the value is divided into quotas, which the amount of quotas is set according to the settings defined on the Maintain Record Settings per Country/Region or Maintain Record Settings per Company Code/Business Place customizing.

For more information about the settings referred above, see Customizing on Cross-Application Components under Start of the navigation path General Application Fuctions Next navigation step Tax Declaration Framework Next navigation step CIAP Next navigation step Maintain Record Settings per Country/Region End of the navigation path.

For more information about the settings referred above, see Customizing on Cross-Application Components under Start of the navigation path General Application Fuctions Next navigation step Tax Declaration Framework Next navigation step CIAP Next navigation step Maintain Record Settings per Company Code/Business Place End of the navigation path.

When you execute the accounting of a CIAP record, the quota that receives credit is posted, and an FI document is generated containing the following information:

  • Reclassification of short and long term accounts.

  • Posting of the ICMS value as of the credit factor calculation, which is defined in the Define Credit Factor (CIAP_CREDFACT) report.

  • Posting of values not credited to the expenses account or to the original account (asset or investment).

After the FI document generation, a new quota is created for the corresponding reporting period to report within G Block, in the SPED EFD report.

There are other processes that generate the postings to account, such as special credit quotas and the retirement of CIAP records.

For more information about the retirement of CIAP records and the quotas generated for each retirement process, see Retire CIAP Records.

Special Credit Quota

When you execute the accounting of a CIAP record that has quotas that need to be posted to months prior to the current accounting period, the system creates retroactive quotas, marks them as special credit and posts them to SPED EFD report (register G126).

Example Example

Let us suppose that you have a material document that was posted on August 12th, 2015 and a nota fiscal document was created and posted on September 3rd, 2015, in which the start of crediting period is August 12th, 2015.

A late submitted quota is created with reporting period on September, 2015, which is related to August, 2015.

A credit quota is created with reporting period as September, 2015 (which is related to September 2015).

End of the example.

If a CIAP record is retired, the system creates entries in the Accounting tab page of the Display CIAP Records Data report with different statuses (according to the Quota Operation table below) to represent the accounting adjustments. Those entries are represented in the SPED EFD report (register G125) by a line with SI status and empty values, and another line with a retirement status (AT, PE, or OT).

When the crediting period has ended and there is no more quotas to be credited, the last quota is posted with the BA status.

The table below represents the CIAP operations in the Accounting tab page of the Display CIAP Records Data report. Note that these status are only relevant for CIAP processes and they are not posted to SPED EFD report.

Quota Operation

Description

C

Regular crediting

R

Retirement

FI

Reclassification of short/long term in FI

RR

Reversal of a credited quota; company returns credit to the government

KC

Retirement - Keeping credited values; values are not returned to the government.

The system creates KC quotas to override RR quotas when you are reversing a record more than 12 months after its creation. For more information, see Retire CIAP Records by Reversal.

ER

Retirement that needs to be reported to the SPED EFD

FR

Removal of the freight values from record

F

Freight

RA

Retirement adjustments (for example, ICMS credit that exceeded the crediting period limit)

NA

Remaining credit that is not allowed for crediting

S

Simulated credit

NC

Non-creditable simulated quota

L

Legacy Quotas

These quotas are only generated if the record is created using the Load CIAP Records report.

AA

Accounting Adjustment

CA

Canceling

The table below represents the CIAP status of the CIAP record in the Details tab page of the Display CIAP Records Data report. These status are reported to SPED EFD.

Movement Type

Description

IM

Fixing of individual asset

IA

Fixing in progress - Component

CI

Fixing in progress completed - Resulting asset

MC

Fixing from current asset

BA

Asset clearing - End of appropriation period

AT

Conveyance or transference

PE

Perishing, loss or deterioration

OT

Other exits of fixed assets.

SI

Initial balance of fixed asset

The statuses above represent the type of record that was created or retired. The quotas that are posted to the SPED EFD ICMS/IPI report are available in the EFD Data tab, in the Display CIAP Records Data report.

Example Example

Considering that you have a record that represents an asset. Its status is set as IM. The status only changes when the record is retired (OT, AT or PE). The SI status is only set to the quotas of a record.

End of the example.

More Information

For more information about the retirement process of CIAP records, see Retire CIAP Records.