Block E in SAP: the ICMS, tax substitution, Difal and IPI calculation the file declares, and how to prove that it matches the documents
Block E is where the EFD ICMS/IPI declares the tax calculated for the period: ICMS (Brazil's state value-added tax) on own operations, ICMS tax substitution, the differential rate (Difal) with the Poverty Relief Fund, and IPI (the federal excise tax). Almost every value in the block must be the sum of records from other blocks, and Practical Guide 3.2.4 says which ones.
The calculation itself is your company's decision, within the law of each state. The system is where DFSpro works: configuring it and proving that what SAP calculates is what the file declares, document by document and value by value.
Start with the question for your role
People who read Block E look for different answers. Choose your role to go straight to the section that matters, without going through the whole calculation.
01Tax and compliance
Which calculations the block holds, what is declaratory and which records are mandatory even with no activity.
See the section for this role02Accounting
How the tax payable in E116 is reconciled with the ledger account and with the payment slip.
See the section for this role03IT and SAP
Which sums in E110 come from the analytic records and how to test them in the generated file.
See the section for this role04Incentives and benefits
How each adjustment, benefit and incentive reaches E111 and the additional records.
See the section for this role05Audit
Which evidence shows that the calculation in the file was redone from the documents.
See the section for this roleBlock E declares the calculated tax, and each of its values must be possible to rebuild from the documents
Block E has four calculations: ICMS on own operations (E100 to E116), ICMS tax substitution (E200 to E250), the differential rate and the Poverty Relief Fund by state of origin and destination (E300 to E316) and IPI (E500 to E531). Each one has the period, the calculation, the adjustments, the additional information and the obligations payable. The EFD does not calculate CBS, IBS or IS.
What the tax authorities publish
Each record with its fields, keys and check sums, on pages 225 to 256 of Practical Guide 3.2.4, updated on 30/07/2026.
What the tax authorities do not publish
How SAP arrives at the tax for the period, which adjustment code applies to each of your benefits and how the rule of each state enters your calculation.
What DFSpro proves
That the debit, the credit and the tax payable in the file are the sum of the documents and the adjustments, and that the payment slip equals the total of E116.
- The calculation of tax in SAP, before the file, is covered in tax calculation in SAP.
- To see the file as a whole, start with SPED Fiscal in SAP.
The 26 records of the calculation, from own ICMS to IPI
Each calculation in the block repeats the same logic: period, calculated values, adjustments, detail and obligation payable. Here are the calculation records, with level, occurrence and the page where the sheet appears in the Guide.
Opening and closing
E001 opens the block and says whether there is a calculation to declare, and E990 closes the block with the count of its lines.
Records: E001, E990.
ICMS, own operations
E100 sets the period and E110 calculates the tax. E111 details adjustments, benefits and incentives, E112 and E113 carry additional information, E115 the declaratory values and E116 the obligations payable.
Records: E100, E110, E111, E112, E113, E115, E116.
ICMS, tax substitution
E200 sets the period by state and E210 calculates. E220, E230 and E240 handle adjustments and additional information, and E250 the obligations payable.
Records: E200, E210, E220, E230, E240, E250.
Difal and the Poverty Relief Fund
E300 sets the period by state of origin and destination, under Constitutional Amendment 87/2015, and E310 calculates. E311, E312 and E313 carry adjustments, and E316 the obligations.
Records: E300, E310, E311, E312, E313, E316.
IPI
E500 sets the period, E510 consolidates the values by CFOP and IPI CST, and E520 calculates. E530 and E531 detail adjustments and related documents.
