ICMS – Confaz publica atos que dispõem sobre benefícios, documentos eletrônicos, substituição tributária entre outros

ICMS – Confaz publica atos que dispõem sobre benefícios, documentos eletrônicos, substituição tributária entre outros

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O Confaz deu publicidade aos Ajustes Sinief nºs 19 a 25/2017 e aos Convênios ICMS nºs 191 a 227/2017, os quais dispõem sobre o epigrafado, dos quais destacamos os seguintes:

1) Ajuste Sinief nº 19/2017 – altera o art. 40 do Convênio s/nº, de 15.12.1970, que instituiu o Sistema Nacional Integrado de Informações Econômico-Fiscais (Sinief), o qual dispõe sobre as operações de venda à ordem ou para entrega futura, com efeitos a partir de 1º.02.2018;

2) Ajuste Sinief nº 20/2017 – altera o Ajuste Sinief nº 7/2009, que autoriza as Unidades da Federação (UF) a emitirem Nota Fiscal Avulsa e de Produtor Rural por meio eletrônico de dados em papel formato A4. Estes documentos terão validade jurídica em todo território nacional, devendo ser adequados à Nota Fiscal Eletrônica (NF-e) até 31.12.2018;

3) Ajuste Sinief nº 21/2017 – altera o Ajuste Sinief nº 1/2017, que instituiu o Bilhete de Passagem Eletrônico (BP-e) e o Documento Auxiliar do BP-e, com efeitos a partir de 1º.01.2018;

4) Ajuste Sinief nº 22/2017 – altera o Ajuste Sinief nº 21/2010, que instituiu o Manifesto Eletrônico de Documentos Fiscais (MDF-e), com efeitos a partir de 1º.01.2018;

5) Ajuste Sinief nº 23/2017 – altera o Ajuste Sinief nº 9/2007, que instituiu o Conhecimento de Transporte Eletrônico (CT-e) e o Documento Auxiliar do Conhecimento de Transporte Eletrônico (Dacte), em especial no que se refere à autorização de uso e ao pedido de cancelamento;

6) Ajuste Sinief nº 24/2017 – altera o Ajuste Sinief nº 9/2007, que instituiu o CT-e e o Documento Dacte, em especial no que se refere à transmissão do arquivo e ao pedido de cancelamento;

7) Ajuste Sinief nº 25/2017 – altera o Ajuste Sinief nº 1/2012, que instituiu regime especial nas operações e prestações que envolvam jornais, com efeitos no período de 1º.07.2012 a 31.12.2019;

8) Convênio ICMS nº 191/2017 – altera o Convênio ICMS nº 153/2015, que dispõe sobre a aplicação dos benefícios fiscais da isenção e da redução da base de cálculo autorizados por meio de Convênios ICMS às operações e prestações interestaduais que destinem bens e serviços a consumidor final não contribuinte, localizado em outra UF, com efeitos a partir de 1º.02.2018;

9) Convênio ICMS nº 192/2017 – estabelece procedimentos para controle e entrega de informações fiscais sobre as operações com etanol hidratado ou anidro. O disposto neste Convênio não prejudica a aplicação do Convênio ICMS nº 110/2007, e produzirá efeitos a partir do 2º mês subsequente àquele em que o programa de computador a que se refere o § 1º da cláusula quinta estiver adequado para a entrega das informações exigidas;

10) Convênio ICMS nº 194/2017 – altera o Convênio ICMS nº 52/2017, que dispõe sobre as normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, dispondo que o regime de substituição tributária alcança somente os itens vinculados aos respectivos segmentos nos quais estão inseridos, com efeitos a partir de 1º.01.2018;

11) Convênio ICMS nº 195/2017 – dispõe sobre redução da base de cálculo nas operações com veículos automotores, com efeitos até 31.12.2018;

12) Convênio ICMS nº 196/2017 – altera o Convênio ICMS nº 93/2015, que dispõe sobre os procedimentos a serem observados nas operações e prestações que destinem bens e serviços a consumidor final não contribuinte do ICMS, localizado em outra UF, com efeitos a partir de 1º.02.2018;

13) Convênio ICMS nº 197/2017 – convalida novas alíquotas do IPI do Convênio ICMS nº 51/2000, que estabelece disciplina relacionada com as operações com veículos automotores novos efetuadas por meio de faturamento direto para o consumidor;

