Visao Geral
13
Modulos Impactados
~500
Cenarios de Teste
~110-145
Dias de Teste
6
Fases de Execucao
32
Tipos de Teste
13+
SAP Notes
3
Tax Procedures
2
Escopos Regulatorios
Cronograma de Transicao
Reforma Tributaria — EC 132/2023 + LC 214/2025
2026CBS 0,9% + IBS 0,1% (carater informativo) — tax procedures + NF-e XML + reports paralelos
2027CBS aliquota plena; IBS cresce — coexistencia ICMS/ISS/PIS/COFINS + CBS/IBS
2028PIS/COFINS extintos — desativar condition types PIS/COFINS no SAP
2029-32ICMS/ISS reducao progressiva — pricing procedures com % decrescente
2033Apenas IBS + CBS + IS — cleanup de tax procedures legadas
CNPJ Alfanumerico — IN RFB 2.229/2024
Abr/26Homologacao SEFAZ — ambiente de testes com CNPJ alfanumerico disponivel
Jul/26Producao — novos CNPJs alfanumericos emitidos pela RFB
Perm.CNPJs numericos existentes nao mudam — coexistencia permanente
Contexto Regulatorio e SAP Notes
Reforma Tributaria — Novos Tributos
- CBS — substitui PIS+COFINS FEDERAL aliq. teste 0,9%
- IBS — substitui ICMS+ISS EST+MUN aliq. teste 0,1%
- IS — Imposto Seletivo (novo) FEDERAL tabaco, alcool, veiculos
- CST-IBS/CBS — novo codigo de situacao tributaria por operacao
- cClassTrib — classificacao tributaria por item (tabela nacional NCM)
- Split Payment — recolhimento automatico de CBS/IBS na NF-e
CNPJ Alfanumerico — Especificacao
- Formato — 14 posicoes: 8 raiz (alfanum) + 4 ordem (alfanum) + 2 DV (num)
- Mascara — AA.AAA.AAA/AAAA-99 A-Z + 0-9
- Algoritmo DV — novo calculo SERPRO (pesos atualizados para letras)
- Retroativo — CNPJs numericos existentes continuam validos
- IN RFB 2.229/2024 — publicada DOU 16/10/2024, vigente 25/10/2024
- NT 2025.001 — nota tecnica conjunta NF-e/NFC-e para CNPJ alfa
SAP Notes — Reforma Tributaria (11+)
- 3552903 — Novos tipos tributarios NF + BC-Set TAXBRA
- 3556404 — CBS/IBS na RVABRA Tax Procedure SD
- 3569061 — CBS/IBS em TAXBRA para compras MM
- 3582512 — CBS/IBS em TAXBRJ para MM TAXBRJ
- 3600246 — Novos campos na NF (+ prereq 3600094) NF
- 3631499 — Campos XML NF-e (+ prereq 3631498) DF-e
- 3632130 — Calculo aliquota nominal (+ prereq 3637775) SD/MM
- 3637073 — Fix BAPI NF com CBS/IBS/IS BAPI
SAP Notes — CNPJ Alfanumerico (2+)
- 3583627 — Validacao Business Partner para CNPJ alfa BP/CVI
- GSREQAMER-6842 — Tracking no Regulatory Change Manager RCM
- Tabelas — KNA1, LFA1, BUT000, J_1BNFDOC, J_1BBRANCH, T001
- Dominio — J_1BSTCD1 (campo STCD1) — revisar validacao alfa
- FM — J_1B_CNPJ_CHECK — novo algoritmo DV SERPRO
- Risco — Z-programs com validacao numerica hardcoded SCAN
Os 32 Tipos de Teste — Reforma Tributaria + CNPJ Alfanumerico
| # | Tipo de Teste | Manual | Auto | Cenarios Chave | Prio | Escopo |
|---|---|---|---|---|---|---|
| 1 | Unit Test | 15% | 85% | Calculo CBS/IBS/IS por condition type; algoritmo DV CNPJ SERPRO; CST-IBS/CBS | High | RTCNPJ |
| 2 | Integration Test | 25% | 75% | TAXBRA ↔ SD/MM; NF Writer ↔ SEFAZ; CNPJ alfa BP ↔ NF-e ↔ EDI | CRITICAL | AMBOS |
| 3 | System Test | 30% | 70% | OTC (VA01→VF01→J1B1N→NF-e) com CBS/IBS; PTP (ME21N→MIRO→J1B2N) | CRITICAL | RT |
