Future delivery is the scenario of when you purchase goods but must pay before the vendor delivers the goods.
This process involves two notas fiscais: one is the invoice, and the other is to accompany the goods.
The following section will explain the step-by-step of this process.
Standard Process Flow
- ME21N - Purchase Order Creation
- MIRO - Invoice Receipt
- MIGO_GR - Goods Receipt (movement 801)
- Nota Fiscal for future delivery should be configure following the SPRO path below, example of configuration as per screenshot below:
- General Application Functions
Define Nota Fiscal Types
- The movements used in this process should be configure following the path below, example of configuration as per screenshot below:
Access transaction J1BTAX
- Enter country BR
- Nota Fiscal
- Inventory Management
- MM-IV: Nota Fiscal Relevance
ME21N - Purchase Order Creation
- In this scenario, the flag “GR-Based IV” must not be checked.
- The goods receipt (GR) will be performed after invoice, due to that this flag should not be checked.
- Tax code K1
- IC1C - ICMS Clearing
- IPI1 - IPI, Deductible
MIRO - Invoice Receipt
- You must manually enter the quantity and amount.
- ICMS will be statistical and IPI will be calculated normally.
- Nota Fiscal will look like this:
- IPI account will happen normally.
- ICMS will show as an input tax (transitory) because it is only taxed when the goods are moved.
MIGO_GR - Goods Receipt
- Movement for future delivery (801).
- Tax code K0.
- In this tax code, you must make sure you select the offset conditions like IC1O and IP1O for ICM1 and IPI1 respectively. Otherwise, you will face an error if you try to reverse the material document created by the 801 movement.
- In 'delivery note' field you will enter the Nota Fiscal number of goods receipt received.
- In 'header text' field you will enter the Nota Fiscal number of invoice receipt.
- ICMS is now calculated and IPI will be statistical as it was already calculated in invoice receipt.
- ICMS account will now happen normally.
- IPI will be statistical.
- The “input” account (transitory) matches the ICMS account.
- The GR/IV line (stock transitory) matches the vendor account.
- SAP Note 664855: Brazil: New Condition-Based Tax Calculation