{"id":10972,"date":"2016-10-14T00:00:00","date_gmt":"2016-10-14T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/ressarcimento-do-icms\/"},"modified":"2018-04-26T22:53:20","modified_gmt":"2018-04-27T01:53:20","slug":"ressarcimento-do-icms","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/ressarcimento-do-icms\/","title":{"rendered":"Nova regra simplifica solicita\u00e7\u00e3o de ressarcimento do ICMS-ST"},"content":{"rendered":"<p>O Conselho Nacional de Pol\u00edtica Fazend\u00e1ria (Confaz), por meio do <a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/2016\/cv093_16\" target=\"_blank\" rel=\"noopener\" class=\"broken_link\">Conv\u00eanio ICMS 93\/2016<\/a>, editou nova regra com a finalidade de simplificar a forma de solicita\u00e7\u00e3o de ressarcimento do ICMS-ST (Substitui\u00e7\u00e3o Tribut\u00e1ria) nas opera\u00e7\u00f5es interestaduais com mercadorias sujeitas ao regime de substitui\u00e7\u00e3o tribut\u00e1ria, cujo imposto j\u00e1 foi tributado por outro Estado.https:\/\/www.<\/p>\n<h2><strong>Ressarcimento do ICMS-ST<\/strong><\/h2>\n<p>O pedido de ressarcimento ocorre quando uma empresa vende uma mercadoria j\u00e1 tributada para outro Estado, que tamb\u00e9m cobra o imposto daquele produto por meio do regime de substitui\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p>Antes da nova regra, s\u00f3 era poss\u00edvel solicitar o ressarcimento do imposto retido na opera\u00e7\u00e3o anterior mediante a emiss\u00e3o de nota fiscal eletr\u00f4nica, exclusivamente para esse fim, em nome do fornecedor respons\u00e1vel pela reten\u00e7\u00e3o do imposto.<\/p>\n<h2><strong>Nova regra de ressarcimento do ICMS-ST<\/strong><\/h2>\n<p>Com a nova regra, essa nota fiscal poder\u00e1 ser emitida contra qualquer fornecedor inscrito como substituto tribut\u00e1rio. O fornecedor vai restituir o valor do imposto e depois descont\u00e1-lo do ICMS que recolheria para o Fisco.<\/p>\n<p>Vejamos o disposto no citado Conv\u00eanio ICMS: \u201c<em>Nas opera\u00e7\u00f5es interestaduais, com mercadorias j\u00e1 alcan\u00e7adas pela substitui\u00e7\u00e3o tribut\u00e1ria, o ressarcimento do imposto retido na opera\u00e7\u00e3o anterior dever\u00e1 ser efetuado pelo contribuinte mediante emiss\u00e3o de nota fiscal eletr\u00f4nica, exclusiva para esse fim, em nome de qualquer estabelecimento inscrito como substituto tribut\u00e1rio que seja fornecedor do contribuinte substitu\u00eddo<\/em>.\u201d<\/p>\n<p>A nova regra tende a agilizar o ressarcimento do imposto, no sentido que a empresa poder\u00e1 escolher, dentre os seus fornecedores inscritos como substitutos tribut\u00e1rios, qual deles efetuar\u00e1 o ressarcimento.<\/p>\n<p>\u00c9 importante lembrar\u00a0que a nova regra passa a valer a partir de 1\u00ba de novembro de 2016.<\/p>\n<p>Quer mais informa\u00e7\u00f5es sobre o ressarcimento do ICMS ou outros cr\u00e9ditos tribut\u00e1rios?\u00a0\u00a0A BLB Brasil Auditores e Consultores possui uma equipe experiente e especializada quando o assunto \u00e9 recupera\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios estaduais e federais.\u00a0<a href=\"http:\/\/www.blbbrasil.com.br\/servicos\/consultoria-tributaria\/\" target=\"_blank\" rel=\"noopener\" class=\"broken_link\">Entre em contato com a gente<\/a>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Confaz, atrav\u00e9s do Conv\u00eanio ICMS 93\/2016, editou nova regra com a finalidade de simplificar a forma de solicita\u00e7\u00e3o de ressarcimento do ICMS-ST.<\/p>\n","protected":false},"author":3,"featured_media":10973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[37,38],"tags":[286,30],"yoast_head":"<!-- This site is optimized with the 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