Block H in SAP: which inventory reason to use, what each record requires, and how to prove that the inventory matches the stock
Which of the six inventory reasons applies to your case, and which records H005, the H010, the H020 and the H030 require, and how do you prove that the inventory total matches the stock? The page brings Practical Guide 3.2.4 with the date of each reading, the field table and five tools that run in the browser.
The tax authority sets the rule, and your company chooses the inventory reason. DFSpro works on the SAP side: designing, configuring and proving how the count, third-party stock and valuation become records.
Start with the question for your role
There are five entry points to the same inventory, one per role, and each one opens straight at the part that answers the reader's question.
01Tax and fiscal
What the inventory reason is, which records it requires and which file it goes into.
See the section for this role02Accounting and controlling
How the total of H005 reconciles with the stock ledger, and what changes in the value for income tax.
See the section for this role03Stock and logistics
How the count, the difference and third-party stock reach H010.
See the section for this role04IT and SAP
Which rules of the Guide fail the file in the validator and what to check before sending.
See the section for this role05Audit
Which evidence stays for each inventory and what gets versioned at each close.
See the section for this roleBlock H reports the inventory, and in SAP it only matches if the count and the valuation are closed
Block H is the part of the EFD ICMS/IPI where the establishment reports its physical inventory, in the cases and deadlines of the law. Each inventory has a reason, from 01 to 06, and the reason decides which records are included. In SAP, the file only matches if the count, the differences, third-party stock and valuation are closed on the inventory date.
What the tax authority publishes
Fields, keys and checks for each record and the six inventory reasons (Practical Guide 3.2.4, dated 30/07/2026).
What comes from other rules
Who must keep an inventory and on which date, in each state, and the deadline for reasons 02 to 05: the Guide refers to the relevant law.
What DFSpro proves
That the total of H005 is the sum of H010, that each type of stock becomes the right indicator and that the inventory reconciles with the ledger.
Where to read the rest of the EFD
The overview of the EFD, where the data comes from in SAP and the other blocks are in SPED Fiscal in SAP. The meaning of the term is in the glossary, under inventory record.
What this page covers
This page covers Block H only and brings the official rule with the date of each reading. It does not choose the reason for you.
How it is organized
The page brings the explanation, the comparison between reasons, the file validation and the proof in the system, in an order that follows the routine of the tax team, accounting, logistics and technology.
Six records on four levels: opening, totals, items and add-ons
The H005 gives the date, the reason and the total. The H010 records bring the items, and the total of H005 must be their sum. The level 4 records add details, depending on the reason.
Opening and closing
The H001 says whether the block has data. In February, the indicator is always 0. The H990 closes the block and counts the lines, including its own and the one of H001.
Inventory totals
The H005 brings the inventory date, the total value and the reason. There can be more than one per file, one for each inventory presented.
Inventory items
The H010 brings the item, the quantity, the values and who is the owner and the holder. It is the longest record, with 10 fields besides REG.
The inventory reason decides the records, and the obligation comes from the law
Practical Guide 3.2.4 lists the six values of MOT_INV in H005 (read on 15/10/2026, checked again on 19/10/2026). The Guide says when each one is used and which records it asks for.
| Reason | When it is used | Records | Date and deadline |
|---|---|---|---|
| 01 | At the end of the period: monthly final stock or on another schedule, reported by whoever must keep a periodic inventory or wants to present one | H001, H005, H010, H990 | Up to the second month after the inventory date. The one of 31/12 goes into the February EFD, and in February the H001 is always 0. |
| 02 | When the tax treatment of the goods changes, by legal requirement or special regime. It can be partial if the law says so | H001, H005, H010, H020, H990 | No deadline set in the Guide: the law of the state applies. |
| 03 | On a request to cancel registration, temporary stoppage and other situations | H001, H005, H010, H020, H990 | No deadline set in the Guide: the law of the state applies. |
| 04 | When the payment regime or the taxpayer condition changes, such as moving from Normal to Simples Nacional or to a Special Regime | H001, H005, H010, H020, H990 | No deadline set in the Guide: the law of the state applies. |
| 05 | On a specific request from the tax inspection | H001, H005, H010, H020, H990 | No deadline set in the Guide: the deadline of the request applies. |
| 06 | To control ST goods: refund, reimbursement or complement, depending on the state of domicile | H001, H005, H010, H030, H990 | With C180 and related records in the file, DT_INV is the day before DT_INI of the 0000. The H030 applies when the reason is 06. |
What the Guide says
Block H reports the physical inventory of the establishment in the cases and deadlines set by the relevant law. Ajuste SINIEF 02/09 includes the Inventory Record Book among the books posted in the EFD.
