This incentive provides:

· Presumed credit in such a way that the effective tax burden results in:

I - 1.5% - was in force throughout 2016;

II - 1.25% - for the entire year of 2017; and

III - 1.1% - as of January 2018.

· Deferral of ICMS levied on imports made by taxpayers who carry out the operations covered by this benefit, for the moment when the goods are shipped.

· Non-payment of the portion relating to the State of Origin of the Rate Differential - Difal.

Seals and mandatory:

· The company opting for this incentive must sell its goods, exclusively through non-face-to-face sales, which may be through the internet or a call center.

· Must apply for adherence to the Sector Competitiveness Contract with Headquarters.

· You will not be able to use any other tax benefit.

· Transactions with goods subject to the ICMS-ST cannot take advantage of this incentive, when already acquired with the retention of this tax.

· The main social objective identified by the CNAE must be retail trade.

· In the case of import operations with the benefit of ICMS deferral, the company should preferably adopt the use of ES port or airport infrastructure, with disembarkation and clearance in this territory.

The prohibition on goods purchased with ST is automatically suspended if the taxpayer requests accreditation as a substitute taxpayer and obtains the approval of this claim, obviously.

It is explained in art. 23 that the Secretary of State for Finance can grant the status of substitute to a taxpayer located in this State.

In case of using this incentive, the company that sells over the internet or call center will obtain a discount of approximately 90% in the payment of the “normal” ICMS (this is not being considered the Difal Destino).

And in the event of operating with imported goods, they will no longer collect 17% of ICMS (in some states the internal rate is 18%) when these goods are nationalized, differing this tax for their exit, that is, only when sales occur , which lessens the impact on cash flow.

To clarify a little more, when importing, they will not pay the ICMS on entry and will collect only the ICMS calculated based on their outgoing transactions, which consequently will result in a sale price with a lower tax burden of ICMS embedded. < / p>

Example:

Sales outside the ES to non-taxpayers (final consumer PF and / or PJ) - R $ 100,000.00 - ICMS highlighted 12% or R $ 12,000.00

Purchases outside ES - R $ 30,000.00 - ICMS highlighted 7% or R $ 2,100.00

Calculation if the company does not have this incentive (normal calculation) - Debit of R $ 12,000.00 - Credit of R $ 2,100.00 = ICMS to be collected from R $ 9,900.00

Determination if the company is a beneficiary of the incentive to e-commerce - Debt of R $ 12,000.00 - Presumed Credit of R $ 10,750.00 = ICMS to be collected from R $ 1,250.00

Gain from using the tax incentive: R $ 8,650.00

* In this example, Difal Destino is not being considered.

Considering all the details that must be observed when deciding on the establishment of a company and the use of tax incentives, I recommend reading the Compete Non-Presential Sale legislation concomitant with the Sector Competitiveness Contract, in addition to drawing up drawings and spreadsheets relating to the operations to be carried out.