DFSpro Glossary
Terms used every day in tax governance on SAP, defined in a short and direct way. Each definition describes how a system or a service behaves, never a tax position: the tax decision always belongs to the client. DFSpro designs, configures and proves how the system behaves. Required wording: NTT DATA owns GUEPARDO, and the tax support contract is called AMS Fiscal.
Glossary terms
SAP Joule
SAP's artificial intelligence assistant, built into products of the SAP ecosystem (including S/4HANA). It is used to ask questions in plain language and to get a suggested next step inside the system. By itself it is not a tax calculation tool, and having it in an SAP environment does not replace the existing tax setup (GUEPARDO Tax or an equivalent). See it in practice.
ABAP
Advanced Business Application Programming, the proprietary programming language of SAP. It is used to customize reports, interfaces, data conversions and ERP extensions. Every tax customization made outside the standard (BAdI, user exit, in-app extension) is written in ABAP.
Add-On (GUEPARDO)
The way GUEPARDO is technically installed in the client's environment: an additional component that runs on the same infrastructure as SAP ECC, S/4HANA or SAP TDF, without replacing the core of the ERP.
Autonomous agent
An AI system that carries out a task from start to finish (finding data, deciding the next step, acting) with occasional human supervision instead of constant supervision. In tax work, it appears in AI-assisted tax calculation projects that try to automate the first screening of differences before they go to an analyst.
AI Units
The unit SAP uses to price premium generative AI features, such as Joule and Joule Agents, in prepaid credits. DFSpro does not work with SAP license prices and does not repeat any values. What matters for governance is that an autonomous agent uses far more units than an interactive prompt.
Tax base adjustment (vAjusteBC)
A single group for deduction, reduction and reimbursement of the tax base. It replaces the old vDedRed structure. Official source.
ALE (Application Link Enabling)
SAP technology that lets different SAP systems (or clients and instances of the same customer) exchange data asynchronously and independently, without direct access to a central database. It is used, for example, to copy tax master data between a production SAP system and a satellite environment.
Reference rate
The standard IBS and CBS rate, calculated and set by the Federal Senate using a method presented by the IBS Steering Committee and the Executive Branch. It serves as a neutral collection base during the Tax Reform transition (2029 to 2033, under the current schedule).
Hallucination (AI)
When an AI gives an answer that reads well but is factually wrong or not based on the input data. It is the main risk that any generative AI application on tax data must reduce with RAG, guardrails and human validation, because a hallucination about a tax rate or a legal deadline has a direct cost in tax assessments.
AMS Fiscal
DFSpro's ongoing support contract for tax operations in SAP and GUEPARDO Tax. It focuses on the correctness and stability of the tax result, not on infrastructure availability. A traditional IT AMS measures whether the system is up; AMS Fiscal measures whether the tax calculation is right. This is DFSpro's own definition, used to name the contract model it offers. It is not a standard term of SAP or NTT DATA.
National Data Environment (ADN)
The national repository of electronic service tax documents. It receives the NFS-e and their events, checks consistency and passes them on to the interested parties. Official source.
NFS-e test environment (Restricted Production)
A test environment that runs the same version as production. Invoices and events created there have no legal effect. Official source.
Invoice generating environment (ambGer)
A field that shows where the invoice was created: 1 for the municipality's own system and 2 for the national issuer. Official source.
Tax prepayment (without substitution)
Payment of ICMS by the buyer of the goods, before or when the goods enter the state, for transactions with no tax substitution agreement between the states involved. Unlike classic ST, it can be created by an ordinary state law, without needing a Complementary Law. For that reason it is often a point of friction when SAP is not set up for the specific destination state.
Tax calculation
The calculation of the tax due from the transactions of a period, considering the regime, benefits and exceptions in force. It is the process most sensitive to errors in master data and to outdated rules, because the result becomes an ancillary obligation sent to the tax authority.
Assisted Calculation
A mechanism in Complementary Law 214/2025 under which the IBS Steering Committee and the Federal Revenue Service may present the taxpayer with a pre-calculated IBS and CBS balance for the period, based on the electronic tax documents and other information filed. If the taxpayer confirms it or makes adjustments within the deadline, this counts as an acknowledgment of the debt and creates the tax credit. If the taxpayer does not respond within the deadline, the balance presented is presumed correct. It changes the logic from "calculate and declare" to "check and contest", when there is a difference, within the deadline. The decision on how to respond to a specific assisted calculation always belongs to the client; DFSpro does not decide the tax position. Source: Complementary Law 214, of 16/01/2025, Art. 46, caput (“O Comitê Gestor do IBS e a RFB poderão, respectivamente, apresentar ao sujeito passivo apuração assistida do saldo do IBS e da CBS do período de apuração”; in English: the IBS Steering Committee and the Federal Revenue Service may each present the taxpayer with an assisted calculation of the IBS and CBS balance for the period), official text made available by the Chamber of Deputies.
Accounting area
The SAP FI organizational unit that represents an independent accounting entity, with its own chart of accounts and financial statements. Each company (CNPJ) of the group usually matches one accounting area, which is the basis for consolidation and for tax calculation by CNPJ.
Digital audit (SPED)
The practice of automatically cross-checking SPED data (EFD ICMS/IPI, EFD Contributions, ECD) before or after it is sent to the tax authority, to find inconsistencies that could lead to an assessment. It is the back-office logic behind the pre-validation routine in GUEPARDO Tax.
Tax assessment
The act by which the tax authority formally demands tax that was not paid or was underpaid, usually coming from a tax data cross-check or a direct audit. It is the concrete result that the SAP Tax Diagnostic and AMS Fiscal aim to prevent.
BADI (Business Add-In)
An object-oriented extension point in SAP that lets you customize the standard behavior of the system (including tax rules) without changing the standard code. It is the mechanism recommended today in S/4HANA to adapt tax logic to the specific need of a client, in place of the old user exits.
Reduced tax base
A state tax benefit that lowers the amount on which ICMS is charged, without changing the nominal rate of the product. The legislation of each state (RICMS) sets the percentage and the eligible transaction. It is one of the settings that the SAP tax table must reflect exactly, because a wrong percentage leads to a retroactive credit disallowance.
Tax benefit
A tax advantage granted by law (exemption, presumed credit, reduced tax base, deferral) to encourage a sector, product or region. It is often the source of much of the complexity of tax setup in SAP, because each benefit has its own rule, term and condition.
Block H (SPED)
The block of the EFD ICMS/IPI that records the company's physical inventory on a base date (usually 31/12), with the total value of goods, raw materials and work in progress held in stock.
Block K (SPED)
The block of the EFD ICMS/IPI that records production and inventory control, with monthly movements, input consumption and output. It is different from Block H, which only shows a snapshot of final stock. It is mandatory for industrial companies and equivalents under the calendar of Ajuste SINIEF 02/2009.
BTP (SAP Business Technology Platform)
SAP's cloud platform that brings application development, system integration, process automation, data, analytics and AI together in one place. In DFSpro's tax context, it matters mainly as the place where a customization or extension can be built outside the SAP core instead of inside it, which links directly to the Clean Core concept.
Business Data Cloud (BDC)
A layer that brings SAP and non-SAP data into one common structure. It is part of the semantic base that Joule uses to answer with business context. For a company that keeps important tax information outside SAP, the promise of harmonization only holds if that information is brought into a governed data architecture.
Business Partner
The central master data object in S/4HANA that combines customer, supplier and contact in a single structure, with CVI (Customer Vendor Integration) syncing the roles from it. A registration error in the Business Partner (address, CNPJ, state registration) passes directly to the invoice and to SPED.
Business place
A concept of the SAP Brazil localization: an organizational unit between the company code and the plant, used for invoices, taxes and official numbering. Official source.
National Taxpayer Registry (CNC)
A registry kept by the municipality that adds to or overrides the Federal Revenue database. The key is municipality, CPF or CNPJ, and municipal registration. Official source.
Cashback (Tax Reform)
A mechanism that returns part of the IBS/CBS paid by low-income families on essential goods and services, designed to reduce how much the new consumption model weighs on the poor. It is different from the offsettable credit that companies use during the test period.
CBS (Contribution on Goods and Services)
A federal tax created by the Brazilian Tax Reform (Constitutional Amendment 132/2023, regulated by Complementary Law 214/2025) to replace PIS and Cofins over the transition period. Calculating it correctly in SAP depends on specific tax setup, not on an automatic system version update.
Plant
The logistics organizational unit in SAP that represents a factory, warehouse or physical stock or production site. Tax determination in SAP uses the plant (together with material and customer) as one of the inputs for the origin of the goods and for the tax calculation by location.
Digital certificate A1 and A3
Two usual types of ICP-Brasil certificate: the A1 is kept as a file in the holder's environment and the A3 is kept on a dedicated device. The choice depends on the company's security policy. Official source.
CEST
Code that specifies tax substitution, a complement to the NCM, used to identify goods subject to tax substitution or ICMS prepayment. It is mandatory in the NF-e and in SPED. Legal basis: Convênio ICMS 92/2015 (CONFAZ).
CFOP
Tax Code of Operations and Services, a 4-digit number that identifies the nature of each transaction (inbound or outbound, within the state, interstate, import or export) on every invoice, in SPED and in tax calculations. It is a central setting for any tax determination in SAP.
CGIBS (IBS Steering Committee)
A body created by the Tax Reform to manage the IBS jointly between states and municipalities. It is responsible for part of the secondary regulation that is still being written (rates by sector, deadlines, procedures). Source: Complementary Law 214/2025, planalto.gov.br. The details of each regulation must be confirmed at every update.
CIAP (Control of ICMS Credit on Permanent Assets)
The control that makes legal the ICMS credit on the purchase of fixed assets used in production or sales, normally taken at 1/48 per month. A mismatch between the CIAP recorded in SPED and the SAP fixed asset ledger is a recurring finding of the SAP Tax Diagnostic.
Clean Core
An SAP architecture principle that recommends keeping the system core as close as possible to the standard delivered by SAP, and handling any customization outside it, through formally released extensions (for example on BTP), instead of changing the core directly. The goal is to lower the cost and risk of future updates and migrations, including the migration from SAP ECC to S/4HANA. In tax work, a rule customized inside the core tends to become a point of friction at every future update of the system.
National tax code (cTribNac)
A six-digit code that breaks down the service list of Complementary Law 116. The cTribMun, with three digits, is the municipal tax code and is optional. Official source.
National Standard NFS-e Steering Committee (CGNFS-e)
The committee that develops and manages the national NFS-e standard and layout, through resolutions and technical notes. Official source.
Company code
The company from the accounting point of view in SAP. The plant is the operating unit, such as a factory, warehouse or distribution center, and has its own entry in the glossary. Official source.
Tax compliance
The set of practices, processes and internal controls that ensure the main and ancillary tax obligations are met before the federal, state and municipal tax authorities, lowering the risk of fines, assessments and tax liabilities. It is the final business goal that SAP Tax Governance delivers in practice.
Price condition
A configurable element of the SAP pricing procedure that represents a price or tax component (base price, discount, freight, ICMS, IPI) applied to a sales or purchase document. Most changes to the tax table in SAP involve creating or changing a condition.
Tax contingency
An uncertain future event that comes from a difference of interpretation between the tax authority and the taxpayer about a tax obligation (for example, an open administrative or court case). It may require an accounting provision, depending on how likely a loss is judged to be.
Copilot (AI)
An AI assistant that takes part in a task by suggesting, drafting or automating steps, while the human user keeps the final decision. It is different from the autonomous agent, which acts with less intervention at each step.
Accreditation
Prior authorization, in the state where the company is registered, to issue an electronic tax document. Official source.
Presumed credit
A state (or, in some cases, federal) tax benefit that grants a fixed percentage of credit on the transaction, regardless of the real credit earned on inputs, to lower the tax burden of a sector. It is called a "credit" but does not come from a taxed purchase, so it needs its own setting in the tax engine and must never be mixed up with the ordinary input credit.
Tax credit
The right of the tax authority to demand payment of a tax, formalized by the assessment. In an SAP tax project it is also used for the ICMS/PIS/Cofins/IPI credit that the company earns on its purchases, which lowers the tax due.
CST (Tax Situation Code)
A code that shows the origin of the goods (domestic or imported) and the tax treatment that applies to them for ICMS, PIS/Cofins and IPI. Together with CSOSN (the Simples regime), it is one of the settings that the SAP tax engine reads to find the right tax on each item.
Cutover
The technical switch from one environment to another, with data load and release for use. Official source.
