Scribd
Upload
36 views115 pages

Planilha de Cálculo de Diferencial de Alíquota de ICMS: MG SP

The document is a table showing the differential rates of ICMS tax between Brazilian states. It lists the origin state, destination state, interstate tax rate, destination state tax rate, and in some cases an additional FCP tax rate. For example, for goods sent from Santa Catarina (SC) to Amazonas (AM) the interstate tax rate would be 7% and the destination state tax 18%.

Uploaded by

Transut
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
36 views115 pages

Planilha de Cálculo de Diferencial de Alíquota de ICMS: MG SP

The document is a table showing the differential rates of ICMS tax between Brazilian states. It lists the origin state, destination state, interstate tax rate, destination state tax rate, and in some cases an additional FCP tax rate. For example, for goods sent from Santa Catarina (SC) to Amazonas (AM) the interstate tax rate would be 7% and the destination state tax 18%.

Uploaded by

Transut
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 115

Planilha de Cálculo de Diferencial de Alíquota de ICMS

Estado de origem MG
Estado de destino SP

Alíquota Difal 12%

uf AC AL AM AP BA CE DF ES GO MA MG MS MT PA PB PE PI PR RJ RN RO RR
AC 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
AL 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
AM 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
AP 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
BA 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
CE 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
DF 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
ES 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
GO 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
MA 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
MG 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 12% 7% 7% 7%
MS 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
MT 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
PA 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
PB 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
PE 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
PI 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
PR 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%
RJ 7% 7% 7% 7% 7% 7% 12% 7% 7% 7% 12% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%
RN 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
RO 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
RR 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
RS 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7% 7% 7% 7% 12% 12% 7% 7% 7%
SC 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7% 7% 7% 7% 12% 12% 7% 7% 7%
SE 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
SP 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7% 7% 7% 7% 12% 12% 7% 7% 7%
TO 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
RS SC SE SP TO
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 7% 12% 7%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 7% 12% 7%
12% 12% 7% 12% 7%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 12% 12% 12% 12%
12% 7% 12% 7%
12% 7% 12% 7%
12% 12% 12% 12%
12% 12% 7% 7%
12% 12% 12% 12%
Planilha de Cálculo de Diferencial de Alíquota de ICMS

