{"id":1362,"date":"2024-07-20T12:34:23","date_gmt":"2024-07-20T15:34:23","guid":{"rendered":"https:\/\/www.nextcompany.com.br\/base-icompany\/?p=1362"},"modified":"2024-07-20T12:34:23","modified_gmt":"2024-07-20T15:34:23","slug":"ipi-na-nota-de-devolucao","status":"publish","type":"post","link":"https:\/\/www.nextcompany.com.br\/base-icompany\/ipi-na-nota-de-devolucao\/","title":{"rendered":"IPI na Nota de Devolu\u00e7\u00e3o"},"content":{"rendered":"\n<p>O fato gerador do IPI \u00e9 a sa\u00edda do produto da f\u00e1brica, e n\u00e3o de quem est\u00e1 fazendo a devolu\u00e7\u00e3o. Por isso, mesmo que o emitente seja contribuinte do IPI, na devolu\u00e7\u00e3o, o imposto\u00a0<strong>n\u00e3o deve ser destacado em campo pr\u00f3prio<\/strong>, e sim nas informa\u00e7\u00f5es complementares.\u00a0\u00a0<\/p>\n\n\n\n<p><strong><em>Art. 416, inciso XIV do RIPI\/2010\u00a0<\/em><\/strong><em>&#8211;\u00a0 na nota fiscal emitida relativamente \u00e0 sa\u00edda de produtos em retorno ou em devolu\u00e7\u00e3o, o n\u00famero, a data da emiss\u00e3o e o valor da opera\u00e7\u00e3o e do imposto da nota original dever\u00e3o ser indicados no campo \u201cInforma\u00e7\u00f5es Complementares\u201d;<\/em><\/p>\n\n\n\n<p>Todavia, o valor do <strong>IPI<\/strong> soma-se ao valor total da nota, ent\u00e3o para isso foi criado a TAG IPI devolvido (<strong>vIPIDevol<\/strong>) com destaque apenas no XML, para valida\u00e7\u00e3o da NF-e.\u00a0<\/p>\n\n\n\n<p>No cadastro de Lojas \/ Filial, Preencha o campo Calcular IPI = S.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"611\" height=\"146\" src=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-1.png\" alt=\"\" class=\"wp-image-1364\" srcset=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-1.png 611w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-1-300x72.png 300w\" sizes=\"auto, (max-width: 611px) 100vw, 611px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Na emiss\u00e3o de nota de devolu\u00e7\u00e3o, no painel de lan\u00e7amento do item, informe o CST e a Al\u00edquota do IPI.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"798\" height=\"468\" src=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-4.png\" alt=\"\" class=\"wp-image-1367\" srcset=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-4.png 798w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-4-300x176.png 300w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-4-768x450.png 768w\" sizes=\"auto, (max-width: 798px) 100vw, 798px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ao finalizar a nota fiscal observa-se que o IPI foi somado ao total da nota.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"804\" height=\"485\" src=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-5.png\" alt=\"\" class=\"wp-image-1368\" srcset=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-5.png 804w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-5-300x181.png 300w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-5-768x463.png 768w\" sizes=\"auto, (max-width: 804px) 100vw, 804px\" \/><\/figure>\n\n\n\n<p>Veja que no NF-e DANFE o valor do IPI n\u00e3o vai ser preenchido no campo pr\u00f3prio, e sim no campo das informa\u00e7\u00f5es complementares da nota fiscal.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"453\" src=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-6-1024x453.png\" alt=\"\" class=\"wp-image-1369\" srcset=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-6-1024x453.png 1024w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-6-300x133.png 300w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-6-768x340.png 768w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-6.png 1118w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>J\u00e1 no XML da Nota Fiscal, as informa\u00e7\u00f5es do IPI ficar\u00e3o no campo pr\u00f3prio.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"565\" height=\"858\" src=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-7.png\" alt=\"\" class=\"wp-image-1370\" srcset=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-7.png 565w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-7-198x300.png 198w\" sizes=\"auto, (max-width: 565px) 100vw, 565px\" \/><\/figure>\n\n\n\n<p>Ainda no XML, o valor do IPI no total da nota \u00e9 destacado no campo espec\u00edfico. <strong>vIPIDevol<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"575\" height=\"830\" src=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-8.png\" alt=\"\" class=\"wp-image-1371\" srcset=\"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-8.png 575w, https:\/\/www.nextcompany.com.br\/base-icompany\/wp-content\/uploads\/2024\/07\/image-8-208x300.png 208w\" sizes=\"auto, (max-width: 575px) 100vw, 575px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O fato gerador do IPI \u00e9 a sa\u00edda do produto da f\u00e1brica, e n\u00e3o de quem est\u00e1 fazendo a devolu\u00e7\u00e3o. Por isso, mesmo que o emitente seja contribuinte do IPI, na devolu\u00e7\u00e3o, o imposto\u00a0n\u00e3o deve ser destacado em campo pr\u00f3prio, e sim nas informa\u00e7\u00f5es complementares.\u00a0\u00a0 Art. 416, inciso XIV do RIPI\/2010\u00a0&#8211;\u00a0 na nota fiscal emitida [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1362","post","type-post","status-publish","format-standard","hentry","category-videos"],"_links":{"self":[{"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/posts\/1362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/comments?post=1362"}],"version-history":[{"count":1,"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/posts\/1362\/revisions"}],"predecessor-version":[{"id":1372,"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/posts\/1362\/revisions\/1372"}],"wp:attachment":[{"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/media?parent=1362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/categories?post=1362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-icompany\/wp-json\/wp\/v2\/tags?post=1362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}