EFD ICMS/IPI is the monthly file that the state Finance Department (Secretaria da Fazenda) reads to check what the company posted and assessed. In SAP it is not born in one place: it comes from documents, master data, assessment, stock and production.
For the map of all obligations and the 27 states, start with the map of ancillary obligations and SPED.
See the detail in From document to file, in seven steps.
Invoice, items, CFOP, CST and NCM.
C100, C170
Debits, credits, adjustments and balance.
E110, E116
Blocks 0 to 9 in the layout of the state.
TXT per establishment
Validation, signature and transmission.
file, receipt
Four entries, one per role, straight to the block that answers your question.
How does the invoice become the analytical summary, the assessment and the monthly close of the file?
Go to sectionWhere is the data born in SAP and where does ABAP come in?
Go to sectionHow do you run the work during the month and who answers for the governance of the file?
Go to sectionWhat is SPED Fiscal, what are the blocks and what does the reform change in it?
Go to sectionBefore the records, it is worth fixing what this obligation is from the point of view of whoever generates the file. The rule and the deadline are on the general map; here we cover what changes your work.
The taxpayer generates and keeps one EFD ICMS/IPI for each establishment, with the information of the calendar month, even if the tax is assessed in shorter periods. The consequence for SAP is simple: the report runs per establishment, and the establishment master data must be right before any record.ReferencesGuia Prático 3.2.2
The Guia Prático describes EFD ICMS/IPI as a set of records covering tax assessment, tax documents and other information of interest to the tax authorities. Its readers are the state Finance Department and the Receita Federal. The legal basis is Ajuste SINIEF 02/09.ReferencesGuia Prático 3.2.2
The Guia reminds us that the absence of a validation rule for a field does not remove the duty to report it: if the data exists in the document, the taxpayer is obliged to provide it. This knocks down the argument that the file passed the PVA and is therefore right. Passing the validator is a condition for delivery, not proof of correctness.ReferencesGuia Prático 3.2.2
What the company keeps, together with the receipt, is the TXT that was generated and transmitted, not the backup copy or the PVA export. The receipt is generated by ReceitaNet with the same name as the file and the extension REC, and ReceitanetBX retrieves the transmitted bookkeeping when the receipt is lost.ReferencesGuia Prático 3.2.2
The map of ancillary obligations answers what SPED is, which obligations exist and how each state treats its own. The question here is different: how the data is born in SAP, validated and breaks. Blocks K, H and G also have a summary there, in who posts Block K, Block H and CIAP. How CIAP reaches Block G.
The drawing shows where each step happens. The first four belong to the SAP environment, and the last three to the Receita and the company. The most expensive error is born in steps 1 to 3 and only shows up in step 5.
In the SAP environment
Purchase order, goods receipt, invoice, inbound and outbound invoices, with CFOP, CST and NCM stored on the item.
Establishment, partner, material and unit of measure: they become the block 0 records.
ICMS and IPI debits, credits, adjustments and deductions, which become block E.
The report reads everything, applies the profile and the state layout, and generates the TXT in blocks.
Outside SAP, in the PVA and at the Receita
The validator program checks structure and rules, and the taxpayer corrects and generates again.
A1 or A3 certificate and transmission through ReceitaNet, with a receipt.
Transmitted TXT and receipt stored. E116 checked against the paid payment slip.
Between step 4 and step 5. The report generates the file without checking the data: SAP itself records, in the TDF help, that the system does not check the content and that rejection analysis is manual.ReferencesTDF help on EFD ICMS IPI
Between step 6 and step 7. The file is accepted, the payment slip is paid through a parallel path and the E116 of the file does not match it. No one sees it until the state Finance Department cross-checks.
In step 3, when the ERP assessment is already the same one E110 will show, and in step 5, when the company opens the PVA with what it already knows will close.
Each block appears with its main records and with the part of the environment where the data usually comes from. The origin column shows where the data usually comes from in the SAP environment.
00000150019002000460Establishment, participants, units, items, notes. If the item does not exist in 0200, no later block uses it.
Origin in the environment: Material, partner and establishment master data
B020B025Exists only for taxpayers in the Federal District.ReferencesGuia Prático 3.2.2
Origin in the environment: Outside the scope of the other states
C100C170C190C195C197Invoice, items, analytical summary and adjustments per document.
Origin in the environment: Inbound and outbound invoices, items and tax determination
D100D190D197Service documents taxed by ICMS.
Origin in the environment: Freight and transport documents posted
E100E110E111E116E210E310E500Period, balance, adjustments, obligations to pay, ST, DIFAL and IPI.
