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Sector · Distribution and Retail

Distribution and retail in SAP: invoice, tax substitution and credit at volume

A new store, one more point of sale (PDV), an item with no CEST code: in retail and distribution, a tax error rarely shows up in one invoice. It shows up in thousands, on the same day, in different states.

This page covers what weighs on the sector: the tax map, the rules we read in official sources, the ancillary obligations, what tends to break in SAP and what the Reform changes. The tax decision belongs to the client.

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The short answer

What the retail tax director needs to prove

The direct answer, DFSpro's judgment

In retail and distribution, a tax error multiplies by store, by checkout and by state (UF). What protects the tax director is proof that the item master data and the return of each invoice to SAP are right, more than the tax formula.

To open the conversation: can your SAP tell you, item by item, how much ICMS-ST (state tax collected in advance from the supplier, called tax substitution or ST) is still held in each store's stock, and which sale cleared that balance?

Short answer: if it cannot, the ST reimbursement has no proof. The way forward is a ledger by item, with the amount withheld, the amount sold and the balance, which the client's tax and legal teams use to decide whether to file a request.

Fact read: the invoice starts at the checkout

Ajuste SINIEF 19/16 sets the value limits, contingency and cancellation rules for the NFC-e (Brazil's electronic consumer invoice). Each rule must exist in the PDV and in SAP.

Fact read: ST creates a right and needs proof

For ST, reimbursement goes through a dedicated NF-e and authorization from the state. Without a balance by item, the chain cannot prove anything.

Judgment: the item master decides

NCM, CEST, GTIN and, under the Reform, the LC 214 annex travel with the item. An outdated item master multiplies the error across every store.

Index

Choose your entry point by role

Four entries, one per role, straight to the block that answers your question.

01Tax and fiscal

The five taxes that weigh most in retail and where each one tends to break.

Go to section

02IT and SAP integrator

Fourteen setup points that the tax team sees first.

Go to section

03Management and decisions

Where the tax process becomes a project across the store network and distribution centers (CD).

Go to section

04Master data and reform

The rate by product that the tax master data will need to carry through the 2026 to 2033 transition.

Go to section
Direct links
Direct links:direct answerthe 2026 to 2033 reformrules we readobligationstime and proof gaineddiagnostic, project and AMS Fiscalquestionswhere to start
Tax map

Five taxes that weigh most, and where each one tends to break

The legal basis column lists only rules we opened and read on 19/10/2026. The break column is DFSpro's judgment. Dates are written day/month/year.

TaxRule that hits the sector mostLegal basis (read)Where it tends to break (judgment)
ICMS on sales to consumersOn the NFC-e, identifying the buyer is required from BRL 10,000.00, or when the customer asks, or on a remote sale. The NFC-e is not allowed from BRL 200,000.00.Ajuste SINIEF 19/16, clause 4Item master data and the return of the invoice to SAP.
ICMS-STThe retailer is usually the substituted party. Tax withheld on purchase can be reimbursed, at the discretion of the taxpayer's state and with prior authorization.Convênio ICMS 142/18 (clauses 15 and 16) and LC 87/96 (art. 10)Stock with ST withheld and no tracking by item.
DIFALOn a sale to a final consumer who is not a taxpayer, located in another state, the seller pays the rate difference (the destination's internal rate minus the interstate rate), on a single base.LC 190/22; Convênio ICMS 236/21, clauses 2 and 5Destination rate, poverty fund surcharge and one payment slip per operation.
Single-stage PIS and CofinsThe contribution is concentrated on the producer or importer. Resale by someone who is neither a producer nor an importer has a zero rate, except for Simples taxpayers.Lei 10.147/00, arts. 1 and 2Resale CST and the 2027 switch.
IBS and CBSIn 2026, anyone who meets the ancillary obligations is exempt from paying IBS and CBS (LC 214, art. 348, § 1), but still pays PIS and Cofins in full (§ 2); Simples taxpayers are outside the test rates. From 2027, PIS and Cofins end. In 2033, ICMS and ISS cease to exist.EC 132/23, ADCT arts. 125, 126 and 129; LC 214/25Two assessments running side by side for years.
Retailer in Simples Nacional

The unified Simples payment does not cover the ICMS due on operations subject to tax substitution, single-stage taxation and advance payment that closes the taxation, for a list of products that includes drinks, medicines, cosmetics, perfumery, personal hygiene, electronics and appliances (LC 123/06, art. 13, § 1, XIII, item a, compiled text from Planalto, read on 22/10/2026). Planalto marks a reference to LC 214/25 on when effects begin: the scope from 2027 onward, not checked. Whether the company is in this situation is the client's decision.

