Bakeries and confectioners of Espírito Santo have a tax benefit

Option for the benefit, the effective payment of 3.69% of gross revenue earned in the period will be adopted, replacing the normal ICMS calculation regime. The incentive is not cumulative with other tax credits and benefits.

The beneficiaries are bakeries and confectioners in the National Classification of Economic Activities by predominance of their own production and predominance of resale. The fiscal incentive does not include the options opting companies of Simples Nacional and those that, in the year prior to the date of request of the special regime, have revenues of over R $ 100 million.

Source: https://sefaz.es.gov.br/not%C3%ADCIA/Padarias-e-confeitarias-do-spirito-santo-passam-a-ter-beneficio-fiscal

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