Agreements
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State Legislation
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REGULATORY INSTRUCTION No. 002, DATED JANUARY 7, 2021 Discloses the values related to sales to the final consumer for charging ICMS through tax substitution.
HSCE Comments: Updates the values related to the sale to the final consumer of dairy products, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 01.03.2021.
REGULATORY INSTRUCTION No. 007, OF JANUARY 25, 2021 Establishes the reference values for the ICMS calculation basis in interstate transactions.
HSCE Comments: Determines the reference values for rice. This standard comes into effect from 01.02.2021.
REGULATORY INSTRUCTION No. 012, OF JANUARY 28, 2021 Amends the list of products in the single annex of IN nº 004/13.
HSCE Comments: This Normative Instruction amends the list of products in IN No. 004/13, including the IT product: fiber optic connectors, fiber optic bundles or cables. This standard shall come into effect from 01.02.2021.
ORDINANCE No. 011, OF JANUARY 15, 2021 Amends Annex I of Ordinance No. 155/19, which sets the final sales prices to consumers for charging ICMS by substitution tax.
HSCE Comments: Updates the values related to the sale to the final consumer of beers, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 01.02.2021.
ORDINANCE No. 026, OF JANUARY 28, 2021 Amends Annex I of Ordinance No. 155/19, which sets the final sales prices to consumers for charging ICMS by substitution tax.
HSCE Comments: Updates the values related to the sale to the final consumer of beers, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 01.02.2021.
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SIF REGULATORY INSTRUCTION No. 001, DATED JANUARY 20, 2021 Amends Annex I of Normative Instruction 001/2019-SIF, which establishes the values to be considered as the calculation basis for the purposes of paying ICMS-ST.
HSCE Comments: Amends the annex that establishes PMPF for calculating ICMS due for tax substitution in beer transactions. This rule takes effect from 01/22/2021.
SIF REGULATORY INSTRUCTION No. 002, DATED JANUARY 20, 2021 Amends Annex I of Normative Instruction 001/2019-SIF, which establishes the values to be considered as the calculation basis for the purposes of paying ICMS-ST.
HSCE Comments: Amends the annex that establishes PMPF for calculating the ICMS due for tax substitution in transactions involving products related to the corn, sorghum, soybean, millet and cattle for breeding. This rule comes into effect from 01/22/2021.
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GABIN ORDINANCE No. 008, OF JANUARY 8, 2020 This ordinance includes products in the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Updates the Reference Values Table, for the purposes of charging ICMS-ST, in relation to transactions involving soft drinks. This standard takes effect from 13.01.2021.
GABIN ORDINANCE No. 013, OF JANUARY 15, 2020 This ordinance includes products in the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Updates the Reference Values Table, for the purposes of charging ICMS-ST, in relation to transactions involving beer. This standard comes into effect from 13.01.2021.
GABIN ORDINANCE No. 020, OF JANUARY 26, 2020 This ordinance includes products in the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Updates the Reference Values Table, for the purposes of charging ICMS-ST, in relation to transactions involving beer. This standard comes into effect from 29.01.2021.
GABIN ORDINANCE No. 021, OF JANUARY 27, 2020 This ordinance includes products in the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Updates the Reference Values Table, for the purposes of charging ICMS-ST, in relation to transactions involving beer. This standard comes into effect from 02/03/2021.
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SAT ORDINANCE 2,811, OF JANUARY 12, 2021 Provides for the inclusion of products and changes in values, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.
HSCE Comments: This ordinance changes PMPF for calculating ICMS due for tax substitution in transactions with alcoholic beverages, except draft beer, beer and soft drinks, taking effect from 14.01.2020.
DECREE No. 15,580, OF JANUARY 19, 2021 Amends and adds provisions to Annex III – Tax Substitution, to the ICMS Regulation, approved by Decree No. 9,203, of September 18, 1998, and contains other provisions.
HSCE Comments: The rule establishes the Optional Taxation Regime for Tax Substitution (ROT ST), applicable to substituted taxpayers, in substitution for the supplementation and refund of ICMS-ST in cases where the price charged in the internal transaction destined for the final consumer is higher or lower than the calculation basis used to calculate the debt of said tax.
The regime is subject to compliance with the provisions set out. The rule comes into effect from 19 January 2020.
SAT ORDINANCE No. 2,813, OF JANUARY 27, 2021 Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF) of the products it specifies.
HSCE Comments: This ordinance changes PMPF for calculating ICMS due for tax substitution in transactions with alcoholic beverages, except draft beer, beer, soft drinks, mineral water, draft beer, hydroelectrolytic beverages and coconut water, producing its effects from 01/29/2020.
SAT ORDINANCE No. 2,814, OF FEBRUARY 2, 2021 Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF) of the products it specifies.
HSCE Comments: This ordinance changes PMPF for calculating ICMS due for tax substitution in transactions with alcoholic beverages, except draft beer, beer, soft drinks, mineral water, draft beer, hydroelectrolytic beverages and coconut water, producing its effects from 02/04/2020.