Origin in the environment: ICMS and IPI assessment and ledger
G110G125Fixed assets, installments taken and movement of the asset.
Origin in the environment: Fixed asset master data
H005H010H020Totals, items and additional stock information on a date.
Origin in the environment: Valued stock balance on the date
K100K200K220K230K235K280Posted stock, production, input consumption and corrections.
Origin in the environment: Production orders, bills of materials and movements
101011001200Obligation indicators and specific information, such as exports.
Origin in the environment: Depends on the state
990099909999Count of lines per record and per file.
Origin in the environment: Generated by the report
A fictional example of an outbound invoice with two items shows how C100, C190 and E110 tie together. The values are fictional and match no company.
An outbound invoice has two items, both with CST 000 and CFOP 5102. Each item carries its own base and rate, and everything else is born from here.
| Item | Base | Rate | ICMS |
|---|---|---|---|
| Item 1 | 1,000.00 | 18% | 180.00 |
| Item 2 | 500.00 | 12% | 60.00 |
C190 totals the document by CST, CFOP and rate, and the combination cannot repeat. Since the two items have different rates, two records result. The combination must exist in the C170 items when this record is required.ReferencesGuia Prático 3.2.2
| CST_ICMS | CFOP | ALIQ_ICMS | VL_OPR | VL_BC_ICMS | VL_ICMS |
|---|---|---|---|---|---|
| 000 | 5102 | 18% | 1,000.00 | 1,000.00 | 180.00 |
| 000 | 5102 | 12% | 500.00 | 500.00 | 60.00 |
C100 then carries the total base of 1,500.00 and the total ICMS of 240.00, and the PVA checks that the sum of the analytical records closes with these two values. If a third item is left without C190, the document stops closing and the PVA flags it.ReferencesGuia Prático 3.2.2
Continuation of the example in the previous section: Step 3 takes the analytical records to E110 and E116, and the calculator lets you swap the numbers for your company's.
The assessment adds up the debits and credits of all analytical records in the period, applies adjustments and the previous credit balance, and arrives at the amount to pay. The balance formula is the one in the Guia Prático: debits plus adjustments plus credit reversals, minus credits, credit adjustments, debit reversals and previous credit balance. If the result is negative, the assessed balance field goes to zero and the absolute value becomes a credit balance to carry forward.ReferencesGuia Prático 3.2.2
Assessed balance of the period
From balance to payment
Turn on JavaScript to change the values. The two cards above show the full example.
The credit balance carried forward and the deductions follow the rule of your state. Illustrative example: it is not legal advice or an official calculation; confirm the rule with your legal team and your accountant.
The last line is the rule that helps reconciliation the most: the sum of VL_ICMS_RECOLHER and DEB_ESP must equal the sum of VL_OR in the E116 records. If the paid payment slip has a different amount, the file and the payment tell different stories.ReferencesGuia Prático 3.2.2
VL_TOT_CREDITOS is the sum of VL_ICMS of the inbound analytical records. The adjustment posted per document (C197) generates an adjustment in E110 according to the code. And a late document (COD_SIT 01 or 07) does not enter the normal debit: it is added to DEB_ESP.ReferencesGuia Prático 3.2.2
The Guia Prático warns that validation rules can change at any time, so the list below does not replace the updated program. It is there so you know, before transmitting, which part of the environment each rule will charge the bill to.
0200C190E116H010K230K28099909999Ato COTEPE/ICMS 86/26 now points to the EFD ICMS/IPI Guia Prático at version 3.2.4, effective from 10/09/2026 (Ato COTEPE/ICMS 44/18, art. 1, sole paragraph). Before generating the file, check the current guide on the SPED Portal. The required layout is always the one in force in the assessment period, and the validator program is the one of the submission date.Referencespublication notice of Guide 3.2.2Guia Prático 3.2.2Ato COTEPE/ICMS 44/18, consolidated text
The environment described comes from SAP's public documentation.
SAP maintains a diagnostic KBA for EFD ICMS/IPI, with chapters on basic configuration, shadow tables and common problems.
The business function /TMF/BF_SPED gives access to the SPED reports of the Advanced Compliance Reporting product, Brazil option.
EFD ICMS IPI is run by the Run Statutory Reports app (Brazil GL Reporting).
