{"id":7254,"date":"2023-07-05T12:40:52","date_gmt":"2023-07-05T15:40:52","guid":{"rendered":"https:\/\/cr.inf.br\/blog\/?p=7254"},"modified":"2023-08-31T13:21:26","modified_gmt":"2023-08-31T16:21:26","slug":"icms-tributacao-monofasica-sobre-combustiveis","status":"publish","type":"post","link":"https:\/\/cr.inf.br\/blog\/icms-tributacao-monofasica-sobre-combustiveis\/","title":{"rendered":"ICMS: Tributa\u00e7\u00e3o Monof\u00e1sica sobre Combust\u00edveis"},"content":{"rendered":"<p><span class=\"subtitulo\">ICMS &#8211; Tributa\u00e7\u00e3o Monof\u00e1sica sobre Combust\u00edveis: veja quais s\u00e3o os produtos e os contribuintes afetados, como ficam as al\u00edquotas e destina\u00e7\u00e3o do imposto e o que muda nos documentos fiscais.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-tributacao-monofasica-combustiveis-cr-sistemas-e-web.jpg\" alt=\"icms-tributacao-monofasica-combustiveis-cr-sistemas-e-web-linko-comercial\" width=\"1458\" height=\"1113\" class=\"aligncenter size-full wp-image-7258\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-tributacao-monofasica-combustiveis-cr-sistemas-e-web.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-tributacao-monofasica-combustiveis-cr-sistemas-e-web-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-tributacao-monofasica-combustiveis-cr-sistemas-e-web-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-tributacao-monofasica-combustiveis-cr-sistemas-e-web-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/><\/p>\n<p><!--more--><\/p>\n<p>Publicado no Di\u00e1rio Oficial da Uni\u00e3o em 23\/12\/2022, o Conv\u00eanio 199\/2022 trouxe uma importante mudan\u00e7a na tributa\u00e7\u00e3o de alguns combust\u00edveis.<\/p>\n<p>Trata-se da Tributa\u00e7\u00e3o Monof\u00e1sica do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a><\/strong> que ser\u00e1 aplicada nas opera\u00e7\u00f5es de diesel, biodiesel e g\u00e1s liquefeito de petr\u00f3leo, inclusive o derivado de g\u00e1s natural.<\/p>\n<p>Esse novo m\u00e9todo de c\u00e1lculo far\u00e1 com que o ICMS seja cobrado uma \u00fanica vez, qualquer que seja a finalidade das opera\u00e7\u00f5es (mesmo as iniciadas no exterior).<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Produtos afetados pelo Conv\u00eanio<\/h2>\n<p>Nas opera\u00e7\u00f5es que envolvem diesel, biodiesel e g\u00e1s liquefeito de petr\u00f3leo h\u00e1 algumas siglas que s\u00e3o comuns e que definem de forma mais espec\u00edfica os produtos.<\/p>\n<p>Cada um dos produtos tem seu respectivo c\u00f3digo ANP. Voc\u00ea pode conferir a Tabela da ANP na \u00edntegra aqui: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/anp-codigo-da-agencia-nacional-do-petroleo\/\">ANP \u2013 C\u00f3digo da Ag\u00eancia Nacional do Petr\u00f3leo<\/a><\/strong><\/p>\n<p>Veja a lista abaixo para se familiarizar com os termos e produtos envolvidos.<\/p>\n<ul>\n<li><strong>B100:<\/strong> Biodiesel<\/li>\n<li><strong>\u00d3leo Diesel A:<\/strong> Combust\u00edvel puro, sem adi\u00e7\u00e3o de B100<\/li>\n<li><strong>\u00d3leo Diesel B:<\/strong> Combust\u00edvel obtido da mistura de \u00d3leo Diesel A com B100<\/li>\n<li><strong>GLP:<\/strong> G\u00e1s liquefeito de petr\u00f3leo<\/li>\n<li><strong>GLGN:<\/strong> G\u00e1s liquefeito de g\u00e1s natural<\/li>\n<li><strong>GLGNi:<\/strong> G\u00e1s liquefeito de g\u00e1s natural importado<\/li>\n<li><strong>GLGNn:<\/strong> G\u00e1s liquefeito de g\u00e1s natural nacional<\/li>\n<li><strong>GLP\/GLGN:<\/strong> Denomina\u00e7\u00e3o para quaisquer composi\u00e7\u00f5es que contenham GLP, GLGn ou GLGi, n\u00e3o importando o percentual<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Quem s\u00e3o os contribuintes afetados com a nova modalidade de tributa\u00e7\u00e3o?<\/h2>\n<p>De acordo com a Lei Complementar 192\/22, s\u00e3o considerados contribuintes e portanto precisam ficar atentos a essas mudan\u00e7as:<\/p>\n<ul>\n<li>O produtor nacional de biocombust\u00edveis;<\/li>\n<li>A refinaria de petr\u00f3leo e suas bases;<\/li>\n<li>As CPQs (Centrais de Mat\u00e9rias-Primas Petroqu\u00edmicas);<\/li>\n<li>As UPGNs (Unidade de Processamento de G\u00e1s Natural);<\/li>\n<li>O formulador de combust\u00edveis;<\/li>\n<li>O importador de combust\u00edveis;<\/li>\n<li>O distribuidor de combust\u00edveis em suas opera\u00e7\u00f5es como importador.