For details on the counter invoice, see NFC-e in retail with SAP. For ST and DIFAL in the calculation, see ICMS-ST and DIFAL in SAP.

Tax Reform

From 2026 to 2033: the transition that retail will live through in parallel

Figures from EC 132/23 and LC 214/25, read on 19/10/2026.

2026

Test rates of IBS 0.1% (art. 343) and CBS 0.9% (art. 346), but once the ancillary obligations are met, the taxpayer is exempt from paying (art. 348, § 1), and PIS and Cofins stay in full under § 2. Simples taxpayers are out (art. 348, III, c). Anyone who pays offsets it against PIS and Cofins or, with no debit, against another federal tax or a refund within 60 days. ICMS is still charged.

2027 and 2028

State IBS of 0.05%; municipal IBS of another 0.05% (art. 344). CBS at the set rate, less 0.1 percentage point (art. 347). PIS and Cofins end (ADCT, art. 126, II; LC 214, art. 542). ICMS continues.

2029 to 2032

Rising IBS rates: values by year, not checked. ICMS cut by 10%, 20%, 30% and 40% (LC 214, art. 501, which adds art. 31-A to LC 87/96).

2033

IBS and CBS in full. ICMS and ISS ended (ADCT, art. 129).

Split payment requires payment providers to separate and remit IBS and CBS at financial settlement (LC 214, art. 31). The simplified procedure is optional (art. 33, wording from LC 227/26) and rollout is gradual (art. 35). The split payment regulation and calendar: not checked.

More in Tax Reform: CBS and IBS, split payment in SAP and CST for the Reform.

Reform in master data

The rate by product that the tax master data will need to carry

Articles of LC 214/25 in the compiled text with LC 227/26, read on 22/10/2026. The start date of each reduced rate was not checked in this reading.

Zero rate

IBS and CBS at zero for the foods in Annex I, which form the National Basic Food Basket (art. 125), and for vegetables, fruit and eggs in Annex XV (arts. 143, V, and 148). The lists are by NCM/SH code.

60% reduction

Foods in Annex VII (art. 135) and personal hygiene and cleaning products in Annex VIII (art. 136), also by NCM/SH code. A single shopping cart can cross three treatments.

Personalized refund

CadÚnico families with per capita income of up to half the minimum wage and a regular CPF get back part of the CBS, from the Union, and of the IBS, from the states and cities (arts. 112 and 113). The calculation starts from invoices linked to the CPF (art. 117, § 2, II). The share is 20% in the other cases. For LPG (GLP) cylinders up to 13 kg, energy, water, sewage, piped gas and telecommunications, only the CBS rises to 100%; the IBS stays at 20% (art. 118, I and II).

ICMS benefit

Holders of onerous ICMS benefits, granted for a fixed term and under conditions, are compensated by a fund between 01/01/2029 and 31/12/2032, under the law's own criteria (arts. 384 and 385). Criteria, limits and enrollment: not checked.

DFSpro's judgment: the item master data must say which annex the item is in, and the tax document must carry the CPF when the customer gives it. Whether identification will be required, and how, is set by the regulation: not checked. How to collect it is the client's decision.

Legislation and official sources

Rules and rulings read, with official link and status

One table: each row shows the date of the rule, its summary, the official source link and the status on the date of reading. Read on 19/10/2026, except LC 123/06 and the new articles of LC 214/25, read on 22/10/2026. The status may change later.