| 4 | UAT | 85% | 15% | Equipe fiscal valida apuracao CBS/IBS; cadastro fornecedor CNPJ alfa | High | AMBOS |
| 5 | E2E Test | 30% | 70% | Order-to-Cash completo CBS/IBS → NF-e → contab → apuracao; CNPJ alfa ciclo | CRITICAL | AMBOS |
| 6 | Smoke Test | 10% | 90% | Pos-SAP Notes: VF01 gera NF com CBS? CNPJ alfa aceito em XD01/XK01? | CRITICAL | AMBOS |
| 7 | Sanity Test | 15% | 85% | T-codes criticos abrem? Tax procedure calcula? NF-e transmite? | High | AMBOS |
| 8 | Performance Test | 10% | 90% | Tax determination dual-regime p95 < 2s; NF-e XML maior nao degrada | High | RT |
| 9 | Load Test | 5% | 95% | Billing massivo VF06 com CBS/IBS — 10k NFs/hora; cadastro BPs CNPJ alfa | High | AMBOS |
| 10 | Stress Test | 5% | 95% | 100% itens com CBS+IBS+IS+ICMS+PIS+COFINS simultaneos (6 tributos) | Medium | RT |
| 11 | Chaos Engineering | 20% | 80% | SEFAZ rejeita NF-e com CBS (erro novo); timeout apuracao paralela | Medium | RT |
| 12 | Security Test | 30% | 70% | Roles para novos tax codes CBS/IBS; CNPJ alfa injection em campos Z | High | AMBOS |
| 13 | Penetration Test | 70% | 30% | Manipulacao CST no XML NF-e; CNPJ alfa como vetor injection | Medium | AMBOS |
| 14 | Compliance Test | 50% | 50% | EFD-Contribuicoes CBS; EFD-ICMS IBS; SPED/DCTF com CNPJ alfa | CRITICAL | AMBOS |
| 15 | Contract Test | 10% | 90% | Schema XML NF-e v4.0+ com grupos CBS/IBS/IS; CNPJ alfa no schema | CRITICAL | AMBOS |
| 16 | API Test | 15% | 85% | BAPI_NF_CREATE com CBS/IBS (Note 3637073); RFC com CNPJ alfa | High | AMBOS |
| 17 | Recovery Test | 25% | 75% | Rollback NF-e rejeitada CBS invalido; recover BP com CNPJ alfa invalido | High | AMBOS |
| 18 | Failover Test | 20% | 80% | Fallback regime legado se CBS/IBS falhar; SEFAZ rejeita CNPJ alfa | Medium | AMBOS |
| 19 | Database Test | 15% | 85% | BSEG/BKPF novos tax codes; J_1BNFDOC CNPJ alfa; indices STCD1 | High | AMBOS |
| 20 | Regression Test | 10% | 90% | ICMS/PIS/COFINS inalterados apos Notes? CNPJs numericos funcionam? | CRITICAL | AMBOS |
| 21 | Exploratory Test | 100% | 0% | NF complementar CBS; transf intercompany; CNPJ alfa em contingencia | High | AMBOS |
| 22 | Usability Test | 90% | 10% | Fiori apps com campos CBS/IBS; mascara CNPJ alfa intuitiva | Medium | AMBOS |
| 23 | Accessibility Test | 50% | 50% | Fiori apps novos campos WCAG 2.1 | Low | RT |
| 24 | Compatibility Test | 30% | 70% | SAP GUI + Fiori + mobile com novos campos; CNPJ alfa mask browsers | Medium | AMBOS |
| 25 | Boundary Value Test | 15% | 85% | CBS 0%/0.9%/max; CNPJ raiz AAAAAAAA vs 00000000 vs misto | CRITICAL | AMBOS |
| 26 | Negative Test | 20% | 80% | CST invalido CBS; cClassTrib inexistente; CNPJ alfa com @#!; DV errado | CRITICAL | AMBOS |
| 27 | Mutation Test | 0% | 100% | Mutacao formula CBS/IBS; inversao DV algoritmo CNPJ | Medium | AMBOS |
| 28 | Equivalence Partitioning | 15% | 85% | UFs com ICMS proprio vs convenios; CNPJ alfa vs numerico vs CPF | High | AMBOS |
| 29 | Configuration Test | 25% | 75% | TAXBRA/RVABRA/TAXBRJ com novos condition types; BC-Set CBS/IBS | CRITICAL | RT |
