Brasil

Información

2015-12-11 Cambio legal en Brasil, relevante para aquellos que tengan filiales en Brasil. A continuación nota en inglés:


Legal Change "Constitutional Amendment 87/2015"
(EC 87 | ICMS 93 | NT 003/2015)
 
As of January 1st 2016, will be due a legal change relevant exclusively for Brazil, which is related to tax calculation and NF-e.
 
Due to the very short notice (16 October) publication of legislation, SAP was able to deliver the solution only in early December.
 
As changes are extremely complex and require complete regression testing, there is the risk of some companies failing to implement the solution in time (mainly customers with Support Packages delayed and / or many changes).
 
Details:
 
 • The legal change applies only for ICMS related transactions, when the destination business partner, or business place (incoming) are final consumers, and not ICMS taxpayers;

 • SAP solution has already been provided via SAP Notes listed under SAP Note 2236380, which the scope comprehends the ICMS tax calculation as per legal change known as "Single Base";

 • Due to lack of agreement between the different Brazilian state governments, it is expected the publication of new ICMS law, in order to regulate a second tax calculation rule known as "Double Base" to be adopted by most states, and for which SAP cannot yet estimate the solution delivery; in other words: the current solution which is already difficult to apply in a timely manner, will suffer a significant change in the coming days.

 • Companies have asked the government to postpone the law, but because it is a constitutional amendment, this option does not exist. The government is considering ways to minimize the impact, but so far there is nothing agreed.