{"id":2037,"date":"2025-06-06T11:26:51","date_gmt":"2025-06-06T14:26:51","guid":{"rendered":"https:\/\/www.buttinimoraes.com.br\/?p=2037"},"modified":"2025-06-06T11:26:51","modified_gmt":"2025-06-06T14:26:51","slug":"sefaz-sp-altera-iva-e-pmc-para-calculo-do-credito-acumulado-de-icms-simplificado","status":"publish","type":"post","link":"https:\/\/www.buttinimoraes.com.br\/en\/sefaz-sp-altera-iva-e-pmc-para-calculo-do-credito-acumulado-de-icms-simplificado\/","title":{"rendered":"SEFAZ\/SP altera IVA e PMC para c\u00e1lculo do Cr\u00e9dito Acumulado de ICMS Simplificado"},"content":{"rendered":"<p>Em 05 de junho de 2025, a Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo disponibilizou uma atualiza\u00e7\u00e3o no <em>Manual de Orienta\u00e7\u00e3o da Formata\u00e7\u00e3o do Arquivo Digital<\/em> utilizado no Sistema e-CredAc. Essa mudan\u00e7a impacta diretamente os pedidos de cr\u00e9dito acumulado apurados por meio do <strong>m\u00e9todo simplificado<\/strong>, previsto na <strong>Portaria CAT 207\/2009<\/strong>.<\/p>\n<p>A novidade traz <strong>uma amplia\u00e7\u00e3o significativa das opera\u00e7\u00f5es fiscais<\/strong> que devem ser consideradas para apura\u00e7\u00e3o do cr\u00e9dito acumulado na sistem\u00e1tica simplificada. Entre os principais grupos inclu\u00eddos est\u00e3o:<\/p>\n<p><strong>\u2022 Opera\u00e7\u00f5es remetidas anteriormente em consigna\u00e7\u00e3o (industrial e mercantil)<\/strong><br \/>\n<strong>\u2022 Opera\u00e7\u00f5es com cooperativas e atos cooperativos<\/strong><br \/>\n<strong>\u2022 Fixa\u00e7\u00f5es de pre\u00e7o e ajustes posteriores<\/strong><br \/>\n<strong>\u2022 Opera\u00e7\u00f5es sob o Regime Aduaneiro Especial (Recof)<\/strong><br \/>\n<strong>\u2022 Remunera\u00e7\u00e3o de produtores no sistema de integra\u00e7\u00e3o rural<\/strong><br \/>\n<strong>\u2022 Transporte interestadual e opera\u00e7\u00f5es com combust\u00edveis<\/p>\n<p><\/strong>A inclus\u00e3o obrigat\u00f3ria dessas opera\u00e7\u00f5es no layout do arquivo digital refor\u00e7a a necessidade de <strong>confer\u00eancia e classifica\u00e7\u00e3o correta dos CFOPs<\/strong>, garantindo que os c\u00e1lculos do \u00cdndice de Valor Acrescido (IVA) e do Percentual M\u00e9dio de Cr\u00e9dito (PMC), impactados por essa amplia\u00e7\u00e3o, estejam <strong>alinhados \u00e0s exig\u00eancias da SEFAZ<\/strong>, evitando distor\u00e7\u00f5es na apura\u00e7\u00e3o do cr\u00e9dito e atraso na sua homologa\u00e7\u00e3o perante o Fisco Paulista.<br \/>\nAs mudan\u00e7as que estabelecem esses novos crit\u00e9rios entrar\u00e3o em vigor a partir de <strong>1\u00ba de janeiro de 2026<\/strong>.<\/p>\n<p>Nosso escrit\u00f3rio fica \u00e0 disposi\u00e7\u00e3o de V. Sas. para sanar quaisquer d\u00favidas atinentes ao processo de adequa\u00e7\u00e3o, al\u00e9m de identificar eventuais oportunidades de recupera\u00e7\u00e3o de cr\u00e9ditos por meio dessa sistem\u00e1tica.<\/p>\n<p><strong>Contatos para eventuais esclarecimentos quanto ao conte\u00fado dessa Newsletter:<\/strong><br \/>\nJo\u00e3o Andr\u00e9 Buttini de Moraes \u2013 andre.moraes@buttinimoraes.com.br<br \/>\nAmanda Gazzaniga \u2013 amanda.gazzaniga@buttinimoraes.com.br<br \/>\nEduardo Barreto \u2013 eduardo.barreto@buttinimoraes.com.br<br \/>\nSergio Villanova Vasconcelos \u2013 sergio.vasconcelos@buttinimoraes.com.br<\/p>","protected":false},"excerpt":{"rendered":"<p>Em 05 de junho de [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2037","post","type-post","status-publish","format-standard","hentry","category-newsletter"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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