Records: E500, E510, E520, E530, E531.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| E001 | Opening of block E | 1 | one per file | 225 |
| E100 | Calculation period for ICMS | 2 | 1:N | 225 |
| E110 | Calculation of ICMS, own operations | 3 | one per period | 226 |
| E111 | Adjustment, benefit and incentive in the calculation of ICMS | 4 | 1:N | 229 |
| E112 | Additional information on the adjustments in the calculation of ICMS | 5 | 1:N | 230 |
| E113 | Additional information on adjustments in the calculation of ICMS, identification of tax documents | 5 | 1:N | 230 |
| E115 | Additional information on the calculation, declaratory values | 4 | 1:N | 231 |
| E116 | Obligations for ICMS paid or payable, own operations | 4 | 1:N | 232 |
| E200 | Calculation period for ICMS, tax substitution | 2 | 1:N | 233 |
| E210 | Calculation of ICMS, tax substitution | 3 | one per period | 234 |
| E220 | Adjustment, benefit and incentive in the calculation of ICMS tax substitution | 4 | 1:N | 237 |
| E230 | Additional information on adjustments in the calculation of ICMS tax substitution | 5 | 1:N | 238 |
| E240 | Additional information on adjustments in the calculation of ICMS tax substitution, identification of tax documents | 5 | 1:N | 238 |
| E250 | Obligations for ICMS paid or payable, tax substitution | 4 | 1:N | 239 |
| E300 | Calculation period for the poverty relief fund and the ICMS differential rate, origin and destination states, EC 87/15 | 2 | 1:N | 240 |
| E310 | Calculation of the poverty relief fund and the ICMS differential rate, origin and destination states, EC 87/15. (valid from | 3 | one (per period) | 243 |
| E311 | Adjustment, benefit and incentive in the calculation of the poverty relief fund and the ICMS differential rate origin and destination states, EC 87/15 | 4 | 1:N | 247 |
| E312 | Additional information on adjustments in the calculation of the poverty relief fund and the ICMS differential rate origin and destination states, EC 87/15 | 5 | 1:N | 248 |
| E313 | Additional information on adjustments in the calculation of the poverty relief fund and the ICMS differential rate origin and destination states, EC 87/15, identification of tax documents | 5 | 1:N | 249 |
| E316 | Obligations paid or payable, poverty relief fund and ICMS differential rate origin and destination states, EC 87/15 | 4 | 1:N | 250 |
| E500 | Calculation period for IPI | 2 | one or several (per file) | 251 |
| E510 | Consolidation of the values of IPI | 3 | 1:N | 252 |
| E520 | Calculation of IPI | 3 | 1:1 | 253 |
| E530 | Adjustments in the calculation of IPI | 4 | 1:N per period | 253 |
| E531 | Additional information on adjustments in the calculation of IPI, identification of tax documents (01 and 55) | 5 | 1:N | 255 |
| E990 | Closing of block E | 1 | one per file | 256 |
E310 appears in two sheets, one valid until 31/12/2016 and another since 01/01/2017. The full fields of each record are on the matching page of the Guide.
Nine passages from the Guide that show how the calculation in the file is supported
These are the rules with the greatest practical effect on the calculation. Other validations are in the sheet of each record.
Periods with no gap and no overlap
“The periods reported must cover the whole interval of the tax ledger, with no overlap or omission of dates or periods.”
Record E100, page 225.
Present even with no activity
“The record must be filed even for periods with no activity.”
Record E110, page 226.
The debit is the sum of outbound invoices
“the value entered must match the sum of all outbound tax documents that generate ICMSdebit”
Record E110, page 227.
The debit closes with the analytic records
“The value in this field must equal the sum of VL_ICMS of all records C190”
Record E110, page 227.
Declaratory does not enter the calculation
“These values are merely declaratory and are not counted in the ICMScalculation.”
Record E115, page 231.
The obligations close with the tax payable
“The sum of the obligations in this record must equal the sum of fields VL_ICMS_RECOLHER and DEB_ESP, of record E110.”
Record E116, page 232.
Same calculation in tax substitution
“must equal field VL_ICMS_RECOL_ST (record E210) plus field DEB_ESP_ST (record E210)”
Record E250, page 239.
When Difal applies
“The record is mandatory if the sum, by state, of the values of fields VL_ICMS_UF_DEST of records C101 and D101 is greater than zero”
Record E300, page 241.
