{"id":1628,"date":"2019-03-08T10:49:16","date_gmt":"2019-03-08T13:49:16","guid":{"rendered":"https:\/\/cr.inf.br\/blog\/?p=1628"},"modified":"2021-05-26T17:44:04","modified_gmt":"2021-05-26T20:44:04","slug":"entenda-o-novo-calculo-da-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/","title":{"rendered":"Substitui\u00e7\u00e3o Tribut\u00e1ria ( ICMS &#8211; ST )"},"content":{"rendered":"<p><span class=\"subtitulo\">Substitui\u00e7\u00e3o tribut\u00e1ria (ICMS-ST): entenda como funciona o c\u00e1lculo, quais os prazos para cumprimento desta exig\u00eancia fiscal, quem deve calcular e como fazer.<\/span><\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">O que mudou no c\u00e1lculo do ICMS-ST<\/h2>\n<p>A substitui\u00e7\u00e3o tribut\u00e1ria \u00e9 o regime pelo qual a responsabilidade pelo <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">Imposto sobre a Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS)<\/a><\/strong> devido em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es ou presta\u00e7\u00f5es de servi\u00e7os \u00e9 atribu\u00edda a outro contribuinte.<\/p>\n<p>A SEFAZ-RS <span style=\"font-size: 10pt;\">(Secretaria da Fazenda do Rio grande do Sul)<\/span> publicou no decreto 54308 e nas IN <span style=\"font-size: 10pt;\">(Instru\u00e7\u00f5es Normativas)<\/span> 048 e 065 altera\u00e7\u00f5es no <strong>ICMS-ST<\/strong>.<\/p>\n<p>Estas altera\u00e7\u00f5es visam a apura\u00e7\u00e3o da diferen\u00e7a do ICMS ST, atribu\u00eddo pela MVA <span style=\"font-size: 10pt;\">(Margem de Valor Agregado)<\/span> da mercadoria na ind\u00fastria, em rela\u00e7\u00e3o a varia\u00e7\u00e3o de valor da mercadoria que chegou no consumidor final.<\/p>\n<p>Dada uma MVA de 40% entende-se que o comerciante ter\u00e1 40% de lucro. Se a margem n\u00e3o chega a tanto, o imposto pago \u00e9 maior do que deveria. Da mesma forma, se a margem \u00e9 maior (50% por exemplo), o imposto cobrado \u00e9 menor do que deveria.<\/p>\n<p>A altera\u00e7\u00e3o tem como objetivo identificar se o varejista ter\u00e1 imposto a ser restitu\u00eddo, ou se o comerciante ter\u00e1 que pagar algum tributo extra.<\/p>\n<p>Tudo isso apurado em rela\u00e7\u00e3o \u00e0 diferen\u00e7a do pre\u00e7o de venda que ser\u00e1 supostamente praticado (MVA), subtra\u00eddo do pre\u00e7o de venda que o comerciante efetivamente praticou (margem de lucro real).<\/p>\n<div role=\"main\" id=\"calculo-da-substituicao-tributaria-icms-st-inicio-c74e2771d3b2ecb1d3cf\"><\/div>\n<p><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><br \/>\n<script type=\"text\/javascript\">  new RDStationForms('calculo-da-substituicao-tributaria-icms-st-inicio-c74e2771d3b2ecb1d3cf-html', 'UA-35181520-1').createForm();\n<\/script><\/p>\n<h2 class=\"capitulo\">Quando entra em vigor<\/h2>\n<p>As altera\u00e7\u00f5es deveriam entrar em vigor 01\/01\/2019. Por\u00e9m, este prazo foi prorrogado e passaram a ter efeito a partir de 01\/03\/2019. As empresas j\u00e1 devem realizar a apura\u00e7\u00e3o do <strong>ICMS-ST<\/strong>, identificando se t\u00eam cr\u00e9dito ou d\u00e9bito deste imposto.<\/p>\n<p>A partir de 07\/05\/2019, conforme descrito na Nota T\u00e9cnica 2018\/005 vers\u00e3o 1.2, est\u00e3o previstos os campos para apura\u00e7\u00e3o dos repasses do <strong>ICMS-ST<\/strong> no Layout (XML) da <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\">NF-e (Nota Fiscal Eletr\u00f4nica)<\/a><\/strong> e <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-consumidor-eletronica-nfc-e\/\">NFC-e (Nota Fiscal de Consumidor eletr\u00f4nica)<\/a><\/strong>. Sendo obrigat\u00f3rio que o XML da nota emitida esteja adequado as novas altera\u00e7\u00f5es, a partir desta data.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Quem ser\u00e1 afetado<\/h2>\n<p>Todos as empresas que compram e revendem mercadorias com substitui\u00e7\u00e3o tribut\u00e1ria devem se adaptar ao novo c\u00e1lculo.<\/p>\n<p>Um atacado, por exemplo, pode comprar de uma ind\u00fastria e as mercadorias serem tributadas pelo regime da ST. Neste caso, as notas fiscais emitidas por este atacado dever\u00e3o conter a base de c\u00e1lculo e o valor do <strong>ICMS-ST<\/strong> retido anteriormente, na hora da compra.<\/p>\n<p>O varejo tamb\u00e9m ser\u00e1 afetado. Se um com\u00e9rcio varejista compra mercadorias diretamente de uma ind\u00fastria ou de um atacado e essas mercadorias forem tributadas pelo regime da ST, as notas fiscais emitidas precisar\u00e3o ter a base de c\u00e1lculo e o valor da substitui\u00e7\u00e3o tribut\u00e1ria retidas no in\u00edcio da opera\u00e7\u00e3o, ou seja, na opera\u00e7\u00e3o de compra.<\/p>\n<p>Se o estabelecimento est\u00e1 envolvido com pagamento ou cobran\u00e7a de substitui\u00e7\u00e3o tribut\u00e1ria, ent\u00e3o ele ser\u00e1 um \u201c<strong>substituto<\/strong>\u201d ou um \u201c<strong>substitu\u00eddo<\/strong>\u201d.<\/p>\n<p>O <strong>substituto <\/strong>\u00e9 o respons\u00e1vel pela reten\u00e7\u00e3o e recolhimento do imposto incidentes nas opera\u00e7\u00f5es.<\/p>\n<p>J\u00e1 o <strong>substitu\u00eddo <\/strong>vem a ser aquele que j\u00e1 teve o imposto devido (relativo \u00e0s suas opera\u00e7\u00f5es e presta\u00e7\u00f5es de servi\u00e7os) pago pelo contribuinte <strong>substituto<\/strong>. Ou seja, \u00e9 quem ir\u00e1 revender as mercadorias.