This means that when calculating the DIFAL basis, the taxpayer must assume that the acquisition was made in SP. States will be able to define how the Difal calculation is calculated in their ICMS regulations, i.e. it will be necessary to determine which procedure each State will use, whether it will follow the determination of CONFAZ (Double Base) or maintain the rate difference on the same basis of calculation (single basis). The new legal text regulated the collection of difal (differential rate) in intergovernmental transactions and services for non-taxpayers of the ICMS. In addition, he also brought news about Difal for ICMS taxpayers. See below the legal basis and date of collection of Difal-ICMS in each State: When seizing equipment intended for use, consumption and fixed assets (point VI of art. 2nd ricms/00) for the calculation of DIFAL, the taxable person from São Paulo must take into account the basis of the double calculation. The basis for calculating the tariff difference is the value of the transaction resulting from the registration of the goods or the provision of the service. For the contributory DIFAL, the double calculation basis will be required from 14.03.2022. Fernanda Pacobahyba, Ceará`s finance minister, said Difal would be needed to return to the state from April 1. The reason is also due to the device that deals with launching a control portal. For fear of fiscal risks, each state has mobilized and adopted a wide variety of legal bases. Version 1.40 of Technical Note 2015.003 provided a new interpretation regarding the basis for calculating difal and ICMS itself.
According to the confaz agreement, the value of the transaction should include the amount of tax due to the destination UF, and the basis of DIFAL will be the value of the project, as stated in the ICMS 93/2015 agreement, and on the basis of the ICMS itself, the ICMS of the country of origin and the ICMS of the project will not be taken into account. “inside” calculated according to the ICMS concept. In this case, the rate difference is calculated from the difference in the total tax in the target UF deducted from the transaction tax (paid to the source UF). Rio Grande do Norte`s Tax Ministry said in a January statement that the state`s Difal collection would resume on April 1. The date was based on the LC 190 device, which includes the deadline for the start of loading from the availability of the Difal portal. Another topic presented by the ICMS agreement 92/2015 and nt 2015.003 of nf-e is the CEST – Tax Substitution Specifying Code. This is a new code that should also be notified of invoice elements subject to tax substitution in previous or subsequent transactions. In the case of transactions and services relating to goods and services intended for final consumers, taxable persons or persons not subject to tax in another State, the intergovernmental tax rate shall be fixed and the State of location of the recipient shall be responsible for the tax corresponding to the difference between the internal tax rate of the recipient State and the intergovernmental tax rate. *IV. (SP) – Originally, Law No.
17.470/2021 of 14.12.2021 provided for the start date of collection for 14.03.2022, but the new CAT regulation changes to 04.01.2022. Collection of the DIFAL for non-taxable persons from 2022 in SP All ICMS taxpayers are required to collect the ICMS with regard to the difference between the internal rate (practiced in the beneficiary State) and the intergovernmental tax rate in the following transactions and benefits: The State has not yet officially informed taxpayers of the start of collection. However, it is scheduled for March and details are expected to be released soon, says the press office of the Espirito Santo Financial Secretariat. DIFAL is a tax differential used to balance the collection of ICMS (Tax on Circulation of Goods and Services) between states. The list of CEST codes is available in Annex I for the Confaz S/N mark of 20.10.2015. *II. (PB) – The article dealing with validity has been rejected. But you tell me that you will lay charges. Your email address will not be published. Mandatory fields are marked with * The group should not be informed in the NFC-e , as the operations covered by NFC-e are always internal (CFOP started in 5).