{"id":1011,"date":"2024-09-19T12:12:36","date_gmt":"2024-09-19T15:12:36","guid":{"rendered":"https:\/\/bc.novooobj.xyz\/rejeicao-862-total-do-fcp-st-difere-do-somatorio-dos-itens-como-resolver\/"},"modified":"2024-10-23T16:48:30","modified_gmt":"2024-10-23T19:48:30","slug":"rejeicao-862-como-resolver-2","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/rejeicao-862-como-resolver-2\/","title":{"rendered":"Rejei\u00e7\u00e3o 862: Total do FCP ST difere do somat\u00f3rio dos itens - Como resolver?"},"content":{"rendered":"\n

Quando for emitida uma NFe (modelo 55) e o total do FCP ST, calculado\u00a0no grupo de totais da NF-e (Campo: total\/ ICMSTot\/\u00a0vFCPST –\u00a0ID: W06a), for diferente do\u00a0somat\u00f3rio\u00a0do FCP ST dos itens (Campo: vFCPST – ID: N23d) que fazem parte do c\u00e1lculo, haver\u00e1 a rejei\u00e7\u00e3o pelo motivo\u00a0862 – Total do FCP ST difere do somat\u00f3rio dos itens<\/strong>.<\/p>\n\n\n\n

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Exce\u00e7\u00f5es e Observa\u00e7\u00f5es<\/a><\/h2>\n\n\n\n

Geralmente estas diverg\u00eancias est\u00e3o relacionadas\u00a0a arredondamentos e\/ou convers\u00f5es de casas decimais. Abaixo, trecho do Manual do Contribuinte onde considera uma toler\u00e2ncia de R$ 0,01 para mais ou para menos:<\/p>\n\n\n\n

O valor resultante da multiplica\u00e7\u00e3o deve ser arredondado para um valor num\u00e9rico com duas casas decimais. Considerar uma toler\u00e2ncia de R$ 0,01 para mais ou para menos na valida\u00e7\u00e3o.<\/p>\n\n\n\n

Por\u00e9m, h\u00e1 situa\u00e7\u00f5es, em que algumas\u00a0Secretarias Estaduais<\/strong>\u00a0n\u00e3o permitem o arredondamento.<\/p>\n\n\n\n

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Regra de valida\u00e7\u00e3o da Sefaz<\/a><\/h2>\n\n\n
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\"\"<\/figure><\/div>\n\n\n

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Exemplo<\/a><\/h2>\n\n\n\n

Foi emitida uma NFe, com\u00a0dois itens informados, cada um com o valor do FCP ST de R$ 2.49, no grupo de totais da NFe, foi informado um valor de R$\u00a05.00. Como o somat\u00f3rio correto \u00e9 R$\u00a04.98 reais, a NFe ser\u00e1 rejeitada pelo motivo 862.\u00a0<\/p>\n\n\n\n