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SUTRI ORDINANCE No. 1,026, OF JANUARY 12, 2021 Amends SUTRI Ordinance No. 902, of December 26, 2019, which discloses weighted average prices to the final consumer (PMPF) for calculating ICMS-ST.
HSCE Comments: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in operations involving beer and draft beer, taking effect from 18.01.2020.
SUTRI ORDINANCE No. 1,027, OF JANUARY 13, 2021 Amends SUTRI Ordinance No. 986, of September 24, 2020, which discloses weighted average prices to the final consumer (PMPF) for calculating ICMS-ST.
HSCE Comments: This ordinance changes PMPF for calculating ICMS due for tax substitution in transactions with dry pet food for dogs and cats, taking effect from 18.01.2021.
SUTRI ORDINANCE No. 1,030, OF JANUARY 25, 2021 Amends SUTRI Ordinance No. 924 of February 20, 2020 and publishes weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance amends PMPF for calculating ICMS-ST in transactions involving alcoholic beverages, taking effect from 01/30/2021.
SUTRI ORDINANCE No. 1,031, OF JANUARY 25, 2021 Amends SUTRI Ordinance No. 902 of February 26, 2019 and publishes weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance changes PMPF for calculating ICMS-ST in transactions involving beer and draft beer, taking effect from 01/30/2021.
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SEFAZ ORDINANCE No. 016 OF FEBRUARY 1, 2021 Amends Ordinance No. 318 of November 28, 2019, which sets the values of the calculation basis for ICMS due for tax substitution.
HSCE Comments: This ordinance changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer. This rule comes into effect from 02.02.2021.
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TAX PROCEDURE STANDARD No. 002, OF JANUARY 20, 2021 Amends NPF – Tax Procedure Standard No. 62/2020, which publishes new Tables of Calculation Base Values relating to Tax Substitution.
HSCE Comments: This ordinance changes the values set for the purposes of the ICMS ST calculation basis in transactions involving beers, soft drinks, energy drinks, isotonic drinks and mineral water. The rule comes into effect from 02/01/2021.
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UNATRI REGULATORY ACT No. 001, OF JANUARY 20, 2021 Amends UNATRI Normative Act No. 025/2009, of December 18, 2009, which provides for reference market prices in transactions involving the products it specifies.
HSCE Comments: This ordinance changes the values set for the purposes of the ICMS ST calculation basis in transactions involving sparkling wine, wine, aperitifs and rum. This rule comes into effect from 25.01.2021.
UNATRI REGULATORY ACT No. 002, OF JANUARY 27, 2021 Amends UNATRI Normative Act No. 025/2009, of December 18, 2009, which provides for reference market prices in transactions involving the products it specifies.
HSCE Comments: This ordinance changes the values set for the purposes of the ICMS ST calculation basis in transactions involving mixed alcoholic beverages, cognac, wines and vodkas. This rule comes into effect from 02/01/2021.
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SSER ORDINANCE No. 240, OF JANUARY 15, 2021 Repeals SSER Ordinance No. 213 of January 9, 2020.
HSCE Comments: Repeals Ordinance SSER No. 213/2020, which complements the list of normative acts related to tax benefits intended for reinstatement in accordance with the Single Annex of ICMS Agreement 190/17. This rule comes into effect from 18.01.2021
SSER ORDINANCE No. 241, OF JANUARY 25, 2021 Includes goods in the Single Annex of Ordinance No. 238/20, which provides for the calculation basis for the ICMS tax substitution in transactions involving products that it specifies.
HSCE Comments: This Ordinance establishes new values for the purposes of the calculation basis due for tax substitution in transactions involving beer, draft beer, soft drinks, mineral water, isotonic drinks and energy drinks. This rule comes into effect from 01.01.2021
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APPROVAL ACT GS/SET No. 002, OF JANUARY 26, 2021 Amends Annex III of Approval Act No. 011/2019-GS/SET, of December 26, 2019, which approves the Weighted Average Price to the Final Consumer (PMPF) to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: Approves reference values for the purpose of calculating ICMS due for tax substitution in domestic transactions and interstate acquisitions involving beer, draft beer, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This standard comes into effect from January 27, 2021.
APPROVAL ACT GS/SET No. 003, OF JANUARY 27, 2021 Amends Annex I of Approval Act No. 011/2019-GS/SET, of December 26, 2019, which approves the Weighted Average Price to the Final Consumer (PMPF) to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: Approves reference values for the purpose of calculating ICMS due for tax substitution in domestic transactions and interstate acquisitions involving beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This standard comes into effect from January 28, 2021.
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REGULATORY INSTRUCTION RE No. 004 OF JANUARY 19, 2021 Amends Section II of Appendix XXXVI of IN DRP No. 45/98, which provides for the final price to the end consumer to define the ICMS ST calculation basis.
HSCE Comments: This normative instruction changes the PMPF values for the purposes of the ICMS ST calculation basis in transactions involving hot beverages. This standard comes into effect from 02/01/2021.
