Attendance

tax incentive | es

Invest-ES Import

As an option to Fundap, the state of Espírito Santo instituted INVEST, through Decree no. 1951-R of 10/27/2007, which is configured in another incentive to foreign trade operations aiming at the continuous growth of the companies located here.

Last year Invest underwent changes through Law 10.550, published in DIO ES of 01/07/2016.

We will present here a brief summary of this incentive, already considering the changes instituted by its new legal basis.

What constitutes this benefit?

The goods imported through INVEST will be sent to Distribution Centers - CD's, also called satellite companies "- in order to carry out the distribution of imported products and, in return, the company" Investiana "will benefit from tax incentives, to know:

  • deferral of ICMS on the import of goods destined exclusively to the importing establishment for the moment when the internal exit to the Distribution Centers occurs, listed in the Addendum to the Importer's Agreement Term or in the transfer to the Head Office or other Branches of the own company importer;
  • reduction of the calculation base for internal exits destined exclusively to Distribution Centers - CD's or to its Headquarters or Branches, in a way that results in a tax burden equivalent to the interstate charge to which its products are subject;
  • debit reversal in the amount of 75% (seventy-five percent) of the tax, calculated monthly on the occasion of internal exits destined to Distribution Centers - CD's or to its Headquarters or Branches, when these operations are carried out in accordance the base reduction described above;
  • reduction of the calculation base in internal operations destined exclusively to Distribution Centers - CD's or to its Headquarters or Branches, in a way that results in a tax burden equivalent to a multiple of 1.2 (one integer and two tenths) of interstate cargo to which their products are subject (this cargo should be highlighted in the respective invoice);
  • reversal of debt calculated in such a way that the tax burden results in an amount corresponding to 25% (twenty-five percent) of the interstate rate to which the products are subjected, on the occasion of internal exits destined to Distribution Centers - CD's or to its Headquarters or Branches, when these operations are carried out in accordance with the base reduction described above (multiple of 1.2 - one integer and two tenths - of the interstate load.

The enjoyment of the benefits is 12 (twelve) years, and it only applies with customs clearance done in the state of Espírito Santo.

In a very brief way, the requirements that must be met by companies that wish to enjoy this benefit are as follows:

  • presentation of a priority economic project considered to be of interest for the development of the state of Espírito Santo to be forwarded to the INVEST-ES Committee accompanied by the respective execution schedule.
  • To have its own warehouse with a minimum storage area of 1 thousand square meters or to be located in another Logistics, and the Logistics Establishment Report must be presented, thus dispensing with the mandatory technical visit for the case of the applicant who is settling in. in its own shed.

The deadline for implementing the scheduled investment is 12 (twelve) months, counting from the date of publication of the Resolution that approves it.

The details of these requirements and the formalities for obtaining the framework for the benefits of INVEST-ES are listed in Law 10.550 / 2016 and its amendments and also have scripts and models available on the website of the Secretariat of Development - Headquarters through the link: https://desenvolvimento.es.gov.br/invest-es .

We also inform you that our office offers all the services necessary for obtaining Invest Importação, since the opening of the company here in ES (it may be a new company or a Branch, even with a head office from outside the state), including the preparation of the Project Invest Importação to be presented to Sedes, monitoring of its analysis by the technical team, monitoring of the Sedes / Bandes team during the technical visit, until the conclusion of the request that takes place by signing the respective Term of Agreement.

The entrepreneur does not even need to come to ES to follow the process of his process, since even the Term of Agreement and Additives can be signed by me, by means of a power of attorney, reducing the expenses with trips prior to the effective start of operation of the enterprise.

Invest-ES Import

What constitutes this benefit?

The goods imported through INVEST will be sent to Distribution Centers - CD's, also called satellite companies "- in order to carry out the distribution of imported products and, in return, the company" Investiana "will benefit from tax incentives, to know:

  • deferral of ICMS on the import of goods destined exclusively to the importing establishment for the moment when the internal exit to the Distribution Centers occurs, listed in the Addendum to the Importer's Agreement Term or in the transfer to the Head Office or other Branches of the own company importer;
  • reduction of the calculation base for internal exits destined exclusively to Distribution Centers - CD's or to its Headquarters or Branches, in a way that results in a tax burden equivalent to the interstate charge to which its products are subject;
  • debit reversal in the amount of 75% (seventy-five percent) of the tax, calculated monthly on the occasion of internal exits destined to Distribution Centers - CD's or to its Headquarters or Branches, when these operations are carried out in accordance with the base reduction described above;
  • reduction of the calculation base in internal operations destined exclusively to Distribution Centers - CD's or to its Headquarters or Branches, in a way that results in a tax burden equivalent to a multiple of 1.2 (one integer and two tenths) of interstate cargo to which their products are subject (this cargo should be highlighted in the respective invoice);
  • reversal of debt calculated in such a way that the tax burden results in an amount corresponding to 25% (twenty-five percent) of the interstate rate to which the products are subjected, on the occasion of internal exits destined to Distribution Centers - CD's or to its Headquarters or Branches, when these operations are carried out in accordance with the base reduction described above (multiple of 1.2 - one integer and two tenths - of the interstate load.

The enjoyment of the benefits is 12 (twelve) years, and it only applies with customs clearance done in the state of Espírito Santo.

In a very brief way, the requirements that must be met by companies that wish to enjoy this benefit are as follows:

  • presentation of a priority economic project considered to be of interest for the development of the state of Espírito Santo to be forwarded to the INVEST-ES Committee accompanied by the respective execution schedule.
  • To have its own warehouse with a minimum storage area of 1 thousand square meters or to be located in another Logistics, and the Logistics Establishment Report must be presented, thus dispensing with the mandatory technical visit for the case of the applicant who is settling in. in its own shed.

The deadline for implementing the scheduled investment is 12 (twelve) months, counting from the date of publication of the Resolution that approves it.

The details of these requirements and the formalities for obtaining the framework for the benefits of INVEST-ES are listed in Law 10.550 / 2016 and its amendments and also have scripts and models available on the website of the Secretariat of Development - Headquarters through the link: https://desenvolvimento.es.gov.br/invest-es .

We also inform you that our office offers all the services necessary for obtaining Invest Importação, since the opening of the company here in ES (it may be a new company or a Branch, even with a head office from outside the state), including the preparation of the Project Invest Importação to be presented to Sedes, monitoring of its analysis by the technical team, monitoring of the Sedes / Bandes team during the technical visit, until the conclusion of the request that takes place by signing the respective Term of Agreement.

The entrepreneur does not even need to come to ES to follow the process of his process, since even the Term of Agreement and Additives can be signed by me, by means of a power of attorney, reducing the expenses with trips prior to the effective start of operation of the enterprise.

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