Código CEST será Obrigatório na NF a Partir de 01/10/2016

Código CEST será Obrigatório na NF a Partir de 01/10/2016

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Através do Convênio ICMS 92/2015 foi criado a obrigatoriedade de informar, na nota fiscal, o Código Especificador da Substituição Tributária – CEST, que identifica a mercadoria passível de sujeição aos regimes de substituição tributária e de antecipação do recolhimento do imposto, relativos às operações subsequentes.

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Pelo Convênio ICMS 16/2016 foi estipulado o prazo de 01 de outubro de 2016 para o início da obrigatoriedade de informação, na Nota Fiscal, do referido código CEST.

Fonte: Guia Tributário
Data: 06 de setembro de 2016
Acesso: 09 de setembro de 2016

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