REGULATORY INSTRUCTION RE Nº 007 OF FEBRUARY 1, 2021 Amends Section II of Appendix XXXVI of IN DRP No. 45/98, which provides for the final price to the end consumer to define the ICMS ST calculation basis.
HSCE Comments: This normative instruction changes the PMPF values for the purposes of the ICMS ST calculation basis in transactions involving hot beverages. This standard comes into effect from 02/01/2021.
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GAB/CRE REGULATORY INSTRUCTION No. 002 OF JANUARY 18, 2021 Includes products and their respective tax schedule values in IN GAB/CRE No. 17/2019, which establishes the weighted average price – PMPF referring to the value of the ICMS ST calculation base.
HSCE Comments: This normative instruction adds new products and PMPF values for the purposes of the ICMS ST calculation basis in transactions involving mineral water and beer. This standard comes into effect from 01.02.2021.
GAB/CRE REGULATORY INSTRUCTION No. 008 OF JANUARY 25, 2021 Establishes the tax schedule and the Price Bulletin for goods and products.
HSCE Comments: This normative instruction establishes the list of tax guidelines for transactions involving various products, including dairy products, fish and wood products. This standard comes into effect from 01.02.2021.
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DIAT ACT No. 001, OF JANUARY 27, 2021 It adopts research and sets weighted average prices for the final consumer to calculate the ICMS due for tax substitution.
HSCE Comments: This act establishes new values to be used for the purposes of calculating the ICMS due by ST in transactions with beer, draft beer, soft drinks, hydroelectrolytic and energy drinks, which it specifies, taking effect from 02/01/2021.
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CAT ORDINANCE No. 003, OF JANUARY 13, 2021 Amends Ordinance CAT 78/20, which discloses the values of the final price to the consumer and VAT-ST for the purposes of determining the ICMS-ST calculation basis.
HSCE Comments: This Ordinance publishes updated values for the calculation basis of the tax substitution in operations with ice cream and ice cream preparations in a machine. This standard takes effect from 02/01/2021.
DECREE No. 65,470, OF JANUARY 14, 2021 Introduces changes to the Regulation of the Tax on Operations Relating to the Circulation of Goods and the Provision of Interstate and Intermunicipal Transport and Communication Services – RICMS.
HSCE Comments: This decree amends the RICMS/SP, establishing that the ICMS tax rate supplement does not apply to transactions involving generic drugs, as defined by federal law. Previously, there was an exception only for transportation services performed within the state of São Paulo. This rule comes into effect on January 15, 2021.
DECREE No. 65,471, OF JANUARY 14, 2021 Introduces changes to the Regulation of the Tax on Operations Relating to the Circulation of Goods and the Provision of Interstate and Intermunicipal Transport and Communication Services – RICMS.
HSCE Comments: This decree establishes that the replaced taxpayer must supplement the tax withheld in advance when the value of the final transaction or provision of the goods or services is greater than the withholding tax basis. Previously, the tax supplement was required when the tax basis of the previously withheld tax was set based on the final consumer price, single or maximum, authorized or set by the competent authority. This rule comes into effect as of January 15, 2021.
CAT ORDINANCE No. 004, OF JANUARY 19, 2021 Amends Ordinance CAT 32/19, which discloses the values of the final price to the consumer and VAT-ST for the purposes of determining the ICMS-ST calculation basis.
HSCE Comments: This ordinance publishes updated values for the calculation basis of the substitution tax in transactions involving construction materials and similar items, as referred to in article 313-Z of RICMS/SP. Furthermore, it extends until June 30, 2021, the deadline for using the IVA-ST percentages used for substitution tax. This rule has retroactive effects from September 30, 2020.
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DECREE No. 40,756, OF FEBRUARY 3, 2021 Amends the ICMS Regulation, approved by Decree No. 21,400, of December 10, 2002.
HSCE Comments: This decree establishes that, as of January 1, 2021, the control of the refund or supplementation of the tax substitution will be done in the Digital Tax Record (EFD), and specific records must be completed and transmitted, under the terms contained in the EFD Practical Guide. This rule has retroactive effect as of January 1, 2021.
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DECREE No. 6,206, OF JANUARY 14, 2021 Amends the RICMS/TO that specifies tax benefits and ratifies the ICMS Agreements.
HSCE Comments: This Decree changes the term of validity of tax exemption benefits, reduction of calculation basis and presumed credit and ratifies ICMS Agreements 101/20 and 133/20. This rule has retroactive effects from 11/1/2020.
SAT REGULATORY INSTRUCTION No. 001, OF JANUARY 22, 2021 Changes the values of the products in the Price Bulletin that establishes the values of the ICMS calculation base.
HSCE Comments: This Instruction changes the value in beer transactions. This rule comes into effect from 01.02.2021
SAT REGULATORY INSTRUCTION No. 002, DATED JANUARY 22, 2021 Changes the values of the products in the Price Bulletin that establishes the values of the ICMS calculation base.
HSCE Comments: This Instruction changes the value in operations with wines. This rule comes into effect from 01.02.2021