Block 1 in SAP: the block for the information each state and each sector requires, and how to find out what your file must bring
Block 1 gathers what does not fit in the other blocks: exports, ICMS credit control (ICMS is Brazil's state value-added tax), fuels, electricity, payment instruments, separate calculation and incentives. It sits in the EFD ICMS/IPI file, part of SPED, Brazil's digital tax reporting system. Practical Guide 3.2.4 defines it as the block for other information required by the tax authorities, and much of what goes in it depends on the state and on the company's activity.
The classification stays with your company and the State Finance Department (Secretaria de Fazenda). DFSpro works in the system to turn the list of obligations in record 1010 into records that SAP really generates, and to prove that each one matches its source.
Start with the question for your role
Because Block 1 varies by activity and by state, each role looks for a different part of it. Pick yours to go straight to the point.
01Tax and fiscal
Which records depend on the state, how the 1010 declares what is required and who reports each one.
See the role section02Foreign trade
How a direct or indirect export reaches the 1100, 1105 and 1110 in the month it is concluded.
See the role section03Credits and refunds
How the off-calculation control in the 1200 and 1210 is reconciled with the credit balance.
See the role section04IT and SAP
Which records to generate per establishment and how to test the answer of each line of the 1010.
See the role section05Audit
What evidence shows that the establishment's list of obligations was confirmed with the state.
See the role sectionBlock 1 changes from company to company, and record 1010 tells you which of its parts apply to you
In Block 1, the list of records depends heavily on the establishment and the state. It always includes 1001, 1010 and 1990. Record 1010 states, record by record, whether the taxpayer must submit it. The others cover exports (1100 to 1110), ICMS credits (1200 to 1255), fuels, mills and energy (1300 to 1510), added value (1400), electronic payments (1600 and 1601), tax documents used (1700 and 1710), separate calculation (1900 to 1926) and incentives (1960 to 1980).
What the tax authorities publish
The fields and validations of each record and the list of 1010 answers, on pages 289 to 324 of Practical Guide 3.2.4, dated 30/07/2026.
What the tax authorities do not publish
Which records your state requires from your establishment, where SAP takes each value from, and how your master data identifies the exporter, the mill or the fuel station.
What DFSpro proves
That the answer on each line of the 1010 matches what the file generates, and that each record in the block has a proven origin in the system.
- To place the block within the file, see SPED Fiscal in SAP.
- Handling of foreign operations is in foreign trade in SAP.
The 38 records of Block 1, from 1001 to 1990
The Block 1 records split into those that apply to everyone and those that depend on activity or state. Each record comes with its level, expected occurrence and the page of its sheet in the Guide.
Opening, mandatory records and closing
The 1001 opens the block and the 1990 closes it. The 1010 must be submitted by all taxpayers and declares, line by line, which block records the establishment submits.
Records: 1001, 1010, 1990.
Exports
The 1100 is filled in the month the export is concluded. The 1105 lists the linked tax documents and the 1110 states the origin of third-party goods in an indirect export.
Records: 1100, 1105, 1110.
ICMS credits and refunds
The 1200 shows the running account of the credits controlled outside the calculation and the 1210 details their use. The 1250 and 1255 consolidate refund, reimbursement and supplementary payment balances.
Records: 1200, 1210, 1250, 1255.
Specific activities
Fuel retail (1300 to 1370), sugar and alcohol mills (1390 and 1391), electricity in interstate operations (1500 and 1510) and air transport (1800).
Records: 1300, 1310, 1320, 1350, 1360, 1370, 1390, 1391, 1500, 1510, 1800.
Separate ICMS calculation
The 1900 flags the separate calculation and the 1910 sets the period. The 1920 calculates, the 1921 to 1923 handle adjustments and additional information, the 1925 declaratory values and the 1926 the amounts payable.
Records: 1900, 1910, 1920, 1921, 1922, 1923, 1925, 1926.
Information for the tax authorities and incentives
Added value by municipality (1400), electronic payment instruments (1600 and 1601), tax documents used and canceled (1700 and 1710) and the GIAF incentive statements (1960 to 1980).