KBA 2924049 covers the report generated by DRC Brazil and by TDF.Referencesbusiness function /TMF/BF_SPEDS/4HANA Cloud help on EFD ICMS IPISAP KBA 2924049
ReferencesTDF help on EFD ICMS IPITDF Configuration Guide
At SAP, exclusion profiles, note codes and additional information codes, and product and service types are listed as optional activities. What the environment uses and was not configured shows up later as an empty record, a lost note or a material with no type.ReferencesTDF Configuration Guide
| Configuration | Effect on the file |
|---|---|
| Exclusion profile and profile records | Defines which records stay out of the report run. |
| Note codes and mapping to tax documents | Feed the document posting notes, such as those in C195 and in the 0460 master record. |
| Additional information codes | Feed the supplementary information of the document. |
| Product and service types for EFD | Define the item type in 0200, which decides whether the item goes to K and H. |
| NCM per material and per plant | Same materials in two plants need the same NCM so that 0200 is not duplicated. |
| Master data history | Report ITMF_RECT_MIGRATION brings material and partner description changes to records 0205 and 0175. |
Between the document and the file there are three places where the SAP standard rarely suffices. DFSpro works on all three with ABAP development and tax customization, inside the client's project and alongside the integrator on the general architecture.
ReferencesTDF SP15 blogTDF Configuration GuideSPED records template reportTDF help on execution from a legacy system
SAP describes how the SPED-related tables are populated in the TDF extensions documentation, in the Developer's Guide. Whoever develops extensions needs to read it, plus have access to the environment, before promising any deadline. The page on tax setup and the page on tax Clean Core show how the tax layer talks to the rest of the project.ReferencesTDF Configuration Guide
Each row links the symptom to the documented cause and to the place in the environment to look first. The causes come from the rules of the Guia Prático; the environment column points to where to look first in SAP.
| Symptom | Likely cause | Where to look | Fix |
|---|---|---|---|
| C100 does not close with C190 | Item outside a grouping, rounding per item or adjustment after generation | Document items, determination rule and the reconciliation report | Regroup by CST, CFOP and rate and check the sum before generating |
| C190 combination without a matching item | Different classification on the item and on the analytical record | Tax determination rule and item CFOP | Align the classification at the source, not in the file |
| NF-e key refused | Check digit, base CNPJ, series, number or key state do not match | Inbound document posted manually or key of another document | Import the XML or correct the key in the document |
| Participant missing from 0150 | Partner used in the document without complete master data | Partner master data, CNPJ and registration | Complete the partner before the close |
| Item without 0200 or duplicated 0200 | Material without a type or with different NCM across plants | Material master data per plant | Same NCM in the plants and type defined for EFD |
| E110 different from the sums | Document outside the period by posting date, adjustment without classification | Document inbound and outbound dates and adjustment codes | Review the posting date and the adjustment code |
| E110 plus DEB_ESP different from E116 | Payment slip through another path, late item outside DEB_ESP | Paid payment slip, period assessment and late items | Reconcile E116 with the payment slip and with the assessment |
| H005 different from the sum of H010 | Inventory without valuation or item without value | Stock balance on the base date | Close the valuation before the report |
| Inventory warning in February | H005 of 31/12 with reason 01 missing | Annual inventory and report period | Include H005 in the February EFD |
| K230 missing with K235 present | Work in progress with consumption and no K230 | Production orders open at month end | Generate K230 with zero production |
| File rejected by profile | Profile in 0000 different from the one defined by the state tax authority | Report configuration per establishment | Apply the profile the state assigned |
| Invalid layout version | Layout not in force on the end date of the period | Installed report version and maintenance package | Update the report and the PVA before the close |
| Structure broken by deleted record | Parent deleted with child present, or field removed | Report exclusion profiles | Exclude the whole family and run the PVA |
| PIS and Cofins filled in on EFD ICMS/IPI | These fields go empty because EFD Contribuições exists | Report field mapping | Leave the fields empty and check in the other obligation |
These are fictional cases, built from the rules of the Guia Prático. They train the diagnostic eye and do not describe a client.
The order matters more than the day. The calendar of each state is on the general map, and your state's deadline is the one that counts. What follows is the work order that makes that deadline predictable.
Pending documents, reversals and inbound invoices not yet posted.
Sum of the base and ICMS of the analytical records against the document.
E110 against the ICMS and IPI ledger, with adjustments classified.
H005 and K200 against the valued balance on the date.
SPED report with the profile and layout of the state.
Updated version of the program, with no pending structure issue.
Establishment certificate or power of attorney, with a receipt.
Transmitted TXT, receipt and E116 against the paid payment slip.