Master data (tax)
The central record of a material, customer, supplier or plant in SAP that carries the attributes used to determine tax (NCM, default CFOP, tax classification, origin indicator). A master data error is one of the most frequent causes of differences between SAP and SPED, so it is one of the first things an SAP Tax Diagnostic checks.
DANFE
Auxiliary Document of the Electronic Invoice, the printed or PDF version of the NF-e that travels with the goods during transport. It does not replace the NF-e XML, which is the valid tax document before the tax authority. Legal basis: Ajuste SINIEF 07/2005.
DCTFWeb
The Declaration of Federal Tax Debits and Credits, Social Security and Other Entities and Funds, a Federal Revenue obligation that combines data from eSocial, EFD-Reinf and MIT to calculate federal taxes and release the DARF payment slip. It is gradually replacing the old DCTF (PGD).
Tax statute of limitations
The loss of the tax authority's right to establish (assess) a tax credit once a legal period has passed (as a general rule, 5 years, National Tax Code art. 173/150). It is one of the risks that tax defensibility (documentation and audit trail) helps manage when the tax authority raises a question late.
Service Provision Declaration (DPS)
A signed XML that the service provider sends to generate the NFS-e. It is not the invoice: it is the request to generate it. Official source.
Tax defensibility
The ability of a company to show, with documentation and an audit trail, that each step of a tax process was done correctly. It turns a possible question from the tax authority into objective proof of compliance instead of exposure to risk.
SAP Tax Diagnostic
DFSpro's structured process to map tax, technical and process risks in an SAP + GUEPARDO Tax operation before any stabilization project. It tests whether the system's behavior produces the expected tax result. It does not replace a formal tax audit and does not give an opinion on a tax position. This is DFSpro's own definition, used to name this specific service. It is not a standard term of SAP.
DIFAL (ICMS Rate Differential)
The part of ICMS that matches the difference between the destination state's internal rate and the interstate rate, due on transactions that send goods to a final consumer in another state. Legal basis: Constitutional Amendment 87/2015, Complementary Law 190/2022 and Convênio ICMS 236/2021 (CONFAZ).
Deferral
Postponing the payment of ICMS to a later step of the chain, moving the duty to pay to a third party (usually the buyer or the next processor). It is different from suspension, where the same taxpayer remains responsible for the payment. It shows up in the NF-e as CST 51.
DRC (SAP Document and Reporting Compliance)
SAP's newest solution for tax and document compliance, the successor to ACR (Advanced Compliance Reporting) and TDF. It lets business systems and external parties (government, tax authority) exchange electronic documents and send statutory reports, meeting the legal requirement of each country. It covers both electronic documents (for example the NF-e in Brazil) and mandatory statutory reporting (including SPED files). In the context of this consultancy, DRC handles the transport and format layer of the tax report. The layer that calculates and determines tax for each transaction remains the job of an integrated tax engine, GUEPARDO Tax.
NFS-e Auxiliary Document (DANFSe)
The visual version of the authorized XML, with no value of its own. It cannot contain information that is not in the XML. Official source.
National Collection Document (DNA)
A single payment document for the ISS of several invoices, generated by the National Calculation Module (MAN). Official source.
e-Financeira
A half-yearly SPED ancillary obligation that requires financial institutions, insurers and payment institutions to send data on financial transactions of interest to the Federal Revenue. It replaced the old Dimof and took in data from Decred. It is regulated by IN RFB 2219/2024, expanded by IN RFB 2278/2025.
eSocial
The digital system for reporting tax, social security and labor obligations, which centralizes the sending of payroll data to the government. It is one of the three pillars (with EFD-Reinf and MIT) that feed DCTFWeb, so it is part of the tax calculation chain even in indirect tax projects.
ECD and ECF
Digital Accounting Bookkeeping and Tax Accounting Bookkeeping, filed with the Federal Revenue by the legal entity. Official source.
EFD Contributions
The SPED module that records the calculation of PIS/Pasep and Cofins (cumulative and/or non-cumulative regime). It has been mandatory for Real Profit companies since 2012 and for Presumed Profit companies since 2013. It is the file the tax authority cross-checks against the credits the company calculates in SAP.
EFD ICMS IPI
The Digital Tax Bookkeeping of ICMS and IPI, filed with the state tax authority and the Federal Revenue. Official source.
EFD-Reinf
Digital Tax Bookkeeping of Withholdings and Other Tax Information, a SPED module started in 2018 that gathers information on tax withholdings not related to labor (services received or provided with labor assignment, PIS/Cofins/CSLL/INSS withholdings). It also feeds DCTFWeb.
Embedding
A numeric representation (vector) of a text or document that captures its meaning, used to search for information by similarity instead of exact word. It is the technique behind a RAG that finds the right clause in the legislation or in the GUEPARDO manual before it writes an answer.
ERP
An integrated business management system that holds the business processes and, in Brazil, also the tax calculation. For tax operations, the ERP is not just where data lives: it is where the tax rule is coded in configuration, which is why tax quality depends on the quality of the setup, not on team effort.
Pricing procedure
A structure configured in SAP that defines the order and logic of calculation of all price and tax elements of a document. It is set by the combination of sales area, document procedure and customer procedure. It is the technical heart of any tax determination in SD/MM.
Establishment
The place where the activity is carried out or where goods are stored, which the ICMS law treats as an independent unit, even when it belongs to the same owner. Official source.
EWM (Extended Warehouse Management)
The SAP module for advanced warehouse management. In a tax project it matters because the physical outbound and inbound of goods in EWM must be in sync with invoice issuing and with the stock record used in SPED Block K, or the physical and tax figures may differ.
Parallel Excel
A term used when part of the tax calculation or control runs outside the official system (SAP + GUEPARDO Tax), in a spreadsheet kept by one person or one team, usually because the system does not cover a specific scenario or because trust in the setup is not complete. It is a symptom of incomplete tax governance, not a legitimate long-term work tool. This is DFSpro's own definition, used in the diagnostic vocabulary with clients. It is not a technical term of SAP.
In-app extension
A customization made inside S/4HANA itself using tools provided by SAP (fields, business logic, screens) without changing the standard code, which keeps it compatible with upgrades. It is the preferred option under the Clean Core principle when the extension needs a tight link to the standard screen or process.
Side-by-side extension
A customization built outside the ERP core, typically on SAP BTP, and connected to S/4HANA through a stable API. The Clean Core principle recommends it for custom tax logic that does not need to live inside the core, which lowers risk at upgrade.
FCP
Poverty Fighting Fund, an addition to ICMS in the states that set it up, reported in its own field of the document in the destination state. Official source.
Fine-tuning
The process of retraining an AI model that is already trained so that it specializes in a specific field or task (for example Brazilian tax vocabulary). It lowers the chance of errors or hallucination within that scope compared with the general model.
Fit-to-standard
An SAP Activate method that starts from the preconfigured processes and records only the differences that are needed. Official source.
Generative AI Hub
A layer that lets Joule use different partner language models as needed for the task, without depending on a single provider. It matters for anyone assessing single-vendor risk. It is neutral about the quality of the tax rule set up in the environment.
GIA (ICMS Information and Calculation Guide)
A state return (for example GIA-SP or GIA-ST) used by ICMS taxpayers to report their tax calculation data to the state tax authority on a regular basis. Today it runs alongside the EFD ICMS/IPI and tends to be absorbed by unified obligations as the Reform moves forward.
Credit disallowance
The act of the tax authority of not accepting a tax credit the company has already used, usually because of missing documentation, an invalid legal basis, or a difference between what was declared and the data available to the tax authority. In practice the company becomes a debtor for the disallowed amount, plus a fine and interest. It is the result that the pre-validation routine in GUEPARDO Tax tries to prevent before the data is sent.
SAP Tax Governance
The set of processes that keep the tax calculation in SAP correct and sustainable over time: who owns each rule, how regulatory changes are monitored, and how the result is validated before it is sent to the ancillary obligations. It is different from installing the system once and not following its upkeep afterward. This is the definition DFSpro uses to describe its own practice. The term is in common use in the SAP consulting market, with no single standard definition from any body or vendor.
IBSCBS group of the layout
The group of invoice fields with the IBS and CBS information. It only goes into the XML if it was reported in the DPS. Official source.
AI guardrail
A layer of rules or validation that limits what an AI model can answer or do, filtering input and output to avoid errors, data leaks or actions outside the scope. In a tax pipeline, it is what stops an AI agent from, for example, creating a tax rate change without human confirmation.
GUEPARDO Analytics
A module of the GUEPARDO Fostering Finance family focused on analyzing financial and tax data, part of the brand repositioning led by NTT DATA.
GUEPARDO Audit
A module of the GUEPARDO Fostering Finance family focused on auditing financial and tax processes, part of NTT DATA's current portfolio alongside Tax, e-Invoicing, Process Automation and Payments.
GUEPARDO e-Invoicing
A module of the GUEPARDO Fostering Finance family dedicated to issuing and managing electronic tax documents (invoice, CT-e and related ones), complementary to GUEPARDO Tax.
GUEPARDO Fostering Finance
The name of NTT DATA's brand repositioning that brings the Tax, Audit, e-Invoicing, Analytics, Process Automation and Payments modules under one umbrella, together with GUEPARDO Global Trade (a partnership with Conexos).
GUEPARDO Global Trade
A module of the GUEPARDO ecosystem, the result of a partnership between NTT DATA and Conexos, focused on foreign trade (import and export), which widens GUEPARDO's tax portfolio beyond domestic operations.
GUEPARDO Payments
A module of the GUEPARDO Fostering Finance family focused on payment management, integrated with SAP alongside NTT DATA's other tax and finance modules.
GUEPARDO Process Automation
A module of the GUEPARDO Fostering Finance family focused on automating financial and tax processes, part of the brand's current repositioning by NTT DATA.
GUEPARDO Tax
Tax calculation software integrated with SAP, developed and owned by NTT DATA, used to calculate and settle taxes in the tax operation of companies that run SAP. Ongoing governance of GUEPARDO Tax (updated rules, monitoring of regulatory change, validation before sending) is different from the simple technical installation of the software.
Human-in-the-loop
An AI operating model in which a person takes part in the decision at set points (approving before, reviewing after, or being called in when the agent is unsure), instead of the AI acting fully on its own. It is the recommended design for any AI automation that touches tax calculation or client data, because this is an area of regulatory risk.
Agentic AI
An AI model that does not only answer a question but receives a goal, plans steps and carries out actions with a fair degree of autonomy. Joule Agents belong to this category. In tax calculation, it is the category that needs a documented human validation point before anything is sent to the tax authority.
IBS (Tax on Goods and Services)
A state and municipal tax created by the Brazilian Tax Reform (Constitutional Amendment 132/2023, regulated by Complementary Law 214/2025) to replace ICMS and ISS over the transition period. In an SAP operation, calculating it depends on tax configuration and a correct integration between SAP and the tax calculation software; it is not automatic.
ICMS
The state tax on the circulation of goods and services, one of the taxes that the Tax Reform gradually replaces with the IBS between 2029 and 2033. Throughout the transition, SAP and GUEPARDO Tax must calculate ICMS and IBS in parallel, not as an immediate replacement.
ICMS-ST (ICMS Tax Substitution)
A regime in which the duty to pay the ICMS of a whole chain is given to a single taxpayer (usually the producer or importer), using a value-added margin (MVA) to estimate the final price. The rule is often cited as a source of error when the MVA set in the system is out of date compared with the current legislation.
IDoc (Intermediate Document)
A standard SAP data structure used to exchange information between SAP systems and external systems (through ALE or EDI). Most integrations between SAP and a tax add-on such as GUEPARDO Tax go through an IDoc at the technical level.
II (Import Tax)
A federal tax triggered when foreign goods enter the national territory, calculated on the customs value on the date the Import Declaration is registered. It applies before customs clearance and forms part of the tax base of other import taxes (IPI, ICMS, PIS/Cofins-Import).
State registration
The registration of an establishment with the state Finance Department, mandatory for ICMS taxpayers. Each branch normally has its own state registration, separate from headquarters. It is one of the master data fields that, if entered wrongly in SAP, causes NF-e rejection or a difference in SPED.
IOF
The federal tax on Financial Operations, charged on credit, foreign exchange, insurance and securities transactions. In an SAP tax project it appears mostly in treasury flows (FI-TR) and in foreign exchange transactions of foreign trade, and is rarer in the core of sales and purchase tax calculation.