What comes from the state
Who must keep an inventory and on which dates comes from the ICMS and IPI law. This reading, state by state, was not done here: the decision is your company's, with your state tax office.
Income tax
To count as the Inventory Record for income tax, Block H also carries goods required only by that law, such as warehouse supplies, and the value of the item by the income tax criterion.
Civil construction
A legal entity in this segment that is exempt from the EFD by the states and required to keep the inventory book presents it in the ECD, as an auxiliary book (IN RFB 1420/2013, art. 3, § 5).
Source: Block H of the EFD-ICMS/IPI Practical Guide, version 3.2.4 of 30/07/2026, pages 265 to 269. Ajuste SINIEF 02/09, first clause, § 3, item III, read on Confaz on 15/10/2026 and read again on 19/10/2026.
The inventory reason, the date and the obligation in each establishment are your company's decision, guided by your state tax office. DFSpro does not decide the tax thesis.
Which inventory reason applies to my case
Choose the event and mark what applies to your file. The reason, the records and the date rule appear at once, and each record leads to its fields in the table.
This tool needs JavaScript. Without it, the table of the six reasons, just above, has the same information.
Guidance, not a decision. The options come from Practical Guide 3.2.4. The choice of the reason is your company's, and nothing you mark leaves your browser.
Reason and records indicated
Choose the event that caused the inventory to see the reason and the records.
In which EFD file the inventory goes
Enter the date and see the period of the file, with the rule of the Guide for each case. The calculation is only calendar.
This tool needs JavaScript. Without it, the rule is in the table of the six reasons: the inventory of reason 01 goes up to the second month after the date.
Period of the file
Enter a valid date to see the period of the file.
Guidance, not a decision. The transmission deadline for each EFD file belongs to your state, and the inventory obligation is your company's decision.
From the stock of 31 December to the file of February
The most common case, in five steps. The rule for each step is in Practical Guide 3.2.4, read on 19/10/2026, and the SAP design is our recommendation.
- 01
Stock close on the inventory date
The company sets the key date and closes the count. In the periodic method described by SAP, all stock is counted on the key date, with the warehouse blocked for movements (SAP Library 4.70, read on 19/10/2026).
- 02
Differences posted and valuation closed
The final quantity depends on the differences posted, and the value depends on the material valuation. The total of H005 only closes when both are ready.
- 03
December and January files
According to the Guide, whoever presents the inventory of 31/12 already in the December or January EFD must repeat the information in the February filing.
- 04
February file
The H001 goes out with IND_MOV 0, and the H005 brings DT_INV of 31/12 of the previous year with MOT_INV 01. Without this H005, the PVA gives a warning.
- 05
Reconciliation and keeping records
The total of H005 is compared with the stock ledger, and the evidence is kept: count, differences, file, validator report and approval by the decision maker.
The IND_PROP field says who owns the stock and with whom it is
Every H010 carries the ownership and possession indicator. With 1 or 2, the participant code is required and must exist in record 0150.
IND_PROP 0: Own, in your hands
Participant: No COD_PART.
The material is in your warehouse and it is yours.
What to prove: Balance of own stock on the key date, by material, plant and warehouse.
IND_PROP 1: Own, in the hands of third parties
Participant: COD_PART required.
Your material in someone else's hands: sent for contract manufacturing, repair or storage, or left on consignment with a customer (the state rule decides).
What to prove: The owner is you and the holder is the third party registered in 0150: prove the balance in the hands of third parties and the participant.
IND_PROP 2: Of third parties, in your hands
Participant: COD_PART required.
Someone else's material in your hands: supplier consignment, material received for contract manufacturing, returnable packaging (the state rule decides).
What to prove: The owner is the third party registered in 0150: prove the balance received, which is not part of your own stock.
Values and rule of fields 07 and 08 of H010, according to Practical Guide 3.2.4 (read on 15/10/2026, checked again on 19/10/2026). The examples on each card are illustrative: which situations fit each value depends on the rule of your state and on your company's decision. In SAP documentation, special stock, such as supplier consignment, is handled apart from own stock (SAP Library 4.70, read on 19/10/2026).
Field by field in Block H: the rule and the proof for each one
Filter by record or search by field or word. The origin column summarizes the SAP process in concept, as a starting point to validate in your system. O: required. OC: conditionally required. Each row brings the requirement, the validation rule, the origin of the information, the most likely error and the way to prove it, so that tax, accounting and IT talk about the same field.