RuleDateSummaryOfficial linkStatus
Ajuste SINIEF 19/1609/12/2016Creates the NFC-e (model 65) and the NFC-e DANFE.Open at ConfazIn force, with amendments. The most recent on the page: AJ 9/26 (effective 03/08/2026) and AJ 38/26 (effective 01/11/2026). Read on 19/10/2026.
Ajuste SINIEF 11/1024/09/2010Allows states to set up the CF-e-SAT, model 59.Open at ConfazExists, amended up to AJ 19/23. Current validity in each state: not checked.
Convênio ICMS 142/1814/12/2018Tax substitution regimes and advance payment that closes the taxation.Open at ConfazIn force, with 25 amendments in the Confaz list; the most recent is Convênio 107/26. It revoked Convênio ICMS 52/17. Clause 15 read again on 22/10/2026.
Lei Complementar 87/96, art. 1013/09/1996The substituted party's right to a refund of the ICMS-ST on a presumed taxable event that does not happen.Open at PlanaltoIn force. With no answer to the request in 90 days, the substituted party may take the credit (art. 10, § 1). Read on 19/10/2026.
STF, Theme 201 (RE 593849)General repercussion on 18/09/2009Refund of the ICMS difference overpaid under ST when the actual base is lower than the presumed base.Open at STFFinal and unappealable on 22/02/2018, according to the STF page. The thesis is not on that page: not checked.
Lei Complementar 190/2204/01/2022Regulates ICMS on interstate operations to final consumers who are not taxpayers.Open at PlanaltoIn force. It takes effect subject to the annual rule of art. 150, III, "c", of the Constitution.
Convênio ICMS 236/2127/12/2021DIFAL procedures on operations to final consumers who are not taxpayers.Open at ConfazIn force in the version read. It revoked Convênio ICMS 93/15 from 01/01/2022.
STF, Theme 1266 (RE 1426271)General repercussion on 22/08/2023Annual and 90-day waiting rule when DIFAL is charged.Open at STFThe STF page shows the case became final on 29/04/2026. The thesis was not checked.
Lei 10.147/0021/12/2000Single-stage PIS and Cofins regime for medicines, personal hygiene and perfumery.Open at PlanaltoCeases to apply on 01/01/2027, repealed by LC 214/25 (art. 542, XI).
Emenda Constitucional 132/2320/12/2023Reform of the national tax system.Open at PlanaltoIn force. Sets the transition from 2026 to 2033.
Lei Complementar 214/2516/01/2025Creates IBS, CBS and the Selective Tax.Open at PlanaltoIn force, in the compiled text with LC 227/26, read on 19/10/2026. Arts. 112 to 118, 125, 135, 136, 143, 148, 384 and 385 read on 22/10/2026; start of validity of each rate: not checked.
Lei Complementar 227/2613/01/2026Regulates the IBS Management Committee and amends LC 214/25.Open at PlanaltoIn force. Only the summary and the references in arts. 31 and 33 of LC 214 were read.
Lei Complementar 123/06, art. 13, § 1, XIII14/12/2006Simples Nacional: the ICMS due on operations with ST, single-stage taxation and advance payment that closes the taxation is not part of the unified payment.Open at PlanaltoIn force, compiled text read on 22/10/2026, with a reference to LC 214/25 on when effects begin.
EFD ICMS/IPI Practical GuideNot checkedManual for the digital bookkeeping of ICMS and IPI.Open at SPEDCurrent version: not checked. On 22/10/2026 the portal did not respond, and the page read on 20/10/2026 shows no version number.
Not checked

Convênio ICMS 92/15 and the ST protocols by product, MVA and PMPF tables by state, state rules for reimbursement requests, EFD-Contributions, ECD, ECF, the split payment regulation and the personalized refund regulation, the start of validity of reduced rates by annex, and the current text of the EFD Practical Guide. None of this is stated here.

Legal lead, not fact

Theme 201 deals with the refund when the actual base is lower than the presumed base. The STF page we read shows the title and the date it became final, not the thesis. Third-party summaries point to the right to a refund, but the procedure belongs to the state. Whether and how to file is the client's decision.

A stock case: the end of ST on perfumery and the stock credit.

A stock case: the end of ST on perfumery and the stock credit.

What breaks in SAP

Fourteen setup points that the tax team sees first

All points are DFSpro's judgment, based on the rules above. Each one shows the symptom the tax team sees, how to prove it and, when there is one, the rule we read that supports it, marked as fact read. Where there is no rule read, the card says so.

The six that show up most

Item with no CEST or with an outdated NCM

Symptom: invoice rejected or ST calculated wrong. Proof: report of items with ST and no CEST, by store.

Judgment. The list of items subject to ST (Convênio ICMS 92/15) was not checked.

Resale CST on single-stage items

Symptom: PIS and Cofins too high or too low on the invoice. Proof: invoice by item against the rule by NCM.

Fact read: resale by someone who is neither a producer nor an importer has a zero rate, except for Simples taxpayers (Lei 10.147/00, art. 2). Judgment: the wrong CST shows up when the NCM changes.

ST stock with no tracking by item

Symptom: the reimbursement does not add up. Proof: ledger by item between withheld, sold and balance.

Fact read: Convênio ICMS 142/18, clauses 15 and 16, and LC 87/96, art. 10.

DIFAL on e-commerce

Symptom: payment slip different from what the invoice calculated. Proof: slip by operation against the tax document.

Fact read: Convênio ICMS 236/21, clause 5, slip paid on dispatch, by operation.

Return of the invoice to SAP

Symptom: sale at the checkout with no invoice in SAP, after contingency or rejection. Proof: report of invoices not returned to SAP, by store and day.

