EFD-ICMS/IPI : Obrigatoriedade do Livro de Controle de Produção e Estoque

EFD-ICMS/IPI : Obrigatoriedade do Livro de Controle de Produção e Estoque

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Ficam obrigados à escrituração do Livro de Registro de Controle da Produção e do Estoque integrante da Escrituração Fiscal Digital – EFD ICMS-IPI, referente aos fatos ocorridos a partir de 1º de dezembro de 2016:

I – os estabelecimentos industriais fabricantes de bebidas (Divisão CNAE 11), excetuando-se aqueles que fabricam exclusivamente águas envasadas (Classe CNAE 1121-6); e

II – os estabelecimentos industriais fabricantes de produtos do fumo (Grupo CNAE 122).

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Ficam dispensadas da escrituração referida as microempresas e empresas de pequeno porte classificadas de acordo com o art. 3º da Lei Complementar 123/2006.

Base: Instrução Normativa RFB 1.652/2016.

Fonte: Guia Tributário
Data: 21 de junho de 2016
Acesso: 24 de junho de 2016

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