{"id":5500,"date":"2024-03-27T16:56:45","date_gmt":"2024-03-27T19:56:45","guid":{"rendered":"https:\/\/danielagalvao.net\/?p=5500"},"modified":"2024-03-27T16:56:45","modified_gmt":"2024-03-27T19:56:45","slug":"icms-explicamos-as-alteracoes-lei-complementar-no-204-2023-e-convenio-icms-no-225-2023","status":"publish","type":"post","link":"https:\/\/danielagalvao.net\/2024\/03\/27\/icms-explicamos-as-alteracoes-lei-complementar-no-204-2023-e-convenio-icms-no-225-2023\/","title":{"rendered":"ICMS &#8211; Explicamos as altera\u00e7\u00f5es: Lei Complementar n\u00ba 204\/2023 e Conv\u00eanio ICMS n\u00ba 225\/2023"},"content":{"rendered":"<p>\u00c9 importante destacar que houve altera\u00e7\u00f5es na legisla\u00e7\u00e3o do ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) no final de 2023, que entraram em vigor a partir de <strong>janeiro de 2024<\/strong>.<\/p>\n<p>Essas mudan\u00e7as abordam as transfer\u00eancias de mercadorias em opera\u00e7\u00f5es interestaduais, bem como as opera\u00e7\u00f5es internas e a substitui\u00e7\u00e3o tribut\u00e1ria. A Lei Complementar n\u00ba 204, publicada em 29 de dezembro de 2023, modificou o <u>artigo 12 da Lei Complementar 87\/96<\/u>, impactando o momento da ocorr\u00eancia do fato gerador do ICMS nas transfer\u00eancias de mercadorias entre estabelecimentos do mesmo titular.<\/p>\n<p>Al\u00e9m disso, regras sobre creditamento e transfer\u00eancia de cr\u00e9ditos em opera\u00e7\u00f5es interestaduais foram estabelecidas. <u>Quanto \u00e0s opera\u00e7\u00f5es internas, a legisla\u00e7\u00e3o n\u00e3o define a incid\u00eancia do ICMS, deixando para cada estado a determina\u00e7\u00e3o de como funcionar\u00e3o as transfer\u00eancias de cr\u00e9dito e a apura\u00e7\u00e3o centralizada<\/u>.<\/p>\n<p>O Conv\u00eanio ICMS 225\/2023 tratou da substitui\u00e7\u00e3o tribut\u00e1ria, alterando regras gerais e o c\u00e1lculo do ICMS destacado na nota fiscal de transfer\u00eancia. Essas mudan\u00e7as t\u00eam impacto significativo nas opera\u00e7\u00f5es comerciais, exigindo aten\u00e7\u00e3o e compreens\u00e3o por parte dos contribuintes e empresas.<\/p>\n<p>Em resumo, as altera\u00e7\u00f5es na legisla\u00e7\u00e3o do ICMS, especialmente abordando as transfer\u00eancias de mercadorias em opera\u00e7\u00f5es interestaduais, opera\u00e7\u00f5es internas e substitui\u00e7\u00e3o tribut\u00e1ria, s\u00e3o significativas e requerem aten\u00e7\u00e3o por parte dos contribuintes e empresas.<\/p>\n<p><u>A Lei Complementar n\u00ba 204 modificou o momento da ocorr\u00eancia do fato gerador do ICMS<\/u>, enquanto o Conv\u00eanio ICMS 225\/2023 alterou regras gerais e o c\u00e1lculo do ICMS destacado na nota fiscal de transfer\u00eancia. A falta de defini\u00e7\u00e3o da incid\u00eancia do ICMS em opera\u00e7\u00f5es internas deixa a cargo de cada estado a determina\u00e7\u00e3o de como funcionar\u00e3o as transfer\u00eancias de cr\u00e9dito e a apura\u00e7\u00e3o centralizada. Essas mudan\u00e7as t\u00eam impacto direto nas opera\u00e7\u00f5es comerciais e exigem compreens\u00e3o por parte dos envolvidos.<\/p>\n<p>Em s\u00edntese, as recentes altera\u00e7\u00f5es na legisla\u00e7\u00e3o do ICMS referentes a transfer\u00eancias de mercadorias em opera\u00e7\u00f5es interestaduais, opera\u00e7\u00f5es internas e substitui\u00e7\u00e3o tribut\u00e1ria t\u00eam implica\u00e7\u00f5es significativas para contribuintes e empresas.<\/p>\n<p><strong><u>Resumindo!!!<br \/>\n<\/u><\/strong><u>A Lei Complementar n\u00ba 204 modificou o momento da ocorr\u00eancia do fato gerador do ICMS<\/u>, enquanto o <u>Conv\u00eanio ICMS 225\/2023 alterou as regras gerais e o c\u00e1lculo do ICMS destacado na nota fiscal de transfer\u00eancia.