Records: 1400, 1600, 1601, 1700, 1710, 1960, 1970, 1975, 1980.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| 1001 | Block 1 opening | 1 | one per file | 289 |
| 1010 | Mandatory records of block 1 | 2 | 1, as in the Guide | 290 |
| 1100 | Export information record | 2 | 1:N | 291 |
| 1105 | Export tax documents | 3 | 1:N | 293 |
| 1110 | Indirect export operations, third-party goods | 4 | 1:N | 293 |
| 1200 | Tax credit control, ICMS | 2 | 1:N | 294 |
| 1210 | Use of tax credits, ICMS | 3 | 1:N | 295 |
| 1250 | Consolidated balances of refund, reimbursement and supplementary payment of ICMS | 2 | 1:1 | 295 |
| 1255 | Consolidated balances of refund, reimbursement and supplementary payment of ICMS by reason | 3 | 1:N | 296 |
| 1300 | Daily fuel movement | 2 | 1:N | 297 |
| 1310 | Daily fuel movement by tank | 3 | 1:N | 298 |
| 1320 | Sales volume | 4 | 1:N | 299 |
| 1350 | Pumps | 2 | 1:N | 300 |
| 1360 | Pump seals | 3 | 1:N | 300 |
| 1370 | Pump nozzles | 3 | 1:N | 301 |
| 1390 | Mill production control | 2 | 1:N | 301 |
| 1391 | Daily mill production | 3 | 1:N | 302 |
| 1400 | Information on added value | 2 | 1:N | 304 |
| 1500 | Electricity invoice or bill (code 06), interstate operations | 2 | several (per file) | 305 |
| 1510 | Items of the electricity invoice or bill (code 06) | 3 | 1:N | 307 |
| 1600 | Total of credit and debit card operations, store card (private label) and other electronic payment instruments (valid until 31/12/2021) | 2 | 1:N | 308 |
| 1601 | Operations with electronic payment instruments (valid from 01/01/2022) | 2 | 1:N | 309 |
| 1700 | Tax documents used | 2 | V, as in the Guide (abbreviation not explained) | 309 |
| 1710 | Tax documents canceled or voided | 3 | 1:N | 310 |
| 1800 | DCTA, statement of ICMS credit on air transport | 2 | 1, as in the Guide | 311 |
| 1900 | Separate calculation indicator for ICMS | 2 | 1:N | 311 |
| 1910 | Period of the separate calculation of ICMS | 3 | 1:N | 312 |
| 1920 | Separate calculation of ICMS | 4 | one (per period) | 313 |
| 1921 | Adjustment, benefit or incentive in the separate calculation of ICMS | 5 | 1:N | 316 |
| 1922 | Additional information on the adjustments in the separate calculation of ICMS | 6 | 1:N | 317 |
| 1923 | Additional information on the adjustments in the separate calculation of ICMS, identification of the tax documents | 6 | 1:N | 317 |
| 1925 | Additional information on the separate calculation, declaratory values | 5 | 1:N | 318 |
| 1926 | Obligations of ICMS payable, operations related to the separate calculation | 5 | 1:N | 319 |
| 1960 | GIAF 1, information guide and calculation of tax and financial incentives: industry (presumed credit) | 2 | 1:N | 320 |
| 1970 | GIAF 3, information guide and calculation of tax and financial incentives: import (deferral on entry and presumed credit on the subsequent exit) | 2 | 1:N | 321 |
| 1975 | GIAF 3, information guide and calculation of tax and financial incentives: import (domestic exits by tax rate band) | 3 | 1:4 | 322 |
| 1980 | GIAF 4 information guide and calculation of tax and financial incentives: distribution center (entries and exits) | 2 | 1, as in the Guide | 323 |
| 1990 | Block 1 closing | 1 | one per file | 324 |
Records 1600 and 1601 are successive versions of the same subject, and the Guide marks the validity of each. The page leads to the full sheet. For records 1010, 1700 and 1800 the Guide prints the occurrence as "1" or "V", and the table repeats the value without interpreting it; to learn how to submit each one, check the record sheet and the state guidance.
Nine passages from the Guide that show how Block 1 depends on the state and the activity
The nine passages below cover the general logic of the block and the role of the 1010. The record sheets bring other validations.
What the block is for
“This block is for providing other information required by the tax authorities.”
Block 1, page 289.
The 1010 is never missing
“besides the opening and closing records, you must always report record 1010.”
Record 1001, page 290.
Everyone answers the 1010
“This record must be submitted by all taxpayers.”
Record 1010, page 290.
A state exemption becomes an N answer
“If the state exempts the submission of the record, the answer for the specific field of the record must be “N”.”
