{"id":2131,"date":"2025-08-20T14:27:42","date_gmt":"2025-08-20T17:27:42","guid":{"rendered":"https:\/\/www.buttinimoraes.com.br\/?p=2131"},"modified":"2025-08-20T14:27:42","modified_gmt":"2025-08-20T17:27:42","slug":"portaria-sre-no-45-2025-sefaz-sp-altera-regras-de-utilizacao-do-credito-do-do-icms-st","status":"publish","type":"post","link":"https:\/\/www.buttinimoraes.com.br\/en\/portaria-sre-no-45-2025-sefaz-sp-altera-regras-de-utilizacao-do-credito-do-do-icms-st\/","title":{"rendered":"Portaria SRE N\u00ba 45\/2025: SEFAZ\/SP altera regras de utiliza\u00e7\u00e3o do cr\u00e9dito do DO ICMS-ST"},"content":{"rendered":"

A Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo (SEFAZ\/SP), por meio da Portaria SRE n\u00ba 45\/2025<\/strong>, publicada em 19 de agosto de 2025<\/strong>, alterou a Portaria CAT n\u00ba 42\/2018<\/strong>, que disciplina o procedimento de complemento e ressarcimento do ICMS-ST (imposto retido por substitui\u00e7\u00e3o tribut\u00e1ria ou recolhido antecipadamente).<\/p>\n

As mudan\u00e7as introduzidas pela Portaria SRE n\u00ba 45\/2025 da SEFAZ\/SP t\u00eam efeito imediato<\/strong> e impactam exclusivamente as modalidades de utiliza\u00e7\u00e3o<\/strong> do cr\u00e9dito de ressarcimento do ICMS-ST. A nova<\/strong> norma altera os incisos II e IV do artigo 20 da Portaria CAT n\u00ba 42\/2018, que tratam das hip\u00f3teses de utiliza\u00e7\u00e3o do cr\u00e9dito apurado pelo contribuinte substitu\u00eddo que tenha recebido mercadoria ou servi\u00e7o com reten\u00e7\u00e3o do imposto ou realizado o recolhimento antecipado.<\/p>\n

A partir desta data, a transfer\u00eancia do cr\u00e9dito do ressarcimento do ICMS-ST \u2014 que, desde dezembro de 2022 (Portaria SRE n\u00ba 102\/2022), podia ser realizada a qualquer contribuinte substituto tribut\u00e1rio no Estado de S\u00e3o Paulo \u2014 passa a ser mais restrita, limitando-se apenas aos contribuintes substitutos que sejam fornecedores<\/u><\/strong> ou a outros estabelecimentos pertencentes ao mesmo titular<\/u><\/strong>.<\/p>\n

Al\u00e9m disso, a SEFAZ\/SP restringiu a utiliza\u00e7\u00e3o do cr\u00e9dito para liquida\u00e7\u00e3o de d\u00e9bitos fiscais<\/strong>, que agora somente poder\u00e1 ser realizada em rela\u00e7\u00e3o a d\u00e9bitos do pr\u00f3prio estabelecimento<\/u><\/strong> ou de outro estabelecimento do mesmo titular<\/u><\/strong>.<\/p>\n

Nosso escrit\u00f3rio est\u00e1 \u00e0 disposi\u00e7\u00e3o para auxili\u00e1-los no que diz respeito \u00e0s altera\u00e7\u00f5es realizadas pela SEFAZ\/SP na utiliza\u00e7\u00e3o dos cr\u00e9ditos de Ressarcimento do ICMS-ST, de que tratam a Portaria CAT n\u00ba 42\/2018.<\/p>\n

Contatos para eventuais esclarecimentos quanto ao conte\u00fado dessa Newsletter:<\/p>\n

Jo\u00e3o Andr\u00e9 Buttini de Moraes \u2013 andre.moraes@buttinimoraes.com.br<\/a><\/p>\n

Amanda Gazzaniga \u2013 amanda.gazzaniga@buttinimoraes.com.br<\/a><\/p>\n

Sergio Villanova Vasconcelos \u2013 sergio.vasconcelos@buttinimoraes.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

A Secretaria da Fazenda e […]<\/p>\n","protected":false},"author":8,"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-2131","post","type-post","status-publish","format-standard","hentry","category-newsletter"],"acf":[],"yoast_head":"\nPortaria SRE N\u00ba 45\/2025: SEFAZ\/SP altera regras de utiliza\u00e7\u00e3o do cr\u00e9dito do DO ICMS-ST - ButtiniMoraes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.buttinimoraes.com.br\/portaria-sre-no-45-2025-sefaz-sp-altera-regras-de-utilizacao-do-credito-do-do-icms-st\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portaria SRE N\u00ba 45\/2025: SEFAZ\/SP altera regras de utiliza\u00e7\u00e3o do cr\u00e9dito do DO ICMS-ST - 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