Block B in SAP: the ISS bookkeeping that only Federal District taxpayers file, and how to prove the calculation closes
Block B brings the bookkeeping and calculation of ISS, the municipal services tax, into the EFD ICMS/IPI. According to Practical Guide 3.2.4, it applies from January 2019 and is exclusive to taxpayers in the Federal District (DF): anyone outside the DF reports only the opening and closing of the block, with no activity.
Your company classifies the establishment, and the tax authorities set the rule. DFSpro works on the system: from the service document to B020, from B420 to B470, with proof that the totals in the file close against each other.
Start with the question for your role
The five entries below follow who reads the block: each one sums up the typical question of the role and points to the section that answers it.
01Tax and compliance
Who files the block, what changes outside the Federal District and which validations the Guide requires in each record.
See the section for this role02Services and billing
How each service document, rate and item of the LC 116/2003 list reaches the file.
See the section for this role03IT and SAP
Which check totals exist between the records and how to test them in the generated file.
See the section for this role04Controlling
How withholding, deduction and the ISS payable reconcile with accounting.
See the section for this role05Audit
Which evidence shows that the block's calculation was checked in each period.
See the section for this roleBlock B calculates ISS inside the EFD, and only the Federal District taxpayer reports data in it
Block B books the service documents subject to ISS (B020 and B030), breaks each one down by rate and item of the LC 116/2003 service list (B025 and B035), totals the amounts by combination (B420) and the withheld amounts (B440), records deductions (B460) and calculates the ISS payable (B470). Records B350, B500 and B510 cover financial institutions and professional partnerships.
What the tax authorities publish
Layout, validations and check totals of the block, on pages 48 to 62 of Practical Guide 3.2.4, dated 30/07/2026.
What the tax authorities do not publish
How the SAP service document reaches B020, which item of the service list applies to each service in your catalog and how withholding is calculated in your system.
What DFSpro proves
That each total in B470 matches the sum of the B420 and B440 records behind it, and that the combination of rate and item is the same as in the source document.
- ISS calculation in SAP outside the EFD is covered in ISS calculation in SAP.
- The general context of the file is covered in SPED Fiscal in SAP.
The 13 ISS records in the file, from the opening B001 to the closing B990
The Block B records follow the natural order of the calculation: document, detail, total, withholding, deduction and tax payable. This table lists the ISS records, with their hierarchy, occurrence and the page of each sheet in the Guide.
Opening and closing
B001 opens the block and states whether there is ISS activity, and B990 closes it with the line count. Outside the Federal District, these are the only two records reported.
Records: B001, B990.
Service documents
B020 books purchases and provision of services on several document models, including the NF-e (Brazil's electronic invoice). B030 covers the simplified services invoice (code 3A).
Records: B020, B030.
Detail by rate and item
B025 and B035 break down the amounts of B020 and B030 by combination of ISS rate and item of the LC 116/2003 service list.
Records: B025, B035.
Totals, withholdings and deductions
B420 totals the services provided by rate and item, B440 totals the withheld amounts and B460 records the ISS deductions.
Records: B420, B440, B460.
ISS calculation
B470 gathers the totals of the services provided and calculates the company's own ISS, the ISS withheld by the filer as service recipient and the professional-partnership ISS.
Records: B470.
Specific cases
B350 reports services of financial institutions. B500 and B510 calculate the ISS of the professional partnership, with the list of partners and employees.
Records: B350, B500, B510.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| B001 | Opening of block B | 1 | one per file | 48 |
| B020 | Invoice (code 01), services invoice (code 03), standalone services invoice (code 3B), producer invoice (code 04), road cargo transport document (code 08), NF-e (code 55), NFC-e (code 65) and NF3-e (code 66) | 2 | several (per file) | 48 |
| B025 | Breakdown by combination of rate and item of the services list in LC 116/2003 | 3 | 1:N | 50 |
| B030 | Simplified services invoice (code 3A) | 2 | several (per file) | 52 |
| B035 | Breakdown by combination of rate and item of the services list in LC 116/2003 | 3 | 1:N | 53 |
| B350 | Services provided by financial institutions | 2 | several (per file) | 54 |
| B420 | Totals of services provided by combination of rate and item of the services list in LC 116/2003 | 2 | several (per file) | 55 |
| B440 | Totals of withheld amounts | 2 | several (per file) | 57 |
| B460 | Deductions from ISS | 2 | several (per file) | 58 |
| B470 | Calculation of ISS | 2 | one (per file) | 59 |
| B500 | Calculation of ISS for professional partnerships | 2 | one (per file) | 60 |
| B510 | Professional partnership, employees and partners | 3 | several (per file) | 61 |
| B990 | Closing of block B | 1 | one per file | 62 |
The level shows the hierarchy within the block, and the page leads to the sheet with the fields, external tables and validations of each record.