Showing all 22 rows.
| Record and field | Rule of the Guide | Origin in the SAP process | Typical error | How to prove |
|---|---|---|---|---|
| H001IND_MOVRequirement: O | 0 if the block has data, 1 if it does not. With 1, only H001 and H990 are included. In February of each year the value is always 0. | File generation decision: is there an inventory to report in this period? | Setting 1 in February, or setting 0 and sending no record besides H990. | Generate February and a month with no inventory and check the indicator in both files. |
| H005DT_INVRequirement: O | Inventory date, ddmmyyyy. Less than or equal to DT_FIN of record 0000. An inventory of reason 01 cannot be presented after the 2nd month following the date. | Key date of the inventory: the day to which the count and the balance refer. | A date after the end of the file period, or an inventory delivered after the deadline of the Guide. | Test a key date of 31/12 in the December, January and February files, and a date after the end of the period. |
| H005VL_INVRequirement: O | Total value of the stock, 2 decimal places. Must equal the sum of VL_ITEM of H010. Without H010, it is zero. | Total of the stock valued on the key date. | Header total different from the sum of the items: item with no value, blocked stock left out of the sum, or rounding. | Add up VL_ITEM of all H010 in the file, compare with VL_INV, and then with the stock ledger. |
| H005MOT_INVRequirement: O | Inventory reason: 01 to 06. | Event that caused the inventory. It is a company decision, not SAP data. | Using 01 for an event that calls for 02 to 06, or forgetting 06 when the file has C180 and related records. | Run one file per reason and check, in each one, which level 4 records the Guide asks for. |
| H010COD_ITEMRequirement: O | Item code, which must exist in record 0200. The code is the one used in the inventory month. | Material master. | Item in H010 with no 0200, or a code that changed after the inventory month. | Match all COD_ITEM of H010 with those of 0200 in the same file. |
| H010UNIDRequirement: O | Unit of the item, the same as the UNID_INV field of record 0200. | Unit of measure used in the count and in the stock balance of the material. | Commercial unit in place of the inventory unit, without the conversion record 0220. | Pick a material with two units of measure and check the unit and the conversion factor. |
| H010QTDRequirement: O | Quantity of the item, 3 decimal places. | Quantity counted, with the inventory difference already posted, on the key date. | Quantity from the count without the difference posted, or quantity in the wrong unit. | Compare the quantity of H010 with the SAP balance on the key date, after the differences are posted. |
| H010VL_UNITRequirement: O | Unit value of the item, 6 decimal places. | Valuation price of the material on the key date. | Material with no valuation price on the date, which goes out with unit value zero. | List the items of H010 with unit value zero and explain each one. |
| H010VL_ITEMRequirement: O | Value of the item, 2 decimal places. The sum of the items makes VL_INV. The Guide does not give the rounding rule. | Value of the stock of the item on the key date. | Rounding one way in the item and another way in the total, so that VL_INV no longer matches. | Set a rounding rule in writing and check that the total is the sum of the items already rounded. |
| H010IND_PROPRequirement: O | 0 own item in your hands, 1 own item in the hands of third parties, 2 item of third parties in the hands of the reporting company. With 1 or 2, COD_PART is required. | Type of stock: own or special stock (consignment, material with third parties, returnable packaging). | Third-party stock posted as own, or the other way around. | Build one case of supplier consignment and one of material sent to a third party, and check the indicator of each. |
| H010COD_PARTRequirement: OC | Required when IND_PROP is 1 or 2. The value must exist in the COD_PART field of record 0150. | Master record of the supplier, customer or third party that owns or holds the stock. | Participant reported without record 0150, or a third party without a complete master record. | Match the COD_PART of H010 with those of 0150 in the same file. |
| H010TXT_COMPLRequirement: OC | Additional description. The Guide has no validation rule for the field. | Free text of the item. | No typical error supported by a source. | If your company uses the field, record which text goes in and who maintains it. |
| H010COD_CTARequirement: OC | Analytical ledger account debited or credited. Required only for profiles A and B. It can be the summary account. With more than one use, the account of the most relevant item applies. | Ledger account of the stock of the material, from account determination. | Empty field in profiles A and B. | Check the profile of the file and, for A and B, the account of each item against the ledger. |