IPI
Tax on Industrialized Products, a federal tax charged on industrialized products and on imports. It depends directly on the tax classification of the product, which makes a correct NCM a precondition of the calculation, and it is recorded in SPED Fiscal together with ICMS.
IS (Selective Tax)
A tax in the Tax Reform that applies to goods and services seen as harmful to health or the environment, with a non-revenue purpose of discouraging consumption. It exists alongside CBS and IBS and needs its own treatment in tax setup, because it applies selectively and does not follow the general rule of non-cumulativity.
ISS
Tax on Services of Any Nature, a municipal tax charged on the provision of services. It adds an extra layer of complexity because the rule changes by municipality and by item of the service list, and because the definition of the place of service changes who the tax is owed to. Under the Tax Reform it is gradually replaced by the IBS.
J1BNFE
An SAP ECC/S/4HANA transaction that works as an electronic invoice monitor, used to find, check the status of and reprocess NF-e issued or received, by number, date or amount.
J1BTAX
An SAP transaction that opens the "tax administrator workplace" to maintain the tax codes of the Brazilian calculation procedures TAXBRJ and TAXBRA, a critical setup point in any SAP tax diagnostic.
Context window
The maximum amount of text (measured in tokens) that an AI model can process at once, including instruction, history and attached document. When a tax file or a technical manual is larger than the context window, the model loses part of the information or chooses at random what it "remembers".
Joule Agents
An agentic AI layer on top of Joule, able to plan and run a sequence of steps with less human intervention at each step, including actions that cross more than one SAP module. It changes the kind of control that is needed: an assistant that answers fails in one way, an agent that acts fails in another, because the action has already happened in the system.
Joule Studio
SAP's environment for creating custom agents by describing the automation in plain language, without full traditional development. Version 2.0, presented in May 2026, now runs as a managed service and connects the agents to SAP Business Data Cloud, so that they inherit business context and data lineage.
Knowledge Graph
A structure that organizes business entities, such as supplier, material, order and posting, and the relations between them, so that AI can follow those relations instead of depending only on separate tables.
LGPD
The General Personal Data Protection Law, Law 13.709/2018, which governs the handling of personal data in Brazil. It enters the tax governance discussion when the environment starts to include AI layers and external integration, because business data and personal data move through the same system and the same response channels.
Data lineage
A record of the whole path a tax data item takes from its source (for example, a posting in SAP) to the final document sent to the tax authority (SPED, invoice), so you can trace the step where information was created, changed or corrected. It is a data governance term applied to tax work to support traceability and defensibility.
Brazil Localization (SAP)
The set of functions, tables and processes that SAP adds to the ERP core to meet Brazilian tax law (electronic invoice, ICMS/IPI/PIS/Cofins calculation, SPED). It is the layer that GUEPARDO Tax builds on as an add-on.
Presumed Profit
An IRPJ/CSLL tax regime in which the tax base is presumed as a fixed percentage of gross revenue (it varies by activity), open to companies with annual gross revenue up to BRL 78,000,000.00. Under this regime PIS/Cofins stay cumulative, with no right to credit, which changes the calculation logic inside SAP compared with Real Profit.
Real Profit
An IRPJ/CSLL tax regime on the actual accounting profit, adjusted by tax additions and exclusions. It is mandatory for companies above BRL 78,000,000.00 of annual gross revenue (or other specific legal conditions) and it is the only regime in which non-cumulative PIS/Cofins give a real input credit, which needs the most complex tax calculation engine in SAP.
Tax data cross-check
The automated process in which the tax authority cross-checks information from different returns and tax documents of the taxpayer to find differences. A transmission error or a lack of integration between systems (for example, SAP out of line with what was declared in SPED) is the most common cause of being caught in this check.
Headquarters and branch
An organizational model in which a legal entity operates through a main establishment (headquarters) and one or more secondary establishments (branches), each with its own CNPJ, state registration and, as a rule, its own ICMS/ISS calculation, even though they share the same economic group and, in SAP, the same accounting area or company.
MCP (Model Context Protocol)
An open protocol that standardizes how an AI application connects to external data sources and tools (databases, APIs, systems such as Odoo or SAP), so that an AI agent can read or trigger a system in a safe and standard way instead of a proprietary integration case by case.
MIT (Tax Inclusion Module)
From 2025 it replaces the old DCTF (PGD) for federal taxes not declared through eSocial or EFD-Reinf (such as IRPJ, CSLL, PIS and Cofins), allowing direct entry in DCTFWeb and bringing the federal returns into one place.
National Calculation Module (MAN)
An optional module for the municipality that lets it calculate the ISS of several invoices and issue a single payment document. Official source.
Multi-CNPJ
A structure in which one company operates with several CNPJs, each with its own state registration, regime and benefits. It is the source of most of the tax complexity in Brazilian groups: the right rule is no longer a single one and depends on the establishment, the state and the nature of the transaction, which multiplies the number of exceptions the system must handle.
MVA (Value-Added Margin)
A percentage set by the states to presume, in forward tax substitution, the final consumer sale price from the price at the previous step of the chain. It is the setting that the SAP tax table uses to calculate the presumed ICMS-ST tax base.
Full non-cumulativity
A central principle of the new IBS/CBS system under which the tax credit taken in earlier steps of the chain is fully used by the buyer, without the restrictions and credit disallowances that exist today under ICMS/PIS/Cofins. Together with collection at destination, it is one of the two structural changes of the Reform most often cited.
NCM
Mercosur Common Nomenclature, an 8-digit code that classifies the nature of each good for foreign trade and tax purposes (tax base of II and IPI and, today, also a setting for the IBS/CBS reference rate). It is kept in the material master data in SAP.
NF-e (Electronic Invoice)
The electronic tax document required for most sales of goods in Brazil. Authorization of the NF-e by SEFAZ confirms that the document passed the format and tax rule checks of that moment. By itself it does not guarantee that the tax classification used was correct (an invoice can be authorized and still lead to a later difference, including when compared with SPED).
Road Use NFS-e (NFS-e Via)
An NFS-e model for highway and toll concessionaires, with service code 22.01.01. Official source.
Brazilian Services Nomenclature (NBS)
A nine-digit service classification, version 2.0 in the national standard, required on every national NFS-e. Official source.
NFS-e number (nNFSe)
A 13-digit number assigned by the National Sefin. The taxpayer does not choose the number. Official source.
Unique Sequential Number (NSU)
A counter used in the distribution of documents by the ADN, with four types depending on the party and the municipality. Official source.
Ancillary obligation
A declaration that a company files with the tax authority in addition to paying the tax, such as SPED Fiscal, EFD-Reinf and DCTFWeb, each with its own deadline, layout and rule. The set changes more often than most of the global business processes that a copilot supports.
See it in use: Sector: Energy, Logistics and Regulated Industries
Principal obligation (tax)
Under the National Tax Code, the obligation to pay the tax or the monetary penalty, as opposed to the ancillary obligation (which is a duty to do something, such as filing a return). Legal basis: National Tax Code (Law 5.172/1966), art. 113.
Sales organization
The SAP SD organizational unit that represents the sales structure responsible for a sale (region, channel, selling company). Together with the plant and the material, it is one of the criteria used to determine the pricing procedure and, as a result, the tax applied.
Agent orchestration
An architecture in which an AI "orchestrator" agent assigns tasks to specialized "executor" agents, checks the result of each one and decides the next step until the final goal is reached, including rules to escalate to human supervision. It is the pattern used when a complex tax task (for example, checking hundreds of NCM items) is split into parallel sub-tasks.
Tax liability
A company's tax obligation (tax due, fine, charge) recognized in the balance sheet or found by an audit. An SAP Tax Diagnostic often reveals hidden tax liability when it finds a difference between what SAP calculated and what was actually declared or paid.
Test period (Tax Reform)
The informal name for the year 2026, in which IBS and CBS start to be charged at a token rate (IBS at 0.1% and CBS at 0.9%, offset against PIS/Cofins or reimbursed, under art. 348 of LC 214/2025), with a focus on testing compliance with ancillary obligations and system integration before real collection at scale.
PIS/Cofins
Federal contributions on revenue, which the Tax Reform replaces with the CBS over the transition period. Source for the replacement: Constitutional Amendment 132/2023 and Complementary Law 214/2025.
Prompt
An instruction in plain language given to an AI model to get an answer or run an action. The quality and precision of the prompt (context, limits, expected format) is one of the factors that most lowers the risk of hallucination in an AI application on tax data.
RAG
A technique in which the model looks up information in a specific knowledge base before answering, instead of answering only with what it learned in general. It matters because the quality of the answer then depends on the quality and freshness of that base, not on the general ability of the model.
RE-FX (Real Estate Management)
An SAP module for managing real estate and lease contracts. It becomes a tax topic when there is ISS or tax withholding on rent or condominium fees managed inside SAP, a scenario less common than the MM/SD core but seen in clients with their own real estate portfolio.
Tax regime by establishment
A situation in which different units (headquarters and branches) of the same economic group are subject to different calculation rules according to the law of the state or municipality where they are located (ICMS/ISS rate, tax benefit, special regime). SAP must then treat each establishment with its own tax setting instead of a single rule for the group.
Special tax regime
A formal administrative authorization given by the state Finance Department to a specific taxpayer or sector, allowing different ICMS calculation and payment rules compared with the general regime. It usually adds its own tax setting in SAP, valid only for that authorized CNPJ or establishment.
Inventory record (SPED)
The name given to the set of Block H records of the EFD ICMS/IPI, which formally document the company's physical stock on a specific date, usually the end of the fiscal year. A mismatch between this record and the real stock in SAP is one of the classic findings of an SAP Tax Diagnostic.
Rectification (tax return)
The act of correcting an ancillary obligation already sent to the tax authority (SPED, DCTFWeb, EFD-Reinf and others) after an error is found, within the legal deadline that applies to each obligation. It is one of the recurring services of AMS Fiscal when an error is found after the close.
Tax risk
The possibility that the company faces an assessment, a fine or an unprovisioned tax liability, because of a calculation error, a change in the law, or a difference of interpretation between the tax authority and the taxpayer. It is the risk category that the SAP Tax Diagnostic measures and ranks before proposing a fix.
Pre-validation routine (GUEPARDO)
A GUEPARDO Tax mechanism that checks tax data before posting or sending, removing errors and rework before the document reaches the tax authority. It is one of the main selling points of the product (lower audit risk).
S/4HANA
The current version of SAP's ERP suite, the successor to SAP ECC, with an in-memory database and a different data architecture (for example, the Universal Journal). Moving from ECC to S/4HANA with a live tax operation needs a review of tax customizations (Z objects) and of the integration with GUEPARDO Tax. It is not just a technical version update.
SAP CO (Controlling)
The SAP controlling module, focused on cost and management results. It enters the tax discussion when cost allocation and the cost center structure affect how credit is taken and how the tax burden is analyzed by line of business.
SAP ECC
The previous version of SAP's ERP, the predecessor of S/4HANA, still in use in many Brazilian companies. In tax work, it is where most of the legacy setup lives: tax determination rules, exceptions and customizations built up over years. Every migration to S/4HANA starts from an inventory of what exists here, and that inventory is where the rules nobody documented show up.
SAP FI (Financial Accounting)
The SAP financial accounting module, where accounting entries are recorded. It is the final destination of much of what the tax calculation produces, so a difference between tax and accounting usually shows up here first, when what was calculated is compared with what was posted.
SAP MM (Materials Management)
The SAP purchasing and materials management module. It provides the material master data, including NCM and origin, and it is where the inbound transactions that feed tax credit start. A registration error here spreads silently to the tax calculation.
SAP SD (Sales and Distribution)
The SAP sales and distribution module. It is where the outbound transaction is built and where the pricing procedure determines the tax of the tax document. Most tax differences in sales come from a price condition or a determination that is set up wrongly in this module.
National virtual Finance Secretariat (National Sefin)
The national authorizer that checks the DPS against the layout and the municipality's settings and returns the NFS-e or the reason for rejection. Official source.
Segregation of duties (SoD)
An internal control principle under which no single person should be allowed to create, approve and post the same tax or financial transaction without a third-party review, which lowers the risk of error or fraud. In SAP it is built into authorization profiles (roles) and access conflict rules.
Simples Nacional
A unified tax regime for micro and small companies with annual gross revenue up to BRL 4,800,000.00, which pays several federal, state and municipal taxes in a single slip (DAS). A company under this regime normally does not generate ICMS/PIS/Cofins credit for those who buy from it, which changes the buyer's calculation rule in SAP. Legal basis: Complementary Law 123/2006.