IPI only for industrial or equivalent
“This record must be filed by industrial or equivalent establishments, as set out in the IPI Regulation IPI”
Record E500, page 251.
Fields and validations, sheet by sheet
- E100, field DT_INI, completion. “enter the start date the calculation refers to, in the format “ddmmyyyy”, without formatting separators” Page 226.
- E110, field VL_ESTORNOS_DEB, validation. “the value entered must match the sum of VL_AJ_APUR of records E111” Page 228.
- E112, field NUM_DA, completion. “this field must be filled in if the adjustment refers to a collection document, such as undue payments, advance payments and others” Page 230.
- E113, field COD_ITEM, completion. “this field must be entered only when the adjustment refers to a specific item or product of the document” Page 231.
- E200, field DT_FIN, completion. “enter the end date the calculation refers to, in the format “ddmmyyyy”, without formatting separators” Page 233.
- E210, field VL_OUT_DEB_ST, validation. “the value entered must match the sum of field VL_AJ_APUR of record E220” Page 235.
- E240, field COD_PART, completion. “for inbound documents, the information on the issuer of the document or the sender of the goods must be shown” Page 239.
- E310, field DEB_ESP_DIFAL, validation. “Enter by state: Sum of fields VL_AJ_APUR of records E311” Page 246.
- E310, field VL_TOT_DEB_FCP, completion. “If the state of record E300 equals the state of record 0000, enter the value zero” Page 246.
- E316, field COD_REC, validation. “When field 02 (state) of record E300 equals field 09 (state) of record 0000” Page 251.
- E520, field VL_DEB_IPI, validation. “the value entered must match the sum of field VL_IPI of record E510, when the CFOP starts with ‘5’ or ‘6” of records C190” Page 253.
- E530, field VL_AJ, completion. “enter the value of the adjustments entered in the fields "other debits" or "other credits", whose values were not shown on the tax documents, that is” Page 254.
Text in quotation marks is the Guide's own wording, with the PDF page beside it. The rest of each card is DFSpro's comment on the calculation.
How to prove that the SAP calculation is the same one the file declares
The Guide defines the check sums. The tests are a DFSpro proposal and change with the taxes calculated at the establishment and with the solution that generates the file.
- Calculation periods. Compare the dates of the periods in E100, E200, E300 and E500 with the period of record 0000 and check that there is no gap or overlap.
- Debits and credits. Add up the ICMS of the outbound and inbound analytic records named in the E110 sheet and compare with the debit and credit fields. Keep the evidence of the check.
- Adjustments and additional information. List the adjustments of the month and check that each one is in E111 with the right code and, where there is a case, slip or document, in the additional records. Note the reason for each exception.
- Payment. Compare the total of E116 with the tax payable and the off-calculation values in E110, and with the slip actually paid. The responsible team must explain any difference.
- Tax substitution and Difal. In a month with tax substitution or Difal, apply the same calculation by state to records E210, E250, E310 and E316. Also test a month with no activity, in which the calculation records must go in at zero.
- IPI. For an industrial establishment, check that E510 consolidates by CFOP and IPI CST the items of C170 (or C100 of its own NF-e) and that E520 and E530 close the balance, in a monthly or ten-day period.
- Which calculations does the establishment make: own ICMS, tax substitution, Difal and IPI?
- Which adjustments, benefits and incentives enter the month, and with which code?
- Does the state's ledger follow the issue date or the exit date of the document?
- Are there ten-day IPI periods besides the monthly one?
- Who compares the tax payable with the paid slip before transmission?
The proof of Block E depends on the proof of the documents: see the script for tax tests. The origin of the adjustments and benefits is in state tax benefits and incentives.
Who decides the calculation, who checks it and who keeps the evidence
Block E holds the most sensitive decisions in the file, and each decision needs an owner, a date and evidence.
Adjustment decision
Choosing the adjustment code and the benefit applied is a tax decision and belongs to your company. The system, under DFSpro, is configured to keep that choice and check that the file repeats it.