Fact read: in contingency, transmission is due by the next business day (Ajuste SINIEF 19/16, clause 11).

Two assessments in parallel

Symptom: ICMS and PIS and Cofins on one side, IBS and CBS on the other, with no reconciliation. Proof: table by period.

Fact read: in 2026, PIS and Cofins stay in full (LC 214/25, art. 348, § 2) and ICMS runs until 2033 (ADCT, art. 129).

Eight more, tied to volume and stock

Cancellation and number voiding with no reconciliation

Symptom: an invoice cancelled or voided at SEFAZ and still alive in SAP, or a gap in numbering at the checkout. Proof: reconciliation of series and number between the checkout, SAP and the authorization, by store and by day.

Fact read: cancellation requires that the goods have not left and is allowed up to 30 minutes, which the state may shorten (clause 15); voiding is requested by the 10th of the following month (clause 16). Judgment: the reversal in SAP is often manual, and that is where the numbers diverge.

NFC-e value limits at the PDV

Symptom: a large sale rejected at the checkout, or issued on the wrong model, with no CPF or CNPJ where the rule asks for one. Proof: report of sales above BRL 10,000.00 and BRL 200,000.00, by store, with model and identification.

Fact read: buyer identification is required from BRL 10,000.00 and the NFC-e is not allowed from BRL 200,000.00 (Ajuste SINIEF 19/16, clause 4). Judgment: the limit tends to be copied in the PDV and in SAP, and only one of the two gets updated.

Clock on the reimbursement request

Symptom: request filed with no answer, and nobody knows when the 90-day period starts. Proof: list of requests with filing date, deadline and status, linked to the dedicated NF-e.

Fact read: reimbursement depends on prior authorization from the state and on the limit of the amount withheld (Convênio ICMS 142/18, clause 15); with no decision in 90 days, the substituted party may take the credit (LC 87/96, art. 10, § 1). Judgment: whether to file is the client's decision; SAP only needs to show the deadline.

ST or single-stage item in Simples

Symptom: the item's ICMS goes into the unified payment when the law treats it separately, or the other way round. Proof: list of the Simples retailer's items with ST, single-stage taxation or advance payment, against the status code SAP applies.

Fact read: the Simples payment does not cover the ICMS on these operations (LC 123/06, art. 13, § 1, XIII). Judgment: how the item is classified is the client's decision; the scope from 2027 onward was not checked.

Kit and basket with different taxation

Symptom: a kit sold with a single rate and a single CST, although each item has its own NCM and rule. Proof: kit broken down by item against the invoice issued.

DFSpro's judgment. Specific legal basis for kits: not checked.

Discount and promotion with no split by item

Symptom: ICMS or ST base on the item different from the one the tax authority recalculates. Proof: invoice by item with the list price, the split discount and the base used.

DFSpro's judgment. The rule on the calculation base with a discount, by state: not checked.

Stock write-off for loss, breakage and expiry

Symptom: the physical balance goes down, but the tax balance of ST and credit does not follow. Proof: write-offs by reason against the ledger by ST item.

DFSpro's judgment. The credit reversal rule and the effect on reimbursement: not checked, and the decision is the client's.

Close by store and by period

Symptom: one store with a pending invoice blocks the close of the whole network. Proof: table by store and period, with invoices not returned, not booked and not reconciled.

DFSpro's judgment. Booking deadlines by state: not checked.

Does a new store inherit the problem? See the article on the NFC-e that every store opening in the network brings to solve.

Ancillary obligations

What the sector files, and who requires it

Deadlines depend on the state and on the tax regime. Where the source we read gives no deadline, the table says so.

ObligationWhat it isWho requires it and how often
NFC-e, model 65Invoice for the in-person sale to the consumer, issued at the checkout.Ajuste SINIEF 19/16. The state decides adoption, registration and the accepted contingency.
NF-e, model 55Invoice for sales between companies, transfers and ST reimbursement.DIFAL requires an electronic tax document (Convênio 236/21, clause 4), and ST reimbursement uses a dedicated NF-e (Convênio 142/18, clause 15).
CF-e-SAT, model 59SAT receipt, which the NFC-e can replace.Ajuste SINIEF 11/10 and amendments. Validity by state: not checked.
EFD ICMS/IPIDigital bookkeeping with the ICMS and IPI assessment.Current EFD ICMS/IPI Practical Guide, to be checked on the SPED portal. Frequency and deadline: not checked.
EFD-ContributionsBookkeeping of PIS and Cofins.Not checked in this research.
GIA-ST, DeSTDA and the ST electronic fileTax substitution information.Convênio ICMS 142/18, clause 21: monthly electronic file by the 15th, only for those not required to file the EFD (item III).
DIFAL GNREPayment slip for DIFAL on a sale to a consumer in another state.Convênio ICMS 236/21, clause 5: on dispatch of the goods, by operation.