SLA (service level agreement)
A formal commitment on response time and scope of service. In a tax support contract, the SLA that matters is not infrastructure availability but the one that deals with the tax result: the time to handle a calculation difference before the close and before the ancillary obligation is sent.
SPED (Public Digital Bookkeeping System)
The set of electronic ancillary obligations of the Brazilian government that receives companies' tax and accounting data in a structured format. In an SAP + GUEPARDO Tax operation, SPED is the final destination of the tax calculation, which makes the quality of the calculated data before it is sent a critical risk point.
Split Payment
A mechanism in the Brazilian Tax Reform in which the IBS/CBS amount of a transaction is set apart and paid directly at the time of payment, instead of being calculated and paid later by the company. Putting it to work inside SAP needs changes to the existing financial and tax flows. The technical regulation by the CGIBS and the Federal Revenue has started to be published (Joint Act RFB/CGIBS no. 2, of 27/05/2026, cgibs.gov.br/atos-conjuntos), with actual payment expected from 2027, to be confirmed at each review.
Forward tax substitution
A form of ST in which the tax of the whole chain (from producer or importer to final consumer) is paid in advance by the first link, based on a presumed tax base (through MVA or PMPF). It is common for fuel, beverages, vehicles and cigarettes.
Backward tax substitution
Also called deferral or upstream, it is the form in which payment of ICMS is postponed and concentrated at the final link of the chain (producer or large distributor). It is common for raw materials, farm products and scrap, when the tax authority prefers to audit a few large taxpayers instead of many small ones.
Condition table
An SAP configuration structure that stores the specific values of a price condition (for example, the ICMS rate for a combination of material, plant and customer). It is the technical object where the configured tax rule actually "lives" inside the system.
Tax table (tax procedure, TAXBRA/TAXBRJ)
An SAP configuration structure (transaction OBYZ/J1BTAX) that defines the calculation order of each tax on a transaction, through condition types and access sequences. TAXBRA is the newer condition-based version, the successor to TAXBRJ; both have already received specific SAP Notes for IBS/CBS.
TDF (SAP Tax Declaration Framework for Brazil)
The tax platform that came before DRC in the SAP ecosystem, an integrated tax management solution to meet Brazilian ancillary obligations (SPED Accounting/ECD, SPED Fiscal/EFD ICMS-IPI, ECF, SPED Contributions). It is legacy technology: the path SAP recommends for those still using TDF is to move to DRC.
Template and rollout
The template is the model built for the group. Rollout is the deployment of that model in each new unit. Official source.
Document type
A classification given to each sales, purchasing or accounting document in SAP (for example, normal sales order, return, shipment), used to determine the process flow, numbering and, together with other criteria, the tax pricing procedure that applies.
Issuer type and issuance type (tpEmit and tpEmis)
The tpEmit shows who issues (provider, recipient or intermediary) and the tpEmis shows the type of issuance (national, or transcription by the municipality). Official source.
Transaction (SAP)
A short access code (for example, VA01, J1BTAX, FB60) that opens a specific screen or program in SAP. It is the basic unit of navigation in the system and the reference in any ticket, manual or tax setup audit log.
Audit trail
A time-ordered record of who changed what, when and why, inside a tax or financial system. It lets you rebuild the origin of an error (a rejected invoice, a product classified wrongly) and it is one of the pillars of defensibility in a tax audit.
UF (state)
The state or Federal District where the transaction takes place. In ICMS calculation the state is a deciding variable: rate, benefit, tax substitution and ancillary obligation change by origin state and destination state, and a rule that is right in one state may be wrong in the next.
Universal Journal
The central data structure of S/4HANA, technically the ACDOCA table, which holds in one place the financial accounting and controlling entries that used to be spread over several separate tables in SAP ECC. It works as a single source for all accounting processes and reports. Because it joins both sides in the same record, it removes the need to reconcile finance and controlling. In an SAP + GUEPARDO Tax operation, this matters for tax versus accounting reconciliation: moving from ECC to S/4HANA changes where tax and financial data live, which needs a review of any customization (Z object) and of the GUEPARDO Tax integration that depends on the old structure.
Tax rule versioning
The practice of keeping a dated history of every change to a tax determination rule (rate, CFOP, exception, tax code) in SAP or GUEPARDO, so you can prove which rule was in force on any past date. It is essential to answer an assessment for an earlier period.
Tax setup
The configuration, inside the SAP tax engine, of the rules that decide which tax applies to each transaction (CFOP, NCM, customer regime, applicable tax benefit). It is the point most sensitive to errors in an SAP tax environment, because an outdated or badly set rule causes a systematic difference, not an isolated error.
Supplementary invoice
An invoice issued to correct or add to the amount, tax or information of an original invoice that was already sent, without cancelling it. It is used when the error is only found after issuing and there is no longer a window for a simple cancellation.
SAP Note
An official correction or guidance published by SAP for a specific system problem, including adjustments for Brazilian tax law. Applying (or not applying) a tax SAP Note on time is one of the most common causes of a difference between what SAP calculates and what the current law requires.
Tax matrix
An organized view (usually in a spreadsheet or configuration table) of how each tax applies for each combination of material, customer, transaction and state. It is a reference to check whether the SAP setup is really in line with the current tax rule, and it is one of the first documents an SAP Tax Diagnostic tries to rebuild when the client does not have it in writing.
MM module (Materials Management)
The SAP module in charge of purchasing, receiving and inventory management. The tax determination of an inbound invoice starts from the purchase order and receiving information in this module, so a registration or flow error in MM passes directly to the tax result of the purchase.
Tax debit note
A document issued to charge the recipient an additional amount (tax, freight, price difference) for a transaction already documented by an invoice. It differs from the supplementary invoice because it is a financial charge, not a correction of the original tax document itself.
Tax procedure (SAP)
A pricing procedure configured in SAP that defines the order and logic of calculation of each tax (tax base, rate, condition) in a sales or purchase document. It is the technical structure behind every tax price condition, and the origin of many calculation errors when it is badly adjusted.
Real Profit vs Presumed Profit
Two IRPJ and CSLL calculation regimes: under Real Profit, the tax applies to the actual accounting profit (with tax adjustments); under Presumed Profit, to a profit margin presumed by law according to the activity. The choice of regime directly affects how some entries and calculations are set up in SAP, and changing regime without reviewing that setup is a common source of error.
State special tax regime
A different tax treatment given by a state to a specific company or sector (reduced rate, its own payment deadline, exemption from an ancillary obligation), formalized by an agreement or special regime with the state tax authority. It needs its own setup in SAP, outside the state's general rule, and is often forgotten when SAP is reconfigured in another project.
Electronic Transport Document (CT-e)
An electronic document, model 57, that records the provision of cargo transport service, valid through a qualified signature and the authorization of use. Source.
See it in use: CT-e and MDF-e in SAP: issuance, events, freight and transport
Electronic Manifest of Tax Documents (MDF-e)
An electronic document, model 58, that links the tax documents in transit to the cargo unit. It is closed by its own event. Source.
See it in use: CT-e and MDF-e in SAP: issuance, events, freight and transport
Auxiliary Document of the Electronic Manifest (DAMDFE)
An auxiliary document that travels with the cargo during transport and lets the states control the documents linked to the MDF-e. Source.
See it in use: CT-e and MDF-e in SAP: issuance, events, freight and transport
CT-e Auxiliary Document (DACTE)
An auxiliary document that travels with the cargo or makes it easier to look up the CT-e. It can be shown in electronic form in the cases allowed by the rule. Source.
See it in use: CT-e and MDF-e in SAP: issuance, events, freight and transport
Independent Cargo Carrier (TAC)
An individual who provides cargo transport. They can have their own MDF-e and are the target of the IBS and CBS presumed credit in art. 169 of LC 214/2025. Source.
See it in use: CT-e and MDF-e in SAP: issuance, events, freight and transport
Virtual Contingency Sefaz (SVC)
An environment of another state used to authorize the CT-e when the issuer's authorizer does not respond. Source.
See it in use: CT-e and MDF-e in SAP: issuance, events, freight and transport
Credit balance
An excess of credits over debits, carried over to the next period. Source.
See it in use: Tax calculation in SAP: ICMS, IPI, PIS, Cofins and ISS
Tax substitution (ST)
A regime in which the tax of the following steps is paid in advance by one taxpayer. Source.
See it in use: Tax calculation in SAP: ICMS, IPI, PIS, Cofins and ISS
E110
The EFD ICMS/IPI record that holds the ICMS calculation of the company's own transactions. Source.
See it in use: Tax calculation in SAP: ICMS, IPI, PIS, Cofins and ISS
TDF
SAP Tax Declaration Framework for Brazil, SAP's solution for Brazilian tax reports and messaging. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
ACR
Advanced Compliance Reporting, the compliance reporting framework of SAP S/4HANA, with the apps Run Statutory Reports and Define Statutory Reports. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
DRC
Document and Reporting Compliance, SAP's set for electronic documents and statutory reports. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
SPED
Public Digital Bookkeeping System, created by Decree 6.022/2007. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
ECD
Digital Accounting Bookkeeping: journal, ledger and trial balances in a file. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
ECF
Tax Accounting Bookkeeping, which replaced the DIPJ. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
eSocial
The bookkeeping system for tax, social security and labor obligations. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
TOM
Tax Obligation Monitor, the TDF monitor that records runs, status, files and proof of delivery. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
Messaging Framework
The TDF layer that receives, validates, stores and sends events to the government. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
PVA
Validator and Signer Program, the government validator used before some files are sent. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
BAdI
Business Add-In, an extension point in ABAP provided by SAP. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
Shadow table
A TDF table used to adjust transaction data when rectifying the blocks other than block 0. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
Support Package (SP)
A package of fixes and new features. Each TDF SP lists the layouts it starts to support. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
Layout
A version of the structure of a file, published by the Federal Revenue or by the tax authority, with its own period of validity. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
Alphanumeric CNPJ
The new CNPJ format, with letters and numbers, being adopted from the tax reform onward. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
CIAP
Control of ICMS credit on fixed assets, recorded in block G of the EFD ICMS IPI. Source.
See it in use: SAP TDF in Brazil: Tax Declaration Framework, SPED and Reinf
ATC
ABAP Test Cockpit: a check of code quality and of Clean Core rules. Source.
ABAP Cloud
An SAP development model that uses only released interfaces. Source.
BRFplus
SAP's business rules framework, with decision tables, simulation and tracing. Source.
RAP
ABAP RESTful Application Programming Model: a model for transactional applications. Source.
Wrapper
A custom object that covers a classic interface and is released for ABAP Cloud. Source.
SAP Note
A correction or adaptation published by SAP, including for legal requirements. Source.
cBenef
The tax benefit code reported in the NF-e and the NFC-e, defined by the state. Source.
See it in use: ICMS tax benefits in SAP: cBenef and proof of use
Registration and deposit
The state's delivery of the list of acts and the supporting documents to the Executive Secretariat of Confaz (Convênio 190/17, clause one, § 2, III). Source.
See it in use: ICMS tax benefits in SAP: cBenef and proof of use
Remission
Forgiveness of a tax credit that has already been established or not yet established, provided for in LC 160 and in Convênio 190. Source.
See it in use: ICMS tax benefits in SAP: cBenef and proof of use
Non-cumulative regime
A PIS and Cofins calculation in which the credit on purchases is deducted from the contribution due on revenue. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
Cumulative regime
A PIS and Cofins calculation with no deduction of credits, on revenue. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
PIS and Cofins CST
The tax situation code of the contribution, reported on the item. It defines whether the transaction is taxed, exempt, zero-rated or generates credit. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
Proportional apportionment
A method of allocating the credit common to more than one type of revenue, based on the monthly gross revenue of record 0111. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
Direct allocation
A method in which the common credit comes from integrated cost accounting, and not from apportionment by gross revenue. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
Block M
The block of the EFD Contributions that calculates the PIS and Cofins credit and contribution. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
M200
The record that consolidates the PIS contribution of the period, with credit, withholding and deductions. The Cofins equivalent is M600. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
F600
The record of PIS and Cofins amounts withheld at source. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
CPRB
Social security contribution on gross revenue, recorded in block P. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
DCTF
Declaration of Federal Tax Debits and Credits, where the contribution calculated is also declared. Source.
See it in use: EFD Contributions in SAP: CST, credit and the move to CBS
Root
The first 8 positions of the CNPJ. They identify the company and are the same for headquarters and branches. Source.
