CEST – Início de vigência

CEST – Início de vigência

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Nas operações com mercadorias ou bens listados nos Anexos II a XXIX do Convênio ICMS nº 92/2015, o contribuinte deverá mencionar o respectivo CEST no documento fiscal que acobertar a operação, ainda que a operação, mercadoria ou bem não estejam sujeitos aos regimes de substituição tributária ou de antecipação do recolhimento do imposto. (O Convênio ICMS nº 92/2015 foi revogado pelo Convênio ICMS nº 52/2017 , com efeitos a partir de 1º.01.2018, nos termos do inciso III da cláusula trigésima sexta deste Convênio, na redação dada pelo Convênio ICMS nº 62/2017) .

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Essa exigência, no entanto, entrará em vigor a partir de:

  1. a) 1º.07.2017, para a indústria e o importador;
  2. b) 1º.10.2017, para o atacadista; e
  3. c) 1º.04.2018, para os demais segmentos econômicos.
  1. Permanecemos à disposição para quaisquer esclarecimentos adicionais que se fizerem necessários.

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