For all the obligations in SAP, see ancillary obligations and SPED, SPED Fiscal in SAP, SPED and ancillary obligations legislation and the tax calendar.

Sector situations

Where the tax process becomes a project

These are typical situations in the sector, described as patterns and not as client cases. Here DFSpro joins in the design, the setup and the proof of how SAP behaves, and the tax decision stays with the company.

14

situations where the process becomes a project

Fixed assets, stock, credits, withholdings and migration: where volume and rules make the work heavy, and where a well-proven design takes the process out of the spreadsheet.

01

Store renovation, improvements on a rented property and the useful life of the asset

What weighsWork on a rented building becomes an asset, and the useful life depends on the contract.

What DFSpro changesAsset record by store, with statutory and tax depreciation in separate, checked areas.

See the situation, the basis and the proof

The situationThe network renovates dozens of stores a year. Work on a rented property is capitalized as an improvement, mixes the contractor's invoice, materials and furniture, and the useful life must follow the contract term or the life of the asset. If the contract is renewed or the store closes early, the record must change with it.

Legal basisRIR arts. 317 to 321; CPC 27

The proof deliveredScenario matrix run, record by store reconciled with the ledger, and a report of the difference between the accounting and tax charge.

02

Store CIAP: an asset that changes store, changes CNPJ or is written off

What weighsThe ICMS credit on the asset comes in 48 installments and follows the asset.

What DFSpro changesCIAP record by asset, with transfers between stores and write-offs logged in the document.

See the situation, the basis and the proof

The situationCold rooms, refrigerated shelves and checkout equipment move between stores over their life. Each change of CNPJ requires the asset to leave one record and enter the other, with the balance of installments still to come.

Legal basisLC 87 art. 20 § 5; Ajuste SINIEF 02/09

The proof deliveredCheck of the installment balance by asset against EFD Register G, with the difference zeroed or explained.

03

Rent for hundreds of stores: right of use, adjustment and PIS and Cofins credit

What weighsEach contract has its own adjustment, grace period and percentage of sales.

What DFSpro changesThe contract as master data, with accounting and tax calculated from the same source.

See the situation, the basis and the proof

The situationEach store has its own contract, with an index-based adjustment, a grace period, a minimum rent and a percentage of revenue. Accounting recognizes a right of use and a liability; the tax team needs the amount paid to a legal entity for the PIS and Cofins credit.

Legal basisLei 10.833 art. 3 IV; CPC 06 (R2)

The proof deliveredReconciliation by store between the ledger, accounts payable and EFD-Contributions, with the rule documented.

04

Shrinkage, loss and rotating inventory by store

What weighsEvery loss writes off stock and may require a credit reversal.

What DFSpro changesWrite-off reason linked to the tax treatment and to Block H.

See the situation, the basis and the proof

The situationTheft, damage, expiry and counting errors happen every day. The store writes stock off with no invoice, and the tax team needs to know which reason requires a credit reversal and which does not.

Legal basisLC 87 art. 21; EFD Practical Guide, Block H

The proof deliveredMap of write-off reason to tax treatment and a tax inventory report by store.

05

Donating surplus and writing off products close to expiry

What weighsDonating is an operations decision, but the invoice and the credit have rules.

What DFSpro changesDispatch flow for donations with an invoice, credit treatment and proof by lot.

See the situation, the basis and the proof

The situationThe store pulls products close to expiry and wants to donate them. Each donation needs a dispatch invoice, an identified recipient and treatment of the credit on what was in stock.

Legal basisLei 14.016/2020

The proof deliveredScenario tested with a donation invoice and a report of donations by store and by lot.

06

Bonus, trade allowance and supplier rebate

What weighsThe supplier's discount arrives after the purchase and changes the cost.

What DFSpro changesEach type of allowance with its own rule for cost, credit and document.

See the situation, the basis and the proof

The situationThe supplier pays a volume rebate, gives bonus goods and funds promotions. Each form changes the product cost and the credit in a different way, and the document arrives months later.

Legal basisLei 10.833 art. 3

The proof deliveredScenario matrix with expected and obtained result for each type of allowance.

07

Supplier consignment stock inside the store

What weighsThe goods are in the store, but the owner is still the supplier.