<\/p>\n<p>Na pr\u00e1tica, se o com\u00e9rcio varejista vende mercadorias com a CST \u201860\u2019 ou CSOSN \u2018500\u2019, o item da nota fiscal dever\u00e1 discriminar a base de c\u00e1lculo e o valor da substitui\u00e7\u00e3o retidas na compra.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Como funciona o c\u00e1lculo<\/h2>\n<p>Dentro das opera\u00e7\u00f5es da Substitui\u00e7\u00e3o Tribut\u00e1ria temos a figura da MVA (Margem de Valor Agregado). Essa margem \u00e9 um percentual que deve ser acrescentado ao valor da opera\u00e7\u00e3o para compor a base de c\u00e1lculo do ICMS Substitui\u00e7\u00e3o Tribut\u00e1ria, quando as mercadorias n\u00e3o tiverem pre\u00e7o de refer\u00eancia.<\/p>\n<p>A MVA \u00e9 determinada pelos governos e vem a ser a margem de lucro que o produto teria na hora que o com\u00e9rcio varejista revende a mercadoria. Ela \u00e9 determinante no c\u00e1lculo do valor da substitui\u00e7\u00e3o tribut\u00e1ria e, por consequ\u00eancia, no pre\u00e7o final da mercadoria ao consumidor, j\u00e1 que esse imposto \u00e9 pago na hora que a mercadoria \u00e9 vendida, l\u00e1 no in\u00edcio da cadeia produtiva.<\/p>\n<p>Assim, se um produto tem MVA de 40%. o pre\u00e7o final do produto para o consumidor ser\u00e1 \u2018X\u2019. Se a MVA \u00e9 50%, o pre\u00e7o final do produto ser\u00e1 10% maior.<\/p>\n<p>Para chegar na nova base de c\u00e1lculo e valor da substitui\u00e7\u00e3o ser\u00e1 necess\u00e1ria a realiza\u00e7\u00e3o de um levantamento dos pre\u00e7os de compra dos produtos que contenham ICMS ST.<\/p>\n<p>A mec\u00e2nica de funcionamento deste processo funciona da seguinte maneira:<\/p>\n<p>Digamos que um estabelecimento comprou uma mercadoria e pagou substitui\u00e7\u00e3o tribut\u00e1ria por ela. Estas mercadorias compradas est\u00e3o identificadas nas seguintes notas de compra:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1644\" src=\"http:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-01.png\" alt=\"substituicao tributaria Nota de compra\" width=\"906\" height=\"271\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-01.png 906w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-01-300x90.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-01-768x230.png 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-01-120x36.png 120w\" sizes=\"(max-width: 906px) 100vw, 906px\" \/><\/p>\n<p>Deve-se observar as compras sempre partindo da \u00faltima nota. Ou seja, observar a tabela sempre de baixo para cima.<\/p>\n<p>Dadas essas notas de compra, considera-se uma situa\u00e7\u00e3o de exemplo onde o comerciante emite uma nota fiscal vendendo 1707 pe\u00e7as dessa mesma mercadoria.<\/p>\n<p>A nota fiscal mais recente (\u00faltima da tabela, que foi de 1700 unidades) n\u00e3o cobre totalmente a quantidade da nota fiscal de venda (que \u00e9 de 1707 unidades).<\/p>\n<p>Portanto pega-se a nota anterior de compra (que foi de 5 unidades) e soma-se. Mesmo assim (1705), ainda n\u00e3o \u00e9 poss\u00edvel alcan\u00e7ar o total a ser faturado.<\/p>\n<p>Pega-se, seguindo a mesma ordem, a nota de compra anterior (que foi de 32 unidades).<\/p>\n<p>Desta, n\u00e3o ser\u00e1 necess\u00e1ria a quantidade total. Apenas 2 unidades desta nota ser\u00e3o utilizadas.<\/p>\n<p>Soma-se as informa\u00e7\u00f5es dessas tr\u00eas notas para calcular a Base de C\u00e1lculo do <strong>ICMS-ST<\/strong> Retido e o Valor do <strong>ICMS-ST<\/strong> Retido da nova nota fiscal:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1645\" src=\"http:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-2-1.png\" alt=\"substituicao tributaria Base de C\u00e1lculo do ICMS-ST Retido e o Valor do ICMS-ST Retido\" width=\"977\" height=\"328\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-2-1.png 977w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-2-1-300x101.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-2-1-768x258.png 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-2-1-120x40.png 120w\" sizes=\"(max-width: 977px) 100vw, 977px\" \/><\/p>\n<p>Por fim, a nota fiscal de venda ir\u00e1 apresentar a seguinte informa\u00e7\u00e3o:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1646\" src=\"http:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-3-1.png\" alt=\"Nota fiscal de venda\" width=\"958\" height=\"183\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-3-1.png 958w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-3-1-300x57.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-3-1-768x147.png 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Tabela-3-1-120x23.png 120w\" sizes=\"(max-width: 958px) 100vw, 958px\" \/><\/p>\n<p>Visto que foram vendidas 1707 unidades e usados os estoques das notas de compra (contando sempre da mais recente para tr\u00e1s), ao final ainda sobrar\u00e1 saldo dispon\u00edvel a ser usado na pr\u00f3xima vez que o produto for vendido, seguindo as mesmas regras de c\u00e1lculo:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1647\" src=\"http:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-04.png\" alt=\"Regras de c\u00e1lculo\" width=\"949\" height=\"169\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-04.png 949w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-04-300x53.