| 30 | Data Migration Test | 35% | 65% | Carga tabela cClassTrib (milhares NCMs); dados mestres CNPJ alfa | High | AMBOS |
| 31 | Localization Test | 60% | 40% | 27 UFs x aliquotas CBS/IBS; CNPJ alfa formatacao por estado | High | AMBOS |
| 32 | Parallel Run Test NOVO | 50% | 50% | Apuracao regime atual vs novo mesmo periodo; split payment funciona? | CRITICAL | RT |
Cobertura por Modulo
| Modulo | Ops | Fluxos | Test Days | Crit. | Escopo | SAP Notes |
|---|---|---|---|---|---|---|
| FI — Financial Accounting | 45 | 32 | 15-18 | CRITICAL | AMBOS | 3552903, 3569061 |
| SD — Sales & Distribution | 38 | 28 | 12-15 | CRITICAL | AMBOS | 3556404, 3632130 |
| MM — Materials Management | 35 | 25 | 10-13 | CRITICAL | AMBOS | 3569061, 3582512 |
| NF Writer / DRC | 42 | 30 | 14-17 | CRITICAL | AMBOS | 3600246, 3637073 |
| Outbound DF-e (NF-e) | 30 | 22 | 10-12 | CRITICAL | AMBOS | 3631499 |
| CO — Controlling | 18 | 12 | 5-7 | HIGH | RT | — |
| FI-AA — Asset Accounting | 15 | 10 | 4-6 | HIGH | RT | — |
| PP — Production Planning | 12 | 8 | 3-5 | MEDIUM | RT | — |
| HR / HCM | 10 | 7 | 3-4 | HIGH | CNPJ | 3583627 |
| BW / Analytics | 20 | 15 | 6-8 | HIGH | AMBOS | — |
| GRC / Compliance | 12 | 8 | 4-5 | MEDIUM | RT | — |
| Basis / ABAP | 35 | 25 | 10-14 | CRITICAL | CNPJ | 3583627 |
| Integracoes (EDI/ESB/APIs) | 30 | 22 | 8-11 | CRITICAL | AMBOS | — |
| TOTAL | 342 | 244 | 110-145 | — | — | 13+ Notes |
Transacoes SAP Impactadas
| Modulo | T-codes Reforma Tributaria | T-codes CNPJ Alfanumerico |
|---|---|---|
| FI | FB01, FB60, FB70, FTXP, OB40, FS00, S_ALR_87012357 | BP, XD01-03, XK01-03 |
| SD | VK11/12, V/06, VF01/02, VA01, VOFA | XD01-03, VD01-03 |
| MM | MIRO, ME21N, ME31K, MR8M, OMSY | XK01-03, MK01-03 |
| NF Writer | J1B1N, J1B2N, J1B3N, J1BNFE | J1B1N, J1B2N, J1BNFE |
| DF-e | J1B1N (outbound), /xnfe/* | J1B1N (CNPJ no XML) |
| CO | KA01/02, OKTZ, KSS2 | — |
| FI-AA | AS01/02, ABZON, ABAVN | — |
| PP | CK11N, KKS2 | — |
| HR | — | PA30 (Infotype 0001/0185), SPRO |
| BW | Queries apuracao fiscal paralela | Queries com STCD1 |
| Basis | — | SE38, SE37, SE11, SCI/ATC |
Tipos de Teste Criticos por Modulo
| Modulo | Tipos Criticos (RT) | Tipos Criticos (CNPJ) |
|---|---|---|
| FI | Config + Compliance + Parallel Run + E2E | Integration (BP) + Database |
| SD | Config (RVABRA) + System + E2E + Boundary | Regression (KNA1) + Negative |
| MM | Config (TAXBRJ) + Integration + System | Regression (LFA1) + Negative |
| NF Writer | Contract + Integration + Compliance + Smoke | Negative + Regression + Contract |
| DF-e | Contract (XML schema) + Integration + E2E | Contract + Negative |
| CO | System + Config + Regression | — |
| FI-AA | System + E2E + Config | — |
| Basis/ABAP | — | Unit + Negative + Regression + Security |
| Integracoes | Contract + Integration + E2E | Contract + Integration + Negative |
6 Fases de Execucao
| Fase | Sem. | Tipo Principal | Foco | Auto% |
|---|---|---|---|---|