See it in use: Alphanumeric CNPJ in SAP: what to review in the ERP
Order
Positions 9 to 12. They identify the establishment. The Federal Revenue allows letters and numbers. Source.
See it in use: Alphanumeric CNPJ in SAP: what to review in the ERP
Modulo 11
A calculation method that adds up values multiplied by weights and uses the remainder of the division by 11. Source.
See it in use: Alphanumeric CNPJ in SAP: what to review in the ERP
ASCII
A table that gives each character a numeric code. In the check digit (DV) calculation, the code minus 48 is used. Source.
See it in use: Alphanumeric CNPJ in SAP: what to review in the ERP
Schema (XSD)
A file that defines the structure and the types of the fields of an XML, such as the one of the electronic invoice. Source.
See it in use: Alphanumeric CNPJ in SAP: what to review in the ERP
Business partner
In SAP, a single record that brings together customer, supplier and other roles (Business Partner). Source.
See it in use: Alphanumeric CNPJ in SAP: what to review in the ERP
Set apart
To reserve the amount of tax that will be paid to the government, separating it from the net amount that goes on to the payee. Source.
Super Smart Return
A message from the public platform that corrects the CBS and IBS amount reported, or limits it to the amount still open, in arrangements started by the payee. Source.
Segregation report
The final, binding report sent in batch twice per business day to the public platform, which creates the duty to pay the government. Source.
Split Payment Public Platform
The single communication channel between payment institutions and the RFB and the CGIBS in split payment, under shared governance. Source.
Aggregator Document
An identifier created in the government systems that brings several tax documents into a single payment transaction, without creating a debit of its own. Source.
Event 110300 (Payment Link)
An NF-e and NFC-e event that links the authorized document to one or more financial transactions subject to split payment. Source.
NFTS
Electronic Invoice of the Service Recipient or Intermediary: a document issued by the party that hires the service, in the case of São Paulo and Salvador, to declare the service received and the ISS due by responsibility. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
CCM
Register of Municipal Taxpayers, the municipal registration used by the São Paulo City Hall. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
CPOM
Register of Providers from Other Municipalities, checked by São Paulo for providers from outside the municipality. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
RPS
Provisional service receipt, issued by the provider before the NFS-e and replaced by it as the official document. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
DANFSe
NFS-e auxiliary document: a PDF version of the authorized XML. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
NSU
A unique sequential number used by the Distribution API to deliver documents to those who have an interest in them. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
tpEmit
A field of the national NFS-e that shows who issues: 1 provider, 2 recipient, 3 intermediary. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
vRetCSLL
A field of the national NFS-e where the PIS, COFINS and CSLL withheld by the recipient are added up. Source.
See it in use: Service invoice and NFTS in SAP: receive, withhold and post
Record
A line of the file identified by four characters, such as C100 or E110. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
Block
A group of records with an opening and a closing. The file has ten blocks. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
Analytical record
A record that summarizes the document by CST, CFOP and rate, such as C190. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
CST
The ICMS tax situation code, reported on the item and in the analytical record. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
COD_SIT
The document situation code, used to mark, for example, a late document. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
Late
A document recorded in a period after the one of issue, inbound or outbound. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
Profile
Profile A, B or C of how the file is presented, defined by the state tax authority. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
DEB_ESP
A field of E110 that groups the special and late debits outside the normal calculation. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
Tax Obligation Monitor
The TDF monitor that records each run and the delivery receipts. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
ReceitaNet
A Federal Revenue program that sends the file and stores the receipt. Source.
See it in use: SPED Fiscal in SAP: from the invoice to the record and the PVA error
EFD-Reinf event
A unit of information of the EFD-Reinf, an XML with its own layout, signed and sent in a batch. Each validated event gets a receipt. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
R-2000 series
Events for social security contribution withheld or substituted, such as R-2010 and R-2020. It closes with R-2099. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
R-4000 series
Events for withholding at source of income tax, CSLL, PIS and Cofins, such as R-4010, R-4020 and R-4080. It closes with R-4099. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Period movement
The set of periodic events of a series in a calculation period. The R-2000 and R-4000 series form independent movements. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Closing event
R-2099 and R-4099, which close the movement of each series in the period and allow the taxes to be calculated. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Reopening
An event that reopens a closed movement to rectify, delete or add events: R-2098 in the R-2000 series and R-4099 with a reopening indicator in the R-4000 series. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Asynchronous batch
A batch of up to 50 events sent by API, which returns a protocol. The result is looked up later with that protocol. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Batch protocol
The number returned when an asynchronous batch is sent, used to look up the processing result. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Delivery receipt
The proof that the EFD-Reinf returns for each validated event, needed to rectify or delete the event. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Withholding truncation
The EFD-Reinf withholding calculation rule: two decimal places without rounding. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
R-9000 events
R-9000 deletes an event; R-9001, R-9005, R-9011 and R-9015 are totals of bases and taxes returned by the EFD-Reinf to feed DCTFWeb. Source.
See it in use: EFD-Reinf in SAP: withholdings, DCTFWeb and eSocial
Reimbursement
Cash payment of a credit balance, in the cases the law provides for. Source.
See it in use: Tax credit recovery in SAP: ICMS, IPI, PIS/Cofins
Offsetting
Use of a credit to pay the company's own debt, by declaration. At the federal level, through PER/DCOMP. Source.
See it in use: Tax credit recovery in SAP: ICMS, IPI, PIS/Cofins
PER/DCOMP
The Federal Revenue program for the electronic request for refund, reimbursement or repayment and for the offsetting declaration. Source.
See it in use: Tax credit recovery in SAP: ICMS, IPI, PIS/Cofins
eSocial Guidance Manual (MOS)
The official document that explains eSocial and each event, approved by joint ordinance and consolidated with each Guidance Note. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
Periodic event
An event with a set frequency, such as payroll (S-1200) and closing (S-1299). Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
Non-periodic event
An event with no fixed date, which depends on something happening in the employment relationship, such as hiring (S-2200) or termination (S-2299). Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
Payroll item
A payroll line, registered in event S-1010 and linked to Table 3 of eSocial natures. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
Totalizer
The return from the National Environment with the bases and amounts calculated after a closing, such as S-5011. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
SST
Occupational Safety and Health: in eSocial, events S-2210, S-2220 and S-2240. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
S-1200
The event for the pay of a worker under the General Social Security Regime. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
S-1210
The event for payments of work income, which reports the date and the net amount paid. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
S-1299
The closing event of the periodic events of a calculation period, which triggers the totals and the integration with DCTFWeb. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
RET
Register of Labor Events, the National Environment base made up of the non-periodic events and used to validate payroll. Source.
See it in use: eSocial in SAP: events, payroll, withholdings and DCTFWeb
Crediting coefficient
The ratio between taxed outbound sales, including exports, and total outbound sales of the period. It multiplies the monthly portion of the ICMS credit on fixed assets. Source.
See it in use: CIAP in SAP: ICMS credit on fixed assets, Block G and asset write-off
Permanent asset (ICMS)
The term in LC 87/1996 for assets whose purchase gives a credit taken in 48 installments. The EFD Practical Guide and the SAP documentation use fixed asset. Source.
See it in use: CIAP in SAP: ICMS credit on fixed assets, Block G and asset write-off
EFD Block G
The block of the EFD ICMS IPI file that shows the calculation of the portion of asset credit taken in the month. It has records G001, G110, G125, G126, G130, G140 and G990. Source.
See it in use: CIAP in SAP: ICMS credit on fixed assets, Block G and asset write-off
CIAP card
The record that SAP creates for each asset or component that gives an ICMS credit, with installments, status and write-off movements. Source.
See it in use: CIAP in SAP: ICMS credit on fixed assets, Block G and asset write-off
Asset write-off (CIAP)
The exit of the asset from CIAP control, at the end of the period of credit taking, or by sale, transfer, loss or another exit. Source.
See it in use: CIAP in SAP: ICMS credit on fixed assets, Block G and asset write-off
Construction in progress
The situation of a component of a movable asset still being built in the establishment, reported in G125 with type IA. Source.
See it in use: CIAP in SAP: ICMS credit on fixed assets, Block G and asset write-off
e-Lalur
Electronic Book of Real Profit Calculation, part of the ECF: it records the adjustments to net profit (part A) and controls amounts of future periods (part B). Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
e-Lacs
Electronic Book of CSLL Tax Base Calculation, part of the ECF, with the same part A and part B structure as the e-Lalur. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
Part B of the e-Lalur and e-Lacs
Control accounts for amounts that affect future periods, such as losses to offset and adjustments to add or exclude. Each account starts in record M010. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
Reference chart of accounts
The chart of accounts defined by the Federal Revenue to which each detail account of the company's chart is linked, in the ECD or the ECF. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
Bookkeeping Generator Program (PGE)
A Federal Revenue program that generates, validates, signs and sends the ECD and the ECF. It also allows fields to be edited. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
General Journal
The accounting book in which each entry is recorded with date, debit and credit lines and description. In the ECD it is one of the books sent. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
ECD recovery
A procedure in which the ECF reads the active ECD from Sped, with chart of accounts, balances and mapping, instead of importing the file. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
Verification Statement for Replacement
A document attached to the replacement ECD describing the errors corrected, required by art. 8 of IN RFB 2.003/2021. Source.
See it in use: ECD and ECF in SAP: accounts, reference chart, e-Lalur and e-Lacs
Technical test
A check that the system runs without error: screens, interfaces, jobs and transports. It does not compare the tax result with an expected value. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
Tax test
A check that the tax, the document and the bookkeeping of a scenario match the expected value, written beforehand by the person responsible for the tax rule. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
Scenario matrix
A list of the combinations of transaction, route, party profile, product and document that change the tax or the document, used to choose what to test. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
User acceptance test (UAT)
A test in which the key user accepts the result as what the operation needs, recorded in minutes with the cases run. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
Regression test
Rerunning cases already approved after a change, to check that the earlier result still holds. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
Test data set
The set of documents, records and values used to run the test cases, either real and anonymized or synthetic. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
Parallel test
A comparison between the system result and that of an independent reference, in the same period, to find the difference by document and by calculation. Source.
See it in use: Tax tests in SAP: plan, scenarios and evidence
CIOT
Transport Operation Identifier Code, reported in the MDF-e for road cargo transport on behalf of third parties. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
EPEC
Prior Contingency Issuance Event: the NF-e that could not be sent is announced ahead by an event, with the same access key. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
ECONF
Financial Reconciliation Event, optional, which notes in the NF-e or NFC-e the financial transaction of the operation. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
PAA
Signature and Authorization Provider, which signs and requests authorization of an electronic tax document on behalf of the issuer. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
cClassTrib
The IBS and CBS tax classification code reported per item on the invoice, linked to the CST. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
Simplified DANFE
A shortened version of the NF-e auxiliary document, provided for in Ajuste SINIEF 07/05 for sales outside the establishment and as a label. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
MOC
NF-e Taxpayer Guidance Manual, which gathers the technical integration specifications between the SEFAZ and company systems. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
SVC
Virtual Contingency Sefaz, an alternative for sending the NF-e when the issuer's SEFAZ does not respond. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
DPS
Service Provision Declaration, sent to the National Public Issuer or to the local issuer to generate the NFS-e. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
ADN
National Data Environment, where the service invoices generated by local issuers are shared. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
CC-e
NF-e Electronic Correction Letter, for an error that does not change the tax amount, sender, recipient or dates. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
Validation rule
A test that the SEFAZ applies to the document in the layout of the technical note, such as UB12-10, which causes rejection 1115. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
LCC-RFB
Centralized List of Taxpayers of the Federal Revenue, checked by the validations of NT 2026.007. Source.
See it in use: NF-e, NFC-e, CT-e, MDF-e and NFS-e legislation
Technical Report (IT)
A document of the National NF-e Portal that announces the update of an official table, such as the IBS and CBS tax classification table or the CFOP table. Source.
Consumption Tax Reform (RTC)
The set of rules that creates the IBS, the CBS and the Selective Tax, from EC 132/2023 and LC 214/2025. The acronym appears in technical notes such as NT 2025.002-RTC. Source.
Rate reduction
The percentage reduction of the IBS and CBS rate provided for a code in the table. 0% means no reduction and 100% means full reduction. It is not the effective rate of the operation. Source.
Code validity
The start date and, when there is one, the end date of validity of a cClassTrib code. In version 1.70 of the table, all start on 01/01/2026. Source.
Determination matrix
A table by operation, origin and destination that says which tax rule the system applies, with a named owner. Source.
