255 segundos
No dia 4 de agosto, o Senado Federal aprovou com unanimidade o Projeto de Lei Complementar nº 32/2021 [1], que regulamenta a cobrança do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) sobre vendas de produtos e prestação de serviços ao consumidor final localizado em outro estado. O Projeto segue agora para a análise da Câmara dos Deputados. Veja abaixo o nosso resumo sobre mais este importante tema.
A Emenda Constitucional nº 87/2015 e o Convênio nº 93/2015
A Emenda Constitucional nº 87 foi inserida na Constituição em 2015, com o objetivo de diminuir a desigualdade entre os estados, visto que havia uma grande diferença na arrecadação do ICMS devido à localização das empresas. [2]
Isso porque, antes da Emenda, todo ICMS ficava para o estado em que se localizava a empresa vendedora, nos casos em que o comprador do produto ou serviço não fosse empresa contribuinte do imposto.
Após essa Emenda, o ICMS devido nessas operações e prestações passou a ser compartilhado. Os estados dos consumidores passaram a receber parte desse imposto. No caso, o Estado de origem tem direito ao imposto correspondente à alíquota interestadual e o Estado de destino tem direito ao imposto correspondente à diferença entre a sua alíquota interna e a alíquota interestadual, conhecido como DIFAL.
Posteriormente, o tema foi regulamentado pelo Convênio nº 93/2015 do Conselho Nacional de Política Fazendária (Confaz) e voltou a ter destaque após o julgamento conjunto da Ação Direta de Inconstitucionalidade nº 5.469 e do Recurso Extraordinário 128.019 pelo Supremo Tribunal Federal (STF) em fevereiro deste ano.
Nesta oportunidade, os ministros consideraram inconstitucionais as cláusulas do Convênio nº 93/2015 do Conselho Nacional de Política Fazendária (Confaz) que regulamentavam o DIFAL, sob o argumento de que a regulamentação deveria ser feita por Lei Complementar, e não por Convênio.
Importante lembrar que os ministros aprovaram a modulação de efeitos para que a decisão produza efeitos a partir de 2022, evitando as perdas para os estados em 2021. Caso queira saber mais sobre o tema veja o nosso artigo “STF declara inconstitucional a cobrança de DIFAL de ICMS”.
Diante deste cenário, resta clara a urgência dos estados na aprovação do Projeto de Lei Complementar nº 32/2021, a fim de garantir a manutenção das receitas do DIFAL em 2022. O Projeto de Lei Complementar nº 32/2021
No início do mês, o Senado Federal aprovou com unanimidade o Projeto de Lei Complementar nº 32/2021, que regulamenta a Emenda Constitucional nº 87/2015 e estabelece que nas transações interestaduais feitas ao consumidor final não contribuinte, o diferencial de alíquota (DIFAL) caberá ao estado daquele que adquiriu o produto ou serviço.
Neste sentido, para definir o responsável por pagar o diferencial, a PLP diferenciou os consumidores em dois tipos: os que são contribuintes do ICMS e os que não recolhem o imposto, como as pessoas físicas.
Pela norma, quando uma empresa que recolhe o imposto adquire um produto ou serviço vindo de outra unidade da Federação, ela é responsável pelo pagamento do diferencial de alíquota para o seu estado.
No entanto, quando é um consumidor pessoa física que realiza essa transação, o fornecedor do produto ou serviço é o responsável pelo pagamento do diferencial.
Além disso, a PLP prevê que quando o destino da mercadoria ou do serviço for em estado diferente daquele em que o adquirente ou o tomador estiver domiciliado ou estabelecido, o diferencial de alíquotas caberá ao estado em que ocorrer a entrada física da mercadoria ou bem.
O mesmo entendimento foi aplicado para as prestações de serviço de transporte, a PLP determina que o diferencial entre as alíquotas do ICMS sobre o serviço de transporte interestadual deve ser recolhido pela transportadora ao estado do consumidor não contribuinte.
Considerações finais
Como vimos, a PLP nº 32/2021, regulamenta a cobrança do Imposto sobre Circulação de Mercadorias e Serviços sobre vendas de produtos e prestação de serviços ao consumidor final localizado em outro estado.
A proposta é importante para os estados, pois garante a manutenção dos repasses do DIFAL que, por sua vez, são essenciais para o equilíbrio maior entre eles, evitando a reintrodução de uma grande diferença na arrecadação do ICMS por alguns estados terem uma quantidade maior de distribuição de mercadorias.
O Projeto segue agora para a análise da Câmara dos Deputados e caso seja aprovado, a nova lei irá produzir efeitos a partir do primeiro dia do ano seguinte ao de sua publicação, observando-se também o prazo de noventa dias (noventena).
Continue nos acompanhando e fique por dentro de todas as novidades sobre o tema.
[1] Projeto de Lei Complementar nº 32 de 2021 Disponível em: < https://www25.senado.leg.br/web/atividade/materias/-/materia/147452>
[2] Emenda Constitucional Nº 87, De 16 De Abril De 2015. Disponível em: < http://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc87.htm >
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