ICMS DIFAL: a tributação do Diferencial de Alíquota do ICMS sobre aquisições interestaduais para empresas optantes pelo Simples Nacional sediadas em Goiás

Abstract

Simples Nacional is a shared tax collection, collection and inspection regime applicable to Micro and Small Businesses, provided for in Complementary Law No. 123, of December 14, 2006. It allows the collection of various federal, state and municipal taxes in a single guide, in addition, Simples Nacional is subject to Difal taxation, a tax that will be paid in a separate guide. ICMS is a tax levied on circulation operations or provision of services carried out within the territory of the taxing federated unit (internal operations), but it can also cover economic cycles that go beyond the limits of thattaxing entity (interstate operations). The ICMS Rate Differential (DIFAL) results from the difference between the internal and interstate rates and occurs in Operations for the Acquisition of Fixed Assets or material for use and consumption from another unit of the federation. The company that acquires these goods or materials from another State must calculate and collect DIFAL, favoring the State where it is established.