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-04-768x137.png 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/tabela-04-120x21.png 120w\" sizes=\"(max-width: 949px) 100vw, 949px\" \/><\/p>\n<div role=\"main\" id=\"calculo-da-substituicao-tributaria-icms-st-final-5d9a7f7ad961293c2c80\"><\/div>\n<p><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><br \/>\n<script type=\"text\/javascript\">  new RDStationForms('calculo-da-substituicao-tributaria-icms-st-final-5d9a7f7ad961293c2c80-html', 'UA-35181520-1').createForm();\n<\/script><\/p>\n<div id=\"veja-tambem-final\">\n<span class=\"subtitulo\">Veja tamb\u00e9m<\/span><\/p>\n<p><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"351\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms imposto faturamento sistema de gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg 624w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial-300x169.jpg 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/> <span>ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/rot-st-regime-optativo-de-tributacao-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"626\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"rot-st-tributacao-faturamento-gestao-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg 626w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-150x150.jpg 150w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-300x300.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/> <span>ROT-ST: Regime Optativo de Tributa\u00e7\u00e3o da Substitui\u00e7\u00e3o Tribut\u00e1ria<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-de-devolucao-as-5-duvidas-mais-comuns-ao-emitir-uma\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/nota-de-devolu\u00e7\u00e3o-faturamento-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nota de devolu\u00e7\u00e3o faturamento gest\u00e3o cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/nota-de-devolu\u00e7\u00e3o-faturamento-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/nota-de-devolu\u00e7\u00e3o-faturamento-gest\u00e3o-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Nota de devolu\u00e7\u00e3o: as 5 d\u00favidas mais comuns ao emitir uma<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-agilizar-meu-faturamento-qual-cfop-usar\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/cfop-faturamento-gestao-cr-sistemas-e-web-linko-comercial.jpeg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop faturamento gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/cfop-faturamento-gestao-cr-sistemas-e-web-linko-comercial.jpeg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/cfop-faturamento-gestao-cr-sistemas-e-web-linko-comercial-300x229.jpeg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como agilizar meu faturamento? Qual CFOP usar?<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/entenda-definitivamente-a-ncm-e-evite-imposto-indevido\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"120\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-120x120.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-120x120.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-150x150.jpg 150w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-300x300.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003.jpg 450w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>Entenda definitivamente a NCM e evite imposto indevido<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/markup-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"markup gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Markup: como calcular<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sped-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"924\" height=\"616\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped fiscal linko comercial gestao cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg 924w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-768x512.jpg 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/> <span>SPED Fiscal<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nota fiscal eletronica nf-e linko comercial cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Nota Fiscal Eletr\u00f4nica (NF-e): o qu\u00ea \u00e9?<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/5-dicas-antes-de-implantar-o-cupom-fiscal-eletronico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop Classifica\u00e7\u00e3o fiscal como implantar cupom fiscal eletr\u00f4nico cupom fiscal eletr\u00f4nico dicas exig\u00eancia fiscal faturamento impostos itens vendidos NCM nota fiscal eletr\u00f4nica Tributos vendas vendendo bem cupom fiscal eletronico linko software gestao nfc-e ecf\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>5 dicas ANTES de implantar o cupom fiscal eletr\u00f4nico<\/span><\/a><\/p>\n<\/div>\n<div id=\"veja-tambem\">\n<span class=\"subtitulo\">Veja tamb\u00e9m<\/span> <\/p>\n<p><a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"351\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms imposto faturamento sistema de gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg 624w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial-300x169.jpg 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/> <span>ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/rot-st-regime-optativo-de-tributacao-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"626\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"rot-st-tributacao-faturamento-gestao-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial.jpg 626w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-150x150.jpg 150w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/rot-st-tributacao-faturamento-gestao-linko-comercial-300x300.