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 '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