The State of São Paulo regulated the collection of ICMS in interstate electronic commerce - and other operations destined for final consumers in another region -, which will be effective as of January 1 of next year. Law 15.856, published on Friday, incorporated the changes promoted by Constitutional Amendment No. 87, which created rules for the distribution of the ICMS for e-commerce.

Despite the rule, there are still practical doubts as to how to pay the tax.

“It is not yet known how companies will operationalize the new system. And if the ICMS credit balance can be used, normally, to pay these rates ”, says lawyer Marcelo Bolognese, from Bolognese Advogados.

At the time of the amendment's edition, the coordinator of the National Council for Farm Policy (Confaz), José Barroso Tostes Neto, informed that after regulation by the States, Confaz would publish an agreement on the issue. As mentioned by Valor at the time, the system should be similar to the ICMS tax substitution regime.

“Pioneer, São Paulo has regulated that sending taxpayers must collect the differential for the destination State. It remained to say through which document the payment will be made, which must be edited through a Confaz agreement, ”says lawyer Marcelo Jabour, president of Lex Legis Consultoria Tributária. Jabour believes that this should be done by the National Guide for the Collection of State Taxes (GNRE), used in the application of tax substitution.

Source: Legisweb website (7/07)

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