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Al\u00edquotas e destina\u00e7\u00e3o do imposto<\/h2>\n<p>Para cada um dos combust\u00edveis o conv\u00eanio estabelece as al\u00edquotas e quem ir\u00e1 se beneficiar do ICMS.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Al\u00edquotas<\/h2>\n<p>As al\u00edquotas de ICMS ser\u00e3o uniformes em todo o territ\u00f3rio nacional.<\/p>\n<p>Elas ser\u00e3o espec\u00edficas por unidade de medida (litro ou quilograma). Al\u00edquotas assim s\u00e3o conhecidas como \u201c<em>ad rem<\/em>\u201d.<\/p>\n<p>Diferente das <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-aumento-de-aliquotas-em-2023\/\">al\u00edquotas comuns em percentual<\/a><\/strong>, al\u00edquotas <em>ad rem<\/em> tem seus valores fixos em Reais.<\/p>\n<p>Os valores fixados para a tributa\u00e7\u00e3o monof\u00e1sica s\u00e3o os seguintes:<\/p>\n<ul>\n<li><strong>Diesel e biodiesel:<\/strong> R$ 0,9456 (por litro)<\/li>\n<li><strong>GLP\/GLGN<\/strong> (inclusive o derivado do g\u00e1s natural): R$ 1,2571 (por quilo)<\/li>\n<\/ul>\n<p>O valor do imposto ser\u00e1 a multiplica\u00e7\u00e3o da al\u00edquota pelo peso ou volume do combust\u00edvel.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Destina\u00e7\u00e3o do imposto<\/h2>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Situa\u00e7\u00e3o 1)<\/h2>\n<p>Nas opera\u00e7\u00f5es com \u00d3leo Diesel A ou GLP o imposto cabe a cada Estado (UF) onde ocorrer o consumo.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Situa\u00e7\u00e3o 2)<\/h2>\n<p>Nas opera\u00e7\u00f5es com B100 ou GLGN que ocorrerem entre os estados, e que forem destinadas a n\u00e3o contribuintes, o imposto caber\u00e1 \u00e0 UF de origem.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Situa\u00e7\u00e3o 3)<\/h2>\n<p>Em opera\u00e7\u00f5es interestaduais com B100 ou GLGN realizadas entre contribuintes, o imposto vai ser repartido entre a UF de origem e a UF de destino.<\/p>\n<p>Aqui \u00e9 necess\u00e1rio observar os tr\u00eas itens a seguir.<\/p>\n<p><strong>a)<\/strong> B100 ou GLGN de origem importada na propor\u00e7\u00e3o de <strong>22,22%<\/strong> para a UF do importador e <strong>77,78%<\/strong> para a UF de destino.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto1-cr-sistemas-e-web-linko-comercial.png\" alt=\"icms-monofasico-combustivel-cr-sistemas-e-web\" width=\"371\" height=\"232\" class=\"aligncenter size-full wp-image-7255\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto1-cr-sistemas-e-web-linko-comercial.png 371w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto1-cr-sistemas-e-web-linko-comercial-300x188.png 300w\" sizes=\"(max-width: 371px) 100vw, 371px\" \/><\/p>\n<p><strong>b)<\/strong> B100 ou GLGN de origem nacional na propor\u00e7\u00e3o de <strong>38,89%<\/strong> para a UF do produtor e <strong>61,11%<\/strong> para a UF de destino nas opera\u00e7\u00f5es originadas em Minas Gerais, Paran\u00e1, Rio de Janeiro, Rio Grande do Sul, Santa Catarina ou S\u00e3o Paulo e n\u00e3o destinadas a nenhuma delas.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto2-cr-sistemas-e-web-linko-comercial.png\" alt=\"icms-monofasico-combustivel-cr-sistemas-e-web\" width=\"375\" height=\"219\" class=\"aligncenter size-full wp-image-7256\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto2-cr-sistemas-e-web-linko-comercial.png 375w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto2-cr-sistemas-e-web-linko-comercial-300x175.png 300w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/p>\n<p><strong>c)<\/strong> B100 ou GLGN de origem nacional na propor\u00e7\u00e3o de <strong>66,67%<\/strong> para a UF do produtor e <strong>33,33%<\/strong> para a UF de destino.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto3-cr-sistemas-e-web-linko-comercial.png\" alt=\"icms-monofasico-combustivel-cr-sistemas-e-web\" width=\"409\" height=\"223\" class=\"aligncenter size-full wp-image-7257\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto3-cr-sistemas-e-web-linko-comercial.png 409w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/07\/icms-destinacao-imposto3-cr-sistemas-e-web-linko-comercial-300x164.png 300w\" sizes=\"(max-width: 409px) 100vw, 409px\" \/><\/p>\n<p>Desconsidera-se do item acima as opera\u00e7\u00f5es referidas na al\u00ednea \u201cb\u201d do inciso X do \u00a7 2\u00ba do artigo 155 da Constitui\u00e7\u00e3o Federal de 1988 que, de forma resumida, diz o seguinte:<\/p>\n<p><em>&#8220;N\u00e3o incide ICMS sobre opera\u00e7\u00f5es que destinem a outros Estados petr\u00f3leo, inclusive lubrificantes, combust\u00edveis l\u00edquidos e gasosos dele derivados e energia el\u00e9trica.