Rejeição
531 – Total da BC ICMS difere do somatório dos itens
Causa
Quando for emitida uma NF-e (modelo 55) ou NFC-e (modelo 65) e o Total da Base de Cálculo do ICMS (Campo: total / ICMSTot / vBC – ID: W03) informado no Grupo de Totais da NF-e, for diferente do somatório da Base de Cálculo dos itens (Campo: vBC – ID: N15) que fazem parte do cálculo, será retornado a rejeição “531 – Total da BC ICMS difere do somatório dos itens”.
<det nItem="1"><prod><cProd>115167</cProd><cEAN/><xProd>PNEUS</xProd><NCM>22021000</NCM><CFOP>5101</CFOP><uCom>UN</uCom><qCom>1.0000</qCom><vUnCom>199.9900000000</vUnCom><vProd>199.99</vProd><cEANTrib/><uTrib>UN</uTrib><qTrib>1.0000</qTrib><vUnTrib>199.9900000000</vUnTrib><indTot>1</indTot></prod><imposto><ICMS><ICMS00><orig>0</orig><CST>00</CST><modBC>1</modBC><vBC>199.99</vBC><pICMS>12.00</pICMS><vICMS>24.00</vICMS></ICMS00></ICMS>...</imposto></det><det nItem="2"><prod><cProd>115167</cProd><cEAN/><xProd>PNEUS</xProd><NCM>22021000</NCM><CFOP>5101</CFOP><uCom>UN</uCom><qCom>1.0000</qCom><vUnCom>199.9900000000</vUnCom><vProd>199.99</vProd><cEANTrib/><uTrib>UN</uTrib><qTrib>1.0000</qTrib><vUnTrib>199.9900000000</vUnTrib><indTot>1</indTot></prod><imposto><ICMS><ICMS00><orig>0</orig><CST>00</CST><modBC>1</modBC><vBC>199.99</vBC><pICMS>12.00</pICMS><vICMS>24.00</vICMS></ICMS00></ICMS>...</det><total><ICMSTot><vBC>400.00</vBC><vICMS>48.00</vICMS><vICMSDeson>0.00</vICMSDeson><vBCST>0.00</vBCST><vST>0.00</vST><vProd>399.98</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>399.98</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><det nItem="1"> <prod> <cProd>115167</cProd> <cEAN/> <xProd>PNEUS</xProd> <NCM>22021000</NCM> <CFOP>5101</CFOP> <uCom>UN</uCom> <qCom>1.0000</qCom> <vUnCom>199.9900000000</vUnCom> <vProd>199.99</vProd> <cEANTrib/> <uTrib>UN</uTrib> <qTrib>1.0000</qTrib> <vUnTrib>199.9900000000</vUnTrib> <indTot>1</indTot> </prod> <imposto> <ICMS> <ICMS00> <orig>0</orig> <CST>00</CST> <modBC>1</modBC> <vBC>199.99</vBC> <pICMS>12.00</pICMS> <vICMS>24.00</vICMS> </ICMS00> </ICMS> ... </imposto> </det> <det nItem="2"> <prod> <cProd>115167</cProd> <cEAN/> <xProd>PNEUS</xProd> <NCM>22021000</NCM> <CFOP>5101</CFOP> <uCom>UN</uCom> <qCom>1.0000</qCom> <vUnCom>199.9900000000</vUnCom> <vProd>199.99</vProd> <cEANTrib/> <uTrib>UN</uTrib> <qTrib>1.0000</qTrib> <vUnTrib>199.9900000000</vUnTrib> <indTot>1</indTot> </prod> <imposto> <ICMS> <ICMS00> <orig>0</orig> <CST>00</CST> <modBC>1</modBC> <vBC>199.99</vBC> <pICMS>12.00</pICMS> <vICMS>24.00</vICMS> </ICMS00> </ICMS> ... </det> <total> <ICMSTot> <vBC>400.00</vBC> <vICMS>48.00</vICMS> <vICMSDeson>0.00</vICMSDeson> <vBCST>0.00</vBCST> <vST>0.00</vST> <vProd>399.98</vProd> <vFrete>0.00</vFrete> <vSeg>0.00</vSeg> <vDesc>0.00</vDesc> <vII>0.00</vII> <vIPI>0.00</vIPI> <vPIS>0.00</vPIS> <vCOFINS>0.00</vCOFINS> <vOutro>0.00</vOutro> <vNF>399.98</vNF> <vTotTrib>0.00</vTotTrib> </ICMSTot> </total><det