| H010VL_ITEM_IRRequirement: OC | Value of the item for income tax, valid since January 2015: VL_ITEM with the additions and exclusions of RIR/2018, arts. 304 to 309. It does not carry corporate accounting. | Stock value by the income tax criterion, defined by the client's accounting and tax teams. | Copying VL_ITEM without assessing the difference (recoverable ICMS, for example, leaves the cost for income tax). | Record the calculation rule and the reconciliation of the total with the book value of the stock. |
| H020CST_ICMSRequirement: O | CST of ICMS that applies to the item on the date of the survey (table 4.3.1). In reasons 02 and 04, the CST after the change. | Tax determination of the material in force on the date. | CST from before the change in taxation. | Compare the CST of H020 with the tax master data of the material, before and after the event. |
| H020BC_ICMSRequirement: O | Tax base that applies to the item (unit value). In reasons 02 and 04, the base after the change. | Tax base rule of the item, from the tax master data and the price. | Total base of the stock in place of the unit base. | Check that the value is per unit and that it matches the rule of the event. |
| H020VL_ICMSRequirement: O | ICMS that applies to the item (unit value), with the internal rate. In reasons 02 and 04, the ICMS after the change. | Tax calculation of the item with the internal rate. | Total ICMS in place of the unit one, or the interstate rate. | Reproduce the calculation of one item by hand and compare with the file. |
| H030VL_ICMS_OPRequirement: O | Average unit value of the ICMS of the operation for which the reporting company would be entitled to credit on the inputs, if the goods were not subject to ST (6 places). | History of the item's inputs. The Guide asks for an average unit value. The calculation rule belongs to the state. | Value of the last input in place of the average unit value. | Reproduce the average of one item from the inputs and compare with the file. |
| H030VL_BC_ICMS_STRequirement: O | Average unit value of the tax base of ICMS ST paid or withheld, considering the base reduction, if any (6 places). | ST tax base recorded on the inputs. | Base without the tax base reduction. | Reproduce the average of one item and compare. |
| H030VL_ICMS_STRequirement: O | Average unit value of ICMS ST paid or withheld, limited to the part of the presumed taxable event that has not yet happened. If FCP is added to ST, this field carries ST plus FCP (6 places). | ICMS ST recorded on the inputs and the limit rule of the state. | Reporting the whole ST, without the limit of the taxable event that has not yet happened. | Reproduce the average and the limit of one item and compare. |
| H030VL_FCPRequirement: O | Average unit value of the part of FCP added to the ICMS reported in VL_ICMS_ST (6 places). | FCP recorded on the inputs. | FCP added to ST and posted again in this field without separating the part. | Check, in an item with FCP, that VL_FCP is the part already contained in VL_ICMS_ST. |
| H990QTD_LIN_HRequirement: O | Number of lines of block H, counting H001 and H990. | Generated by the program that builds the file. | File edited by hand after it was generated. | Count the lines of the block in the file and compare with the field. |
No row found for this filter. Clear the filters to go back to the full list.
The fields, sizes, decimal places and validations of H001 to H990 come from pages 265 to 269 of the EFD-ICMS/IPI Practical Guide 3.2.4, version of 30/07/2026, read on 15/10/2026 and read again on 19/10/2026. The columns for SAP origin, typical error and proof are DFSpro's assessment.
Three values in the same item and a total that must close
The H010 brings the unit value, with 6 places, and the item value, with 2. The H005 brings the total, which the Guide says must be the sum of the items. The VL_ITEM_IR field is a second value, for income tax.
The values in Block H are tax values: they do not include corporate accounting, and reconciling with the ledger is, for that reason, a separate step of the validation.
VL_UNIT, VL_ITEM and VL_INV
VL_ITEM is the value of the item, and their sum must equal VL_INV. If there is no H010, VL_INV is zero. The Guide does not give the rounding rule: define one and keep it in writing.
VL_ITEM_IR
VL_ITEM with the additions and exclusions of RIR/2018, arts. 304 to 309. In the Guide's example, ICMS recoverable as credit is not part of the acquisition cost for income tax and leaves the stock value. IPI and ICMS do not have these exclusions.
Reconciliation with accounting
Comparing the total of H005 with the stock ledger is our proof, and not a rule of the Guide. An explained difference, with an owner and a date, is what stays as evidence. The decision on the value belongs to the client's accounting.
Inventory total checker
Enter up to six items and see VL_ITEM for each one and the expected VL_INV. If you want, enter the total your report shows and check the difference.
This tool needs JavaScript to add up. Without it, the rule is in the field table: VL_INV is the sum of VL_ITEM.
Item 1
VL_ITEM: waiting for QTD and VL_UNIT.
Item 2
VL_ITEM: waiting for QTD and VL_UNIT.