Monthly check
Define who redoes the calculation from the documents before transmission, and who approves the difference when there is one. Record the owner and the date.
Evidence by period
Keep, for each period, the SAP calculation, the checked file, the paid slip and the justified exceptions. In an audit, this folder replaces the memory of whoever closed the month.
Your company's decision
Calculating, adjusting and applying benefits are acts of your company, under the law of each state and the guidance of your state tax authority. DFSpro answers for the system: configuring, measuring and showing how the tax reaches the record.
Who published each piece of information, and when
The table of adjustment codes of your state and the state rule on reporting by issue date or exit date. Whether Difal is mandatory for your operation. The coverage of the additional records in the solution that generates the file.
Questions from teams that calculate ICMS and IPI and need to check the file
01What does Block E calculate?+
Four things: ICMS on own operations, ICMS tax substitution, the differential rate with the Poverty Relief Fund by state of origin and destination, and IPI. Each calculation has a period record, a calculation record, adjustments and obligations payable.
02Do I need to file E110 in a month with no activity?+
Yes. The Guide says to file E110 even in periods with no activity, with the values at zero. The Guide also provides for E210 for tax substitution and E310 for Difal in periods with no activity, the latter when E300 exists.
03Where does the E110 debit come from?+
From the sum of the outbound documents that generate debit. The sheet lists the analytic records that feed the field, such as C190, C320, C490 and D190, with exclusions for late documents. That is why the most useful proof is to recalculate the debit from that list and compare.
04What are declaratory values in E115?+
They are information required by state law that the file declares without entering the calculation. The Guide says they are merely declaratory and are not counted in the ICMS calculation. If your state requires any, whether to report it is your company's decision.
05How does E116 relate to the payment?+
The Guide requires the sum of the obligations in E116 to equal the tax payable plus the off-calculation values in E110. Reconciling with the slip actually paid is a DFSpro step, not a requirement of the Guide, and it helps to find differences before an audit.
06When does Difal enter the file?+
The Guide says E300 is mandatory when the sum by state of certain fields of C101 and D101 is greater than zero, or when there is a record 0015 for the state. From January 2019, filing for the state of origin is no longer mandatory.
07Do the new taxes enter the Block E calculation?+
No. Under the Guide, the EFD is not used to calculate the new taxes, which appear only in the total value of the tax document, with the exception of the 2026 year for C100. How your company handles this point is its decision.
08What changes in Block E for industry?+
IPI. E500 is filed by industrial or equivalent establishments, E510 consolidates by CFOP and IPI CST from C170, and E520 calculates. The Guide allows monthly and ten-day periods in the same file, which calls for care with the date filter.
09Does the SAP calculation come out ready in Block E?+
It depends on the tax calculation and the adjustments set up in the solution that builds the file. The Guide shows what the file must contain, but each system gets there its own way. The answer for your environment comes from redoing the calculation from the documents and comparing it with the generated file.
10How much does it cost to prove the calculation in the file?+
There is no official value and no public price. The effort grows with the number of establishments, states, adjustments and benefits, and with the presence of tax substitution, Difal and IPI. The proposal starts from a diagnostic of one real month.
11How long does the proof of debit and credit usually take?+
Without looking at a month of data, any deadline would be a guess. The proof of debit and credit is quick when the documents are correct, and the time grows with adjustments and exceptions by state. The deadline comes only after the diagnostic.
12Who chooses the adjustment code or the benefit applied?+
The choice belongs to the taxpayer company, supported by the guidance of the state tax authority. DFSpro configures the system to keep the choice and checks that the file repeats it.
Bring a month of calculation and we redo the numbers from the documents
The conversation starts with a real month: the documents, the SAP calculation, the generated file and the paid slip. It also helps to bring the list of adjustments, benefits and states in which the establishment operates.
Read also: tax calculation in SAP, state tax benefits, ICMS ST and Difal in SAP and Block K in SAP.