Evidence
A record of system behavior that supports a checked item: an extract, a test document or a report, kept with an owner and a date. Source.
Tax readiness
The condition in which the tax system reproduces what the company decided for each operation. The assessment is made by the company's tax team, not by a ticked list. Source.
Tax on Goods and Services (IBS)
A tax of the States, the Federal District and the Municipalities created by EC 132/2023 (art. 156-A of the Constitution), which replaces ICMS and ISS from 2029 to 2033. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Contribution on Goods and Services (CBS)
A federal contribution created by EC 132/2023 (art. 195, V, of the Constitution), which replaces PIS and Cofins from 2027. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Selective Tax (IS)
A federal tax on the production and sale of goods and services harmful to health and the environment (art. 153, VIII, of the Constitution), charged from 2027. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
IBS Steering Committee (CGIBS)
The body that manages the IBS jointly between the States, the Federal District and the Municipalities (art. 156-B of the Constitution). It issues resolutions, regulations and, with the Federal Revenue, joint acts. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Transitional Constitutional Provisions Act (ADCT)
The part of the Constitution with transition rules. Arts. 125 to 134, added by EC 132/2023, set the 2026 to 2033 transition of the consumption reform. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
RFB/CGIBS Joint Act
A rule signed by the Federal Revenue and the IBS Steering Committee that sets dates, ancillary obligations and technical documentation for the CBS and IBS. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Ajuste SINIEF
A Confaz rule on tax documents and bookkeeping, such as the NF-e (Ajuste SINIEF 07/05) and the EFD (Ajuste SINIEF 02/09). Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Convênio ICMS
An agreement between the States and the Federal District, made in Confaz, that authorizes ICMS benefits and regulates tax substitution. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
COTEPE/ICMS Act
An act of the Permanent Technical Committee on ICMS that sets technical specifications, such as the layout and the Practical Guide of the EFD ICMS/IPI. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Technical Note (NT)
A technical document of the NF-e and SPED portals that describes fields, validation rules and versions of a document or file. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Payment Service Provider (PSP)
The institution that settles the payment and, in split payment, takes part in setting the tax apart at the time of settlement. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Digital Tax Bookkeeping (EFD)
A digital tax bookkeeping file sent to SPED. There are the EFD ICMS/IPI, the EFD-Contributions (PIS and Cofins) and the EFD-Reinf (withholdings). Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Rate differential (DIFAL)
The difference between the destination's internal rate and the interstate rate on an interstate sale to a final consumer who is not an ICMS taxpayer (LC 190/2022 and Convênio ICMS 236/21). Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Tax substitution
A regime in which one taxpayer pays the ICMS due on the following transactions of the chain. The general rule among States is Convênio ICMS 142/18. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Federal Official Gazette (DOU)
The official publication of federal government acts. Many acts only take effect once they are published there. Source.
See it in use: SAP tax legislation: reform, NF-e, SPED and ICMS
Fiscal Standard Unit (UPF)
A unit of value used to scale the fines for breaking an IBS and CBS ancillary obligation. LC 214/2025 sets it at BRL 200.00, updated by a joint act of the CGIBS and the RFB (art. 341-C). Source.
See it in use: Consumption reform legislation: rules and sources
Specific Regimes Declaration (DeRE)
The own declaration for the specific IBS and CBS regimes, such as financial services, health plans and prize draws. The technical documentation in version 1.1.0 was released by RFB/CGIBS Joint Act 3/2026. Source.
See it in use: Consumption reform legislation: rules and sources
National Tax Compliance Program (PNCT)
A voluntary program created by arts. 471-A to 471-C of LC 214/2025. In 2026 it was regulated by RFB/CGIBS Joint Act 5/2026, which defines who is included and which criteria keep them included. Source.
See it in use: Consumption reform legislation: rules and sources
IBS and CBS Tax Situation Code (CST-IBS/CBS)
A code reported per item in the UB group of the NF-e and NFS-e. It shows which groups of the document must be filled in, such as standard, single-stage, reduction, deferral and credit transfer. The table is published in Technical Report 2025.002. Source.
See it in use: Consumption reform legislation: rules and sources
Presumed credit code (cCredPres)
The code for the legal cases of IBS and CBS presumed credit, showing whether the credit is taken on the invoice itself or by event. The table is in Technical Report 2025.002. Source.
See it in use: Consumption reform legislation: rules and sources
Personalized refund of IBS and CBS (cashback)
A refund of part of the IBS and CBS to individuals in low-income families enrolled in CadÚnico, with income per person of up to half a minimum wage (LC 214/2025, arts. 112 to 124). Source.
See it in use: Consumption reform legislation: rules and sources
Nano-entrepreneur
An individual with gross revenue below 50% of the MEI limit who has not joined that regime. They are not an IBS and CBS taxpayer (LC 214/2025, art. 26, IV). Source.
See it in use: Consumption reform legislation: rules and sources
National Tax Transparency Portal
The Confaz portal where the States publish the acts and documents for the ICMS benefits covered by LC 160/2017 and Convênio ICMS 190/17. Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Kandir Law
The usual name of Complementary Law 87/1996, the general rule on ICMS. Source.
See it in use: ICMS legislation, agreements and benefits: official sources
National Payment Slip for State Taxes (GNRE)
A payment slip used, among other cases, to pay the destination State the DIFAL on an interstate sale to a final consumer who is not a taxpayer (Convênio ICMS 236/21, clause 5). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Onerous benefit
The economic effect of an exemption, incentive or tax or financial-tax benefit of ICMS granted by the State for a set term and under conditions, as in art. 178 of the CTN. It defines who can be compensated by the Tax Benefits Compensation Fund (LC 214/2025, art. 385, I). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Economic effect of the benefit
The part of ICMS taken by the taxpayer because of the benefit, such as presumed or granted credit, the discount for early payment or the financial gain from a longer payment term (LC 214/2025, art. 385, V). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Tax Substitution Specifier Code (CEST)
A 7-digit code that identifies the item of goods subject to tax substitution, listed in the annexes of Convênio ICMS 142/18 alongside the NCM (clause 6, IV, and clause 7). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Value-Added Margin (MVA)
A percentage applied to the sender's price, plus freight, insurance and charges, to form the tax substitution tax base when no price is set by a public body (Convênio ICMS 142/18, clause 11, III; LC 87/1996, art. 8, II, c). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Weighted Average Final Consumer Price (PMPF)
One of the values that the destination State's law may adopt as the tax substitution tax base when no price is set by a public body (Convênio ICMS 142/18, clause 11, I). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Control of ICMS Credit on Permanent Assets (CIAP)
The control of the ICMS credit on the purchase of permanent assets, taken at 1/48 per month (LC 87/1996, art. 20, § 5). Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Tax or Financial-Tax Benefits Compensation Fund
A fund created by art. 12 of Constitutional Amendment 132/2023 to compensate, from 01/01/2029 to 31/12/2032, the holders of onerous ICMS benefits that are reduced in the transition. Source.
See it in use: ICMS legislation, agreements and benefits: official sources
Regular regime
The regime that covers all the rules of incidence and calculation of the IBS and CBS. A taxpayer who does not opt for Simples Nacional is subject to it. Source.
See it in use: SAP tax readiness checklist: 79 items by topic
Presumed credit on inventory
A CBS credit on the stock of physical goods existing on 01/01/2027, in the cases of art. 381 of LC 214. Source.
See it in use: SAP tax readiness checklist: 79 items by topic
Payment waiver in 2026
A waiver of the CBS and IBS payment for 2026 for those who meet the ancillary obligations, without waiving the full payment of PIS and Cofins. Source.
See it in use: SAP tax readiness checklist: 79 items by topic
National standard NFS-e
The national standard electronic service invoice, in which the Municipalities and the Federal District take part from 01/01/2026 to 31/12/2032. Source.
See it in use: SAP tax readiness checklist: 79 items by topic
LCC-RFB and CCC (RFB Centralized List of Taxpayers and Centralized Register of Taxpayers)
Registers checked by the NF-e and NFC-e validation rules in NT 2026.007. Source.
See it in use: SAP tax readiness checklist: 79 items by topic
Electronic tax document (DF-e)
The document that the IBS and CBS taxpayer must issue on transactions with goods or services, including export and import. Source.
See it in use: SAP tax readiness checklist: 79 items by topic
Mainstream maintenance
The maintenance phase in which SAP delivers fixes and updates for the core applications of Business Suite 7, which runs until 31/12/2027. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Extended maintenance
An optional maintenance phase of Business Suite 7, from 2028 to 31/12/2030, with a surcharge of two percentage points on the maintenance base. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Customer-specific maintenance (CSM)
The option that applies automatically to those who do not choose extended maintenance by the end of 2027, with fixes for known problems and no change in fee. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
GRC NF-e
SAP Electronic Invoicing for Brazil (SAP NFE) 10.0, an on-premise product on NetWeaver, with the planned end of mainstream maintenance on 31/12/2025. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
DRC Cloud Edition
SAP's compliance platform on SAP BTP, an alternative to the reporting service of the Neo environment, deprecated since December 2024. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Tax Declaration Framework (TDF)
The SAP product for generating the tax bookkeeping and returns of Brazil, such as EFD ICMS IPI, EFD Contributions, EFD-Reinf, ECD and ECF. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Note Analyzer
An SAP tool (note 3200109) that reads the XML attached to the lead note of the reform and shows the order in which to implement the notes. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Tax Accounting Bookkeeping (ECF)
The annual return of operations that affect IRPJ and CSLL, filed by the last business day of July of the following year. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Tax credit on investment subsidy
A 25% credit on subsidy revenue, calculated in the ECF by a Real Profit company approved by the Federal Revenue, provided for in Law 14.789/2023. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Transfer pricing
IRPJ and CSLL rules for controlled transactions, where the terms follow those between independent parties in comparable transactions (Law 14.596/2023). Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Master File and Local File
The transfer pricing documentation required of those with controlled transactions of BRL 15,000,000.00 or more in the previous year. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
Onerous ICMS benefit
An exemption, incentive or benefit granted by the State for a set term and under conditions, compensated between 2029 and 2032 under LC 214. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
CBS and IBS tax situation
A field tied to the S/4HANA pricing structures, in the J_1B_TAXCOM structure, that defines the CBS and IBS rate by situation. Source.
See it in use: Legislation and sources for SAP, Guepardo and income
EFD ICMS/IPI Practical Guide
The SPED portal document with the bookkeeping and validation rules of the EFD ICMS/IPI file. COTEPE/ICMS Act 44/2018 says which version to follow. Source.
EFD ICMS/IPI layout Technical Note (NT)
A document that defines records and fields of the EFD ICMS/IPI file for a period. The Confaz act says from when to when each note applies. Source.
Tax Inclusion Module (MIT)
The DCTFWeb module to report debits of federal taxes that do not come from eSocial or EFD-Reinf. Source.
PVA-EFD
Validator and Signer Program of the EFD: software that checks the consistency of the layout, signs and sends the EFD ICMS/IPI file to the national SPED environment. Source.
PGE
Bookkeeping Generator Program, developed by the Federal Revenue, used to create, import, validate, sign and send the ECD. Source.
Block K
The block of the EFD ICMS/IPI with production and inventory control. The obligation is phased by revenue and by CNAE division. Source.
Guide MD5 key
A digital code sequence that the COTEPE act gives for each version of the Practical Guide, produced with the Message Digest 5 algorithm, to check the downloaded file. Source.
DeSTDA
Monthly Declaration of Tax Substitution, Rate Differential and Prepayment, for Simples Nacional taxpayers, except MEI. Source.
Dirf
Withholding Income Tax Return. For events from 01/01/2025, it is replaced by events of the EFD-Reinf and eSocial. Source.
Fuel Movement Book
A book that, since 01/09/2025, is recorded in the EFD ICMS/IPI. Source.