Item 3
VL_ITEM: waiting for QTD and VL_UNIT.
Item 4
VL_ITEM: waiting for QTD and VL_UNIT.
Item 5
VL_ITEM: waiting for QTD and VL_UNIT.
Item 6
VL_ITEM: waiting for QTD and VL_UNIT.
Expected total
Fill in at least one item to see the total.
Guidance, not a decision. Only arithmetic of how the file is filled, with no tax opinion: no tax is calculated, the rounding rule is your company's choice and nothing leaves your browser.
From balance to record: six SAP facts and the proof for each one
In concept only: the real design changes with the version, the solution that builds the file and the inventory methods in use, and only the system confirms it.
Inventory document
Each count starts from a physical inventory document. Each stock type of the material (unrestricted use, in quality inspection, blocked) is counted as a separate item. What to prove: that the stock types that go into H010 are the ones the company decided to include.
Count and difference
The count is posted, the difference is analyzed and posted, and a recount may happen. What to prove: that the quantity in H010 is the quantity after the differences are posted, on the key date.
Method and key date
In periodic inventory, all stock is counted on one key date. In cycle counting, the count is spread over the year by indicator. What to prove: which balance stands for the date of H005 when the method is not the periodic one.
Special stock
Supplier consignment and returnable packaging are third-party stock, handled apart, with their own inventory and document. What to prove: that each special stock becomes the right IND_PROP and COD_PART, and does not enter the own balance.
Valuation
The unit value comes from the valuation of the material. What to prove: that every item has a price on the key date and that the rounding rule is the same in the item and in the total.
Ledger account
The valued stock reaches the ledger through account determination. What to prove: that the total of H005 reconciles with the ledger and that COD_CTA for profiles A and B is right.
- What is the key date of the inventory, and who decides to close the stock on that date?
- Do blocked stock and stock in quality inspection go into the tax inventory, or only unrestricted-use stock?
- How are consignment stock and material in the hands of a third party known on the key date?
- Who posts the count difference, and until which day can it be posted with the key date as the posting date?
- Does every material have a valuation price on the key date? Who closes the valuation before the file?
- Who maintains the unit conversion when the inventory unit differs from the commercial one?
In SAP documentation (SAP Library, release 4.70), stock is split by type (unrestricted use, in quality inspection and blocked), and each type is entered and counted as a separate item of the inventory document. The same source says that special stocks, such as supplier consignment and returnable transport packaging, are third-party stock, with their own inventory and document.
SAP describes the periodic, cycle, continuous and sampling inventory methods, and an SAP Learning course for S/4HANA Cloud Private Edition covers creating the document, counting, posting results, analyzing and posting differences, and recounting. Pages read on 19/10/2026. These are documents from an old release and a course index: confirm in your environment before relying on them.
Where the count goes in, with which valuation and with which alert is an implementation design. In practice, this definition rests on three decisions: which balance stands for the inventory date, which valuation applies to each material and which stocks belong to third parties. See tax configuration, tax master data and SAP TDF.
Four points where the inventory meets other parts of the EFD
Block K
The correction of a Block K entry (K270, K275 and K280) must happen between the surveys of two inventories, field 02 of H005. Reconciling the K200 of the last day with the inventory is our proof. See Block K in SAP.
ST and reimbursement
Reason 06 and H030 exist to control ST. If the file has C180 and related records, the supporting inventory is required. See ICMS-ST and DIFAL in SAP and recovery of tax credits.
CIAP
The credit on fixed assets is in Block G, and the stock inventory of H010 is something else, although both are in the same file. See CIAP in SAP.
Accounting
The total of H005 is compared with the stock ledger, and the values in the block do not include corporate accounting. See tax and accounting reconciliation and ECD and ECF.
The fifteen rules of the Guide that make the file pass or fail in the validator
The rules below come from Practical Guide 3.2.4. The probable cause of each error is a hypothesis to prove in your environment, with no measurement of frequency. The order follows that of the file: opening, totals, items, add-ons and closing, with the simplest validation first.