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/> <span>ROT-ST: Regime Optativo de Tributa\u00e7\u00e3o da Substitui\u00e7\u00e3o Tribut\u00e1ria<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/nota-de-devolucao-as-5-duvidas-mais-comuns-ao-emitir-uma\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/nota-de-devolu\u00e7\u00e3o-faturamento-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nota de devolu\u00e7\u00e3o faturamento gest\u00e3o cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/nota-de-devolu\u00e7\u00e3o-faturamento-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/06\/nota-de-devolu\u00e7\u00e3o-faturamento-gest\u00e3o-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Nota de devolu\u00e7\u00e3o: as 5 d\u00favidas mais comuns ao emitir uma<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/como-agilizar-meu-faturamento-qual-cfop-usar\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/cfop-faturamento-gestao-cr-sistemas-e-web-linko-comercial.jpeg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop faturamento gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/cfop-faturamento-gestao-cr-sistemas-e-web-linko-comercial.jpeg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/cfop-faturamento-gestao-cr-sistemas-e-web-linko-comercial-300x229.jpeg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como agilizar meu faturamento? Qual CFOP usar?<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/entenda-definitivamente-a-ncm-e-evite-imposto-indevido\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"120\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-120x120.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-120x120.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-150x150.jpg 150w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003-300x300.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/03\/IMG_003.jpg 450w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>Entenda definitivamente a NCM e evite imposto indevido<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/markup-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"markup gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/01\/markup-gestao-linko-comercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Markup: como calcular<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/sped-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"924\" height=\"616\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped fiscal linko comercial gestao cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg 924w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-768x512.jpg 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/> <span>SPED Fiscal<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nota fiscal eletronica nf-e linko comercial cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Nota Fiscal Eletr\u00f4nica (NF-e): o qu\u00ea \u00e9?<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/5-dicas-antes-de-implantar-o-cupom-fiscal-eletronico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop Classifica\u00e7\u00e3o fiscal como implantar cupom fiscal eletr\u00f4nico cupom fiscal eletr\u00f4nico dicas exig\u00eancia fiscal faturamento impostos itens vendidos NCM nota fiscal eletr\u00f4nica Tributos vendas vendendo bem cupom fiscal eletronico linko software gestao nfc-e ecf\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>5 dicas ANTES de implantar o cupom fiscal eletr\u00f4nico<\/span><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Substitui\u00e7\u00e3o tribut\u00e1ria (ICMS-ST): entenda como funciona o c\u00e1lculo, quais os prazos para cumprimento desta exig\u00eancia fiscal, quem deve calcular e como fazer.<\/p>\n","protected":false},"author":8,"featured_media":1635,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[279],"tags":[48,84,358],"class_list":["post-1628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacao","tag-impostos","tag-nota-fiscal","tag-tributacao"],"_links":{"self":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/1628"}],"collection":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/comments?post=1628"}],"version-history":[{"count":74,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/1628\/revisions"}],"predecessor-version":[{"id":5599,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/1628\/revisions\/5599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media\/1635"}],"wp:attachment":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media?parent=1628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/categories?post=1628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/tags?post=1628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}