What DFSpro changesConsignment stock with an invoice on consumption and a balance by store.

See the situation, the basis and the proof

The situationPart of the range is on consignment: the supplier delivers, the network sells and only then pays. The balances by supplier and by store must match the consignment dispatch invoice and the sales invoice.

Legal basisState consignment rule, by state

The proof deliveredConsignment balance report by supplier and store, reconciled with the tax documents.

08

Online purchase with in-store pickup and delivery from the store

What weighsThe invoice leaves one establishment and the stock is in another.

What DFSpro changesSale origin rule designed and proven by route.

See the situation, the basis and the proof

The situationThe customer buys on the website and picks up in the store, or the store delivers by motorbike. The stock is in one store, the invoice may leave from the CD, and the destination may be in another state.

Legal basisEC 87/2015; LC 190/2022; Convênio ICMS 236/21

The proof deliveredMatrix with scenario, expected invoice and obtained invoice by route.

09

Tax inventory of stock for the 2027 switch

What weighsStock of thousands of items, with a different tax origin for each item.

What DFSpro changesInventory by item and by case, frozen and ready for a decision.

See the situation, the basis and the proof

The situationOn 1 January 2027 the network will hold a large stock in many places. Part came in with ST or single-stage taxation and part comes from the cumulative regime, and each case has its own treatment.

Legal basisLC 214/2025 art. 381

The proof deliveredStock report by item and case on 31/12/2026, reconciled with the ledger.

10

Daily sales reconciliation: NFC-e, TEF, acquirer and ledger

What weighsFour sources for one sale, and none matches on its own.

What DFSpro changesReconciliation by store and by day, with the exception explained.

See the situation, the basis and the proof

The situationA sale shows up in the NFC-e, in the TEF (card payment terminal), in the acquirer's statement and in the ledger. Cancellation, contingency and a change of payment method make the four differ.

Legal basisNFC-e rule, model 65

The proof deliveredDifference report by store and day, with the balance at zero or explained.

11

Tax master data for thousands of products and the migration to S/4HANA

What weighsNCM, CEST, origin and single-stage status by item decide the tax.

What DFSpro changesClean master data, with a maintenance rule and a check before go-live.

See the situation, the basis and the proof

The situationA network has tens of thousands of items, registered by many people over the years. A wrong NCM or a missing CEST changes ST, single-stage taxation and base reduction.

Legal basisConvênio ICMS 142/18

The proof deliveredReport of items with inconsistencies before and after the cleanup, and an approved regression test.

12

Store closing: write-off of assets, stock and documents

What weighsClosing a store touches assets, stock, CIAP and registration.

What DFSpro changesClosing script tested, with a document for each write-off.

See the situation, the basis and the proof

The situationWhen a store closes, stock goes back to the CD, assets are sold, transferred or written off, CIAP is closed and the registration is cancelled. One forgotten item leaves a balance with no owner.

Legal basisLC 87 art. 20 § 5; Ajuste SINIEF 02/09

The proof deliveredChecklist run with a document for each write-off and a zero balance by store.

13

ICMS-ST overpaid: keep the actual base of each sale

What weighsA refund is only discussed with the exit base kept by item.

What DFSpro changesPresumed base on entry and actual base on exit linked by item and by invoice.

See the situation, the basis and the proof

The situationUnder forward ST, the retailer pays the tax on a presumed base and sells at a different price. When the sale is below the presumed base, the company may have overpaid, and the rule for the request belongs to each state.

Legal basisSTF, Theme 201 (RE 593,849)

The proof deliveredReport by item with presumed base, actual base, difference and source documents.

14

Bonus and unconditional discount: what goes into the ICMS base

What weighsThe same goods go out with a discount, a bonus or a condition.

What DFSpro changesEach form of discount recorded so that the document base can be explained.

See the situation, the basis and the proof

The situationThe sale mixes a discount on the invoice, bonus goods and a discount tied to a future event. Each has a different effect on the ICMS base, and the tax document must show the difference.

Legal basisSTJ, Súmula 457; REsp 1,111,156/SP

The proof deliveredScenario matrix with discount type, expected base and base obtained in the document.

Which of these situations is yours? The Tax Diagnostic shows how each one stands today in your SAP and what needs to be designed and proven first.

Learn about the Tax Diagnostic
What DFSpro solves

Time and proof gained in the store and CD network

Six points where distribution and retail lose time in SAP, and what DFSpro does for each. The tax thesis in each case stays with the client.