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14) Convênio ICMS nº 198/2017 – altera o Convênio ICMS nº 52/2017, que dispõe sobre as normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, relativamente a diversos itens do Anexo XVII, com efeitos a partir de 1º.04.2018;

15) Convênio ICMS nº 199/2017 – dispõe sobre a substituição tributária nas operações com veículos automotores novos relacionados no Anexo XXIV do Convênio ICMS nº 52/2017, que estabelece normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, ficando revogado o Convênio ICMS nº 132/1992;

16) Convênio ICMS nº 200/2017 – dispõe sobre a substituição tributária nas operações com veículos novos de 2 e 3 rodas motorizados relacionados no Anexo XXV do Convênio ICMS nº 52/2017, que estabelece normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, ficando revogado o Convênio ICMS nº 52/1993;

17) Convênio ICMS nº 201/2017 – dispõe sobre a obrigatoriedade da geração e entrega de arquivos eletrônicos de controle auxiliar para contribuintes prestadores de serviços de comunicação que emitem seus documentos fiscais nos termos do Convênio ICMS nº 115/2003, uniformiza e disciplina a emissão, escrituração, manutenção e prestação das informações dos documentos fiscais emitidos em via única por sistema eletrônico de processamento de dados para contribuintes prestadores de serviços de comunicação e fornecedores de energia elétrica, com efeitos a partir de 1º.02.2018;

18) Convênio ICMS nº 202/2017 – altera o Convênio ICMS nº 130/2016, que uniformiza e disciplina a emissão, escrituração, manutenção e prestação das informações dos documentos fiscais emitidos em via única por sistema eletrônico de processamento de dados para contribuintes prestadores de serviços de comunicação e fornecedores de energia elétrica, com efeitos a partir de 1º.07.2018;

19) Convênio ICMS nº 204/2017 – altera o Convênio ICMS nº 52/2017, que dispõe sobre as normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, relativamente a diversos itens dos Anexos IV e XXVII, com efeitos a partir de 1º.04.2018;

20) Convênio ICMS nº 205/2017 – altera o Convênio ICMS nº 52/2017, que dispõe sobre as normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, mediante inclusão de cláusula sobre importação, com efeitos a partir de 1º.01.2018;

21) Convênio ICMS nº 211/2017 – revoga incisos da cláusula segunda do Convênio ICMS nº 49/2017, que dispõe sobre benefícios fiscais, com efeitos retroativos a 27.04.2017;

22) Convênio ICMS nº 213/2017 – dispõe sobre a substituição tributária nas operações com aparelhos celulares e cartões inteligentes relacionados no Anexo XX do Convênio ICMS nº 52/2017, que estabelece normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, ficando revogados os Convênios ICMS nºs 135/2006, 93/2009 e 119/2017;

23) Convênio ICMS nº 214/2017 – altera o Convênio ICMS nº 52/2017, que dispõe sobre as normas gerais a serem aplicadas aos regimes de substituição tributária e de antecipação do ICMS com encerramento de tributação, relativos às operações subsequentes, instituídos por convênios ou protocolos firmados entres os Estados e o Distrito Federal, relativamente às transferências interestaduais destinadas aos Estados especificados, com efeitos a partir de 1º.01.2018;

24) Convênio ICMS nº 216/2017 – altera o Manual de Orientação aprovado pelo Convênio ICMS nº 57/1995, que dispõe sobre a emissão de documentos fiscais e a escrituração de livros fiscais por contribuinte usuário de sistema eletrônico de processamento de dados;

25) Convênio ICMS nº 220/2017 – altera o Convênio ICMS nº 18/2017, que instituiu o Portal Nacional da Substituição Tributária e estabelece as regras para a sua manutenção e atualização; e

26) Convênio ICMS nº 221/2017 – altera o Convênio ICMS nº 152/2015, que altera o Convênio ICMS nº 93/2015, o qual dispõe sobre os procedimentos a serem observados nas operações e prestações que destinem bens e serviços a consumidor final não contribuinte do ICMS, localizado em outra UF.

(Despacho SE/Confaz nº 175/2017 – DOU 1 de 19.12.2017)

Fonte: Editorial IOB
Data: 19 de dezembro de 2017
Acesso: 22 de dezembro de 2017

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