Aliquota ICMS Alíquota ICMS


Origem Destino Interestadual Destino FCP
SC AM, AP, BA, DF, MA, PB, PE, RN, SE e TO 7% 18%
SC AC, CE, ES, GO, MS, MT, PA, PI, RR, RO 7% 17%
SC PR, RS, MG, SP 12% 18%
SC AL 7% 17% 1%
SC RJ 12% 18% 1%
PR AM, AP, BA, DF, MA, PB, PE, RN, SE e TO 7% 18%
PR AC, CE, ES, GO, MS, MT, PA, PI, RR, RO 7% 17%
PR RS, MG, SP 12% 18%
PR SC 12% 17%
PR AL 7% 17% 1%
PR RJ 12% 18% 1%
RS AM, AP, BA, DF, MA, PB, PE, RN, SE e TO 7% 18%
RS AC, CE, ES, GO, MS, MT, PA, PI, RR, RO 7% 17%
RS PR, MG, SP 12% 18%
RS SC 12% 17%
RS AL 7% 17% 1%
RS RJ 12% 18% 1%
SP AM, AP, BA, DF, MA, PB, PE, RN, SE e TO 7% 18%
SP AC, CE, ES, GO, MS, MT, PA, PI, RR, RO 7% 17%
SP PR, RS, MG 12% 18%
SP SC 12% 17%
SP AL 7% 17% 1%
SP RJ 12% 18% 1%
RJ AM, AP, BA, DF, MA, PB, PE, RN, SE e TO 7% 18%
RJ AC, CE, ES, GO, MS, MT, PA, PI, RR, RO 7% 17%
RJ PR, RS, MG e SP 12% 18%
RJ SC 12% 17%
RJ AL 7% 17% 2%
MG AM, AP, BA, DF, MA, PB, PE, RN, SE e TO 7% 18%
MG AC, CE, ES, GO, MS, MT, PA, PI, RR, RO 7% 17%
MG PR, RS, SP 12% 18%
MG SC 12% 17%
MG AL 7% 17% 1%
MG RJ 12% 18% 1%
AC AL, AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, R 12% 18%
AC CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
AC AL 12% 17% 1%
AC RJ 12% 18% 1%
AL AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
AL AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
AL RJ 12% 18% 1%
AM AL, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, SP 12% 18%
AM AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
AM AL 12% 17% 1%
AM RJ 12% 18% 1%
AP AM, BA, DF, MA, PB, PE, RN, SE, PR, RS, SP, 12% 18%
AP AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
AP AL 12% 17% 1%
AP RJ 12% 18% 1%
BA AM, AP, DF, MA, PB, PE, RN, SE, PR, RS, SP, 12% 18%
BA AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
BA AL 12% 17% 1%
BA RJ 12% 18% 1%
CE AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
CE AC, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
CE AL 12% 17% 1%
CE RJ 12% 18% 1%
DF AM, AP, BA, MA, PB, PE, RN, SE, PR, RS, SP, 12% 18%
DF AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
DF AL 12% 17% 1%
DF RJ 12% 18% 1%
ES AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
ES AC, CE, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
ES AL 12% 17% 1%
ES RJ 12% 18% 1%
GO AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
GO AC, CE, ES, MS, MT, PA, PI, RO, RR e SC 12% 17%
GO AL 12% 17% 1%
GO RJ 12% 18% 1%
MA AM, AP, BA, DF, PB, PE, RN, SE, PR, RS, SP, M 12% 18%
MA AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
MA AL 12% 17% 1%
MA RJ 12% 18% 1%
MS AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
MS AC, CE, ES, GO, MT, PA, PI, RO, RR e SC 12% 17%
MS AL 12% 17% 1%
MS RJ 12% 18% 1%
MT AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
MT AC, CE, ES, GO, MS, PA, PI, RO, RR e SC 12% 17%
MT AL 12% 17% 1%
MT RJ 12% 18% 1%
PA AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
PA AC, CE, ES, GO, MS, MT, PI, RO, RR e SC 12% 17%
PA AL 12% 17% 1%
PA RJ 12% 18% 1%
PB AM, AP, BA, DF, MA, PE, RN, SE, PR, RS, SP, 12% 18%
PB AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
PB AL 12% 17% 1%
PB RJ 12% 18% 1%
PE AM, AP, BA, DF, MA, PB, RN, SE, PR, RS, SP, 12% 18%
PE AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
PE AL 12% 17% 1%
PE RJ 12% 18% 1%
PI AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
PI AC, CE, ES, GO, MS, MT, PA, RO, RR e SC 12% 17%
PI AL 12% 17% 1%
PI RJ 12% 18% 1%
RN AM, AP, BA, DF, MA, PB, PE, SE, PR, RS, SP, M 12% 18%
RN AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
RN AL 12% 17% 1%
RN RJ 12% 18% 1%
RO AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
RO AC, CE, ES, GO, MS, MT, PA, PI, RR e SC 12% 17%
RO AL 12% 17% 1%
RO RJ 12% 18% 1%
RR AM, AP, BA, DF, MA, PB, PE, RN, SE, PR, RS, S 12% 18%
RR AC, CE, ES, GO, MS, MT, PA, RO, PI e SC 12% 17%
RR AL 12% 17% 1%
RR RJ 12% 18% 1%
SE AM, AP, BA, DF, MA, PB, PE, RN, PR, RS, SP, 12% 18%
SE AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
SE AL 12% 17% 1%
SE RJ 12% 18% 1%
TO AL, AM, AP, BA, DF, MA, PB, PE, RN, PR, RS, S 12% 18%
TO AC, CE, ES, GO, MS, MT, PA, PI, RO, RR e SC 12% 17%
TO AL 12% 17% 1%
TO RJ 12% 18% 1%

FCP: Fundo de Combate à Pobreza, uma alíquota de até 2%, dependendo do produto.
e ICMS

Base Legal
Artigo 18, inciso II, alínea "c", da Lei nº 1.254/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 1º da Lei Complementar nº 167/2015

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96


Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96


Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96

Artigo 17, inciso I, alínea "b", da Lei nº 5.900/96


Planilha de Cálculo de Diferencial de Alíquota de ICMS

Introdução

Esta é uma planilha informativa, que contém os diferenciais de alíquotas de ICMS para vendas
interestaduais. Ela é indicada para empresas que vendem produtos para consumidores finais ou
empresas não contribuintes de outros estados.

Instruções de uso

A planilha possui duas abas com as mesmas informações. A única diferença entre elas é a forma
como os dados estão organizados.

Na aba "Por Estado" você encontra um quadro com origem e destino da venda. Identifique a linha
de seu estado e a coluna do estado do cliente. O diferencial de alíquota estará expresso em duas
faixas: 7% ou 12%.

Há duas formas de consultar. Uma é definir o "Estado de origem", onde sua empresa está
sediada e, a seguir, escolher o "Estado de destino". Uma função do Excel procura a alíquota e
informa em "Alíquota Difal".

A outra forma é usar o quadro para consultas, considerando que as linhas possuem a origem e as
colunas, o destino.

A planilha "Por Região" organiza as informações de uma maneira diferente, por grupo de estados.
Ela foi construída para ser usada para consultas, considerando que as linhas possuem a origem
e as colunas, o destino. Use a função de "Filtro" na primeira coluna para selecionar seu estado de
origem. Localize na segunda coluna o grupo em que se encontra o estado de destino para saber
qual é alíquota interestadual e de destino.

Não se esqueça de...


Conversar com seu contador para confirmar se os produtos vendidos por sua empresa possuem
algum incentivo fiscal ou especificidade que precise de atenção.
ota de ICMS

vendas
finais ou

é a forma

ue a linha
em duas

tá
uota e

igem e as

e estados.
a origem
estado de
ara saber

possuem

You might also like