Record 1010, page 290.
Month of the export
“This record must be filled in the month the direct or indirect export is concluded by the actual exporter.”
Record 1100, page 291.
Running account of credits
“This record shows the running account of the tax credits of ICMS, controlled outside the calculation.”
Record 1200, page 294.
The state decides who must submit
“Each state will determine whether this record must be submitted.”
Record 1200, page 294.
Adjustment codes
“From January 2013, only the codes whose fourth character is “9” may be used.”
Record 1200, page 294.
Separate calculation
“This record is meant to post the ICMS of operations that state legislation requires to be calculated separately.”
Record 1900, page 311.
Fields and validations, sheet by sheet
- 1010, field IND_COMB, completion. “If there is no movement or stock in the period, enter No” Page 291.
- 1105, field DT_DOC, completion. “enter the issue date of the export invoice in the format “ddmmyyyy”, without formatting separators” Page 293.
- 1250, field VL_CREDITO_ICMS_OP, validation. “the value entered in this field must equal the sum of the “VL_CREDITO_ICMS_OP_MOT” fields of records 1255” Page 296.
- 1300, field VOL_ENTR, completion. “enter the volume of fuel received on the day of the movement (record C171)” Page 298.
- 1320, field CNPJ_INTERV, completion. “CNPJ_INTERV: CNPJ of the company responsible for the maintenance contract, for which the authorized technician works (when applicable)” Page 300.
- 1391, field ENT_ANID_HID, completion. “enter the quantity (liters) of anhydrous alcohol resulting from the conversion of hydrated alcohol (if COD_PROD of record 1390 equals 02) or the quantity” Page 303.
- 1400, field VALOR, completion. “Check with each state's Finance Department which values to report” Page 304.
- 1700, field NUM_DOC_FIN, completion. “Final number of the document range, entered in field 02, used in the period of the EFD-ICMS/IPI” Page 310.
- 1920, field VL_SLD_APURADO_OA, validation. “the value entered must be filled based on the expression: sum of the total of transferred debits (VL_TOT_TRANSF_DEBITOS_OA) with total of debit adjustments (VL_TOT_AJ_DEBITOS_OA) with” Page 315.
- 1926, field NUM_PROC, completion. “the value must have up to 60 characters. Validation: if this field is filled in, the fields IND_PROC and PROC must also be filled in” Page 319.
- 1960, field G1_11, validation. “This field must equal field G1_05 (debit balance of ICMS before the incentive deductions) minus field G1_10 (incentive deduction from” Page 321.
- 1975, field G3_12, validation. “the value entered must be less than or equal to the product of ALIQ_IMP_BASE and G3_11” Page 323.
Each passage in quotation marks is from the Guide, translated here, with the PDF page shown. The text around it holds DFSpro's recommendation for the client's environment. CNPJ is the Brazilian company tax ID.
How to prove that Block 1 of the file matches the obligation of the establishment
The Guide defines the 1010 answers and the validations of each record. The tests below are DFSpro's suggestion and depend on the client's sector and state.
- The 1010 against reality. Fill in the 1010 per establishment and compare each S or N answer with the state obligation and with the records the file carries. An S answer with no record, or a record with no S answer, is a finding to explain.
- Exports. Follow an export from the tax document to the 1100 in the month it is concluded, with the 1105 documents and, in an indirect export, the origin of the goods in the 1110. Keep the evidence of the check.
- Credits outside the calculation. Reconcile the 1200 with the client's credit control: credit taken, credit received by transfer and balance. Check that the sum of the 1210 uses matches the value shown on the 1200 sheet.
- Specific sector. For a fuel station, mill, energy distributor or air carrier, test the sector records with a real month and note each exception with its justification.
- Separate calculation. When an adjustment requires a separate calculation, follow the chain from the 1900 to the 1926 and the link to the detail records that require it, up to the amount payable.
- Records that depend on the state. List the records the state makes mandatory for the establishment, such as 1250, 1400, 1700 or the incentive statements, and ask the Finance Department for confirmation before each layout change.
- In which states is there a state registration, and what does each Finance Department require in Block 1?
- Does the company export directly or indirectly, and who concludes the operation?
- Are there ICMS credits controlled outside the calculation, with a state adjustment table?
- Is the establishment a fuel station, mill, energy distributor or air carrier?
- Which benefits or incentives create a separate calculation or their own statement?