Exchange and return

Exchange flow ready before 14/12/2026

From this date, an outbound NF-e that refers to an NFC-e is no longer allowed, except the complementary one (Ajuste SINIEF 07/05, clause 3, § 9). DFSpro maps how the exchange runs today in SAP, adjusts the document and proves each scenario in test.

Stock on 01/01/2027

Inventory by item for the presumed credit

LC 214, art. 381, provides a presumed CBS credit on stock held on 1 January 2027 in specific cases, such as items that came in with ST or single-stage taxation. Without a survey by item, nobody knows whether the credit exists. DFSpro does the survey; whether to claim it is the client's decision.

CD and stores

Transfers between establishments

Since LC 204/2023, art. 12, I, of LC 87 no longer carries the old wording on dispatch to another establishment of the same owner. A network with a distribution center transfers every day, and the master data may still follow the earlier rule. DFSpro redesigns the scenario and proves the credit in the system.

ST by item

The trail that supports reimbursement

Convênio ICMS 142/18, clause 15, allows reimbursement through a dedicated NF-e, with prior authorization from the state and a 90-day period. The request only stands if the amount withheld and the amount sold are proven item by item. DFSpro builds this control; whether to file is the decision of the company and its legal team.

CPF on the invoice

Capture at the checkout and in the online store

The Reform's personalized refund relies on consumption identified by a tax document. The checkout and e-commerce must capture the CPF and link it to the invoice. DFSpro designs the capture and tests both channels once the regulation settles the rules.

Taxes on the receipt

Approximate value table under governance

Lei 12.741, art. 1, § 1, asks for the approximate value of taxes per item on the consumer sale document. A table by NCM goes stale without warning. DFSpro puts it under master data governance, with a validity date.

Where the client begins

Each point above ends in a choice that only the client makes. We deliver the setup and the proof that SAP behaves as the company chose.

Learn about the SAP Tax Diagnostic
How DFSpro comes in

Diagnostic, project and AMS Fiscal

Diagnostic

We measure the environment: item master data, ST and DIFAL rules, return of the invoice and assessment. The result is a list of gaps with evidence. Learn more in tax diagnostic in SAP.

Project

We design and configure the tax layer, including the transition to IBS and CBS, and prove the behavior in test. See migration to S/4HANA.

AMS Fiscal and GUEPARDO Tax

Ongoing support under AMS Fiscal. The GUEPARDO Tax belongs to NTT DATA. The license is sold through DFSpro, as an Authorized Channel, together with the implementation.

Limit of our role

Our role: design, configure and prove how tax works in SAP. The tax decision is always the client's: the thesis for each product, whether to request ST reimbursement, and how to answer the state tax authority.

Frequently asked questions

Questions from the tax director of distribution and retail

01Does DFSpro decide whether my company should request ICMS-ST reimbursement?+

No. The tax decision is the client's. DFSpro designs and proves, in SAP, what was withheld, what was sold and what is left in stock, item by item, so that the company and its legal team can decide with data.

02What does Convênio ICMS 142/18 say about ST reimbursement?+

Clause 15 allows reimbursement, at the discretion of the state of the taxpayer entitled to it, through a dedicated NF-e issued in the name of a supplier establishment registered as the substitute. It requires prior authorization from the tax administration, within 90 days, and the amount cannot exceed the ICMS withheld on the purchase.

03Does STF Theme 201 guarantee a refund?+

The STF page gives the title, the date it became final (22/02/2018) and the description of the dispute. The thesis is not on it, so we do not state it as fact. The request procedure belongs to the state, and the decision to file is the client's.

04From what value must the NFC-e identify the consumer?+

Under Ajuste SINIEF 19/16, identifying the buyer by CPF is required on operations of BRL 10,000.00 or more, below that when the buyer asks, and on remote operations, with an address. The state may lower the values.

05At what value does the NFC-e stop being valid?+

The NFC-e is not allowed on operations of BRL 200,000.00 or more, and the NF-e becomes mandatory. The state may lower this limit. Details on the counter invoice are in NFC-e in retail with SAP.

06How long does retail have to transmit an invoice issued in contingency?+

For prior generation with later authorization, until the next business day after issue. For EPEC, up to 168 hours. The state chooses which contingency options it accepts.

07How long is there to cancel an NFC-e?+

Up to 30 minutes after authorization, and only if the goods have not left, and the state may shorten the period. Number voiding is requested by the 10th of the following month.

08Who pays DIFAL on an online sale to another state?+

When the buyer is not a taxpayer, the seller pays the destination state the difference between the internal and the interstate rate, by GNRE or the destination state's slip, on dispatch of the goods (Convênio ICMS 236/21).