&#8221;<\/em><\/p>\n<p>O motivo disso \u00e9 que a tributa\u00e7\u00e3o do ICMS sobre estes produtos (dentre eles a energia el\u00e9trica) \u00e9 regida pelo princ\u00edpio do destino.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Situa\u00e7\u00e3o 4)<\/h2>\n<p>Na opera\u00e7\u00e3o com \u00d3leo Diesel B, o imposto da parcela de \u00d3leo Diesel A, contido na mistura, caber\u00e1 \u00e0 UF onde ocorrer o consumo e o imposto da parcela do B100 contido na mistura ser\u00e1 repartido entre a UF de origem e a UF de destino nas propor\u00e7\u00f5es descritas na Situa\u00e7\u00e3o 3.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Situa\u00e7\u00e3o 5)<\/h2>\n<p>Nas opera\u00e7\u00f5es com GLP\/GLGN, entre contribuintes, o imposto da parcela de GLP contido na mistura caber\u00e1 \u00e0 UF onde ocorrer o consumo e o imposto da parcela de GLGN contido na mistura ser\u00e1 repartido entre a UF de origem e de destino nas propor\u00e7\u00f5es descritas na Situa\u00e7\u00e3o 3.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Fato gerador do imposto<\/h2>\n<p>O fato gerador vem a ser o evento que ir\u00e1 resultar num valor conhecido como base de c\u00e1lculo.<\/p>\n<p>Esta base de c\u00e1lculo ser\u00e1 o ponto de partida para aplicar a al\u00edquota e chegar no valor do imposto.<\/p>\n<p>Os seguintes eventos s\u00e3o considerados como fatos geradores para a Tributa\u00e7\u00e3o Monof\u00e1sica dos Combust\u00edveis:<\/p>\n<ul>\n<li>Desembara\u00e7o aduaneiro do combust\u00edvel nas <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/impostos-de-importacao\/\">opera\u00e7\u00f5es de importa\u00e7\u00e3o<\/a><\/strong><\/li>\n<li>Sa\u00edda de combust\u00edvel de estabelecimento de contribuinte, exceto se importado.<\/li>\n<\/ul>\n<p>Este material a seguir aborda de forma detalhada o fato gerador: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-importacao-como-calcular-o-icms-na-importacao\/\">ICMS importa\u00e7\u00e3o: como calcular o ICMS na importa\u00e7\u00e3o<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Informa\u00e7\u00f5es complementares da LC 199\/2022<\/h2>\n<p>\u00a71\u00ba N\u00e3o se considera fato gerador do imposto a comercializa\u00e7\u00e3o de combust\u00edvel \u00e0 temperatura ambiente, pelos estabelecimentos distribuidores, em volume superior ao recebido de seus fornecedores, faturado a 20\u00b0 C, decorrente de varia\u00e7\u00e3o volum\u00e9trica, cuja varia\u00e7\u00e3o esteja dentro do limite previsto pelo FCV divulgado em Ato COTEPE\/ICMS.<\/p>\n<p>\u00a72\u00ba Na constata\u00e7\u00e3o de comercializa\u00e7\u00e3o de combust\u00edvel \u00e0 temperatura ambiente, pelos estabelecimentos distribuidores, em volume superior ao recebido de seus fornecedores, faturado a 20\u00b0 C, decorrente de varia\u00e7\u00e3o volum\u00e9trica, cuja varia\u00e7\u00e3o esteja acima do limite previsto pelo FCV divulgado em Ato COTEPE\/ICMS, a UF do distribuidor dever\u00e1 considerar como base de c\u00e1lculo a diferen\u00e7a entre o volume de estoque final adicionado ao volume total de sa\u00eddas \u00e0 temperatura ambiente e o volume de estoque inicial adicionado ao volume total de entradas \u00e0 temperatura ambiente, aplicando-se a corre\u00e7\u00e3o volum\u00e9trica sobre o volume recebido a 20\u00b0 C, conforme a seguinte f\u00f3rmula:<\/p>\n<p>Base de C\u00e1lculo = (Volume em Estoque Final a Temperatura Ambiente + Volume Total de Sa\u00eddas a Temperatura Ambiente) \u2013 [Volume em Estoque Inicial a Temperatura Ambiente + Volume Total de Entradas a Temperatura Ambiente + (Volume Total de Entradas a 20\u00b0 C \/ FCV)]<\/p>\n<p>\u00a73\u00ba Considera-se ocorrido o fato gerador no momento da constata\u00e7\u00e3o de mercadoria desacobertada de documenta\u00e7\u00e3o fiscal regulamentar, nos termos da legisla\u00e7\u00e3o estadual e distrital.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Quem \u00e9 o respons\u00e1vel pelo recolhimento do imposto?<\/h2>\n<p>A premissa da Tributa\u00e7\u00e3o Monof\u00e1sica Sobre os Combust\u00edveis \u00e9 que o imposto ser\u00e1 recolhido uma \u00fanica vez, no in\u00edcio da opera\u00e7\u00e3o.