Block 0 in SAP: the participants, items and units every other block looks up, and how to prove that the master data matches the file
Block 0 opens the EFD ICMS/IPI, the SPED file (Brazil's digital tax reporting system) for ICMS, the state value-added tax, and IPI, the federal excise tax. It holds the master data the other blocks use: the entity (record 0000), the accountant, the participants, the units of measure, the items, the fixed assets and the support tables. When a participant code used in a document does not exist in the master data, the file fails validation under Practical Guide 3.2.4.
The tax authorities write the rule, and your company decides what to report. The system is where DFSpro works: the link between the SAP master data and records 0150, 0190 and 0200, with proof that the link stays correct after every change.
Start with the question for your role
Tax, master data, IT, controlling and audit each see Block 0 from a different angle, and each entry leads to the section that answers one of those roles.
01Tax and compliance
Which master data the Guide requires, what it forbids you to repeat, and how long an amendment needs no authorization.
See the section for this role02Master data
Which customer, supplier, material and unit information becomes a record, and who owns each code.
See the section for this role03IT and SAP
Which cross-checks to run on the generated file and which mass uploads can break the validation of the master data.
See the section for this role04Controlling
How the chart of accounts and the cost centers of the assets connect to Block G, and who does the reconciliation.
See the section for this role05Audit
Which trail of master data changes must exist and who approves a mass upload.
See the section for this roleBlock 0 is the file's master data: any participant or item cited in the documents must be here, with the same code
Block 0 identifies the entity that sends the file (0000) and holds the support tables: participants (0150), units of measure (0190), items (0200) with their conversion factors (0220), fixed assets (0300) and the tables of operation nature, additional information and notes (0400, 0450 and 0460). The Guide requires that the codes used in the other blocks exist in these tables, and it forbids reusing the same code for different things.
What the tax authorities publish
The sheet of each record in the block, with fields, external tables and validations, on pages 28 to 47 of Practical Guide 3.2.4, dated 30/07/2026.
What the tax authorities do not publish
Which SAP master record becomes a participant, item or unit in your file, who owns each code, and what happens when the same material has two sales units.
What DFSpro proves
That every code cited in the documents exists in Block 0, that the stock unit and the conversion factors add up, and that a master data change leaves a trail in the change records.
- The path of the data to the file is in SPED Fiscal in SAP.
- The source of the tax data for the material and the partner is in tax master data.
The underlying question is always the same: is the information SAP holds the same as the information the file reports?
The 23 records that make up the file's master data, from 0000 to 0990
The records of Block 0 are grouped by subject, and each group has a natural owner inside the company. The level of each record shows which one is parent and which is child inside Block 0.
Entity and opening
Record 0000 identifies the establishment, the period, the purpose and the profile of the file. Record 0001 opens the block, and 0002 and 0005 complete the classification and the data of the entity.
Records: 0000, 0001, 0002, 0005.
Responsible parties and participants
Record 0015 covers the substitute taxpayer, 0100 the accountant, 0150 the participants and 0175 the changes to participant master data in the period.
Records: 0015, 0100, 0150, 0175.
Units and items
Record 0190 lists the units of measure and 0200 the items. Record 0205 keeps changes, 0206 the ANP code, 0210 the specific consumption (valid until 31/12/2021 according to the Guide), 0220 the conversion factors and 0221 the link between codes.
Records: 0190, 0200, 0205, 0206, 0210, 0220, 0221.
Fixed assets
Record 0300 registers assets and components, and 0305 reports how the asset is used. Record 0500 holds the chart of accounts and 0600 the cost centers these records refer to.
Records: 0300, 0305, 0500, 0600.
Support tables
Record 0400 codes the nature of the operation, 0450 the additional information of the document and 0460 the notes of the tax entry.
Records: 0400, 0450, 0460.
Closing
Record 0990 closes the block and reports how many lines it has, in the same pattern as the other blocks.
Records: 0990.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| 0000 | Opening of the digital file and identification of the entity | 0 | one per file | 28 |
| 0001 | Opening of block 0 | 1 | one per file | 31 |
| 0002 | Classification of the industrial establishment or equivalent to industrial | 2 | one per file | 31 |
| 0005 | Additional data of the entity | 2 | one per file | 31 |
| 0015 | Data of the substitute taxpayer or party responsible for ICMS at destination | 2 | several (per file) | 32 |
| 0100 | Accountant data | 2 | one per file | 32 |
| 0150 | Participant master data table | 2 | several per file | 33 |
| 0175 | Change to the participant master data table | 3 | 1:N | 35 |
| 0190 | Identification of the units of measure | 2 | several per file | 35 |
| 0200 | Table identifying the item (products and services) | 2 | several (per file) | 36 |
| 0205 | Change to the item | 3 | 1:N | 39 |
| 0206 | Product code according to the table published by ANP | 3 | 1:1 | 39 |
| 0210 | Standard specific consumption (valid until 31/12/2021) | 3 | 1:N | 40 |
| 0220 | Unit conversion factors | 3 | 1:N | 41 |
| 0221 | Link between codes of traded items | 3 | 1:N | 42 |
| 0300 | Register of assets or components of fixed assets | 2 | several (per file) | 43 |
| 0305 | Information on the use of the asset | 3 | 1:1 | 44 |
| 0400 | Table of the nature of the operation or service | 2 | several (per file) | 45 |
| 0450 | Table of additional information of the tax document | 2 | several (per file) | 45 |
| 0460 | Table of notes of the tax entry | 2 | several (per file) | 46 |
| 0500 | Chart of accounts | 2 | several (per file) | 46 |
| 0600 | Cost centers | 2 | several (per file) | 47 |
| 0990 | Closing of block 0 | 1 | one per file | 47 |
The level shows which record is parent and which is child in the file, and the page leads to the sheet with all the fields of each record.
