Confaz adia uso de código do ICMS-ST

Confaz adia uso de código do ICMS-ST

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Por Laura Ignacio.

O Conselho Nacional de Política Fazendária (Confaz) prorrogou para julho de 2017 o prazo para as empresas informarem em notas fiscais o Código Especificador da Substituição Tributária (Cest). O código vai identificar para a fiscalização e comprador se a mercadoria comercializada é tributada pelo ICMS da substituição tributária (ICMS­ST). A data inicial era 1º de outubro.

Por meio do Convênio nº 92, de 2015, os secretários estaduais de Fazenda criaram o Cest. Em janeiro, o Confaz publicou várias listas de produtos a serem submetidos ao ICMS­ST. Mas em julho, por meio do Convênio do Confaz nº 53, essas listas foram alteradas.

A padronização vai evitar a apreensão de mercadorias em fronteira entre Estados, por exemplo, por suposta falta de pagamento de ICMS. E simplificar a identificação de produtos sujeitos à substituição tributária para as empresas que comercializam produtos em várias localidades.

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“Os Estados estão alterando as leis estaduais para adequar­se ao novo ICMS­ST. E as empresas ainda estão ajustando seus sistemas. Por isso, o Confaz deve ter prorrogado a exigência”, afirma Douglas Campanini, consultor da Athros Consultoria e Auditoria.

Sobre brinquedos, por exemplo, incidia o ICMS­ST, mas o produto foi excluído das listas publicadas pelo Confaz. “Contudo, tem legislação estadual que ainda cobra o ICMS­ST”, diz Campanini.

O consultor chama a atenção ainda para o fato de estar valendo, desde o início do ano, o cálculo e pagamento do ICMS­ST, conforme as listas de produtos em vigor desde janeiro. “Só foi prorrogada a obrigação de informação nas notas fiscais.”

Fonte: Valor Econômico
Data: 14 de setembro de 2016
Acesso: 16 de setembro de 2016

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