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The organizations subject to the Special Consumption Tax (IEC) must obtain a statement with the summary for the applied/charged tax amounts in the different documents. For that, you must generate the file, ensuring a set of configurations at the ERP level, for example, in the companies and in the items.
Manage IEC in companies
The IEC rate (Special Consumption Tax) is a tax applied in Portugal only in a few products that enter the market. The IEC rate must be present on the corresponding Purchase or Sales of those products.
The IEC is mostly applied in the commercialization of alcoholic beverages, tobacco and petroleum products. It is also possible to print reports (Statement of Entry into Consumption) that display the documents and respective IEC collection values (when this tax is applicable).
To setup the ERP for the correctly manage the IEC in companies subject to this tax, follow these steps:
Step 1: Setup company properties
- On the Administrator, access the Company Properties;
- On the tab Tax Id. define if the company handles IEC;
- Specify the Type of Operator and the corresponding Operator No.;
- Handling the IEC can also be determined at the warehouse level and warehouses with different operator types can be defined, as well as well as the corresponding operator numbers and tax warehouse code. In this case, a file for DIC communication will be generated for each combination of Warehouse / Operator No. / Tax Warehouse Code;
- Access Tables | Inventory | IEC and configure the IEC Category; Note: On this table, you can manage the 6 Categories predefined by fiscal authorities (other Statement categories to be created/changed by the users must always regard legal changes):
Category Description 10 Manufactured Tobacco 20 Mineral Oils 30 Beer 40 Wines 50 Intermediate Products 60 Alcohol and Spirits Drinks - Regarding the IEC Value, nthe applicable category, the IEC value must be inserted. If the optionValue based on the volume of alcohol is selected, the base value will be obtained based on the Tax Unit specified (defined by the Table Units). Otherwise, it will be a fixed value (only the value specified on the option IEC Value);
- The Taric Codes are a set of codes defined by the European Union to be used by the Member States for the Importation/Exportation of Goods and for Statistics. These codes will be defined using a combination of nomenclatures (for more information, see the site);
- If you want to have different IEC values by operation location, fill in the table "IEC Value by Operation Location" and specify the Operation Location and the desired IEC Value;
- There is aset of packing types predefined by the fiscal authorities for use in items subject to IEC (must not be changed by users unless there is an official change, since they are used in the IEC Statement):
Packaging Description VL Bulk, Net BO Bottle CA Rectangular can CX Cylindric can DP Protected Carboy DJ Unprotected Carboy BA Barrel PC Package ZZ Unknown
Step 2: Configure items
- Access [Marketing & Sales / Purchases] | Inventory | Items;
- On items subject to IEC, on the tab General, in Options, specify that it is an item Subject to IEC;
- On the tab IEC specify the item characteristic when defining the tax (for more information, see item);
Step 3: Define customers and suppliers
- Access [Marketing & Sales / Purchases] | [Sales / Purchases] | [Customers / Suppliers];
- On the tab Fiscal Data, insert the IEC data (IEC code assigned to the Customer/Supplier). In case of exemption, it is necessary to also insert the Exemption Code. When this option is active, when posting in a document an item subject to IEC, the IEC value field will always be presented blank;
- After all these configurations are defined, create a Sales or Purchase document and check the posting of items subject to IEC (if the customer and/or supplier are liable to pay this tax) that in the values summary column found in the editors, there is information on the IEC values. Note: If you wish, it is possible to insert the columns "IEC", IEC VAT Code", "IEC Total" and "IEC VAT Rate" on the grid. For that, you must access[Marketing & Sales / Purchases] | [Sales / Purchases] | Resources | Tools | Wizard or Advanced Configuration).
In Mozambique, IEC should be understood as referring to ICE - the Special Consumption Tax.
In the Context operations, it is possible to obtain a IEC Summary for all the lines of that particular document. By right-clicking, you can access the IEC Detail for that row/item.
Configure IEC Scheme
Electricity is subject to the Tax on Oil Products (ISP), as specified in the Special Consumption Taxes Code (CIEC), and it is collected at the moment when it is provided to the end consumer. According to the terms of the Portuguese Ordinance Portaria n.º 320-D/2011 of December 30th, the ISP tax applied to electricity has a fixed value per MWh.
In that context, the items subject to the electricity tax must be configured on the item file as subject to IEC.
To make this operation, perform the following steps:
Step 1: Configure company
- On the Administrator, access the file Company | Fiscal;
- Select the option Special Consumption Tax (IEC);
- On the operator type, select the option Electricity Sector Operator;
- Handling the IEC can also be defined at the warehouse level, that is, you can define warehouses with different operator types, as well as the corresponding operator numbers and the tax warehouse code. In this case, a file for DIC communication will be generated for each Warehouse / Operator No. / Tax Warehouse Code combination.
Step 2: Create IEC category
- Access [Marketing & Sales / Purchases] | Tax Obligations | Resources | Tables | IEC | Categories:
- Create a new IEC category;
- On the field Tax Type, select the option Electricity Tax;
- Fill in the corresponding IEC Value and measurement UnitMWh. You can create the unit in [Marketing & Sales / Purchases] | Inventory | Resources | Table | Units;
- On the field Statement Category, insert the code EN40 Electricity;
Step 3: Create packages
- Access [Marketing & Sales / Purchases] | Tax Obligations | Resources | Tables | IEC | Packages:
- Create a new package;
- Insert the code NE;
- On the field Description write Unpacked;
- Configure the packaging as Bulk;
Step 4: Associate elements to the item
- On Item| IEC insert the category created on step 2;
- Specify the taric code created in step 3;
- Insert the package created in step 4;
- Click Save.
As far as the IEC application in documents is concerned, it is performed using the existent mechanism in the PRIMAVERA ERP, as well as the DIC export.
Generate IEC statement file
Companies subject to the Special Consumption Tax (IEC) need to obtain a statement with the summary of all tax values applied/charged in the different documents.
To obtain and generate the Statement of Entry into Consumption, follow these steps:
- Access [Marketing & Sales / Purchases] | Tax Obligations | Goods Transaction | IEC;
- Define the type of statement you wish to create: Daily or Monthly;
- Apply the desired dates;
- Specify the type of tax: Tax on Alcohol and Alcoholic Beverages, Tax on non-Alcoholic Beverages, Electricity Tax;
- Specify if you wish to include unprinted documents;
- Finally, click Generate File.
The organizations subject to the Special Consumption Tax (IEC) must obtain a statement with the summary for the applied/charged tax amounts in the different documents. For that, you must generate the file, ensuring a set of configurations at the ERP level, for example, in the companies and in the items.
Legally, the IEC Statement must be processed daily for rate/value higher than 0 and monthly in case of exemption or rate/value 0.