2545409 - ICMS Exclusion from PIS and COFINS Base Amount Troubleshooting Guide

Due to Federal Supreme Court Decision from May 13th, 2021, it is necessary to exclude the ICMS value from the PIS and COFINS base amount calculation.

This SAP KBA aims to clarify questions about the ICMS Exclusion from PIS and COFINS Base Amount related to MM, SD, NFE-IN, REP and IS-OIL processes for Brazil Localization.

ATTENTION: About the legal changes mentioned below, new information will be updated directly in the URLs according to the Announcement of Legal Change application, provided in the section "See Also" of this SAP KBA. Review these information according to your business requirements.

• RFB Normative Instruction (Instrução Normativa) No. 2.121/2022
• Executive Order (Medida Provisória) No. 1.159/2023 - For Materials Management (MM) and NF-e Inbound Automation (NFE-IN)
• Monophasic ICMS Exclusion from PIS and COFINS Base Amount

Date	Last information updated
December 15th, 2023	Topic B2 updated

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• Localization Brazil
• Country/region-specific Developments
• Sales and Distribution (SD)
• Materials Management (MM)
• SAP ERP
• SAP ERP Central Component
• SAP S/4HANA
• SAP enhancement package for SAP ERP
• SAP enhancement package for SAP ERP, version for SAP HANA
• SAP Electronic Invoicing for Brazil (SAP GRC Nota Fiscal Eletrônica) inbound automation with GRC
• SAP Document and Reporting Compliance, inbound invoicing option for Brazil (Nota Fiscal Eletrônica)

SAP Document and Reporting Compliance, inbound invoicing option for Brazil (nota fiscal eletronica) all versions ; SAP ERP 6.0 ; SAP ERP Central Component 6.0 ; SAP Electronic Invoicing for Brazil (SAP Nota Fiscal Eletronica) all versions ; SAP Electronic Invoicing for Brazil (SAP Nota Fiscal Eletronica) for SAP S/4HANA all versions ; SAP S/4HANA all versions ; SAP enhancement package for SAP ERP all versions ; SAP enhancement package for SAP ERP, version for SAP HANA all versions

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