(11) 3075.2881 (51) 3041.1681 | 3072.2020

Treatment of Creditor Accumulated ICMS balance in São Paulo


Article 71 of the Regulation of the São Paulo ICMS sets hypotheses possible a taxpayer be accumulated credit balance of tax. They are are:

  • i) Applying diverse rates on entry into and Output merchandise or taken or service provided.
  • ii) Operation or provision of service performed with reduced base calculation.
  • iii) Operation or provision made without paying the tax, such as exemption or no effect with right provided for maintenance credit.
  • iv)Operation covered by the legal regime of tax substitution with advance withholding tax.

Since Article 84 of RICMS SP stipulates that the Secretary of Finance may authorize unforeseen credit utilization in the cases above listed and may also authorize the credit transfer accumulated between the establishment of independent companies.

Besides the possibility of transferring the accumulated credit balance to third parties, Regulation of the São Paulo ICMS, also foresees the transfer of this balance lender in the terms that the law specifies, for payment:

  • i) Truck or engine with truck chassis, new to direct use in freight transport in establishment the company located in São Paulo.
  • ii) Supplier of goods inherent in their usual branch activity for marketing in Sao Paulo.
  • iii) Quite new (fixed) for direct use in their activity commercial.
São Paulo
Av. Paulista, 1765 - Conj. 72
Bela Vista - São Paulo - SP
CEP 01311-200 Phone: +55 (11) 3075.2881

Porto Alegre
R. Mostardeiro, 366 - Conj. 501
Moinhos de Vento - Porto Alegre - RS
CEP 90430-000 Phone: +55 (51) 3041.1681 | 3072.2020