<\/u> A aus\u00eancia de defini\u00e7\u00e3o da incid\u00eancia do ICMS em opera\u00e7\u00f5es internas delega aos estados a defini\u00e7\u00e3o de como funcionar\u00e3o as transfer\u00eancias de cr\u00e9dito e a apura\u00e7\u00e3o centralizada. Essas mudan\u00e7as exigem aten\u00e7\u00e3o e compreens\u00e3o por parte dos envolvidos, dada a sua import\u00e2ncia para as opera\u00e7\u00f5es comerciais.<\/p>\n<p><strong>Fonte: Econet<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9 importante destacar que houve altera\u00e7\u00f5es na legisla\u00e7\u00e3o do ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) no final de 2023, que entraram em vigor a partir de janeiro de 2024. Essas mudan\u00e7as abordam as transfer\u00eancias de mercadorias em opera\u00e7\u00f5es interestaduais, bem como as opera\u00e7\u00f5es internas e a substitui\u00e7\u00e3o tribut\u00e1ria. A Lei Complementar n\u00ba 204, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5501,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[61],"class_list":["post-5500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dicas-noticias","tag-icms"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ICMS - Explicamos as altera\u00e7\u00f5es: Lei Complementar n\u00ba 204\/2023 e Conv\u00eanio ICMS n\u00ba 225\/2023 - Daniela Galv\u00e3o Assessoria Cont\u00e1bil<\/title>\n<meta name=\"description\" content=\"\u00c9 importante destacar que houve altera\u00e7\u00f5es na legisla\u00e7\u00e3o do ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) no final de 2023, que\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/danielagalvao.net\/2024\/03\/27\/icms-explicamos-as-alteracoes-lei-complementar-no-204-2023-e-convenio-icms-no-225-2023\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICMS - Explicamos as altera\u00e7\u00f5es: Lei Complementar n\u00ba 204\/2023 e Conv\u00eanio ICMS n\u00ba 225\/2023 - Daniela Galv\u00e3o Assessoria Cont\u00e1bil\" \/>\n<meta property=\"og:description\" content=\"\u00c9 importante destacar que houve altera\u00e7\u00f5es na legisla\u00e7\u00e3o do ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) no final de 2023, que\" \/>\n<meta property=\"og:url\" content=\"https:\/\/danielagalvao.net\/2024\/03\/27\/icms-explicamos-as-alteracoes-lei-complementar-no-204-2023-e-convenio-icms-no-225-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Daniela Galv\u00e3o Assessoria Cont\u00e1bil\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-27T19:56:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/danielagalvao.net\/wp-content\/uploads\/sites\/42\/2024\/03\/daniela-galvao-icms.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"724\" \/>\n\t<meta property=\"og:image:height\" content=\"897\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Equipe Reda\u00e7\u00e3o\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Equipe Reda\u00e7\u00e3o\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/danielagalvao.net\/2024\/03\/27\/icms-explicamos-as-alteracoes-lei-complementar-no-204-2023-e-convenio-icms-no-225-2023\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/danielagalvao.net\/2024\/03\/27\/icms-explicamos-as-alteracoes-lei-complementar-no-204-2023-e-convenio-icms-no-225-2023\/\"},\"author\":{\"name\":\"Equipe Reda\u00e7\u00e3o\",\"@id\":\"https:\/\/danielagalvao.net\/#\/schema\/person\/71cb32c4692f12ce8a46502084107970\"},\"headline\":\"ICMS &#8211; 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