<\/p>\n<p>H\u00e1 in\u00fameras regras que precisam ser observadas no momento do recolhimento do imposto.<\/p>\n<p>O Conv\u00eanio 199\/22 determina todas essas regras.<\/p>\n<p>N\u00e3o colocaremos essas regras aqui, visto que in\u00fameras altera\u00e7\u00f5es e adi\u00e7\u00f5es t\u00eam sido feitas no Conv\u00eanio.<\/p>\n<p>Por isso, recomendamos entender cada uma delas pela leitura do texto original do Conv\u00eanio 199\/2022.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Opera\u00e7\u00f5es subsequentes<\/h2>\n<p>Se a tributa\u00e7\u00e3o ser\u00e1 feita no in\u00edcio da opera\u00e7\u00e3o, como ficam as opera\u00e7\u00f5es subsequentes?<\/p>\n<p>Todo estabelecimento que tiver importado ou recebido combust\u00edvel derivado de petr\u00f3leo ou GLGN diretamente de um contribuinte dever\u00e1:<\/p>\n<ul>\n<li>Nas opera\u00e7\u00f5es internas ou interestaduais indicar na <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\">NF-e<\/a><\/strong> ou <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-consumidor-eletronica-nfc-e\/\">NFC-e<\/a><\/strong> o valor do imposto cobrado sujeito \u00e0 Tributa\u00e7\u00e3o Monof\u00e1sica em opera\u00e7\u00e3o anterior para o combust\u00edvel derivado de petr\u00f3leo e o valor do imposto retido relativo ao biocombust\u00edvel destinado \u00e0 UF de destino (se for ocaso).<\/li>\n<li>Quando n\u00e3o houver campos pr\u00f3prios, os valores devem ser colocados nas informa\u00e7\u00f5es complementares da nota fiscal. A express\u00e3o \u201cICMS a ser recolhido e repassado nos termos do Cap\u00edtulo V do Conv\u00eanio ICMS 199\/22\u201d tamb\u00e9m dever\u00e1 constar na nota fiscal.<\/li>\n<li>Enviar os dados das opera\u00e7\u00f5es de forma eletr\u00f4nica para os \u00f3rg\u00e3os respons\u00e1veis.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Aproveitamento de cr\u00e9dito<\/h2>\n<p>Dado que o regime de tributa\u00e7\u00e3o monof\u00e1sica \u00e9 incompat\u00edvel com o regime geral (<strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\">Lucro Presumido<\/a><\/strong> e <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a><\/strong>) de apura\u00e7\u00e3o do <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a><\/strong>, n\u00e3o h\u00e1 como apropriar-se de cr\u00e9ditos das opera\u00e7\u00f5es que antecedem as sa\u00eddas de \u00d3leo Diesel A, B100, GLP e GLGN.<\/p>\n<p>A afirma\u00e7\u00e3o acima \u00e9 verdadeira at\u00e9 um determinado ponto. \u00c9 preciso fazer um adendo a essa quest\u00e3o dos d\u00e9bitos e cr\u00e9ditos.<\/p>\n<p>Os contribuintes de ICMS neste caso s\u00e3o os importadores e as ind\u00fastrias. Por consequ\u00eancia os distribuidores, os TRR (Transportador \/ Revendedor \/ Retalhista) e demais revendedores n\u00e3o v\u00e3o recolher ICMS.<\/p>\n<p>As sa\u00eddas (vendas) destes revendedores, n\u00e3o tendo tributa\u00e7\u00e3o de ICMS, n\u00e3o ter\u00e3o possibilidade de cr\u00e9dito pelas entradas.<\/p>\n<p>Se n\u00e3o h\u00e1 d\u00e9bito, n\u00e3o vai haver cr\u00e9dito.<\/p>\n<p>Por\u00e9m, o conv\u00eanio ICMS 26\/2023, que trata sobre o direto ao cr\u00e9dito do ICMS nas opera\u00e7\u00f5es que falamos neste material, \u201cd\u00e1 direito de se creditar do imposto vindo da entrada de combust\u00edveis submetidos ao regime de tributa\u00e7\u00e3o monof\u00e1sica, quando o combust\u00edvel for utilizado como insumo\u201d.<\/p>\n<p>Isso significa que as ind\u00fastrias que utilizam o combust\u00edvel para gerar energia para a produ\u00e7\u00e3o de outros produtos, assim como as transportadoras que fazem transportes intermunicipais e interestaduais, podem aproveitar o <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">cr\u00e9dito do imposto<\/a><\/strong>.<\/p>\n<p>A \u00fanica coisa que muda aqui \u00e9 a f\u00f3rmula de obten\u00e7\u00e3o do cr\u00e9dito.<\/p>\n<p>Enquanto nas opera\u00e7\u00f5es mais comuns de ICMS \u00e9 utilizada uma al\u00edquota percentual, aqui ser\u00e1 utilizado um valor por quilo ou litro de combust\u00edvel.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">O que muda nos documentos fiscais?<\/h2>\n<p>A Tributa\u00e7\u00e3o Monof\u00e1sica sobre os Combust\u00edveis vai trazer mudan\u00e7as para quem emite notas fiscais.<\/p>\n<p>As empresas j\u00e1 t\u00eam dispon\u00edvel um conjunto de campos novos que devem ser preenchidos.