The general test plan for the file is in tax tests, and the origin of the benefits that create a separate calculation and incentive is in state tax benefits and incentives.
Who confirms each state's obligation and who keeps the 1010 answer
The most fragile part of Block 1 is the obligation that changes without notice. Someone has to follow each state and record what was decided.
Obligation owner per state
Name who confirms with each Finance Department what the establishment must submit. DFSpro builds the proof plan, and your company decides the classification.
1010 answer documented
Keep, per period, the 1010 answers, the source of the obligation in each state and the date of confirmation. In an audit, this list explains the file.
Review at every change
Repeat the check when the state changes the obligation, when the company opens an establishment in another state, or when it starts to export, produce fuel or use a new benefit.
Your company's decision
The obligation of each record, the classification by activity and the choice of benefits are decisions of your company, with guidance from the State Finance Departments. DFSpro takes care of the system: design, setup and proof of the data path to the record.
Who published each piece of information, and when
The list of Block 1 records your state requires today. The validity of each version of the payment instrument records. The coverage of each sector record in the solution that generates the file.
Questions about the extra information in the file, in SAP
01What does Block 1 gather?+
The other information required by the tax authorities: exports, ICMS credits controlled outside the calculation, fuels, energy, payment instruments, added value, separate calculation and incentives. Which ones apply to your establishment depends on the activity and the state.
02What is record 1010 for?+
It is submitted by all taxpayers and declares, with S or N, which block records the establishment submits. When the state exempts a record, the matching answer must be N. That is why the 1010 always appears, even in a file with few records in the block.
03Who fills in the 1100, the export record?+
The actual exporter, in the month the direct or indirect export is concluded. In an indirect export the 1110 states the origin of goods bought from third parties. Whether your operation counts as an export is your company's decision.
04What does the 1200 control, and who requires it?+
The 1200 shows the running account of ICMS tax credits controlled outside the calculation, and the 1210 details their use. According to the Guide, each state determines whether it is required. So confirmation with the Finance Department comes before the test design.
05Are the 1250 and 1255 mandatory?+
Not as a general rule. The Guide says that whether they are required, and how they are posted, is set by the state where the taxpayer is domiciled. When they exist, the 1250 consolidates values that must match the sum of the 1255 fields.
06Which records are only for certain sectors?+
The Guide covers the 1300 to 1370 for fuel retailers, the 1390 and 1391 for sugar and alcohol mills, the 1500 and 1510 for the electricity sector in interstate exits and the 1800 for air transport companies. If the establishment is in none of these sectors, confirm with the state before answering the 1010.
07What is the separate calculation in the 1900?+
It is the posting of the ICMS on operations that state legislation requires to be calculated separately. The Guide limits it to taxpayers required by the specific legislation of each state, and the 1900 is mandatory only in situations shown on its sheet, tied to the adjustments of certain codes.
08What are records 1960, 1970, 1975 and 1980?+
They are the GIAF statements of tax and financial incentives: presumed credit in industry, import and distribution center. The Guide says to submit them only if the taxpayer is required by specific legislation. Applying an incentive is your company's decision.
09What changed in the electronic payment instruments?+
The 1600 was valid until 31/12/2021 and the 1601 is valid from 01/01/2022. The Guide says the information was optional in 2022 and that whether it is required from 2023 must be checked with each state. Confirmation for your case rests with your Finance Department.
10Do the Block 1 records come out of SAP without manual work?+
It depends on the solution that builds the file and on the sectors the company works in. The Guide describes the finished file, and each solution builds that result in its own way. The answer for your environment comes from comparing the 1010, the state obligation and the records generated.
11What drives the cost of proving Block 1?+
There is no official figure or public price. The effort depends on the number of states and establishments, the sectors involved and the volume of exports and benefits. A proposal comes after a survey of the obligations per establishment.
12Does DFSpro say which records my establishment submits?+
No. Your company decides, with the state Finance Department. DFSpro shows what the Guide requires, builds the proof plan and checks that the file reflects the decision.
Bring the list of the company's states, sectors and benefits and we will build the proven 1010
The conversation starts with a simple survey: in which states the company has an establishment, which activities it carries out and which benefits it uses. It also helps to bring the last file generated and the answer the 1010 gave.
Read also: foreign trade in SAP, state tax benefits, ancillary obligations in SAP and Block K in SAP.