NFe venda de TIJOLOS

toya · Mensagem por **toya** » 06 Jun 2024 16:05

Alguem teria um exemplo de um XML da NFe da venda de tijolos (NCM=69041000).
Emitente CRT=3
CST = 060
Com vICMSSTRet

Mensagem por **Itamar M. Lins Jr.** » 06 Jun 2024 16:16

Olá!
Ai é fabrica né ?
Tem que reter o imposto.

Saudações,
Itamar M. Lins Jr.

Mensagem por **rochinha** » 12 Jun 2024 05:23

Amiguinhos,

Fala Mestre Toya.

Código: Selecionar todos

<?xml version="1.0" encoding="UTF-8"?><enviNFe versao="4.00" xmlns="http://www.portalfiscal.inf.br/nfe"><idLote>38024</idLote><indSinc>1</indSinc> <NFe xmlns="http://www.portalfiscal.inf.br/nfe">
<infNFe versao="4.00" Id="NFe35240609999999000116550010000172231100380241">

   <ide>
    <cUF>35</cUF>
    <cNF>10038024</cNF>
    <natOp>VENDA DE MERCADORIA ADQUIRIDA OU RECEBIDA DE TERCEIROS</natOp>
    <mod>55</mod>
    <serie>1</serie>
    <nNF>17223</nNF>
    <dhEmi>2024-06-12T03:16:00-03:00</dhEmi>
    <dhSaiEnt>2024-06-12T03:16:00-03:00</dhSaiEnt>
    <tpNF>1</tpNF>
    <idDest>1</idDest>
    <cMunFG>3547809</cMunFG>
    <tpImp>1</tpImp>
    <tpEmis>1</tpEmis>
    <cDV>1</cDV>
    <tpAmb>1</tpAmb>
    <finNFe>1</finNFe>
    <indFinal>0</indFinal>
    <indPres>1</indPres>
    <procEmi>0</procEmi>
    <verProc>FENIX 9 150524-11957</verProc>
   </ide>
   <emit>
    ...
   </emit>
   <dest>
    ...
   </dest>
   <entrega>
    ...
   </entrega>
   <det nItem="1">
    <prod>
     <cProd>TIJOBA</cProd>
     <cEAN>SEM GTIN</cEAN>
     <xProd>TIJOLO BAIANO</xProd>
     <NCM>69041000</NCM>
     <CFOP>5102</CFOP>
     <uCom>PC</uCom>
     <qCom>10.0000</qCom>
     <vUnCom>2.25</vUnCom>
     <vProd>22.50</vProd>
     <cEANTrib>SEM GTIN</cEANTrib>
     <uTrib>PC</uTrib>
     <qTrib>10.0000</qTrib>
     <vUnTrib>2.25</vUnTrib>
     <indTot>1</indTot>
    </prod>
    <imposto>
     <ICMS>
      <ICMS00>
       <orig>0</orig>
       <CST>00</CST>
       <modBC>3</modBC>
       <vBC>22.50</vBC>
       <pICMS>18.00</pICMS>
       <vICMS>4.05</vICMS>
      </ICMS00>
     </ICMS>
     <PIS>
      <PISAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pPIS>0.6500</pPIS>
       <vPIS>0.12</vPIS>
      </PISAliq>
     </PIS>
     <COFINS>
      <COFINSAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pCOFINS>3.0000</pCOFINS>
       <vCOFINS>0.55</vCOFINS>
      </COFINSAliq>
     </COFINS>
    </imposto>
   </det>
   <det nItem="2">
    <prod>
     <cProd>TIJOBA</cProd>
     <cEAN>SEM GTIN</cEAN>
     <xProd>TIJOLO BAIANO</xProd>
     <NCM>69041000</NCM>
     <CEST>0000000</CEST>
     <CFOP>5405</CFOP>
     <uCom>PC</uCom>
     <qCom>10.0000</qCom>
     <vUnCom>2.25</vUnCom>
     <vProd>22.50</vProd>
     <cEANTrib>SEM GTIN</cEANTrib>
     <uTrib>PC</uTrib>
     <qTrib>10.0000</qTrib>
     <vUnTrib>2.25</vUnTrib>
     <indTot>1</indTot>
    </prod>
    <imposto>
     <ICMS>
      <ICMS10>
       <orig>0</orig>
       <CST>10</CST>
       <modBC>3</modBC>
       <vBC>22.50</vBC>
       <pICMS>18.00</pICMS>
       <vICMS>4.05</vICMS>
       <modBCST>4</modBCST>
       <pMVAST>52.14</pMVAST>
       <vBCST>34.23</vBCST>
       <pICMSST>18.00</pICMSST>