| 0 — SAP Notes + Smoke URGENTE | 1-2 | Smoke + Config + Contract | Aplicar 13+ SAP Notes; tax procedures TAXBRA/RVABRA/TAXBRJ; XML NF-e; CNPJ alfa em BP | 85% |
| 1 — Unit + Config | 3-6 | Unit + Config + Boundary | CBS/IBS/IS condition types; DV CNPJ SERPRO; CST-IBS/CBS; cClassTrib; Z-programs scan | 80% |
| 2 — Integration | 7-14 | Integration + API + Contract | TAXBRA ↔ SD/MM; NF Writer ↔ SEFAZ homolog; CNPJ alfa BAPIs; EDI/IDOC; SPED | 70% |
| 3 — E2E + Parallel Run CHAVE | 15-22 | System + E2E + Parallel Run | OTC/PTP completo CBS/IBS; apuracao 2 regimes; CNPJ alfa ciclo completo | 50% |
| 4 — UAT + Compliance | 23-28 | UAT + Compliance + Exploratory | Equipe fiscal valida CBS/IBS; EFD; SPED/DCTF CNPJ alfa; edge cases | 20% |
| 5 — Perf + Regression | 29-34 | Performance + Load + Regression | Tax determination dual <2s; VF06 massivo; ICMS/PIS/COFINS intactos; CNPJs num OK | 75% |
Ferramentas Recomendadas
Automacao e Testes
- Config/Smoke: SAP Cloud ALM (S/4) ou Solution Manager (ECC)
- Unit: ABAP Unit (SE38/ADT) — calculo CBS/IBS e validacao CNPJ
- Integration: Tricentis Tosca (SAP certified) cross-module
- Contract: xmllint / custom XSLT contra NT 2024.002+
- Performance: SAP Early Watch / ST03N / Gatling billing
- ABAP Scan: SCI + ATC — Z-programs com CNPJ numerico hardcoded
Ambientes
- SEFAZ Homolog RT: NF-e com CBS/IBS/IS (disponivel jan/2026)
- SEFAZ Homolog CNPJ: CNPJ alfa aceito a partir abr/2026
- SAP Sandbox: client 100 com SAP Notes + massa CBS/IBS + CNPJs alfa
- Parallel Run: client apuracao paralela 2 regimes simultaneos
- Regulatory Change Manager: GSREQAMER-6842 tracking
IEEE 25010 — Mapeamento Regulatorio SAP
Adequacao Funcional (AF) — 35%
Unit · System · E2E · UAT · Compliance · Config · Boundary · Negative · Parallel Run · Exploratory · Localization
Calculo CBS/IBS/IS + CNPJ alfa em todos fluxos
Calculo CBS/IBS/IS + CNPJ alfa em todos fluxos
Confiabilidade (CN) — 20%
System · Regression · E2E · Recovery · Failover · Smoke · Sanity · Chaos
Paralelismo tributario estavel; CNPJs legados inalterados
Paralelismo tributario estavel; CNPJs legados inalterados
Compatibilidade (CO) — 15%
Integration · Contract · API · Compatibility
XML NF-e valido; EDI/IDOC compativeis; tax procedures coexistem
XML NF-e valido; EDI/IDOC compativeis; tax procedures coexistem
Seguranca (SG) — 10%
Security · Penetration · Compliance
Autorizacoes novos tax codes; CNPJ alfa sem injection
Autorizacoes novos tax codes; CNPJ alfa sem injection
Eficiencia de Desempenho (ED) — 10%
Performance · Load · Stress · Database
Tax determination dual <2s; billing massivo sem degradacao
Tax determination dual <2s; billing massivo sem degradacao
Manutenibilidade (MN) — 5%
Unit · Regression · Mutation · Config
SAP Notes sem side effects; Z-code scan CNPJ
SAP Notes sem side effects; Z-code scan CNPJ
Usabilidade (US) — 3%
UAT · Usability · Localization
Campos CBS/IBS claros; mascara CNPJ alfa intuitiva
Campos CBS/IBS claros; mascara CNPJ alfa intuitiva
Portabilidade (PO) — 2%
Compatibility · Failover
GUI/Fiori/mobile com novos campos
GUI/Fiori/mobile com novos campos