{"id":1760,"date":"2024-08-29T08:54:51","date_gmt":"2024-08-29T11:54:51","guid":{"rendered":"https:\/\/www.nextcompany.com.br\/base-wcompany\/?p=1760"},"modified":"2025-02-28T14:16:00","modified_gmt":"2025-02-28T17:16:00","slug":"o-que-e-desoneracao-de-icms","status":"publish","type":"post","link":"https:\/\/www.nextcompany.com.br\/base-wcompany\/o-que-e-desoneracao-de-icms\/","title":{"rendered":"O que \u00e9 desonera\u00e7\u00e3o de ICMS?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1760\" class=\"elementor elementor-1760\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f73f679 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"1f73f679\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ae7cbd7\" data-id=\"2ae7cbd7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49c7139c elementor-widget elementor-widget-text-editor\" data-id=\"49c7139c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 25-10-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Quando a legisla\u00e7\u00e3o exigir, as empresas de <b>Regime<\/b> <b>Normal <\/b>devem declarar o ICMS desonerado, que \u00e9 considerado um desconto tribut\u00e1rio no valor total das mercadorias.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Aqui, voc\u00ea vai aprender:<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Os motivos da desonera\u00e7\u00e3o<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Motivos de desonera\u00e7\u00e3o aceitos para cada CST<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Como \u00e9 realizado o c\u00e1lculo do ICMS<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><\/p>\n<p><!-- wp:heading {\"level\":3} --><\/p>\n<h3 id=\"h_01HD71VBQ667NS4KCTSBBBXW3Y\" class=\"wp-block-heading\">Quais s\u00e3o os motivos da desonera\u00e7\u00e3o<\/h3>\n<p><!-- \/wp:heading --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Os motivos da desonera\u00e7\u00e3o, podem ser:\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p><strong>Motivos de desonera\u00e7\u00e3o aceitos para cada CST<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:table --><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong>CST<\/strong><\/td>\n<td><strong>Motivo de desonera\u00e7\u00e3o aceitos na NF-e<\/strong><\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td>3 &#8211; Produto agropecu\u00e1rio\/Uso na agropecu\u00e1ria <br \/>9 &#8211; Outros<br \/>12 &#8211; \u00d3rg\u00e3o de fomento e desenvolvimento agropecu\u00e1rio.<\/td>\n<\/tr>\n<tr>\n<td>30<\/td>\n<td>6 &#8211; Utilit\u00e1rios e Motocicletas da Amaz\u00f4nia Ocidental e \u00c1reas de Livre Com\u00e9rcio.<br \/>7 &#8211; SUFRAMA9 &#8211; Outros<\/td>\n<\/tr>\n<tr>\n<td>40, 41 e 50<\/td>\n<td>1 &#8211; T\u00e1xi.<br \/>3 &#8211; Produto agropecu\u00e1rio\/Uso na agropecu\u00e1ria.<br \/>4 &#8211; Frotista\/Locadora.<br \/>5 &#8211; Diplom\u00e1tico\/Consular6 &#8211; Utilit\u00e1rios e Motocicletas da Amaz\u00f4nia Ocidental e \u00c1reas de Livre Com\u00e9rcio<br \/>7 &#8211; SUFRAMA<br \/>8 &#8211; Venda a \u00d3rg\u00e3o P\u00fablico<br \/>9 &#8211; Outros<br \/>10 &#8211; Deficiente Condutor<br \/>11 &#8211; Deficiente N\u00e3o Condutor<br \/>90 &#8211; Solicitado pelo Fisco<\/td>\n<\/tr>\n<tr>\n<td>70<\/td>\n<td>3 &#8211; Produto agropecu\u00e1rio\/Uso na agropecu\u00e1ria<br \/>9 &#8211; Outros<br \/>12 &#8211; \u00d3rg\u00e3o de fomento e desenvolvimento agropecu\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td>90<\/td>\n<td>3 &#8211; Produto agropecu\u00e1rio\/Uso na agropecu\u00e1ria<br \/>9 &#8211; Outros<br \/>12 &#8211; \u00d3rg\u00e3o de fomento e desenvolvimento agropecu\u00e1rio<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><!-- \/wp:table --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>E esses motivos de desonera\u00e7\u00e3o\u00a0<strong>est\u00e3o relacionados ao CST de benef\u00edcios fiscais de ICMS<\/strong>.