       <vICMSST>2.11</vICMSST>
      </ICMS10>
     </ICMS>
     <IPI>
      <cEnq>999</cEnq>
      <IPITrib>
       <CST>99</CST>
       <vBC>22.50</vBC>
       <pIPI>0.00</pIPI>
       <vIPI>0.00</vIPI>
      </IPITrib>
     </IPI>
     <PIS>
      <PISAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pPIS>0.6500</pPIS>
       <vPIS>0.12</vPIS>
      </PISAliq>
     </PIS>
     <COFINS>
      <COFINSAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pCOFINS>3.0000</pCOFINS>
       <vCOFINS>0.55</vCOFINS>
      </COFINSAliq>
     </COFINS>
    </imposto>
   </det>
   <det nItem="3">
    <prod>
     <cProd>TIJOBA</cProd>
     <cEAN>SEM GTIN</cEAN>
     <xProd>TIJOLO BAIANO</xProd>
     <NCM>69041000</NCM>
     <CEST>0000000</CEST>
     <CFOP>5102</CFOP>
     <uCom>PC</uCom>
     <qCom>10.0000</qCom>
     <vUnCom>2.25</vUnCom>
     <vProd>22.50</vProd>
     <cEANTrib>SEM GTIN</cEANTrib>
     <uTrib>PC</uTrib>
     <qTrib>10.0000</qTrib>
     <vUnTrib>2.25</vUnTrib>
     <indTot>1</indTot>
    </prod>
    <imposto>
     <ICMS>
      <ICMS20>
       <orig>0</orig>
       <CST>20</CST>
       <modBC>3</modBC>
       <vBC>22.50</vBC>
       <pICMS>18.0000</pICMS>
       <vICMS>4.05</vICMS>
      </ICMS20>
     </ICMS>
     <PIS>
      <PISAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pPIS>0.6500</pPIS>
       <vPIS>0.12</vPIS>
      </PISAliq>
     </PIS>
     <COFINS>
      <COFINSAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pCOFINS>3.0000</pCOFINS>
       <vCOFINS>0.55</vCOFINS>
      </COFINSAliq>
     </COFINS>
    </imposto>
   </det>
   <det nItem="4">
    <prod>
     <cProd>TIJOBA</cProd>
     <cEAN>SEM GTIN</cEAN>
     <xProd>TIJOLO BAIANO</xProd>
     <NCM>69041000</NCM>
     <CFOP>5102</CFOP>
     <uCom>PC</uCom>
     <qCom>10.0000</qCom>
     <vUnCom>2.25</vUnCom>
     <vProd>22.50</vProd>
     <cEANTrib>SEM GTIN</cEANTrib>
     <uTrib>PC</uTrib>
     <qTrib>10.0000</qTrib>
     <vUnTrib>2.25</vUnTrib>
     <indTot>1</indTot>
    </prod>
    <imposto>
     <ICMS>
      <ICMS51>
       <orig>0</orig>
       <CST>51</CST>
       <modBC>3</modBC>
       <vBC>22.50</vBC>
       <pICMS>18.0000</pICMS>
       <vICMSOp>4.05</vICMSOp>
       <pDif>0.00</pDif>
       <vICMSDif>0.00</vICMSDif>
       <vICMS>4.05</vICMS>
      </ICMS51>
     </ICMS>
     <PIS>
      <PISAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pPIS>0.6500</pPIS>
       <vPIS>0.12</vPIS>
      </PISAliq>
     </PIS>
     <COFINS>
      <COFINSAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pCOFINS>3.0000</pCOFINS>
       <vCOFINS>0.55</vCOFINS>
      </COFINSAliq>
     </COFINS>
    </imposto>
   </det>
   <det nItem="5">
    <prod>
     <cProd>TIJOBA</cProd>
     <cEAN>SEM GTIN</cEAN>
     <xProd>TIJOLO BAIANO</xProd>
     <NCM>69041000</NCM>
     <CEST>0000000</CEST>
     <CFOP>5405</CFOP>
     <uCom>PC</uCom>
     <qCom>10.0000</qCom>
     <vUnCom>2.25</vUnCom>
     <vProd>22.50</vProd>
     <cEANTrib>SEM GTIN</cEANTrib>
     <uTrib>PC</uTrib>
     <qTrib>10.0000</qTrib>
     <vUnTrib>2.25</vUnTrib>
     <indTot>1</indTot>
    </prod>
