INCENTIVE TO E-COMMERCE AND CALL CENTER

The state of Espírito Santo has recently instituted incentive for the interstate operations which destine merchandise or goods for the final consumer, performed on a non-face-to-face basis, through the internet or call center.

Such incentive was stablished through the Decree 2,940-R of January 6, 2012, which introduced Article 530-L-R-I and provides the following benefits and requirements:

Benefits

• Concession of presumed credit so that the effective tax burden results in the percentage of:

I – five percent, in operations with a tax burden of twenty five percent;

II – three and five tenths percent, in operations with a tax burden of seventeen percent; and

III – two percent, in operations with a tax burden of less than seventeen percent.

• Launching and payment of the tax levied on imports by taxpayers who carry out the operations covered by this benefit are deferred to the moment in which the goods leave.

Requirements to be met

• The taxpayer who will use this incentive shall practice exclusively non-face-to-face sale, through the internet or call center.
• You must apply for accreditation from Gefis.
• You are required to issue NF-e
• You may not use any other tax benefit
• If they sell goods imported with the benefit of deferring ICMS on the entry of these goods, they must use the port or airport infrastructure of that State and they must be landed and cleared in the territory of that State.

In case of use of this incentive, the company that sells through internet ou call center will obtain a discount of about 80% from the payment of ICMS, that is a extremely significant discount.

Besides that, in case they work with imported merchandise, will no longer collect 17% of ICMS at the time of nationalization of these goods to collect this tax only when they exit, ie when sales were made, greatly reducing the financial impact on their cash flow.

Explaining better, when importing, they will not pay ICMS at the entrance (there is nothing to talk about in credit, therefore) and will collect only about 20% of the ICMS (tax cost with ICMS) that would pay if there was no such incentive.

Example:

Sales out of the ES for non-taxpayer (final consumer PF and / or PJ) – R $ 100,000.00 – ICMS outstanding 17% ie R $ 17,000.00

Purchases from outside the ES – R $ 30,000.00 – ICMS outstanding 7% or R $ 2,100.00

Calculation if the company does not have this incentive (normal calculation) – Debit of R $ 17,000.00 – Credit of R $ 2.100,00 = ICMS to be collected of R $ 14,900.00

Calculation if the company is the beneficiary of the incentive to e-commerce (based on article 530-L-R-I) – Debit of R $ 17,000.00 – Presumed Credit of R $ 13,500.00 = ICMS to be collected of R $ 3,500.00

Gain on the use of the tax incentive: R $ 11,400.00

The legal device brings even more informations about fences and operationalization of this incentive that can be obtained when reading it in its entirety.

As this is about a very recente benefit, created in January of this year, we from Capital Assessoria Empresarial are developing one of the first projects of implantation of business for clients active in this área of e-commerce, effectively.The state of Espírito Santo has recently instituted incentive for the interstate operations which destine merchandise or goods for the final consumer, performed on a non-face-to-face basis, through the internet or call center.

Such incentive was stablished through the Decree 2,940-R of January 6, 2012, which introduced Article 530-L-R-I and provides the following benefits and requirements:

Benefits

• Concession of presumed credit so that the effective tax burden results in the percentage of:

I – five percent, in operations with a tax burden of twenty five percent;

II – three and five tenths percent, in operations with a tax burden of seventeen percent; and

III – two percent, in operations with a tax burden of less than seventeen percent.

• Launching and payment of the tax levied on imports by taxpayers who carry out the operations covered by this benefit are deferred to the moment in which the goods leave.

Requirements to be met

• The taxpayer who will use this incentive shall practice exclusively non-face-to-face sale, through the internet or call center.
• You must apply for accreditation from Gefis.
• You are required to issue NF-e
• You may not use any other tax benefit
• If they sell goods imported with the benefit of deferring ICMS on the entry of these goods, they must use the port or airport infrastructure of that State and they must be landed and cleared in the territory of that State.

In case of use of this incentive, the company that sells through internet ou call center will obtain a discount of about 80% from the payment of ICMS, that is a extremely significant discount.

Besides that, in case they work with imported merchandise, will no longer collect 17% of ICMS at the time of nationalization of these goods to collect this tax only when they exit, ie when sales were made, greatly reducing the financial impact on their cash flow.

Explaining better, when importing, they will not pay ICMS at the entrance (there is nothing to talk about in credit, therefore) and will collect only about 20% of the ICMS (tax cost with ICMS) that would pay if there was no such incentive.

Example:

Sales out of the ES for non-taxpayer (final consumer PF and / or PJ) – R $ 100,000.00 – ICMS outstanding 17% ie R $ 17,000.00

Purchases from outside the ES – R $ 30,000.00 – ICMS outstanding 7% or R $ 2,100.00

Calculation if the company does not have this incentive (normal calculation) – Debit of R $ 17,000.00 – Credit of R $ 2.100,00 = ICMS to be collected of R $ 14,900.00

Calculation if the company is the beneficiary of the incentive to e-commerce (based on article 530-L-R-I) – Debit of R $ 17,000.00 – Presumed Credit of R $ 13,500.00 = ICMS to be collected of R $ 3,500.00

Gain on the use of the tax incentive: R $ 11,400.00

The legal device brings even more informations about fences and operationalization of this incentive that can be obtained when reading it in its entirety.

As this is about a very recente benefit, created in January of this year, we from Capital Assessoria Empresarial are developing one of the first projects of implantation of business for clients active in this área of e-commerce, effectively.