is essential there.<\/span><\/p>\nHow to calculate the ICMS?<\/b><\/p>\n
To begin, it is necessary to know what rate is practiced in the state in which your company operates. In a normal situation, in which the sale is made at the same FU, the formula is simple:<\/span><\/p>\nProduct price X Rate practiced in the state = ICMS value of the goods<\/b><\/p>\n
Example: A product costs R $ 100 reais and is subject to an 18% tariff (applied in several states such as S\u00e3o Paulo, Rio de Janeiro and Paran\u00e1), the calculation would be as follows:<\/span><\/p>\n$ 100 X 18% = $ 118<\/span><\/p>\nIn other words, in this case, the ICMS value for this product would be R $ 18, totaling R $ 118.<\/span><\/p>\nAnd when do I carry out interstate ICMS transactions?<\/b><\/p>\n
When the company operates in different states, attention must be paid to this distinction between the rates charged in one location and another.<\/span><\/p>\nIn these cases, the DIFAL – Rate Differential, created to reduce the collection inequality between one state and another, is applied, since, by offering lower values, a region ends up being more attractive to business and ends up concentrating income in just one locality.<\/span><\/p>\nIn the past, the full value of the ICMS was left with the state in which the merchandise was sold. However, with the implementation of the ICMS Agreement 93\/2015, the tax began to be shared gradually between the locality of origin and the UF of destination of the product.<\/span><\/p>\nIn 2018, 80% of the value of the ICMS should go to the state of destination of the product, while the remaining 20% \u200b\u200bwill remain with the UF of origin. From 2019 the tax amount will be paid in full to the place where the goods were purchased. Contabilizei’s customer is at peace with DIFAL, this service is included in our services.<\/span><\/p>\nIncidence of ICMS<\/b><\/p>\n
To make it easier to understand, we can say that there are 3 types of ICMS:<\/span><\/p>\n <\/p>\n
\nThe normal ICMS, which is part of the Simples Nacional tax set and the entrepreneur already pays on the DAS tab<\/span><\/li>\nThe ICMS tax substitution, which is levied on some goods and interstate transactions<\/span><\/li>\nThe differential ICMS rate that is levied on the purchase of goods from other states<\/span><\/li>\nIn a practical way, if you buy your goods from suppliers in other states, you must collect the differential ICMS rate<\/span><\/li>\n<\/ul>\nIf the products you sell are subject to tax substitution, ICMS must also be paid.<\/span><\/p>\nWhich operations are subject to ICMS?<\/b><\/p>\n
Virtually all. The ICMS is one of the main sources of revenue of the states, since it applies to both individuals and companies. In the case of companies, this tax is levied on these movements:<\/span><\/p>\n\nSale and transfer of products<\/span><\/li>\nTransport between Brazilian municipalities or states, whether of goods, people or values<\/span><\/li>\nImport of goods, even for own consumption and not for the purpose of resale<\/span><\/li>\nProvision of services abroad<\/span><\/li>\nTelecommunication services<\/span><\/li>\n<\/ul>\nThat is, if your business sells products, such as an e-commerce or physical store, provide telecommunication services or consult with individuals, or legal entities abroad, it is necessary to collect this tax.<\/span><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
The regulation of this tax is the responsibility of each State and the Federal District, which stipulate the percentage charged in their regions of operation. Thus, each location has its own tariff, which may raise doubts for those who sell products to other federative units (UF) this is a subject that we will discuss later. The www.taxfyle.com\/sales-tax-calculator is essential there. How to calculate the ICMS? To begin, it is necessary to know what rate is practiced in the state in which your company operates. In a normal situation, in which the sale is made at the same FU, the formula […]<\/p>\n","protected":false},"author":4,"featured_media":1134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"yoast_head":"\n
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