<code><det nItem="1" >\n    <prod >\n        <cProd >115167<\/cProd >\n        <cEAN\/ >\n        <xProd >PNEUS<\/xProd >\n        <NCM >22021000<\/NCM >\n        <CFOP >5101<\/CFOP >\n        <uCom >UN<\/uCom >\n        <qCom >1.0000<\/qCom >\n        <vUnCom >199.9900000000<\/vUnCom >\n        <vProd >199.99<\/vProd >\n        <cEANTrib\/ >\n        <uTrib >UN<\/uTrib >\n        <qTrib >1.0000<\/qTrib >\n        <vUnTrib >199.9900000000<\/vUnTrib >\n        <indTot >1<\/indTot >\n    <\/prod >\n    <imposto >\n        <ICMS >\n\t\t\t<ICMS10 >\n\t\t\t\t<orig >0<\/orig >\n\t\t\t\t<CST >10<\/CST >\n\t\t\t\t<modBC >3<\/modBC >\n\t\t\t\t<vBC >199.99<\/vBC >\n\t\t\t\t<pICMS >10.00<\/pICMS >\n\t\t\t\t<vICMS >19.99<\/vICMS >\n\t\t\t\t<modBCST >4<\/modBCST >\t\t\t\t\n\t\t\t\t<vBCST >124.65<\/vBCST >\n\t\t\t\t<pICMSST >18.0000<\/pICMSST >\n\t\t\t\t<vICMSST >7.81<\/vICMSST >\n\t\t\t\t<vBCFCPST >124.65<\/vBCFCPST >\n\t\t\t\t<pFCPST >2.00<\/pFCPST >\n\t\t\t\t<vFCPST >2.49<\/vFCPST >\n\t\t\t<\/ICMS10 >\n\t\t<\/ICMS >\n...\n \n    \n<\/det >\n<det nItem="2" >\n    <prod >\n        <cProd >115167<\/cProd >\n        <cEAN\/ >\n        <xProd >PNEUS<\/xProd >\n        <NCM >22021000<\/NCM >\n        <CFOP >5101<\/CFOP >\n        <uCom >UN<\/uCom >\n        <qCom >1.0000<\/qCom >\n        <vUnCom >199.9900000000<\/vUnCom >\n        <vProd >199.99<\/vProd >\n        <cEANTrib\/ >\n        <uTrib >UN<\/uTrib >\n        <qTrib >1.0000<\/qTrib >\n        <vUnTrib >199.9900000000<\/vUnTrib >\n        <indTot >1<\/indTot >\n    <\/prod >\n    <imposto >\n        <ICMS >\n\t\t\t<ICMS10 >\n\t\t\t\t<orig >0<\/orig >\n\t\t\t\t<CST >10<\/CST >\n\t\t\t\t<modBC >3<\/modBC >\n\t\t\t\t<vBC >199.99<\/vBC >\n\t\t\t\t<pICMS >10.00<\/pICMS >\n\t\t\t\t<vICMS >19.99<\/vICMS >\n\t\t\t\t<modBCST >4<\/modBCST >\t\t\t\t\n\t\t\t\t<vBCST >124.65<\/vBCST >\n\t\t\t\t<pICMSST >18.0000<\/pICMSST >\n\t\t\t\t<vICMSST >7.81<\/vICMSST >\n\t\t\t\t<vBCFCPST >124.65<\/vBCFCPST >\n\t\t\t\t<pFCPST >2.00<\/pFCPST >\n\t\t\t\t<vFCPST >2.49<\/vFCPST >\n\t\t\t<\/ICMS10 >\n\t\t<\/ICMS >\n...\n \n<\/det >\n<total >\n\t<ICMSTot >\n\t\t<vBC >399.98<\/vBC >\n\t\t<vICMS >48.00<\/vICMS >\n\t\t<vICMSDeson >0.00<\/vICMSDeson >\n\t\t<vFCP >0.00<\/vFCP >\n\t\t<vBCST >0.00<\/vBCST >\n\t\t<vST >0.00<\/vST >\n\t\t<vFCPST >5.00<\/vFCPST >\n\t\t<vFCPSTRet >0.00<\/vFCPSTRet >\n\t\t<vProd >399.98<\/vProd >\n\t\t<vFrete >0.00<\/vFrete >\n\t\t<vSeg >0.00<\/vSeg >\n\t\t<vDesc >0.00<\/vDesc >\n\t\t<vII >0.00<\/vII >\n\t\t<vIPI >0.00<\/vIPI >\n\t\t<vIPIDevol >0.00<\/vIPIDevol >\n\t\t<vPIS >70.92<\/vPIS >\n\t\t<vCOFINS >326.68<\/vCOFINS >\n\t\t<vOutro >0.00<\/vOutro >\n\t\t<vNF >399.98<\/vNF >\n\t\t<vTotTrib >0.00<\/vTotTrib >\n\t<\/ICMSTot >\n<\/total ><\/code><\/pre><\/pre>\n\n\n\n
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Como resolver<\/a><\/h2>\n\n\n\n
Utilizando os mesmos dados do exemplo, deve ser realizado o seguinte c\u00e1lculo:\u00a0<\/p>\n\n\n\n
vFCPST [Total]<\/strong>\u00a0=\u00a0vFCPST [item 1]<\/strong>\u00a0+\u00a0vFCPST [item 2]<\/strong><\/p>\n\n\n\n
vFCPST [Total]<\/strong>\u00a0=\u00a02.49<\/strong>\u00a0+\u00a02.49<\/strong><\/p>\n\n\n\n
vFCPST [Total]<\/strong>\u00a0=\u00a04.98<\/strong><\/p>\n\n\n\n
O mesmo c\u00e1lculo \u00e9 valido para qualquer quantidade de itens que haja na NFe.\u00a0Feito o c\u00e1lculo, corrija nos Totais da NFe o campo correspondente ao somat\u00f3rio do\u00a0FCP ST. Veja a informa\u00e7\u00e3o corrigida no XML abaixo:\u00a0<\/p>\n\n\n\n
<code><total >\n\t<ICMSTot >\n\t\t<vBC >399.98<\/vBC >\n\t\t<vICMS >48.00<\/vICMS >\n\t\t<vICMSDeson >0.00<\/vICMSDeson >\n\t\t<vFCP >0.00<\/vFCP >\n\t\t<vBCST >0.00<\/vBCST >\n\t\t<vST >0.00<\/vST >\n\t\t<vFCPST >4.48<\/vFCPST >\n\t\t<vFCPSTRet >0.00<\/vFCPSTRet >\n\t\t<vProd >399.98<\/vProd >\n\t\t<vFrete >0.00<\/vFrete >\n\t\t<vSeg >0.00<\/vSeg >\n\t\t<vDesc >0.00<\/vDesc >\n\t\t<vII >0.00<\/vII >\n\t\t<vIPI >0.00<\/vIPI >\n\t\t<vIPIDevol >0.00<\/vIPIDevol >\n\t\t<vPIS >70.92<\/vPIS >\n\t\t<vCOFINS >326.68<\/vCOFINS >\n\t\t<vOutro >0.00<\/vOutro >\n\t\t<vNF >399.98<\/vNF >\n\t\t<vTotTrib >0.00<\/vTotTrib >\n\t<\/ICMSTot >\n<\/total ><\/code><\/pre><\/pre>\n\n\n\n
Feita a corre\u00e7\u00e3o, basta reenviar a NFe para processamento.<\/p>\n\n\n\n
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Refer\u00eancias<\/a><\/h2>\n\n\n\n