| What the Guide says | Probable cause | What to check in SAP |
|---|---|---|
| The H001 says no data (1) and the file brings H005 or H010, or says data (0) and brings no record besides H990. | The movement indicator of H001 does not reflect what the period really has. | Compare the indicator with the presence of H005 in a month with an inventory and in another without. |
| In February, the H001 has IND_MOV different from 0. | Rule of the Guide applied only to periods with a count, forgetting the inventory of 31/12. | Check that the February file always goes out with IND_MOV 0. |
| The February EFD does not bring H005 with DT_INV of 31/12 of the previous year and MOT_INV 01 (the PVA gives a warning). | Inventory of 31/12 delivered only in December or January, without repeating in February. | Check the H005 of 31/12 in the February file, even if it was sent before. |
| DT_INV is greater than DT_FIN of record 0000. | Key date after the end of the file period. | Compare the key date with the period of the file. |
| The inventory of reason 01 goes after the second month following DT_INV. | Late stock close, or file generated in the wrong period. | Calculate, with the tool on the page, the last possible period for each key date. |
| VL_INV of H005 is different from the sum of VL_ITEM of the H010. | Item with no value, blocked stock left out of the sum, or different rounding in the item and in the total. | Add up the items in the file and compare with the header, line by line. |
| There is an H010 with VL_INV equal to zero, or an H020 with VL_INV zero. | Routine that creates the item even when there is no balance. | Check that the file with no stock goes out with only the H005 of zero value. |
| COD_ITEM of H010 does not exist in record 0200. | Material master outside the file, or code changed after the inventory month. | Match all codes of H010 with 0200. |
| UNID of H010 is different from UNID_INV of record 0200. | Commercial unit in place of the inventory unit, without 0220. | Check materials with more than one unit of measure. |
| IND_PROP is 1 or 2 and COD_PART is missing, or COD_PART does not exist in 0150. | Third-party stock without a registered participant. | List the items with IND_PROP 1 and 2 and the participant of each one. |
| COD_CTA is empty in a file of profile A or B. | Ledger account of the stock not carried into the file. | Check the profile of the file and the account of each item. |
| MOT_INV is from 02 to 05 and the H020 was not reported. | Routine that only generates the H020 for reason 01 or 06, or an item changed without a record. | Run one file for each reason from 02 to 05 and check the H020 of the changed items only. |
| MOT_INV is 06 and the H030is missing, or there is an H030 in a reason other than 06. | ST add-on tied to the wrong reason. | Check the H030 in the file of reason 06 and its absence in the others. |
| The file brings C180, C181, C185, C186, C330, C380, C430, C480, C815 or C870 and has no H005 of reason 06 with DT_INV equal to the day before DT_INI of 0000, or an item of these records without H010 under the H005 of reason 06. | ST reimbursement without the supporting inventory, or inventory of the wrong day. | Check, item by item, that the H010 of reason 06 covers what C180 and related records declare. |
| QTD_LIN_H of H990 is different from the number of lines of block H. | File edited by hand after generation. | Generate again instead of adjusting the file. |
Source of the rules: Practical Guide 3.2.4, chapter of each record, consulted on 19/10/2026. The current validator program is PVA 6.1.1, published on 27/07/2026, according to the Sped notice read on 16/10/2026. To understand the rule, use this table. To see the message, open the PVA report of your file.
Proof plan: eleven scenarios and one reconciliation up to the moment of transmitting
DFSpro plan: each scenario is run in a test environment, and the generated file and the SAP document it came from are kept.
- 01
Simple inventory of 31/12
Run an annual inventory with a few items, all with a price, and generate December, January and February.
Evidence kept: H005 of reason 01 in February, H010 per item and a total equal to the sum of the items.
- 02
Blocked stock and stock in quality inspection
Leave items in blocked stock and in inspection at year end.
Evidence kept: The company's decision to include or not each stock type, and the file consistent with it.
- 03
Supplier consignment
Receive material on consignment and keep a balance on the key date.
Evidence kept: H010 with IND_PROP 2 and COD_PART of the supplier, outside the own balance.
- 04
Material in the hands of a third party
Send material to a third party for contract manufacturing and keep a balance there on the key date.
Evidence kept: H010 with IND_PROP 1 and COD_PART of the third party, and the balance equal to the SAP control.
- 05
Count difference
Post an inventory difference after the key date, with the key date as the posting date.
Evidence kept: Quantity of H010 after the difference and the inventory document that caused it.
- 06
Item with no valuation price
Leave a material with no price on the key date.
Evidence kept: List of zero-value items, with an explanation for each and the total checked.
- 07
Change in taxation (reason 02)
Simulate the change of tax treatment for a few materials.
Evidence kept: H005 of reason 02, H020 for the changed items only and the CST after the change.
- 08
ST reimbursement (reason 06)
Generate a file with C180 or related records and the inventory of the day before the start of the period.
Evidence kept: H005 of reason 06, H010 for each declared item and H030 with the average unit values.