Nine excerpts from the Guide that show how Block B is counted and checked
The nine excerpts below show the essentials of the block. Each record sheet carries other validations, and the sheet remains the reference text.
File of a taxpayer outside the Federal District
“Establishments NOT domiciled in the Federal District must report only records B001 and B990”
Record B001, page 48.
A block with data needs more than the opening
“If the value is equal to “0” (zero), at least one record besides the opening and closing records of the block must be reported”
Record B001, page 48.
Which documents are included
“This record must be generated for each tax document with code 01, 03, 3B, 04, 08, 55, 65 and 66”
Record B020, page 48.
One line per rate and item
“two or more records B025 with the same combination of values in the fields: ALIQ_ISS and COD_SERV”
Record B025, page 51.
Simplified invoice reported together
“as long as the numbering is continuous and the series and issue date are the same”
Record B030, page 52.
A single total per combination
“two or more records B420 with the same combination of values in the fields: ALIQ_ISS and COD_SERV”
Record B420, page 55.
Recipient and provider
“When the filer acquires a service, report [0]; when the filer provides a service, report [1].”
Record B440, page 57.
With no withholding, the record exists and is zeroed
“report the withholding calculation base and ISS withheld as zero”
Record B440, page 57.
The calculation closes with the totals
“the value reported must equal the sum of the values reported in the field “VL_CONT” of the records B420.”
Record B470, page 60.
Fields and validations, sheet by sheet
- B020, field CHV_NFE, filling. “mandatory field for NF-e, COD_MOD equal to “55”, and for NF3-e, COD_MOD equal to “66”” Page 50.
- B020, field VL_ISNT_ISS, validation. “the value reported must equal the sum of the values reported in the field “VL_ISNT_ISS_P” of the child records B025 ” Page 50.
- B025, field VL_CONT_P, filling. “report the value of the portion of the accounting value that refers to the combination of rate and service list item of the tax document reported in B020” Page 51.
- B025, field COD_SERV, filling. “report the LC 116/03 list item that matches the service provided. Validation: The code reported must appear in Table 4.6.3” Page 51.
- B030, field VL_ISNT_ISS, validation. “the value reported must equal the sum of the values reported in the field “VL_ISNT_ISS_P” of the child records B035 ” Page 53.
- B035, field VL_BC_ISS_P, filling. “report the value of the portion of the calculation base that refers to the combination of rate and service list item of the tax documents reported in” Page 54.
- B350, field CTA_COSIF, filling. “Report the COSIF code for the service revenue. Validation: The code reported must appear in Table 4.6.2” Page 55.
- B350, field VL_ISS, validation. “The value must equal the product of the calculation base “VL_BC_ISS” and the rate “ALIQ_ISS”” Page 55.
- B420, field VL_ISNT_ISS, validation. “the value reported must equal the sum of the values reported in the field “VL_ISNT_ISS_P” of the records B025 (for the filer's own services provided, that is” Page 56.
- B460, field IND_OBR, filling. “indicate which obligation the deduction refers to. Valid values: [0, 1, 2]” Page 59.
- B470, field VL_BC_ISS_RT, validation. “the value reported must equal the sum of the values reported in the field “VL_BC_ISS_RT” of the records B440 (for the filer's own services provided, that is” Page 60.
- B470, field VL_ ISS_REC, validation. “the value reported must match the value reported in the field VL_ ISS less the values reported in the fields VL_ISS_RT and VL_DED” Page 60.
The quotation marks isolate the Guide's own words, each with its page. What accompanies each excerpt is a DFSpro suggestion for the ISS calculation.
How to prove that the ISS calculated in the file matches the service documents
The Guide defines the check totals. The tests below are a DFSpro recommendation, and the scenarios vary with the client's service catalog and the solution that generates the file.
- Who is in and who is out. Confirm, by establishment, whether the file goes with data or with no activity. An establishment outside the Federal District must go out with only the opening and closing. Record the evidence of the check.
- Document and detail. Add up the B025 values of each B020 and compare with the source document. Repeat for B035 and B030, paying attention to the continuous numbering of simplified invoices.
- Combination of rate and item. List the combinations of rate and service item for the month and check that each one appears only once in B420. The client's service catalog must point to an item of the LC 116/2003 list.
- Withholding, with and without a value. Test one month with withholding and one without. In the second, B440 must exist with the base and withheld ISS at zero, and the check must show the decision of the responsible area.
- B470 sum. Check, field by field, that each B470 total is the sum of the B420 and B440 records named in the sheet. Any difference is a validation finding, not a manual adjustment.