<\/p>\n<p>O Portal Nacional da Nota Fiscal Eletr\u00f4nica disponibilizou as modifica\u00e7\u00f5es do Layout XML da <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\">NF-e<\/a><\/strong> e <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-consumidor-eletronica-nfc-e\/\">NFC-e<\/a><\/strong>. <\/p>\n<p>Para que as empresas tenham tempo h\u00e1bil na adapta\u00e7\u00e3o dos <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sistema-de-gestao\/\">sistemas emissores de documentos fiscais<\/a><\/strong>, foi dado um prazo at\u00e9 dia 30\/10\/2023. A partir desta data, caso os sistemas n\u00e3o estiverem adaptados ao novo esquema de tributa\u00e7\u00e3o, haver\u00e1 rejei\u00e7\u00e3o das notas.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Tabela de C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria (CST)<\/h2>\n<p>Em nosso material sobre ICMS mostramos a tabela com os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria (CST) atuais. Est\u00e1 dispon\u00edvel aqui: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/a><\/strong><\/p>\n<p>O novo sistema de tributa\u00e7\u00e3o dos combust\u00edveis vai incluir novos c\u00f3digos nessa tabela:<\/p>\n<ul>\n<li>02 = Tributa\u00e7\u00e3o monof\u00e1sica pr\u00f3pria sobre combust\u00edveis;<\/li>\n<li>15 = Tributa\u00e7\u00e3o monof\u00e1sica pr\u00f3pria e com responsabilidade pela reten\u00e7\u00e3o sobre combust\u00edveis;<\/li>\n<li>53 = Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edveis com recolhimento diferido;<\/li>\n<li>61 = Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edveis cobrada anteriormente.<\/li>\n<\/ul>\n<p>Os c\u00f3digos representam grupos de informa\u00e7\u00f5es que, no XML, ter\u00e3o v\u00e1rios campos novos a serem calculados e preenchidos.<\/p>\n<p>Um exemplo: o c\u00f3digo 02 ter\u00e1 a quantidade tributada de combust\u00edvel, a al\u00edquota <em>ad rem<\/em> do imposto e o valor do imposto.<\/p>\n<p>Assim, por exemplo, numa situa\u00e7\u00e3o em que o contribuinte vender <strong>13 kg<\/strong> de GLP, ser\u00e3o cobrados R$ <strong>16,34<\/strong> de ICMS:<\/p>\n<p><strong>13 kg X R$ 1,2571 (<em>ad rem<\/em>) = R$ 16,34<\/strong><\/p>\n<p>Este imposto ser\u00e1 cobrado no in\u00edcio da opera\u00e7\u00e3o e as revendas apenas repassam o custo para a frente depois.<\/p>\n<p>O dep\u00f3sito de GLP far\u00e1 a venda com o CST 61 (tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edveis cobrada anteriormente), no mesmo estilo que \u00e9 feito com a CST 60 das opera\u00e7\u00f5es com <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/\">Substitui\u00e7\u00e3o Tribut\u00e1ria<\/a><\/strong>.<\/p>\n<p>N\u00e3o mencionamos aqui os exemplos com a CSOSN, visto que as empresas optantes pelo <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples Nacional<\/a><\/strong> n\u00e3o ser\u00e3o afetadas por este novo sistema.<\/p>\n<p>&nbsp;<\/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\/linko-comercial-as-4-funcionalidades-preferidas-pelos-usuarios\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"linko-comercial-4-funcionalidades-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>LINKO Comercial: As 4 funcionalidades preferidas pelos usu\u00e1rios<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"84\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST) software gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-300x210.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-768x538.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto.jpg 810w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria &#8211; ICMS-ST<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-aumento-de-aliquotas-em-2023\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms-altera\u00e7\u00f5es-aliquotas-cr-sistemas-e-web-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>ICMS: aumento de al\u00edquotas em 2023<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/impostos-de-importacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"impostos de importacao gestao tributacao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Impostos de importa\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/ipi-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/06\/ipi-como-calcular-tributacao-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"ipi como calcular cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/06\/ipi-como-calcular-tributacao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/06\/ipi-como-calcular-tributacao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>IPI: como calcular<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/juros-o-que-e-e-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/juros-financeiro-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/juros-financeiro-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/juros-financeiro-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Juros: o que \u00e9 e como calcular<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/capital-de-giro\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/capital-de-giro-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"capital de giro financeiro cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/capital-de-giro-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/capital-de-giro-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Capital de giro<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/suprimento\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/12\/suprimento-caixa-financeiro-gestao-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"suprimento financeiro caixa gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/12\/suprimento-caixa-financeiro-gestao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/12\/suprimento-caixa-financeiro-gestao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Suprimento<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/custo-medio-planilha-modelo-de-calculo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/11\/custo-medio-financeiro-estoque-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"custo medio financeiro estoque cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/11\/custo-medio-financeiro-estoque-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/11\/custo-medio-financeiro-estoque-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Custo m\u00e9dio: planilha modelo de c\u00e1lculo<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/peps-planilha-modelo-de-calculo-do-custo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/10\/peps-planilha-modelo-calculo-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"peps planilha modelo calculo cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/10\/peps-planilha-modelo-calculo-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/10\/peps-planilha-modelo-calculo-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>PEPS: planilha modelo de c\u00e1lculo do custo<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/anp-codigo-da-agencia-nacional-do-petroleo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/anp-gestao-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"anp gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/anp-gestao-cr-sistemas-e-web-linko-comercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/anp-gestao-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>ANP \u2013 C\u00f3digo da Ag\u00eancia Nacional do Petr\u00f3leo<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-importacao-como-calcular-o-icms-na-importacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/icms-importacao-gestao-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms importa\u00e7\u00e3o como calcular gest\u00e3o cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/icms-importacao-gestao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/icms-importacao-gestao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>ICMS importa\u00e7\u00e3o: como calcular o ICMS na importa\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sistema-de-gestao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/sistema-de-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sistema de gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/sistema-de-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/sistema-de-gest\u00e3o-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Sistema de gest\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Lucro presumido: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro real gestao crsistemaseweb linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Lucro Real: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"simples nacional crsistemaseweb gestao linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Simples Nacional: o que \u00e9<\/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\/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\/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\/nota-fiscal-consumidor-eletronica-nfc-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/nfc-e.