Participating municipality
A municipality that signed the agreement to join the national NFS-e standard. Joining the agreement and issuing through the national issuer are different steps. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Adherence agreement
The document the municipality signs to join the national NFS-e standard, followed by a step-by-step implementation depending on the path chosen. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
National Issuer
The National Public NFS-e Issuer, a form on the NFS-e Portal and an API for taxpayers of municipalities that use the National Sefin. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Municipality's own system
An NFS-e authorizer run by the city hall, its own or from a vendor, whose invoices the city hall shares with the ADN in the national layout. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Expectation Date
The date the municipality reports when it finishes the setup, on which the system turns on the use of the public issuers by itself. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Complementary National Register (CNC)
The national base of ISSQN taxpayers kept by the municipalities, which adds to or replaces the information of the CPF and CNPJ registers of the Federal Revenue. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Municipal Administrative Panel
The environment where the city hall sets up the national NFS-e: agreement, legislation, events, service list, regimes, withholdings and benefits. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Service list breakdown
A sub-item derived from a sub-item of the LC 116 list, used by the national system to give the municipality flexibility, such as 7.02.01 and 7.02.02. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Special tax regime in the NFS-e
A regime in which the invoice is issued without the ISS calculation in the document: cooperative act, estimate, municipal microenterprise, notary, self-employed and professional partnership. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Cancellation by official act
Cancellation of the NFS-e done by the issuing municipality, even without a request from the taxpayer, through an administrative process. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Cancellation by replacement
An event created when one NFS-e is replaced by another: the old invoice is cancelled and linked to the replacement. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
IBS and CBS adjustment note
An NFS-e for a credit or debit adjustment, with the IBS and CBS adjustment group, for cases such as a fine and interest or the reversal of a credit. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
Pending taxpayer option
The situation of a provider whose choice of Simples Nacional is waiting for regularization or a ruling, reported in the DPS as value 4 of the option field. Source.
See it in use: NFS-e by municipality in SAP: adherence, agreement and city halls
CST table indicators (ind_)
Columns of the IBS and CBS CST table, such as ind_gIBSCBS and ind_gDif, which say whether the matching item group is required (1) or not allowed (0) for that CST. NT 2025.002-RTC links each indicator to validation rules. Source.
cClassTrib table indicators (ind_)
Columns of the cClassTrib table, such as ind_gTribRegular and ind_gEstornoCred, which control specific item groups, such as regular taxation, credit reversal, presumed credit and single-stage taxation. Value 1 of ind_gCredPresOper allows the presumed credit, without requiring it. Source.
Regular taxation group (gTribRegular)
The item group used to report how the tax would apply if the resolutory or suspensive condition were not met, as in operations with the Manaus Free Trade Zone (ZFM) and the Free Trade Areas (ALC) or with suspension of the tax. Filling it in depends on the ind_gTribRegular indicator of the cClassTrib. Source.
Single-stage taxation (monofasia)
A regime in which IBS and CBS apply only once on certain transactions, such as those with the fuels listed in art. 172 of LC 214/2025. In the table, it matches CST 620. Source.
NF-e debit note and credit note (tpNFDebito, tpNFCredito)
Issuance purposes created by NT 2025.002-RTC to document tax adjustments. Each type of note accepts only some cClassTrib codes, according to the compatibility table of the NT. Source.
cClassTrib table version control (IT 2025.002)
The series of publications of the IBS and CBS tax classification table on the National NF-e Portal: 11 publications between 07/12/2024 and 01/10/2026, the last with 173 cClassTrib codes. Source.
Place where ISS applies
The municipality where the service tax is due. The general rule is the provider's establishment, and Complementary Law 116 gives exceptions by type of service, such as the place of performance or the recipient's address. Source.
See it in use: ISS calculation in SAP: proof by period and invoice
Party responsible for ISS
A third party linked to the taxable event to whom the municipality's law assigns the payment of the tax, such as the recipient of certain services or of a service from abroad. They are responsible for the full payment, even if they did not withhold. Source.
See it in use: ISS calculation in SAP: proof by period and invoice
Minimum ISS rate
A floor of 2% set by art. 8-A of Complementary Law 116, with a ban on incentives that take the burden below it, except in sub-items 7.02, 7.05 and 16.01 of the service list. Source.
See it in use: ISS calculation in SAP: proof by period and invoice
Monthly estimate calculation
A way of paying in which a Real Profit company pays the tax every month on an estimated base and calculates the real profit on 31 December. The option applies to the whole calendar year and cannot be reversed (Law 9.430/1996, arts. 2 and 3). Source.
See it in use: IRPJ and CSLL calculation in SAP: get it out of the spreadsheet and prove it
Suspension or reduction balance sheet
A monthly balance sheet or trial balance that shows that the accumulated tax already paid is more than what is due in the current period and allows the monthly payment to be suspended or reduced. It is copied into the general journal (RIR, art. 227). Source.
See it in use: IRPJ and CSLL calculation in SAP: get it out of the spreadsheet and prove it
Calculation workings
A record of the path from net profit to the tax of the period, with adjustments, control balances, amounts paid or withheld and approval. It removes the dependence on one person or one spreadsheet as the only source of the result. Source.
See it in use: IRPJ and CSLL calculation in SAP: get it out of the spreadsheet and prove it
Tax and accounting reconciliation
Proof that the same economic event has the same value, in the same period, in the tax document, in the accounting entry, in the calculation, in the bookkeeping files and in the returns. Source.
See it in use: Tax and accounting reconciliation in SAP: from the ledger to SPED
Difference report
A list that cross-checks tax and accounting amounts by document, account and period and shows, for each difference, the cause, the owner, the status and the evidence. Source.
See it in use: Tax and accounting reconciliation in SAP: from the ledger to SPED
ECD recovery in the ECF
The import, by the ECF, of the chart of accounts and the periodic balances of the ECD of the same period, mandatory for legal entities required to file the ECD. Source.
See it in use: Tax and accounting reconciliation in SAP: from the ledger to SPED
Evidence trail
A set of files, receipts, decisions and corrections that lets another person, some time later, redo the reconciliation of a close and reach the same result. Source.
See it in use: Tax and accounting reconciliation in SAP: from the ledger to SPED
PMPF
Weighted Average Final Consumer Price, one of the criteria that the destination's law may adopt as the tax substitution tax base (Convênio ICMS 142/18, clause 11). Source.
See it in use: ICMS-ST and DIFAL in SAP: from the document to the payment slip, with proof
MVA
Value-Added Margin, a percentage applied to the sender's price plus charges to form the tax substitution base (Convênio ICMS 142/18, clause 11; LC 87, art. 8). Source.
See it in use: ICMS-ST and DIFAL in SAP: from the document to the payment slip, with proof
Go-live
The moment when the new system goes into production and the company starts to issue documents and post entries in it. Source.
See it in use: Tax work in the S/4HANA cutover: phases, risks and proof
System conversion to S/4HANA
A path in which the existing SAP Business Suite system is converted to SAP S/4HANA, with tools and checks described in SAP's Conversion Guide. Source.
See it in use: Tax work in the S/4HANA cutover: phases, risks and proof
NF-e number invalidation
A request to the tax authority to declare that an NF-e number will not be used, made when there is a gap in the numbering sequence (Ajuste SINIEF 7/05, clause 14). Source.
See it in use: Tax work in the S/4HANA cutover: phases, risks and proof
Rectifying ECF
A new ECF filed to fully replace the previous one. It is also required when a replacement ECD changes accounts or accounting balances recovered in the active ECF (IN RFB 2.004/2021, arts. 7 and 8). Source.
See it in use: Updating the GUEPARDO Tax release: how to decide
EFD rectification
Resending the digital tax bookkeeping to correct a period already sent. In the EFD-ICMS/IPI, rectification from 2013 onward is possible without authorization until the last day of the third month after the calculation month, and after that only with authorization, unless the state waives it (Practical Guide 3.2.4). Source.
See it in use: How to choose tax support for SAP (AMS Fiscal)
Legal Change Notes
Notes published by SAP in its knowledge base with the requirements caused by changes, announcements and corrections of legal regulation (SAP Knowledge Base). Source.
See it in use: How to choose tax support for SAP (AMS Fiscal)
NFC-e
Consumer Electronic Invoice, model 65: the electronic document for a sale to the final consumer, authorized by the SEFAZ of the issuer's state before the taxable event, created by Ajuste SINIEF 19/16. Source.
See it in use: NFC-e in retail with SAP: issuance, contingency and rejection
CSC
Taxpayer Security Code: an alphanumeric code of 16 to 36 characters, known only to the SEFAZ and the issuer, used in the hash of the NFC-e QR Code. The company may have up to two valid CSCs per state. Source.
See it in use: NFC-e in retail with SAP: issuance, contingency and rejection
DANFE NFC-e
Auxiliary Document of the Consumer Electronic Invoice: a simplified record of the sale, printed or sent electronically, with a QR Code and the access key for public lookup. Source.
See it in use: NFC-e in retail with SAP: issuance, contingency and rejection
NFC-e offline contingency
A mode in which the issuer creates, signs and prints the NFC-e without prior authorization from the SEFAZ, with tpEmis 9, and sends it by the end of the first business day after issue. Source.
See it in use: NFC-e in retail with SAP: issuance, contingency and rejection
Number invalidation
A request to the SEFAZ to declare a range of NFC-e numbers unused, when the numbering sequence breaks, made by the 10th day of the following month. Source.
See it in use: NFC-e in retail with SAP: issuance, contingency and rejection
Note Assistant (SNOTE)
An SAP tool, transaction SNOTE, that downloads valid notes for the system, applies the correction instructions automatically, recognizes dependencies on other notes, Support Packages and modifications, and records the status of each note. Source.
Patch Day
A monthly date, the second Tuesday of each month, on which SAP publishes new security notes. Source.
Tax reform lead note
SAP note 3561376, which describes the delivery and support strategy for the Brazil tax reform, lists the deliveries as they are released and has the XML file for the Note Analyzer attached. Source.
RISE with SAP
An SAP offer that describes a guided path to take an on-premise ERP to the cloud, with a method, expert guidance and migration assistants. Source.
See it in use: Tax work in RISE and GROW with SAP: what changes
GROW with SAP
An SAP cloud ERP offer built on SAP S/4HANA Cloud Public Edition, with preconfigured practices and standard deployment with partners. Source.
See it in use: Tax work in RISE and GROW with SAP: what changes
SAP Document and Reporting Compliance (DRC)
The SAP solution for issuing and receiving electronic documents and regulatory reports. In the Public Edition, it is the only messaging system available for NF-e and CT-e. Source.
See it in use: Tax work in RISE and GROW with SAP: what changes
Key user extensibility
An SAP extension model in which business experts create fields, simple logic and reports with low-code tools, inside the system itself. Source.
See it in use: Tax work in RISE and GROW with SAP: what changes
Transfer pricing
A rule that compares the terms and conditions of a transaction between related parties with those that would be set between unrelated parties, for the purpose of the IRPJ and CSLL tax base. Source.
Arm's length principle
The full competition principle: the terms of a controlled transaction are those that would be set between unrelated parties in comparable transactions (Law 14.596/2023, art. 2). Source.
Controlled transaction
Any commercial or financial relationship between two or more related parties, direct or indirect, including contracts and arrangements in any form and series of transactions (Law 14.596/2023, art. 3). Source.
Tested party
The party to the controlled transaction chosen to apply the method, the one for which the method can be applied most appropriately and with the most reliable comparable data (Law 14.596/2023, art. 15). Source.
Compensating adjustment
An adjustment made by the parties to the controlled transaction, by the end of the calendar year, so that the result is equivalent to that of unrelated parties (Law 14.596/2023, art. 17, II). Source.
Local File
Documentation of the controlled transactions and the parties involved, filed through e-CAC within three months after the ECF deadline, depending on the total value of the transactions (IN RFB 2.161/2023, arts. 56, 57 and 59 to 61). Source.
Master File
Documentation on the structure and activities of the multinational group, required from BRL 15,000,000.00 in controlled transactions in the previous year (IN RFB 2.161/2023, arts. 57 and 58). Source.
SAP Analytics Cloud (SAC)
An SAP cloud solution for business intelligence, enterprise planning and predictive analytics, with machine learning and artificial intelligence features (SAP Learning). Source.
See it in use: GUEPARDO Analytics: what it is and how to assess it
Siscomex Single Window
A federal government program, started in 2014, that aims to cut red tape, time and costs in Brazilian exports and imports (Single Window Foreign Trade Program, gov.br/siscomex). Source.
Tax messaging
The layer that connects the ERP with the tax authority and with customers and suppliers. SAP's documentation says the ERP provides the data and a messaging system, from SAP or another vendor, talks to the SEFAZ (SAP Help, read on 16/10/2026). Source.
See it in use: GUEPARDO e-Invoicing: what it is and what to ask
Recipient manifestation
An event in which the recipient records their position on a received NF-e. The NF-e Portal offers the recipient manifestation service (read on 16/10/2026), and the MOC provides for rejecting an NF-e that is unavailable for download without the manifestation. Source.
