I have joined last month in one edition of Inside Track organized by SAP Mentors initiative. I had the opportunity to participate in this event here in São Paulo #SITSP as FI instructor in one of the sessions of the event schedule. I come here through this blog to expose some of the content that was presented in this single functional Session of the whole event.
PT Version: Gaps Localização Brasil no #SITSP
I selected some SAP FI GAP’s among the solutions that I have implemented in my last project by Atos Roll Out in Latin America:
- GAP 001 - Treasury and Financial Sector
- GAP 002 – Payment Method Boleto
- GAP 003 - Income Extended Withholding Tax
- GAP 004 - Extended Withholding Tax INSS 3.5 %
I have Chosen a focused content in the Brazilian localization, which is quite complex compared to many other countries, especially in relation taxes processes. Sometimes threads appear here on Brazilian localization problem, and the solution is really difficult be to find by someone outside Brazil. It’s almost impossible to perform the Brazilian installation as a foreigner. I use to receive emails from many parts of the world with questions about customizations and processes. Despite having answered many direct questions, I prefer to open threads and inform the link. Thus whole community can be benefited instead just one person only.
I would like to mention please don't take this content as step by step documentation. Since it's a blog post I just mention the needs and the paths to find your own solution assuming each SAP instalation has particular ways. I hope you can keep this blog with possibilities to find your solutions or recommend for people in need.
GAP 001 - Treasury and Financial Sector
The financial sector is always a GAP as each country could use specific banking system. In Brazil is only needed the classics print programs and specific customization in FBZP, OT83 and OB47 for attending 3 types of Bank Layouts:
- Banco Itaú
- Banco Bradesco
- Brazilian Bank Federation (FEBRABAN)
Payment methods are assigned in OB47 in order to write the payment advice according 3 bank layouts.
GAP 002 –Payment method Boleto.
There is a local payment method particular called Boleto . This isn’t Nota fiscal or invoice but a printed document which contains the bar code for identified payments. This barcode is enabled by bank reference field status as optional (OB41) for companies with country code BR.
Currently it has 3 types of Boletos:
- Vendor Payments ( Standard payment advice register Segment_J)
- Concessionaires Payment - Public Concession Companies (Segment_O)
- Taxe Payment ( Segment O or N )
The standard RFFOBR_U program attend only Vendor Payments Boletos. The Other two must be developed ( ZRFFOBR_U ) according related bank layout.
My hint. Many people don’t know how to handle the difference in Boleto field length. The solution isn’t use text field or text description. We just have use the shortened format from 48 to 44.
GAP 003 - Income Extended Withholding Tax
Brazilian withholding taxes requires the application of SAP Note 1706309 as prerequisite. This note describes all technical and customizing settings for main taxes installation.
The Issue in question regards incoming tax RA. This settings works only for retention at the time of payment and our process it is designed to be posted at invoice moment.
The solution had to be developed. The formula 903 which makes negative the condition IIRQ was replaced by the new one 901. The result was achieved through substitution exit defined.
Follow screen sample of the correct customer invoice.
GAP 004 - Extended Withholding Tax INSS 3.5 %
the withholding tax of social security contributions (INSS tax) on the Nota Fiscal and invoice on services should be raised from 11% to 3.5 % regarding period of April 2013 to December 2014. This is applied for service providers (partial contracts in case of building construction) required to pay the employer's social security contribution on 2 % of the company gross revenue (MP 601/2012). Including the billing construction and Subcontractors.
Based on above comments the problem was raised for service companies, such as SAP consultancies. Tax rates is 3.5% or 11%? Despite billing invoices have no free taxes selection at invoice entry rather than procurement by MIRO. A service provider might be billing internally or externally to the contracting client. It would cause a big number of customer master data changes. This procedure creates inconsistencies during Accounts Receivable clearing. The RFWT0010 program adjusts this inconsistency however in a Roll Out project we have many security and authorizations issues. This path was changed.
A development of user exit in accordance with material/service master data was the solution for occasional WHT postings.