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nfc-e, nota fiscal consumidor eletronico, linko comercial, software gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/nfc-e.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/nfc-e-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>Cupom Fiscal Eletr\u00f4nico (NFC-e)<\/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\/linko-comercial-as-4-funcionalidades-preferidas-pelos-usuarios\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"linko-comercial-4-funcionalidades-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/05\/linko-comercial-4-funcionalidades-preferidas-usuarios-cr-sistemas-e-web-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>LINKO Comercial: As 4 funcionalidades preferidas pelos usu\u00e1rios<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"84\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST) software gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-300x210.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-768x538.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto.jpg 810w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria &#8211; ICMS-ST<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/icms-aumento-de-aliquotas-em-2023\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms-altera\u00e7\u00f5es-aliquotas-cr-sistemas-e-web-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2023\/03\/icms-alteracoes-aliquotas-2023-cr-sistemas-e-web-linko-comercial-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>ICMS: aumento de al\u00edquotas em 2023<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/impostos-de-importacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"impostos de importacao gestao tributacao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Impostos de importa\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/ipi-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/06\/ipi-como-calcular-tributacao-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"ipi como calcular cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/06\/ipi-como-calcular-tributacao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/06\/ipi-como-calcular-tributacao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>IPI: como calcular<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/juros-o-que-e-e-como-calcular\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/juros-financeiro-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/juros-financeiro-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/juros-financeiro-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Juros: o que \u00e9 e como calcular<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/capital-de-giro\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/capital-de-giro-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"capital de giro financeiro cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/capital-de-giro-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2022\/02\/capital-de-giro-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Capital de giro<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/suprimento\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/12\/suprimento-caixa-financeiro-gestao-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"suprimento financeiro caixa gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/12\/suprimento-caixa-financeiro-gestao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/12\/suprimento-caixa-financeiro-gestao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Suprimento<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/custo-medio-planilha-modelo-de-calculo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/11\/custo-medio-financeiro-estoque-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"custo medio financeiro estoque cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/11\/custo-medio-financeiro-estoque-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/11\/custo-medio-financeiro-estoque-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Custo