Ten passages of the Guide that show what the file's master data requires
The validations below cover record 0000 and the participant, unit and item master data. The rest are in the sheet of each record.
Record 0000 always comes first
“This record is mandatory and is the first record of the file.”
Record 0000, page 28.
Layout version valid in the period
“The layout version reported in the file must be valid on the end date of the bookkeeping period”
Record 0000, page 29.
Amendment without authorization, from January 2013 onward
“can be amended, without authorization, until the last day of the third month after the end of the month of assessment”
Record 0000, page 29.
A participant is listed only if it had activity
“Participants with no activity in the period must not be reported in this record.”
Record 0150, page 33.
A participant must be used
“the value entered in the field COD_PART must exist in at least one record of the other blocks”
Record 0150, page 34.
A participant code is not reused
“The same code cannot be used, in the same file, to represent a different participant”
Record 0175, page 35.
Each unit of measure appears once
“Two or more records with the same unit of measure code cannot be reported.”
Record 0190, page 35.
Item description
“different descriptions for the same item, or generic descriptions, are forbidden”
Record 0200, page 37.
NCM of a service
“There is no COD-NCM for services.”
Record 0200, page 37.
Conversion factor and unit code
“it cannot reuse the same commercial unit code”
Record 0220, page 41.
Fields and validations, sheet by sheet
- 0000, field COD_VER, filling rule. “the layout version code reported is validated against the date in the field DT_FIN” Page 29.
- 0000, field CPF, filling rule. “enter the taxpayer's registration number in the CPF” Page 30.
- 0005, field FANTASIA, filling rule. “if there is no trade name, fill in with the part of the legal name by which the company is known” Page 32.
- 0100, field CNPJ, filling rule. “enter the registration number in the National Register of Legal Entities (CNPJ) of the accounting firm” Page 33.
- 0150, field CNPJ, filling rule. “enter the CNPJ number of the participant, do not enter formatting characters such as: ".", "/", "-"” Page 34.
- 0150, field END, filling rule. “enter the street and the address of the property. If the participant is from abroad, also fill in the city and country” Page 35.
- 0200, field COD_ITEM, filling rule. “enter, with codes of the file's own reporter, the items of the goods entry operations or service purchases” Page 37.
- 0200, field COD_NCM, filling rule. “for industrial or equivalent companies it is mandatory to enter the NCMcode, according to the Common Nomenclature of MERCOSUL. There is no COD-NCM for services” Page 38.
- 0200, field CEST, filling rule. “In cases where more than one CEST code can be assigned to a single product at the time of the outbound sale, that is” Page 39.
- 0210, field PERDA, filling rule. “the normal percentage loss or breakage refers to the part of the input that was not turned into the resulting product” Page 40.
- 0221, field QTD_CONTIDA, validation. “the value entered must be greater than or equal to 1” Page 43.
- 0460, field TXT, filling rule. “this field corresponds to the information entered in the “Notes” column of the Inbound, Outbound and Assessment Tax Books” Page 46.
Text in quotation marks: copied from the Guide, with the PDF page. Text without quotation marks: DFSpro comment addressed to the master data team.
Six cross-checks that show whether the SAP master data is complete in Block 0
The rules come from the Guide, and the six tests below are a DFSpro suggestion, with evidence and an owner for each check. Adjust the scenarios to your master data and to the solution that generates the file.
- Participants and documents. In the generated file, match the participant code of each document to record 0150, in both directions: every code cited exists in 0150, and every 0150 appears in some document. Keep the evidence of the check.
- CNPJ, CPF and city. Check that a Brazilian participant has a CNPJ (company tax ID) or CPF (individual tax ID) with a valid check digit and a city from the IBGE table. Compare with the customer and supplier master data in SAP and note each exception with its reason.
- Units and conversions. List the sales and stock units of each material. Check that 0190 shows each unit once and that 0220 repeats the same factor in every file.
- Changed description. Change the description of a test material and check that 0200 shows the current description and 0205 the previous one, as the Guide requires.
- Unused item and unit. Check that the file carries no item or unit that no other record uses. The Guide asks that each one exist in another record, so cleaning the master data is an expected result of the validation.