See it in use: GUEPARDO e-Invoicing: what it is and what to ask
SVC-AN
A contingency issuance type for the NF-e provided for in MOC 7.0, Annex I (read on 15/10/2026). The NF-e Portal shows the contingency status in the SVC-AN and allows scheduling (read on 16/10/2026). Source.
See it in use: GUEPARDO e-Invoicing: what it is and what to ask
Mercosur Common Nomenclature (NCM)
The classification of goods adopted by Brazil, Argentina, Paraguay and Uruguay since 1995, based on the Harmonized System. The code has 8 digits: the first six follow the HS (SH) and the last two are set by Mercosur. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Harmonized System (HS or SH)
The international system for naming and coding goods, kept by the World Customs Organization, which sets the first six digits of the NCM. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
IPI Incidence Table (TIPI)
A table that starts from the NCM and adds the IPI rates and the tariff exceptions (Ex codes). Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Common External Tariff (TEC)
The NCM with the Import Tax rates added, adopted by all Mercosur countries. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Global Trade Item Number (GTIN)
A code that identifies the commercial product, validated in the Centralized GTIN Register with the NCM and the CEST entered by the brand owner. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Tax Classification Code (cClassTrib)
A code that, in the reform NF-e, shows the provision of LC 214/2025 that decides how IBS and CBS apply to the item. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
General Rules of Interpretation (RGI)
The six rules of the Harmonized System, applied in order, which decide in which heading a good is classified. The NCM adds two complementary rules. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Explanatory Notes to the Harmonized System (Nesh)
The official interpretation of the Harmonized System, which explains the general rules, the section, chapter and subheading notes and the scope of each heading. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Classif System
A free Federal Revenue platform, on the Single Window, with the NCM table, the legal notes, the Nesh, classification rulings and the tax and administrative treatment. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Ruling on tax classification
The Federal Revenue's answer to a written query on how to classify a good, with a single level of decision and binding effect on the Federal Revenue. Source.
See it in use: NCM and tax classification in SAP: master data, invoice and reform
Drawback
A special customs regime that provides for suspension, exemption or refund of taxes on inputs used in a product that will be exported. The general basis is art. 78 of Decree-Law 37/1966, and the procedure for suspension and exemption is in Joint Ordinance SECINT/RFB 76/2022 (read on 16/10/2026). Source.
Concession act
A Secex document, requested in Siscomex, that sets items, quantities, values, export commitment and term in suspension and exemption drawback. The company only uses the regime after approval (Joint Ordinance SECINT/RFB 76/2022, read on 16/10/2026). Source.
Single Export Declaration (DU-E)
An electronic document registered in the Siscomex Single Window that gathers the customs, administrative, commercial, financial, tax and logistics information of the export (Export Manual via Single Window, Federal Revenue, read on 16/10/2026). Source.
Shipment endorsement
A record that confirms the shipment or border crossing of the exported good. According to the Federal Revenue, only an endorsed DU-E proves the export for tax, foreign exchange and commercial purposes (read on 16/10/2026). Source.
Representation (Single Window)
A link registered in the agency's system that allows a person or company to act for another. It has an end date, and with no date the validity is unlimited (CCT Import manual, Federal Revenue). Source.
See it in use: SAP and the Single Window: integration, limit and credential
Access key (Single Window)
A key pair created by the holder so that a third-party system can use the services as if it were the key owner (Single Window API). Source.
See it in use: SAP and the Single Window: integration, limit and credential
Webhook
A notice sent by the Single Window to an HTTPS address of the company when the status of an operation changes (Single Window API). Source.
See it in use: SAP and the Single Window: integration, limit and credential
Polling
Repeated checking of a service, at set intervals, to see whether the state has changed, instead of waiting for a notice. Source.
See it in use: SAP and the Single Window: integration, limit and credential
Authentication token
A temporary credential returned by the Single Window at login, valid for 60 minutes, which must be reused (Single Window API). Source.
See it in use: SAP and the Single Window: integration, limit and credential
Production and Inventory Control Book
Tax book model 3. Only the complete recording of Block K in the EFD removes the need for the model 3 Book, according to Ajuste SINIEF 02/09. Source.
See it in use: Block K in SAP: records, obligation and proof
Simplified layout of Block K
A bookkeeping option, from 2023, that waives some records and requires keeping the information of the complete bookkeeping. Source.
See it in use: Block K in SAP: records, obligation and proof
Co-product
The main product of a flow in which more than one product comes from the same consumption of inputs. Only it goes into the joint production of Block K. Source.
See it in use: Block K in SAP: records, obligation and proof
By-product
A secondary product of a production flow. It is not reported in K290. Source.
See it in use: Block K in SAP: records, obligation and proof
Joint production
The production of more than one product from a common flow in which direct consumption cannot be pointed to each one. Source.
See it in use: Block K in SAP: records, obligation and proof
Contract manufacturing
Production done by a third party for the ordering company, which in Block K uses K250 and K255 and the stock held by third parties in K200. Source.
See it in use: Block K in SAP: records, obligation and proof
Entry correction
An adjustment of a production, consumption or stock entry of an earlier period, made between two inventories, with K270, K275 and K280. Source.
See it in use: Block K in SAP: records, obligation and proof
Reporting entity
In SAP Statutory Reporting, the legal entity of the company required to file certain legal reports. It groups one or more organizational units (company, business place, jurisdiction, profit center or others), with one as the lead, and the assignment applies over time (SAP Help glossary, read on 19/10/2026). Source.
Report category
In SAP Statutory Reporting, the grouping of the versions of the same legal report, for example the EFD ICMS IPI. The system uses the category to create actual reports for a period and for set organizational units (SAP Help glossary, read on 19/10/2026). Source.
Rectification phase
In SAP Statutory Reporting, the phase that reopens a report already completed so it can be corrected. The declaration is the first phase; rectification, additional rectification and clarification can be sent once or several times, depending on the requirement of the country (SAP Help glossary, read on 19/10/2026). Source.
Block H
The part of the EFD ICMS/IPI that reports the establishment's physical inventory, with records H001, H005, H010, H020, H030 and H990. Source.
See it in use: Block H in SAP: inventory reason, records and proof
Inventory reason (MOT_INV)
A field of H005 that says the event that caused the inventory, from 01 (end of period) to 06 (ST control). Source.
See it in use: Block H in SAP: inventory reason, records and proof
Own stock held by third parties
Stock owned by the reporting company that is in someone else's possession. In H010, it has IND_PROP 1 and requires the participant code. Source.
See it in use: Block H in SAP: inventory reason, records and proof
Third-party stock held by the reporting company
Stock that belongs to someone else and is in the reporting company's possession. In H010, it has IND_PROP 2 and requires the participant code. Source.
See it in use: Block H in SAP: inventory reason, records and proof
Item value for Income Tax (VL_ITEM_IR)
Field 11 of H010, optional, with the item value under the Income Tax criterion, when it differs from the ICMS and IPI criterion. Source.
See it in use: Block H in SAP: inventory reason, records and proof
Tax dashboard
A single screen, with few indicators, that shows the health of tax work and what needs attention, instead of several separate reports. Source.
See it in use: Tax dashboards in SAP: indicators, data and proof
Tax indicator (KPI)
A measure with a name, source, owner, frequency and alert limit, which answers a question of day-to-day tax work. Source.
See it in use: Tax dashboards in SAP: indicators, data and proof
Analytics layer
A tool that reads data from SAP and other systems to build analyses and dashboards outside SAP itself. Source.
See it in use: Tax dashboards in SAP: indicators, data and proof
Alert limit
The value at which an indicator stops being normal and triggers an action with an owner. Source.
See it in use: Tax dashboards in SAP: indicators, data and proof
Withholding at source
An amount of tax or contribution that the payer holds back from the payment and pays in the name of the person who received it. Source.
See it in use: Withholdings at source in SAP: INSS, IRRF, PIS, Cofins, CSLL, ISS
Labor assignment
Placing insured workers at the disposal of the client for continuous services, the topic of the 11% social security withholding on the invoice. Source.
See it in use: Withholdings at source in SAP: INSS, IRRF, PIS, Cofins, CSLL, ISS
Revenue code
The code of the payment document that identifies the tax and the nature of the payment, such as 5952 for CSLL, Cofins and PIS withholdings. Source.
See it in use: Withholdings at source in SAP: INSS, IRRF, PIS, Cofins, CSLL, ISS
Tax prepayment
An amount withheld by a third party that the beneficiary deducts from the tax it owes itself. Source.
See it in use: Withholdings at source in SAP: INSS, IRRF, PIS, Cofins, CSLL, ISS
Tax code
A short code that SAP carries on the item of a document to determine the tax rule, the posting account and the treatment in the calculation. Source.
TAXBRA
The tax calculation procedure of the SAP Brazil localization. SAP's help says it now includes CBS and IBS calculation and mapping for the invoice. Source.
Glossary terms as questions
01What is AMS Fiscal, according to the DFSpro Glossary?+
DFSpro's ongoing support contract for tax operations in SAP and GUEPARDO Tax. It focuses on the correctness and stability of the tax result, not on infrastructure availability. A traditional IT AMS measures whether the system is up; AMS Fiscal measures whether the tax calculation is right.
02What is Assisted Calculation?+
A mechanism in Complementary Law 214/2025 under which the IBS Steering Committee and the Federal Revenue Service may present the taxpayer with a pre-calculated IBS and CBS balance for the period, based on the electronic tax documents and other information filed. If the taxpayer confirms it or makes adjustments within the deadline, this counts as an acknowledgment of the debt and creates the tax credit. If the taxpayer does not respond within the deadline, the balance presented is presumed correct.
03What is SAP BTP?+
SAP Business Technology Platform: SAP's cloud platform that brings application development, system integration, process automation, data, analytics and AI together in one place. In DFSpro's tax context, it matters mainly as the place where a customization or extension can be built outside the SAP core instead of inside it, a concept linked to Clean Core.
04What is CBS?+
Contribution on Goods and Services: a federal tax created by the Brazilian Tax Reform (Constitutional Amendment 132/2023, regulated by Complementary Law 214/2025) to replace PIS and Cofins over the transition period. Calculating it correctly in SAP depends on specific tax setup, not on an automatic system version update.
05What is the IBS, according to the DFSpro Glossary?+
A state and municipal tax created by the Brazilian Tax Reform (Constitutional Amendment 132/2023, regulated by Complementary Law 214/2025) to replace ICMS and ISS over the transition period. In an SAP operation, calculating it depends on tax configuration and a correct integration between SAP and the tax calculation software; it is not automatic.
06What is Split Payment?+
A mechanism in the Brazilian Tax Reform in which the IBS/CBS amount of a transaction is set apart and paid directly at the time of payment, instead of being calculated and paid later by the company. Putting it to work inside SAP needs changes to the existing financial and tax flows. The technical regulation by the CGIBS and the Federal Revenue has started to be published (Joint Act RFB/CGIBS no. 2, of 27/05/2026, cgibs.gov.br/atos-conjuntos), with actual payment expected from 2027, to be confirmed at each review.
07What is Clean Core in the SAP context?+
An SAP architecture principle that recommends keeping the system core as close as possible to the standard delivered by SAP, and handling any customization outside it, through formally released extensions (for example on BTP) instead of changing the core directly. In tax work, a rule customized inside the core tends to become a point of friction at every future update of the system.
08What is "parallel Excel" in DFSpro's vocabulary?+
A term used when part of the tax calculation or control runs outside the official system (SAP + GUEPARDO Tax), in a spreadsheet kept by one person or one team, usually because the system does not cover a specific scenario or because trust in the setup is not complete. It is a symptom of incomplete tax governance, not a legitimate long-term work tool.
09What is SAP Tax Governance, according to the DFSpro Glossary?+
The set of processes that keep the tax calculation in SAP correct and sustainable over time: who owns each rule, how regulatory changes are monitored, and how the result is validated before it is sent to the ancillary obligations. It is different from installing the system once and not following its upkeep afterward.
10What is DRC (SAP Document and Reporting Compliance)?+
SAP's newest solution for tax and document compliance, the successor to ACR (Advanced Compliance Reporting) and TDF. It lets business systems and external parties (government, tax authority) exchange electronic documents and send statutory reports. In the context of this consultancy, DRC handles the transport and format layer of the tax report; the layer that calculates and determines tax for each transaction remains the job of an integrated tax engine, GUEPARDO Tax.
See how this works in practice
Each term above is covered in more depth on the matching specialty pages: GUEPARDO Tax, Tax Reform (IBS/CBS), AMS Fiscal Advisory, SAP Tax Diagnostic and ECC to S/4HANA migration.