nItem="1"> <prod> <cProd>115167</cProd> <cEAN/> <xProd>PNEUS</xProd> <NCM>22021000</NCM> <CFOP>5101</CFOP> <uCom>UN</uCom> <qCom>1.0000</qCom> <vUnCom>199.9900000000</vUnCom> <vProd>199.99</vProd> <cEANTrib/> <uTrib>UN</uTrib> <qTrib>1.0000</qTrib> <vUnTrib>199.9900000000</vUnTrib> <indTot>1</indTot> </prod> <imposto> <ICMS> <ICMS00> <orig>0</orig> <CST>00</CST> <modBC>1</modBC> <vBC>199.99</vBC> <pICMS>12.00</pICMS> <vICMS>24.00</vICMS> </ICMS00> </ICMS> ... </imposto> </det> <det nItem="2"> <prod> <cProd>115167</cProd> <cEAN/> <xProd>PNEUS</xProd> <NCM>22021000</NCM> <CFOP>5101</CFOP> <uCom>UN</uCom> <qCom>1.0000</qCom> <vUnCom>199.9900000000</vUnCom> <vProd>199.99</vProd> <cEANTrib/> <uTrib>UN</uTrib> <qTrib>1.0000</qTrib> <vUnTrib>199.9900000000</vUnTrib> <indTot>1</indTot> </prod> <imposto> <ICMS> <ICMS00> <orig>0</orig> <CST>00</CST> <modBC>1</modBC> <vBC>199.99</vBC> <pICMS>12.00</pICMS> <vICMS>24.00</vICMS> </ICMS00> </ICMS> ... </det> <total> <ICMSTot> <vBC>400.00</vBC> <vICMS>48.00</vICMS> <vICMSDeson>0.00</vICMSDeson> <vBCST>0.00</vBCST> <vST>0.00</vST> <vProd>399.98</vProd> <vFrete>0.00</vFrete> <vSeg>0.00</vSeg> <vDesc>0.00</vDesc> <vII>0.00</vII> <vIPI>0.00</vIPI> <vPIS>0.00</vPIS> <vCOFINS>0.00</vCOFINS> <vOutro>0.00</vOutro> <vNF>399.98</vNF> <vTotTrib>0.00</vTotTrib> </ICMSTot> </total>
Exemplo:
Foi emitida uma NF-e com dois itens informados, cada um com o Valor da Base de Cálculo do ICMS de R$ 199,99 reais, mas no Grupo de Totais da NF-e, foi informado o valor de R$ 400,00 reais. Como o somatório correto é R$ 399,98 reais, a NF-e / NFC-e será rejeitada pelo motivo 531
Veja regra validação da Sefaz:
Como Resolver
Utilizando o mesmo exemplo dado, vamos realizar o cálculo:
vBC [Total] = vBC [item 1] + vBC [item 2]
vBC [Total] = 199.99 + 199.99
vBC [Total] = 399.98
O mesmo cálculo é válido para qualquer quantidade de itens que haja na NF-e / NFC-e. Feito o cálculo, corrija nos Totais da NF-e o campo correspondente ao somatório da Base de Cálculo do ICMS. Veja a informação corrigida no XML abaixo:
<total><ICMSTot><vBC>399.98</vBC><vICMS>48.00</vICMS><vICMSDeson>0.00</vICMSDeson><vBCST>0.00</vBCST><vST>0.00</vST><vProd>399.98</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>399.98</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><total> <ICMSTot> <vBC>399.98</vBC> <vICMS>48.00</vICMS> <vICMSDeson>0.00</vICMSDeson> <vBCST>0.00</vBCST> <vST>0.00</vST> <vProd>399.98</vProd> <vFrete>0.00</vFrete> <vSeg>0.00</vSeg> <vDesc>0.00</vDesc> <vII>0.00</vII> <vIPI>0.00</vIPI> <vPIS>0.00</vPIS> <vCOFINS>0.00</vCOFINS> <vOutro>0.00</vOutro> <vNF>399.98</vNF> <vTotTrib>0.00</vTotTrib> </ICMSTot> </total><total> <ICMSTot> <vBC>399.98</vBC> <vICMS>48.00</vICMS> <vICMSDeson>0.00</vICMSDeson> <vBCST>0.00</vBCST> <vST>0.00</vST> <vProd>399.98</vProd> <vFrete>0.00</vFrete> <vSeg>0.00</vSeg> <vDesc>0.00</vDesc> <vII>0.00</vII> <vIPI>0.00</vIPI> <vPIS>0.00</vPIS> <vCOFINS>0.00</vCOFINS> <vOutro>0.00</vOutro> <vNF>399.98</vNF> <vTotTrib>0.00</vTotTrib> </ICMSTot> </total>
Agora, basta reenviar a NF-e / NFC-e para processamento.
Referência
- Manual de Orientação ao Contribuinte – http://www.nfe.fazenda.gov.br/portal/exibirArquivo.aspx?conteudo=9hd38oni4Nc=