Special Regime Contr Substitute ES ICMS-ST

The State of Espírito Santo is, admittedly a federation unit that supports enterprises from the most diverse segments, having started its range of benefits through the institution of Fundap, incentive for foreign trade operations. REOA). As the first link in their chain, so the wholesaler or retailer already receives their goods with the normal ICMS plus ICMS-ST, which burden such goods until they reach the end consumers. /> Important to highlight that, companies benefiting from the incumbent wholesale and the incumbent sale (e-commerce), must require the reoa so that operations with goods on the list of ST are purchased without retention, thus being able to enjoy all of these incentives (seeing the compete wholesaler and the competing e-commerce in other articles). From the ST is that there is a presumption of profit when stipulating a margin of value added (MVA) and parallel to this there is also the early collection of ICMS since the industry or importer, as the chain's initial link, generally has to calculate not only the ICMS known as “normal” but also the ICMS-ST on the MVA and its highlights when issuing the NF to the next contribution (anticipation of the ICMS of future operations). Cunha Olírica / (27) 3026-5566/ (27) 3029-3108/ (27) 3029-0866 www.oliricacunha.com.br Address: Ed Enseada Tower - Av. João Batista Parra, 673 - Room 1301 - Suá Enseada, Vitória - ES, 29052-123