m\u00e9dio: planilha modelo de c\u00e1lculo<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/peps-planilha-modelo-de-calculo-do-custo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/10\/peps-planilha-modelo-calculo-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"peps planilha modelo calculo cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/10\/peps-planilha-modelo-calculo-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/10\/peps-planilha-modelo-calculo-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>PEPS: planilha modelo de c\u00e1lculo do custo<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/anp-codigo-da-agencia-nacional-do-petroleo\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/anp-gestao-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"anp gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/anp-gestao-cr-sistemas-e-web-linko-comercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/anp-gestao-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>ANP \u2013 C\u00f3digo da Ag\u00eancia Nacional do Petr\u00f3leo<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/icms-importacao-como-calcular-o-icms-na-importacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/icms-importacao-gestao-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms importa\u00e7\u00e3o como calcular gest\u00e3o cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/icms-importacao-gestao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/icms-importacao-gestao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>ICMS importa\u00e7\u00e3o: como calcular o ICMS na importa\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/sistema-de-gestao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/sistema-de-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sistema de gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/sistema-de-gest\u00e3o-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/sistema-de-gest\u00e3o-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Sistema de gest\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Lucro presumido: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro real gestao crsistemaseweb linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Lucro Real: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"simples nacional crsistemaseweb gestao linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Simples Nacional: o que \u00e9<\/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\/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\/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\/nota-fiscal-consumidor-eletronica-nfc-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/nfc-e.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nfc-e, nota fiscal consumidor eletronico, linko comercial, software gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/nfc-e.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/nfc-e-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>Cupom Fiscal Eletr\u00f4nico (NFC-e)<\/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>ICMS &#8211; Tributa\u00e7\u00e3o Monof\u00e1sica sobre Combust\u00edveis: veja quais s\u00e3o os produtos e os contribuintes afetados, como ficam as al\u00edquotas e destina\u00e7\u00e3o do imposto e o que muda nos documentos fiscais.<\/p>\n","protected":false},"author":8,"featured_media":7258,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[279],"tags":[22,48,358],"class_list":["post-7254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacao","tag-faturamento","tag-impostos","tag-tributacao"],"_links":{"self":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/7254"}],"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=7254"}],"version-history":[{"count":10,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/7254\/revisions"}],"predecessor-version":[{"id":7316,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/7254\/revisions\/7316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media\/7258"}],"wp:attachment":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media?parent=7254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/categories?post=7254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/tags?post=7254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}