- 09
Inventory with no stock
Generate the file for a date when the stock is zero.
Evidence kept: H005 with VL_INV zero, without H010, and H001 following the February rule.
- 10
Inventory unit different from the commercial one
Choose a material with two units of measure.
Evidence kept: UNID equal to UNID_INV of 0200 and record 0220 with the conversion factor.
- 11
Inventory reconciliation
Compare the total of H005 with the stock ledger and, where there is Block K, with the K200 balance of the last day.
Evidence kept: Reconciliation table with the difference explained, who approved it and the date.
Compare the total of H005 with the sum of the H010 in the file, with the stock ledger on the inventory date and, where there is Block K, with the K200 balance of the last day. Only two things are required by the Guide: VL_INV equal to the sum of VL_ITEM, and an end-of-period inventory not presented after the second month following the date. Matching against the ledger and K200 is proof we propose, with no basis in a rule of the Guide.
Readiness for Block H: mark what exists and see what stays as a gap
Tick the items your company already meets. The count and the guidance change at once and nothing is saved, so reloading the page clears the list.
The count depends on JavaScript in the browser. Without the script, the items below still serve as an agenda for the meeting.
Status
0 of 15 items ready
What to do first
Guidance, not a decision. This checklist does not attest compliance and is not a substitute for a diagnostic. Deciding what is ready is your company's role.
Governance of Block H: approval, versions and time to retest
Who approves
The tax team defines the reason and the date. Accounting approves the value and the reconciliation with the ledger. Stock and logistics answer for the count, and SAP IT for generating the file.
What to version
The mapping rule between SAP stock and H010, the rounding rule, the list of special stocks, the profile of the file and the validator report of each inventory.
When to retest
At each new version of the Guide, each change of inventory method, of taxation or of regime, and each new type of third-party stock. A migration to S/4HANA also calls for a new test.
What evidence to keep
Keep the count record, the difference postings, the generated file, the validator report, the signed reconciliation and the list of open items with owner and deadline.
Practical Guide 3.2.4 notes, in version 3.1.9, that a document with only the new taxes of the reform is not posted in the EFD. I did not find in the Guide any change specific to Block H because of the reform, in a reading on 19/10/2026.
From reason to evidence, in five steps
DFSpro works on Block H from the system side: it designs, configures and proves. Your company defines the tax thesis.
- 01
Diagnostic of the inventory and the file
We survey, by establishment, which events generate an inventory, which file profile is used and which reasons appear. The reason chosen is recorded together with the name of who decided it.
- 02
Map between SAP stock and record
Record by record, we map the count, the stock type, the valuation and the account that feed it, and the point where the data originates in your environment.
- 03
Proof by scenario
We run the scenarios of your inventory in a test environment, from the simple inventory to the ST control one, and keep the file and the SAP document that produced it.
- 04
Validation and reconciliation
We validate the file in the PVA and reconcile the total of H005 with the stock ledger. Each difference left gets an explanation, an owner and a date.
- 05
Governance and new tests
We leave the mapping, rounding and approval rules in writing. When the Guide changes version or the flow changes, we repeat the test on the same base of evidence.
Who defines what, and who decides
The tax authority
The rule of Block H and the inventory reasons belong to the tax authority, and the page only summarizes them, with the date of reading.
Your company
The reason, the obligation in each state, the value for income tax and the tax thesis are your company's decision, never ours.
DFSpro
As a consultancy specialized in tax in SAP and in GUEPARDO Tax, DFSpro designs, configures and proves how your SAP turns the count, third-party stock and valuation into records.
Who published each piece of information, and when
Federal Revenue Service and Sped
Confaz and legislation
Report from the SAP vendor
- SAP Library (release 4.70): Physical Inventory, Stock for Which Physical Inventory Can Be Carried OutRead on 19/10/2026, documentation of an old release
- SAP Library (release 4.70): Physical Inventory, MethodsRead on 19/10/2026, documentation of an old release
- SAP Learning: Exploring Foundations of Physical Inventory in SAP S/4HANA Cloud Private EditionCourse index read on 19/10/2026, lessons not opened
The inventory obligation and the deadlines in each state. The list of those exempt from Block H. The catalog of validator (PVA) messages. The rounding rule for VL_ITEM, which the Guide does not give. The behavior of the SAP report, SAP TDF and GUEPARDO Tax for Block H, and the current SAP notes and help on inventory. The search demand for this topic.
