A tax entry is one line of a tax assessment: an amount payable, a credit balance carried forward, an adjustment, a payment, a withholding. Brinta uses them to fill in the tax filings that depend on them, and writes its own when it generates a filing.

Typical uses:

• Opening balances. You join Brinta in the middle of the year and your previous filings were made outside the platform. Send the credit balances still available so the next filing carries them forward.
• Adjustments and payments from your ERP. Your tax team books adjustments, deductions or payments in your own system. Send them instead of uploading a file every period.
• Reading the results. Retrieve what a period's filings produced (payable, credits, balances) to reconcile them with your ledger.

Endpoints

The values accepted in tax_type, entry_type and location are listed in Tax Entry Codes.

In each specific filing's guide you will find what each entry represents in that filing.

Fields

What each field of a tax entry means. Key marks the fields of the composite key: together they decide whether an entry you send is new or replaces an existing one.

Conceptually, each entry answers a few questions about one figure of a tax assessment:

• Whose tax is it? company_id or company_external_id is the taxpayer that files it. origin_company_external_id is used when the figure comes from another establishment, such as a branch, but is reported under this company.
• Which tax, and where? tax_type names the tax and location the jurisdiction that collects it. The same tax in two states is two entries.
• What role does the figure play? entry_type says whether it is owed, deducted, carried forward, adjusted or paid. For an adjustment, adjustment_type says which kind. entry_code is the official code the filing uses for that line, such as an adjustment code or a credit type. tax_code is the authority's code for the tax itself, for example the code used to pay it.
• Which period does it belong to? start_period and end_period are the assessment period the figure counts towards, not the day it was booked or paid. due_date_period is when it has to be paid.
• How much, and how was it reached? amount is the figure. taxable_amount and tax_rate show where it came from (base times rate), when that applies.
• What backs it? referenced_invoice_id and referenced_invoice_key tie it to a specific document, such as an adjustment for one invoice. account_id and product_id tie it to an account or a financial instrument, for obligations reported at that level.
• What else should a reader know? description is the label people see when they review the entry. metadata holds extra attributes a specific filing needs and that have no field of their own.

The table below is the reference for each field.

Brinta adds these fields when you list entries; you never send them:

Tax Entry Codes

Values accepted by the Tax Entries API. Send them exactly as written here: they are case sensitive and a value outside the list is rejected.

The concept behind each value varies from filing to filing. The meanings below are general; each filing's guide describes what an entry represents in that filing.

entry_type

What the amount represents.

location

The jurisdiction the entry belongs to, as an ISO code:

Use the level the tax is assessed at: BR for PIS/COFINS, BR-SP for ICMS in São Paulo.