Prerequisites for Generating Statutory Reports for Brazil

Prerequisites for ECD

If you use cost centers, before you generate ECD files, do the following:

• Enable the Departments feature.

  For more information, see General Company Features.

• Create department records for your cost centers.

  For more information, see Creating Departments.

• Add codes to the department records.

  For more information, see Cost Centers in Reports for Brazil.

• Associate the departments to your transactions.

Prerequisites for ECF

Before you generate ECF files, create the IRPJ and CSLL assessment record.

For more information, see Assessing IRPJ and CSLL.

Prerequisites for EFD ICMS IPI

Before you generate EFD ICMS IPI files, ensure you meet the following prerequisites:

• If required by the state tax authority, define posting notes for the ICMS tax.

  For more information, see Defining ICMS Posting Notes.

• Create the ICMS assessment record and generate the ICMS assessment report.

  For more information, see Assessing ICMS.

• Create the inventory assessment record and generate the inventory ownership and custody report.

  For more information, see Inventory Ownership and Custody Report for Brazil.

• If you manufacture goods:

  • Ensure you have enabled manufacturing-related features, such as:

    • Advanced Bill of Materials

    • Assembly Items

    • Light Manufacturing

      Note:

      The Light Manufacturing feature must be shared to your NetSuite account before you enable it. For more information about Light Manufacturing, contact your account manager.

    • Outsourced Manufacturing

    • Work Orders

    For more information, see Manufacturing Overview and Enabling Features.

  • Create the IPI assessment record and generate the IPI assessment report.

    For more information, see Assessing IPI.

• Ensure that the transactions you enter in NetSuite meet the following criteria for inclusion in the EFD ICMS IPI file:

  	Sales transactions	Purchase transactions
  Calculated taxes	ICMS IPI Both ICMS and IPI	ICMS IPI Both ICMS and IPI
  E-document category	Electronic invoice for goods SAT cash receipt	Electronic bill of lading Electronic invoice for goods Tax, expense, or utility bill
  E-document model	Model 55 required for the electronic invoice for goods category Model 55, 59, or 65 required for the SAT cash receipt category	Model 57 required for the electronic bill of lading category Model 55 required for the electronic invoice for goods category Model 06, 66, 28, 29, or 21 required for the tax, expense, or utility bill category
  E-document status	Certified status required for electronic invoices for goods	Certified status required for electronic invoices generated from import bills

Prerequisites for EFD Contribuições

Before you generate EFD Contribuições files, ensure you meet the following prerequisites:

• If you use cost centers, do the following:

  • Enable the Departments feature.

    For more information, see General Company Features.

  • Create department records for your cost centers.

    For more information, see Creating Departments.

  • Add codes to the department records.

    For more information, see Cost Centers in Reports for Brazil.

  • Associate the departments to your transactions.

• Create the PIS and COFINS assessment record and generate the PIS and COFINS assessment report.

  For more information, see Assessing PIS and COFINS.

• Ensure that the transactions you enter in NetSuite meet the following criteria for inclusion in the EFD Contribuições file:

  	Sales transactions involving goods	Purchase transactions involving goods	Sales and purchase transactions involving services
  Calculated taxes	Both PIS and COFINS	Both PIS and COFINS	Both PIS and COFINS
  Certified e-document number	—	—	Required
  Date	—	—	RPS Date field required for sales transactions Date field required for purchase transactions
  E-document category	Electronic invoice for goods SAT cash receipt	Electronic invoice for goods	Electronic invoice for services
  E-document model	Model 55 required for the electronic invoice for goods category Model 55, 59, or 65 required for the SAT cash receipt category	Model 55 required for the electronic invoice for goods category	—
  E-document status	Certified status required for electronic invoices for goods	Certified status required for electronic invoices generated from import bills	Certified status required for electronic invoices generated from sales transactions

Prerequisites for EFD-Reinf

Before you generate the EFD-Reinf, ensure you meet the following prerequisites:

• Set up your account to generate and send the EFD-Reinf.

  • Create outbound e-document template records for EFD-Reinf events.

    For more information, see Creating E-Document Templates for EFD-Reinf Events.

  • Set up the EFD-Reinf tax authority certification service.

    For more information, see Setting Up the EFD-Reinf Tax Authority.

• Set up your vendor records with information relevant for the EFD-Reinf.

  • If you send the R-2010 and R-4020 events, define the Contribuição Previdenciária sobre a Receita Bruta (CPRB) taxpayer status of the vendors.

  • If you receive services from vendors outside of Brazil, fill in the fields related to beneficiaries abroad.

    For more information, see Setting Up Vendors for Brazil.

• Set up your service items with information relevant for the EFD-Reinf.

  • Select the classification of the provided service.

  • If you send the R-4020 event, select the nature of the income.

    For more information, see Creating Items for Brazil.

• Ensure that the transactions you enter in NetSuite meet the following criteria for inclusion in the EFD-Reinf events:

  Transaction type	Vendor bill for R-2010 and R 4020 events Invoice for R-2020 events
  Calculated taxes	Withheld INSS required for R-2000 series events Withheld CSRF and IRRF required for R-4000 series events Note: NetSuite can also consider transactions with individually calculated PIS, COFINS, and CSLL taxes instead of aggregated in the CSRF. For more information, see Separate Withheld COFINS, CSLL, and PIS Taxes from CSRF, SuiteAnswers ID 1016816.
  Certified e-document number	Required
  Date	RPS Date field required
  E-document category	Electronic invoice for services
  E-document status	Certified

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