09What happens to single-stage PIS and Cofins in 2027?+

LC 214/25 repeals Lei 10.147/00 from 01/01/2027, and EC 132 provides for the end of PIS and Cofins from 2027, once the CBS is in place. How resale will be treated under IBS and CBS, product by product, must be checked in the rule.

10What changes in 2026 with IBS and CBS?+

In 2026, art. 348, § 1, of LC 214 removes the payment of IBS and CBS for anyone who meets the ancillary obligations in the legislation, and § 2 leaves PIS and Cofins payable in full. Item III, letter c, says the test rates do not apply to Simples Nacional taxpayers. Anyone who pays IBS and CBS has the amount offset against PIS and Cofins of the same period (item I) and, with not enough debit, may offset it against another federal tax or ask for a refund within 60 days (item II).

11Is split payment already working in retail?+

LC 214/25 defines split payment (arts. 31 to 35), with gradual rollout. The regulation and the calendar were not checked in this research. See the topic in split payment in SAP.

12We already use GUEPARDO Tax. Do we need anything else?+

GUEPARDO Tax belongs to NTT DATA. The license is sold through DFSpro, as an Authorized Channel, together with the implementation. What the invoice and the stock show also depends on master data, issuer and integration, and that is what the diagnostic checks.

13Does a Simples Nacional retailer pay the ST ICMS inside the DAS?+

Under LC 123/06, art. 13, § 1, XIII, the unified payment does not cover the ICMS due on operations subject to tax substitution, single-stage taxation and advance payment that closes the taxation, for a list of products that includes drinks, medicines, cosmetics and appliances. The scope for each product and state depends on the applicable legislation. How this applies to the company is the client's decision.

14Will the basic food basket have a zero rate of IBS and CBS?+

Under LC 214/25, the foods in Annex I, which form the National Basic Food Basket (art. 125), and vegetables, fruit and eggs in Annex XV (art. 148), have a zero rate of IBS and CBS. The lists are by NCM/SH code. The start date of these rates was not checked in this reading.

15Do foods outside the basket and hygiene and cleaning products get a reduction?+

There is a 60% reduction in IBS and CBS rates for the foods in Annex VII (art. 135) and for the personal hygiene and cleaning products in Annex VIII (art. 136), also by NCM/SH code. DFSpro's judgment: the item's tax master data must record which annex it is in.

16What is the personalized refund and what changes for the store?+

It is the refund of CBS by the Union and of IBS by the states and cities to low-income CadÚnico families (arts. 112 and 113), calculated on consumption recorded in tax documents linked to the CPF (art. 117, § 2, II). The store refunds nothing. The tax document with a CPF feeds the calculation, and whether identification will be required is set by the regulation: not checked.

17I have an ICMS tax benefit. What happens to it in the transition?+

LC 214/25, in arts. 384 and 385, provides for compensation by a fund, between 01/01/2029 and 31/12/2032, to holders of onerous benefits, meaning those granted for a fixed term and under conditions (art. 178 of the CTN). Whether your benefit qualifies is for the client to analyze with its legal team. Criteria and enrollment: not checked.

18Until when can I cancel an NFC-e issued at the checkout?+

Ajuste SINIEF 19/16, clause 15, allows a cancellation request if the goods have not left, within 30 minutes of authorization, and the state may shorten this period. In contingency, clause 15-A allows up to 168 hours, as long as another NFC-e in contingency covers the same operation. The store's state decides which period applies, and the check is with it.

19Does an unused NFC-e number need any request?+

Yes. Clause 16 of Ajuste SINIEF 19/16 requires a request to void unused numbers, when there is a break in the sequence, by the 10th of the following month. The project point is for SAP, the checkout and SEFAZ to agree on which numbers exist. How to treat each unused number is for the client to decide.

20Does a tax substitution item in Simples go into the unified payment?+

LC 123/06, art. 13, § 1, XIII, read at Planalto on 22/10/2026, says the Simples payment does not cover the ICMS due on operations with ST, single-stage taxation and advance payment that closes the taxation, for a list that includes drinks, medicines, cosmetics and perfumery. The scope from 2027 onward was not checked. Saying whether the item goes into the unified payment or not is for the client.

Next steps

Bring the list of stores by state and the items with ST in stock

Tell us what your network or distribution looks like: states, issuers and the tax point that bothers you most. The scope comes from that conversation, with no promised deadline.

Talk about retailAssess readiness in 2 minutes

To go deeper first: electronic tax documents in SAP and ICMS-ST and DIFAL in SAP.