A document that should have come in earlier goes with COD_SIT 1, 3 or 7, and the issue and the inbound or outbound dates fall outside the file period. For outbound documents, the tax does not add to the period assessment and is paid with surcharges; for inbound, the credit enters normally, and it is worth confirming the state rule. An establishment with suspended activity delivers the mandatory records with zeroed values.ReferencesGuia Prático 3.2.2
EFD ICMS/IPI remains the ledger of ICMS and IPI. What the reform changes are the documents that reach it.
The Guia Prático says EFD ICMS/IPI is not meant for assessing the new taxes. The document total (VL_DOC of C100) must take them into account, except in 2026, and the operation value of the analytical records does not include them.ReferencesGuia Prático 3.2.2
It is not posted. A document of the Ajuste SINIEF 49/25 operations that carries new taxes and ICMS or IPI is posted for those two, guidance added to C100 in version 3.2.2.Referencespublication notice of Guide 3.2.2
The ERP tax document now carries fields that the report must not add to the ICMS base. Whoever builds the C190 reconciliation must exclude these values from the base. The calendar and the fields are on the page on tax reform with CBS and IBS.
Another master data topic with a direct effect on the file is the CNPJ with letters, covered in alphanumeric CNPJ in SAP, and the NCM classification, in NCM and tax master data.
Lists to split the close work. Each item is a check, not a promise of a result.
Four steps, from reading the last file to recurring reconciliation.
Establishments, profiles and states, and the chain C100, C190, E110 and E116 rebuilt from the last file and receipt.
Each difference becomes a matrix row with cause, where to look and fix.
Master data, determination and document first; report last.
What was solved becomes a recurring check before the PVA. The map of all cross-checks is in tax and accounting reconciliation in SAP.
An SAP Tax Governance consultancy from Curitiba, founded in 2018. It looks after the tax layer of the project and leaves the general architecture with the integrator.
Some numbers in the file are not born on the invoice. Some data the document does not carry, such as the link to another document, and some data lives outside SAP and arrives through a manual path. That is where the risk lives: when a difference appears, it is not always easy to say where the number came from.
DFSpro starts from the file total, goes back to the source document and shows where the data came in, who brought it and whether the value matches the source.
The GUEPARDO Tax is a product of NTT DATA. What it covers is confirmed in the product documentation, and data that arrives from outside needs an owner just the same.
The useful question before the deadline is where each piece of data comes from and who answers for it. The tax treatment of each transaction is your company's decision.
When the environment uses GUEPARDO Tax, DFSpro sells the license as an Authorized Channel, and the product belongs to NTT DATA. The SAP Tax Diagnostic is the starting point for those who want to see the distance between what SAP generates and what the obligation requires.
If you have a PVA error, a difference between E116 and the payment slip or a C190 that does not close, describe the case to DFSpro.
Legislation and official documentation, with a link to the text.
E116, which carries the obligations to pay. The Guia Prático says that the sum of VL_ICMS_RECOLHER and DEB_ESP, both from E110, must equal the sum of VL_OR in the E116 records. If the payment slip went out through another path, the difference is usually in a special debit, in a late document or in a deduction handled outside the assessment.
It can, with the right status. The Guia says to post documents that should have been posted earlier with COD_SIT 1, 3 or 7, with issue date and inbound or outbound date outside the file period. For an outbound document, the tax does not make up the normal assessment of the period and is paid with the legal surcharges; for an inbound document, the credit enters normally. Confirm the state rule first.
The rectifying file is also a transmitted file, with its own receipt. The taxpayer keeps the TXT actually transmitted and the receipt, not the PVA backup copy or the exported TXT. In the SEFAZ (state tax authorities) that require the hash, the hash of the signed rectifying file applies.
Tax and accounting, for the assessment, E116 and inventory; master data, for NCM, partner and item type; materials and production, for blocks H and K; and IT, for report version, profiles and extensions. The checklist section splits the tasks by area.
C190 is the summary of the document by CST, CFOP and rate, and the Guia Prático requires that the sum of the base and ICMS of the analytical records closes with the C100 values. Neither is right by definition: the right one is the one that matches the tax document. In practice, the error is usually in an item left out of a grouping, in per-item rounding or in an adjustment made after the file was generated.
In the SAP Tax Declaration Framework help, SAP itself records that the system does not check the file data and that, if the tax authority rejects it, the analysis of inconsistencies is manual. That is why checking before the PVA, through reconciliation between records, is part of the process and not a luxury.
