2. What is ICMS-ST?
ICMS: Tax on Circulation of Goods and Provision of Interstate and Intercity Transport and Communication Services
ST: Tax replacement
ICMS is taxed on various products and services sold on Brazilian. However, this makes it difficult to monitor this collection. After all, there
are countless companies operating today.
In order to fix this problem, a tax substitution was created, when only one company in the entire production chain is responsible for paying
ICMS - in this case, the producer or importer. In this way, the company responsible for paying the ICMS-ST acts as a tax substitute for the other
companies that will operate with that product.
The ICMS-ST is intended for any ICMS taxpayer, as long as the products that are sold by that company are part of the list published by the
States, as a product subject to tax substitution.
Tax Substitute
Contributor
Sale
ICMS-ST
Sale Sale
Substituted
Contributor
General Rule
3. Special Regime for Health
don’t TAXED ICMS-ST.
Print Special Regime in Danfe and XML
Reckitt ICMS-ST Health Flow
Intercompany Invoice
From Raposo (SP) To DC Health (SP)
CFOP: 5102 Sale of goods or
received from third parties
Special Regime
don’t TAXED ICMS-ST.
Print Special Regime in Danfe and XML
Raposo -
SP
DC Health -
SP DC Health -
SP
Sales
From DC Health SP To Customers Brazil
Sales TO UF without ICMS-
ST
CFOP: 5102 - 6102 - Sale of
goods or received from third
parties
Sales To UF with ICMS-ST and
Customer with Special Regime
Sales Customer
To: XXXXX
Sales TO UF: AL, AP, BA, ES,
MA, MG, MS, MT, RJ, SP, DF,
PR, RS
CFOP: 5102 - 6102 - Sale of goods
or received from third parties
CFOP: 5403 - 6403 - Sale of
merchandise or received from third
parties in an operation with merchandise
subject to the tax substitution regime, as
a substitute taxpayer
Sales To UF with ICMS-
ST
Sales TO UF: AL, AP, BA, ES,
MA, MG, MS, MT, RJ, SP, DF,
PR, RS
ICMS-ST
Different calculation basis for each
UF: PMC, PMPF, MVA and base
reduction and NCM
CONTRIBUINTE DETENTOR DO REGIME
ESPECIAL PROC ESSO N 036095 2018 NOS
TERMOS DA PORTARIA CAT N 53 2013
Onde vamos colocar a explicação do fcp ..
Pq tem que andar junto com o ST
4. Reckitt ICMS-ST Hygiene Flow
Intercompany Invoice
From HUB (SP) To DC Hygiene
HUB - SP DC Hygiene
Embu SP
HUB - SP
HUB - SP
DC Hygiene
Extrema MG
DC Hygiene
Viana ES
CFOP: 5401 Sale of production from the establishment in operation with a product subject to the tax substitution
regime, as a substitute taxpayer
(NATIONAL product)
CFOP: 5403 - Sale of goods acquired or received from third parties in an operation with goods subject to the tax
substitution regime, as a substitute taxpayer
(IMPORTED product)
ICMS-ST
ICMS-ST
CFOP: 5401 Sale of production from the establishment in operation with a product subject to the tax substitution
regime, as a substitute taxpayer
(NATIONAL product)
CFOP: 5403 - Sale of goods acquired or received from third parties in an operation with goods subject to the tax
substitution regime, as a substitute taxpayer
(IMPORTED product)
CFOP: 6102 Sale of goods or received from third parties
DISPENSADO RECOLHIMENTO ANTECIPADO DE ICMS ST POR REGIME ESPECIAL DE SUBSTITUTO
TRIBUTARIO CONFORME ANEXO I DA PORTARIA N 22 R DE 31 DE JULHO DE 2018 VALIDADE DE 01 02 2023
ATE 31 01 2025.
Special Regime
Don’t TAXED ICMS-ST.
Print Special Regime in Danfe and XML
5. Reckitt ICMS-ST Hygiene Flow 1/2
Sales - From DC To Customers Brazil
DC Hygiene
Embu SP
DC Hygiene
Extrema MG
CFOP:5405 Sale of goods acquired or received from third parties in an operation with goods subject to the tax
substitution regime, as a substituted taxpayer XML tags and DANFE informed the ICMS-ST retained in a previous
operation
Precisa sair a informação do valor do ICMS-ST Retido na linha do item e o total nos dados adicionais.
ICMS RECOLHIDO ANTERIORMENTE POR SUBSTITUICAO TRIBUTARIA - Imposto Recolhido por Substituição -
Artigo 274 do RICMS Valor total da BC ICMS-ST : R$ XXX Valor total do ICMS-ST retido : R$: XXX
ICMS-ST
Sales in same UF
Sales others UFCFOP:6405 Sale of goods acquired or received from third parties in an operation with goods subject to the tax
substitution regime, as a substituted taxpayer XML tags and DANFE informed the ICMS-ST retained in a previous
operation
Sales others UF +
Customer Special
Regime
CFOP: 6102 Sale of goods purchased or received from third parties
CFOP:5405 Sale of goods acquired or received from third parties in an operation with goods subject to the tax
substitution regime, as a substituted taxpayer XML tags and DANFE informed the ICMS-ST retained in a previous
operation
Precisa sair a informação do valor do ICMS-ST Retido na linha do item e o total nos dados adicionais.
ICMS RECOLHIDO ANTERIORMENTE POR SUBSTITUICAO TRIBUTARIA - Imposto Recolhido por Substituição -
Artigo XXX do RICMS Valor total da BC ICMS-ST : R$ XXX Valor total do ICMS-ST retido : R$: XXX
ICMS-ST
Sales in same UF
Sales others UF
CFOP:6405 Sale of goods acquired or received from third parties in an operation with goods subject to the tax
substitution regime, as a substituted taxpayer
XML tags and DANFE informed the ICMS-ST retained in a previous operation
Sales others UF + Customer
Special Regime
CFOP: 6102 Sale of goods purchased or received from third parties
6. Reckitt ICMS-ST Hygiene Flow 2/2
Sales - From DC To Customers Brazil
DC Hygiene
Viana ES
CFOP: 5403 - Sale of merchandise or received from third parties in an operation with merchandise subject to the tax
substitution regime, as a substitute taxpayer
ICMS-ST
Sales in same UF
Sales others UF
CFOP: 6403 - Sale of merchandise or received from third parties in an operation with merchandise subject to the tax
substitution regime, as a substitute taxpayer
Sales others UF +
Customer Special
Regime
CFOP: 6102 Sale of goods purchased or received from third parties
ICMS-ST
ICMS-ST
Different calculation basis for each
UF: PMC, PMPF, MVA and base
reduction and NCM
ICMS-ST
Retained in previous operation