The most common questions about Block H in SAP
01Does my company have to deliver Block H?+
The Practical Guide says that Block H reports the physical inventory in the cases and deadlines of the relevant law. Ajuste SINIEF 02/09 includes the Inventory Record Book in the EFD. Who must keep an inventory and on which date depends on the ICMS and IPI law of your state. The decision is your company's, with your state tax office. On our side, we show what the Guide asks for and prove what SAP produces.
02How do I know which inventory reason to use?+
The Guide defines six reasons, from 01 to 06, tied to events: end of period, change of taxation, cancelled registration, change of regime, request from the tax inspection and ST control. The tool on the page shows what each reason requires. Choosing the reason is the company's decision.
03Which EFD does the inventory of 31/12 go into?+
In the second month after: the one of 31/12 goes in the February EFD, and in February the H001 is always 0. Whoever delivers the inventory of 31/12 in December or January repeats it in February. The PVA gives a warning when the H005 of 31/12 with reason 01 is missing from the February file. The transmission deadline of the EFD for each period belongs to the state.
04What happens if the H005 total does not match the sum of H010?+
The Guide says VL_INV must equal the sum of VL_ITEM of the H010. If it does not, the file breaks the validation rule. The most likely causes are an item with no value, blocked stock left out of the sum, and different rounding in the item and in the total. This is our assessment, and we did not measure how often each cause happens.
05How much does it cost and how long does it take to organize Block H in SAP?+
There is no official deadline and no number of ours that fits every company. It depends on how many inventory reasons the company has, third-party stock, valuation, the file profile and what already works. The conversation starts with a diagnostic of your inventory and your file. DFSpro does not publish prices.
06Does Block H work as the income tax inventory book?+
The Guide says yes, with two conditions: adding the goods required only by income tax, such as warehouse supplies, and reporting in the VL_ITEM_IR field the unit value by the income tax criterion, when it differs from the ICMS and IPI criterion. The values in Block H are tax values and do not include corporate accounting. The rule for the value is the client's accounting decision.
07What is VL_ITEM_IR?+
It is field 11 of H010, valid since January 2015. It is VL_ITEM with the additions and exclusions of RIR/2018, arts. 304 to 309. The Guide's example is ICMS recoverable as credit, which is not part of the acquisition cost for income tax and leaves the stock value. The field is optional (OC).
08Does third-party stock in my hands go into the inventory?+
It goes into H010 with IND_PROP 2, and COD_PART is required, with the participant registered in 0150. This is the case of third-party material that is in your hands. Which materials belong to third parties in your SAP, such as supplier consignment, is part of the design and the proof.
09And my stock that is in the hands of third parties?+
It goes into H010 with IND_PROP 1 and COD_PART of the third-party holder. An example from our judgment: material sent for contract manufacturing. The state rule defines the treatment, and the decision is your company's.
10Is H020 always required?+
No. The Guide asks for the H020 when the reason of H005 is from 02 to 05, and it is not reported if VL_INV is zero. In reason 02, only the items that had the ICMS change carry the H020. In reasons 01 and 06, the H020 is not included.
11When does H030 apply?+
When the reason of H005 is 06, according to the law of the state of domicile. In the other reasons it is not reported. It brings average unit values of ICMS of the operation, ST base, ICMS ST and FCP, with 6 decimal places.
12Do Block H and Block K talk to each other?+
Yes, at one point the Guide mentions: the correction of a Block K entry (K270, K275 and K280) must happen between two inventories, field 02 of H005. Reconciling the K200 of the last day with the inventory is proof we propose, and not a rule of the Guide. Block K has its own page on the site.
13If I have no stock, do I have to deliver Block H?+
The Guide says a zero value in the inventory means posting with no stock, and brings the H005 with VL_INV zero, without H010. When the block has no data, the H001 goes with IND_MOV 1, except in February, when it is always 0. Whether your company must keep an inventory is your decision, with the state.
14Does SAP generate Block H by itself?+
It depends on the solution that generates the file, the version and the configuration. The SAP report, SAP TDF and GUEPARDO Tax each behave in their own way. DFSpro, specialized in tax in SAP and in GUEPARDO Tax, designs, configures and proves the result in your system.
15What evidence do I need to keep for each inventory?+
The count document, the differences posted, the generated file, the validator report, the reconciliation with the ledger and who approved it. How long to keep it comes from the law that applies to your case.
Describe how your file receives the inventory
The conversation covers your inventory reasons, your third-party stock and your valuation. Tell us how the count is done today and where the inventory total stops matching.
Read also: Block K in SAP, tax calculation, tax tests and GUEPARDO governance.