- Professional partnership. When the client has this regime, cross-check the partners and employees in B510 against the personnel master data and confirm that there is at least one partner and no repeated CPF (the Brazilian individual tax ID).
- Which services does the company provide and buy, and which item of the LC 116/2003 list applies to each one?
- Is ISS withheld on services provided or on purchases, and who calculates the withheld amount?
- Is there a simplified services invoice, with continuous numbering by series?
- Is any establishment outside the Federal District, which must go out with only the opening and closing?
- Who reconciles the ISS calculated with accounting in each period?
Block B is only part of the SPED test script. The rest is in tax tests.
Who decides the classification and who checks the calculation
Block B mixes a tax decision, the services master data and accounting reconciliation, and each part needs an owner.
Classification
It is up to your company to decide whether the establishment is in the Federal District for this block, with guidance from the competent tax authority. DFSpro does not make that choice.
Service catalog
Define who maintains the link between each service sold or bought and the service list item. A change in this link changes B025, B035 and B420.
Monthly reconciliation
Reconcile the ISS calculated in B470 with the amount booked and with the payment, and keep the evidence for each period, with the owner and date.
Your company's decision
Who files the block, what applies to each service and the amount payable are decisions of your company, within what the tax authorities require. The system is DFSpro's part: how each record is created, how it is set up and how it is proven.
Who published each piece of information, and when
The Federal District legislation on ISS and the service list in force in the period. The rule of your state for anyone outside the Federal District. The coverage of Block B in the solution that generates your file.
Common questions from those who must file ISS in the EFD, in SAP
01Who files Block B of the EFD ICMS/IPI?+
According to Practical Guide 3.2.4, Block B applies since January 2019 and is exclusive to taxpayers in the Federal District. Establishments outside the Federal District report only B001 and B990, with the block empty. Whether your establishment is in the group that must file is a decision for your company.
02What does B020 book, and what changes in B030?+
For each document of purchase or provision of services on several models (including the NF-e and NFC-e), B020 records the amounts subject to ISS. B030 covers the simplified services invoice (code 3A), which can group invoices with continuous numbering, the same series and the same issue date.
03What are B025, B035 and B420 for?+
To show the amounts by combination of ISS rate and item of the LC 116/2003 service list. B025 and B035 break down each document, and B420 gives the total for the period. The Guide forbids repeating the same combination of rate and item under the same document or in the same file.
04How does B470 connect to the other records?+
B470 calculates the company's own ISS, the ISS withheld by the filer as recipient and the professional-partnership ISS, and several of its fields must equal the sum of fields in B420 and B440. That is why the proof starts with the totals: if B470 does not close, the difference is in one of the records that feed it.
05Is B440 mandatory when nothing was withheld?+
The Guide says the record must be reported even with no withholding on the filer's purchases and services, with the calculation base and withheld ISS at zero. There is an exception for services covered by documents with code 65 or 3A, which do not go into this record.
06What are B350, B500 and B510?+
B350 records service revenue of financial institutions. B500 and B510 cover the professional partnership: the first holds revenue, number of professionals and ISS payable, and the second lists partners and employees. The Guide requires at least one partner when B510 exists.
07Can Block B be filed with no activity?+
Yes, when the B001 indicator is 1: in that case only the opening and closing may appear. With value 0, at least one record besides those two is needed. The right choice depends on the establishment's real activity in the period.
08Does the SAP service document become B020 with no manual adjustment?+
Only if the solution that builds the file and the service catalog are properly linked to the LC 116/2003 list. The Guide does not detail how each system reaches that result. The answer for your environment comes from comparing the service documents with the generated file.
09What is the cost of adjusting ISS in the file?+
There is no public price or official figure. The effort varies with the size of the service catalog, the volume of documents and the presence of withholding or the professional-partnership regime. A proposal comes only after we look at a sample of documents and the catalog.
10How long until the ISS in the file is checked?+
A deadline without a diagnosis would be a guess. The bottleneck is usually the link between service and list item, not the generation of the record. A deadline commitment comes only after we see the catalog and a real month of documents.
11Do I need to redo the proof when the service list or the rate changes?+
We recommend yes. A change in the rate or the item alters the combination behind B025 and B420, and the B470 sum stops matching if the link is left behind. The proof is a cross-check of totals and costs little compared with rework.
12Who decides whether my establishment reports data in Block B?+
Your company, guided by the competent tax authority. DFSpro explains what the Guide requires and proves what the system generates.
Show us your service catalog and we check Block B
The conversation starts with the catalog: which services the company provides and buys, in which city, at what rate and with which list item. It also helps to bring one month of documents and the last file generated.
Read also: ISS calculation in SAP, ancillary obligations in SAP, electronic tax documents and Block K in SAP.