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Portanto, quando for emitida uma NF-e ou NFC-e com CST:\u00a0<strong>20<\/strong>,\u00a0<strong>30<\/strong>,\u00a0<strong>40<\/strong>,\u00a0<strong>41<\/strong>,\u00a0<strong>50<\/strong>,\u00a0<strong>51<\/strong>,\u00a0<strong>70<\/strong>\u00a0ou\u00a0<strong>90<\/strong>, deve\u00a0ser informado o:<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Valor do ICMS Desonerado<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Motivo da Desonera\u00e7\u00e3o<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>C\u00f3digo do Benef\u00edcio correspondente a opera\u00e7\u00e3o<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><\/p>\n<p><!-- wp:heading {\"level\":3} --><\/p>\n<h3 id=\"h_01HD7187F5TQ0F7MT6E66WGFYB\" class=\"wp-block-heading\">Como \u00e9 realizado o c\u00e1lculo do ICMS<\/h3>\n<p><!-- \/wp:heading --><\/p>\n<p><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Base Simples<\/strong><br \/>Base de C\u00e1lculo X Al\u00edquota do produto = ICMS desonerado<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Base por Dentro<br \/><\/strong>(Base de C\u00e1lculo \/ 1 &#8211; Al\u00edquota) x Al\u00edquota = ICMS Desonerado<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><\/p>\n<p><!-- wp:table --><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong>\u00a0ATEN\u00c7\u00c3O<\/strong>\u00c9 necess\u00e1rio consultar a legisla\u00e7\u00e3o de cada UF sobre a exig\u00eancia de informar o c\u00f3digo do benef\u00edcio fiscal (cBenef).\u00a0Al\u00e9m disso, a tabela de c\u00f3digos de benef\u00edcio \u00e9 disponibilizada no\u00a0<strong>Portal da NF-e<\/strong>, e ela informa o c\u00f3digo do benef\u00edcio e para qual CST pode ser utilizado.<strong>Mas aten\u00e7\u00e3o!<\/strong>\u00a0Fique atento \u00e0s datas de validade do c\u00f3digo, pois o validador acusar\u00e1 erro seutilizar um c\u00f3digo j\u00e1 vencido ou se o c\u00f3digo n\u00e3o for relativo ao CST.\u00a0<a href=\"https:\/\/www.nfe.fazenda.gov.br\/portal\/listaConteudo.aspx?tipoConteudo=\/NJarYc9nus=\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Tabela cBenef x CST &#8211; Relacionada \u00e0 Nota T\u00e9cnica 2019.001\u00a0<\/strong><\/a><br \/><br \/>Veja a seguir, os estados que possuem a obrigatoriedade de informar o cBenef:Distrito FederalEstado de Goi\u00e1sEstado do Paran\u00e1Estado do Rio Grande do SulEstado do Rio de Janeiro<strong>*<\/strong><br \/><em><strong>*<\/strong>Calculado automaticamente quando o emitente for do Rio de Janeiro e o CST utilizado for 70.<\/em><br \/><br \/>Os demais estados\u00a0<strong>n\u00e3o utilizam a tabela cBenef<\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><!-- \/wp:table --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p><em>\u00a0D\u00favidas referente a tributa\u00e7\u00f5es? Consulte sua contabilidade.<\/em><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Quando a legisla\u00e7\u00e3o exigir, as empresas de Regime Normal devem declarar o ICMS desonerado, que \u00e9 considerado um desconto tribut\u00e1rio no valor total das mercadorias. Aqui, voc\u00ea vai aprender: Quais s\u00e3o os motivos da desonera\u00e7\u00e3o Os motivos da desonera\u00e7\u00e3o, podem ser:\u00a0 Motivos de desonera\u00e7\u00e3o aceitos para cada CST CST Motivo de desonera\u00e7\u00e3o aceitos na NF-e [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[57],"class_list":["post-1760","post","type-post","status-publish","format-standard","hentry","category-notas-fiscais-tributacoes","tag-tributacoes"],"_links":{"self":[{"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/posts\/1760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/comments?post=1760"}],"version-history":[{"count":4,"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/posts\/1760\/revisions"}],"predecessor-version":[{"id":1765,"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/posts\/1760\/revisions\/1765"}],"wp:attachment":[{"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/media?parent=1760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/categories?post=1760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nextcompany.com.br\/base-wcompany\/wp-json\/wp\/v2\/tags?post=1760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}