The Guia Prático warns that omission or inaccuracy of information may lead to penalties and the duty to resubmit the full file. In addition, rectification without authorization has a window until the last day of the third following month: after that, only with authorization or a waiver from the state Finance Department. Finding the difference early keeps the fix cheap and inside that window.
Yes. The PVA checks consistency, and the Guia reminds us that rules can change and that the absence of a rule does not remove the duty to report the information. The SAP report, in turn, does not check the file data. The paid payment slip and E116 can differ even with an accepted file.
The file and the payment start telling different stories. The Guia says the sum of VL_ICMS_RECOLHER and DEB_ESP must equal that of the E116 records, and that omission or inaccuracy may lead to penalties and resubmission of the file. Treating it early avoids having to explain later.
Those adjustments go into the matrix as rows to handle. The goal is to move them into a rule in the system, because the method fixes master data, determination and the document first, and only then the report.
Since version 3.2.2 of the Guia, a tax document that carries information exclusively on the new taxes of the reform and does not deal with ICMS or IPI is not posted. A document issued in the operations of Ajuste SINIEF 49/25 that carries new taxes and also ICMS or IPI is posted for those two. The tax reform with CBS and IBS page has the full view of the calendar.
The CNPJ can now carry letters, and the topic has its own page with what to test in master data, in the document and in the interface: alphanumeric CNPJ in SAP. For EFD, check the current version of the program and manual on the SPED portal, and at SAP the availability of the note for your version.
EFD ICMS/IPI does not assess CBS and IBS, and what changes is what reaches C100: a document with only the new taxes is not posted, and the document total now takes them into account, except in 2026. Whoever is planning for the reform should check the C190 reconciliation against the ICMS base from now on. The full calendar is in tax reform with CBS and IBS.
DFSpro does not publish a price or a project deadline, because both depend on what reading your environment shows: number of establishments, profile and state of each one, SAP version, volume of differences and how much ABAP development is needed. That is why the first step is to read a real month.
When the difference repeats month after month, when the fix is made in the file and not at the source, or when there is a structural change, such as a new establishment, an SAP version migration or a profile change. The Guia warns that omission or inaccuracy may lead to penalties and resubmission of the full file; that is the cost of letting the problem reach the tax authority.
Yes. DFSpro does ABAP development and tax customization: document fields, item classification rules, uploads to shadow tables and reconciliation reports before the PVA. The general architecture of the project stays with the integrator, and DFSpro works alongside it.
No. DFSpro's work stays in the tax layer, and the general architecture stays with the integrator. In each request, it is clear who changes what, so the code and the configuration have an owner.
The scope is the tax layer: data, rule, assessment and reconciliation. Signature and transmission use the establishment's certificate or an electronic power of attorney registered at the Receita, and stay with the company, unless there is a specific written agreement.
The buying question is which obligations and which records are in the scope of the solution under evaluation, and this should be confirmed with the product documentation. DFSpro sells the license of GUEPARDO Tax, which is a product of NTT DATA, as an Authorized Channel, and leads the conversation from your environment.
The method produces a matrix of differences, each with cause, where to look and fix; the fixes made at the source, which may include ABAP development agreed beforehand; and a list of recurring checks to run before the PVA. What is contracted is defined after reading the environment.
Not necessarily: there is an EFD ICMS/IPI report for both generations. The decision to migrate is a different conversation, covered on the page on tax Clean Core.
Because the tax layer has its own routine, which tends to fall between the project and the tax area. DFSpro works in that layer, and the general architecture stays with the integrator. In each request it is agreed who changes what.
It starts from a real month, with files the company already has: the last transmitted file, the receipt and the paid payment slip. DFSpro rebuilds the chain C100, C190, E110 and E116, notes where each number only closes with an adjustment outside the system and shows which part of the environment to look at. No one needs to decide scope before seeing this reading.
Through reconciliation, not through PVA acceptance. The program checks consistency, but the Guia reminds us that the absence of a rule does not remove the duty to report the information, and the SAP help says the report does not check the data. A practical test: rebuild the chain C100, C190, E110 and E116 of the last transmitted file and compare it with the paid payment slip and the ledger.
The last transmitted TXT file and the receipt, the SAP version, the profile and state of each establishment and, if any, the exact PVA error or the difference between E116 and the payment slip. You do not need a ready diagnosis. Through the contact page the conversation starts from what you already have.
Yes. Reading the last transmitted file and rebuilding the chain of records do not change the environment. Only the fix at the source, when decided, goes into the company's change calendar.
If you have the last transmitted file and the receipt, the conversation with DFSpro can start from them. If the point is a specific error, the error and fix matrix above shows where to look first.