    <imposto>
     <ICMS>
      <ICMS60>
       <orig>0</orig>
       <CST>60</CST>
       <vBCSTRet>0.00</vBCSTRet>
       <pST>18.00</pST>
       <vICMSSubstituto>4.05</vICMSSubstituto>
       <vICMSSTRet>0.00</vICMSSTRet>
       <pRedBCEfet>0.0000</pRedBCEfet>
       <vBCEfet>22.50</vBCEfet>
       <pICMSEfet>18.00</pICMSEfet>
       <vICMSEfet>4.05</vICMSEfet>
      </ICMS60>
     </ICMS>
     <IPI>
      <cEnq>999</cEnq>
      <IPITrib>
       <CST>99</CST>
       <vBC>22.50</vBC>
       <pIPI>0.00</pIPI>
       <vIPI>0.00</vIPI>
      </IPITrib>
     </IPI>
     <PIS>
      <PISAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pPIS>0.6500</pPIS>
       <vPIS>0.12</vPIS>
      </PISAliq>
     </PIS>
     <COFINS>
      <COFINSAliq>
       <CST>01</CST>
       <vBC>18.45</vBC>
       <pCOFINS>3.0000</pCOFINS>
       <vCOFINS>0.55</vCOFINS>
      </COFINSAliq>
     </COFINS>
    </imposto>
   </det>
   <total>
    <ICMSTot>
     <vBC>90.00</vBC>
     <vICMS>16.20</vICMS>
     <vICMSDeson>0.00</vICMSDeson>
     <vFCP>0.00</vFCP>
     <vBCST>34.23</vBCST>
     <vST>2.11</vST>
     <vFCPST>0.00</vFCPST>
     <vFCPSTRet>0.00</vFCPSTRet>
     <vProd>112.50</vProd>
     <vFrete>0.00</vFrete>
     <vSeg>0.00</vSeg>
     <vDesc>0.00</vDesc>
     <vII>0.00</vII>
     <vIPI>0.00</vIPI>
     <vIPIDevol>0.00</vIPIDevol>
     <vPIS>0.60</vPIS>
     <vCOFINS>2.77</vCOFINS>
     <vOutro>0.00</vOutro>
     <vNF>114.61</vNF>
    </ICMSTot>
   </total>
   <transp>
    <modFrete>1</modFrete>
    <transporta>
     <CNPJ>11111111111111</CNPJ>
     <xNome>N.O.S.S.O C.A.R.R.O</xNome>
     <IE>111111111111</IE>
     <xEnder>RUA FICTICIA, SN</xEnder>
     <xMun>SAO PAULO</xMun>
     <UF>SP</UF>
    </transporta>
    <vol>
     <qVol>0</qVol>
     <pesoL>10.000</pesoL>
     <pesoB>10.000</pesoB>
    </vol>
   </transp>
   <pag>
    <detPag>
     <tPag>01</tPag>
     <vPag>114.61</vPag>
    </detPag>
   </pag>
   <cobr>
    <fat>
     <nFat>17223-F</nFat>
     <vOrig>114.61</vOrig>
     <vDesc>0.00</vDesc>
     <vLiq>114.61</vLiq>
    </fat>
    <dup>
     <nDup>001</nDup>
     <vDup>114.75</vDup>
     <dVenc>2024-07-10</dVenc>
    </dup>
   </cobr>
   <infAdic>
    <infAdFisco>;;</infAdFisco>
    <infCpl>;Valor Aproximado dos Tributos R$ 15.13 Fed, R$ 13.50 Est, R$ 0.00 Mun, Fonte IBPT(66E459);</infCpl>
   </infAdic>
  </infNFe>
 </NFe>

</enviNFe>

Veja este simulado com várias CST incluindo a 060.

Para o Grupo de Tributação do ICMS com CST 60, ou seja, (ICMS cobrado anteriormente por substituição tributária) e para Grupo de Simples Nacional (CRT=1) e CSON 500 (ICMS cobrado anteriormente por substituição tributária (substituído) ou por antecipação) foram adicionados os seguintes campos:

vICMSSubstituto – Valor do ICMS Próprio do Substituto cobrado em operação anterior

A lógica é a seguinte, via de regra, toda mercadoria enquadrada na CST 60 ou CSOSN 500, não deve(ria) ter recolhimentos de ST, justamente por ter sido recolhida anteriormente, pois a ST deve ser recolhidas nas operações com CSTs 10, 30 e 70 ou CSOSNs 201, 202 , 203 e 900 para os casos especiais,