- Master data change in the period. Change a participant's master data inside the period and check 0175, with the new data and the date. Then generate a substitute file, compare Block 0 and record the decision of the responsible area.
- Who creates and who changes customers, suppliers and materials, and what does each change record?
- Can the same participant have two records, by branch or by partner type?
- Which materials are sold in more than one unit, and who owns the conversion factor?
- Is the material code in the document always the master data code, or is there a separate trading code?
- How is a foreign participant registered and which document identifies it?
- Who is the accountant responsible for the file and where is their record kept?
The design of the tax master data is in tax setup. Mass upload and master data migration are in migration to S/4HANA. After each relevant change, the review of the master data, the validation of the file and the decision on exceptions should be recorded in one place, with an owner and a date.
Who maintains the master data that the file looks up
Block 0 reflects the master data: if the master data changes without control, the file changes without warning, and the first consequence shows up in the validation. It is a matter of governance and information.
One owner per master record
Define who answers for partners, materials, units and assets, and keep the list current and open to audit. Your company names the owners, and the controls come from the design made by DFSpro.
Change trail
A change of name, CNPJ, city or item description must leave a trail in the system and, when the Guide requires it, reach the change records (0175 and 0205).
Check before the close
Run the Block 0 check at every close and after every mass upload of master data, because a faulty upload repeats in the following months and only shows up when the validation rejects the file.
Your company's decision
What to report, the filing profile and the decision to amend belong to your company, with guidance from your state tax authority. DFSpro enters where the system begins: it follows each SAP master record to the matching record and proves that the result matches.
Who published each piece of information, and when
The layout version code in force on the end date of your bookkeeping period. The external tables cited by the Guide (cities, countries, tax status). The rule of your state for the records whose obligation the Guide leaves to the state.
Common questions about the file's master data in SAP
01What is Block 0 for, if the documents are in blocks C and D?+
The documents cite codes, and Block 0 says what each code is. In record C100, for example, the Guide requires that the value of the field COD_PART exist in record 0150. Without the master data, the document points to a participant the file does not know.
02Does every SAP customer and supplier go into 0150?+
No. The Guide says that participants with no activity in the period must not be reported, and that the code of each participant must exist in at least one record of the other blocks. Record 0150 reflects the activity of the period, not the whole master data.
03What happens when a participant's data changes during the month?+
Record 0175 becomes mandatory when a field of 0150 such as name, CNPJ, CPF, city or address changes inside the period. The Guide also forbids using the same code for another participant in the same file.
04What does the Guide say about the item description in 0200?+
It forbids different descriptions for the same item and generic descriptions, with listed exceptions, such as supplies and consumables with no credit right. The description can change without changing the nature of the product: 0200 carries the current one and 0205 the replaced ones.
05When is NCM mandatory in the item master data?+
According to the Guide, for industrial and equivalent companies on core-activity items or items that create IPI credit and debit, for ICMS tax substitutes and for anyone who imports or exports. A service has no NCM. Whether your case fits is your company's decision.
06Why is the unit of measure so much work?+
Because the conversion factor in 0220 cannot differ from the one declared in the other EFD files, and anyone who needs another factor cannot reuse the commercial unit code: a new code is needed. A material with two sales units needs care from the master data stage.
07Until when can the file be amended without asking for authorization?+
For periods from January 2013 onward, the Guide cites the last day of the third month after the end of the month of assessment. After that, an amendment needs authorization, unless the state tax authority of the tax domicile waives it. The deadline for your case should be confirmed with your state tax authority.
08Does the SAP master data reach Block 0 ready to use?+
Only if the master data is complete and consistent: the file reproduces what the master data holds, including duplicates and mismatched units. The Guide does not describe the path in each solution. The answer for your environment comes from matching the master data to the generated file.
09What does the cost of cleaning the file's master data depend on?+
There is no public price or official figure. The cost grows with the number of establishments, the buildup of duplicates and the mass uploads already done. The proposal comes after a sample of the real master data is analyzed.
10How long does it take until Block 0 has no open issues?+
Without a sample, any deadline would be a guess. The bottleneck is usually cleaning duplicates and units, not generating the record. The deadline only comes after your master data is matched to a real file.
11Is it worth repeating the check after a mass upload of master data?+
Yes, and it is DFSpro's recommendation. A faulty upload repeats the same error in every following month. The check is a simple match between master data and file, so repeating it costs little next to the rework of an amendment.
12Who chooses which participants and items go into the file?+
Your company, within what the tax authorities allow, with guidance from the state tax authority and the validation of the person responsible. DFSpro shows what the Guide requires of each master record and proves that the system delivers it.
Bring a sample of your master data and we match it to the file
The conversation starts with a sample, with no commitment to hire: a few participants, a few materials with more than one unit and a generated file. From it you can see where Block 0 already fails and where the master data still needs order. It also helps to bring the list of mass uploads already done and the approval routine for master data.
Read also: tax master data, ancillary obligations in SAP, Block H in SAP and migration to S/4HANA.