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Doczy: 25 Lut 2024
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 Wysany: Nie Lut 25, 2024 06:38 Temat postu: Difal: who should pay and how to calculate it? |
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Each state has its own tax obligations and this often raises questions, especially for those starting a business. This differentiation occurs because, with the increase in the volume of sales over the internet, many states were being harmed, as taxes on products and services were related to the state where the company operated. For this reason, Difal - Tax Differential was created, which works to balance the collection of ICMS - Tax on the Circulation of Goods and Services. ICMS is a tax that is present in different commercial operations, such as the circulation of goods, including food and beverages, communication services by any means and the provision of intercity and interstate transport services, just to name a few examples. To resolve this difference between states, the ICMS Rate Differential began to be divided between the state of origin and the state of destination. However, we need to understand who is responsible for the collection or who must make the Difal payment. Who should pay Difal It is the company that sells the product or service that must collect the tax when negotiating with a consumer who is not an ICMS taxpayer. If the negotiation is between companies that contribute to ICMS, the Difal amount must be paid by the company that purchased the product or service.
How to calculate Difal To find out the ICMS Difal, you need to have the difference value between the interstate rate and the internal rate: Find out the value of the operation before the ICMS is charged. Calculate the ICMS amount due using the internal rate. Calculate the amount of ICMS due at the interstate rate. Find the difference between these values to be collected and you will find the Diff of the operation Asia Phone Number List Check the rates for each state in the table below: ICMS rate tables Let's look at an example? Imagine that a company in the state of Esprito Santo (origin) sells a product to a consumer in the state of São Paulo (destination) worth shipping, totaling . With this in mind, you should use the ICMS rate table above to find out what the interstate rate will be and what the internal rate will be in the destination state. Looking at our table, the interstate rate for Esprito Santo (origin) is 12% and the internal rate for São Paulo.
This is because you discover the internal rate by observing the origin and destination of the same state. Then, just calculate the difference between the rates: ICMS from the state of origin ICMS from the state of destination (São Paulo) Thus, the company from Esprito Santo needs to pay in Difal for the sale to the consumer in São Paulo. However, the math is not over yet: the FCP needs to be calculated. Anti-Poverty Fund The Poverty Combat Fund, or simply FCP, is included in the ICMS, in ICMS Agreement 93/2015, and has a percentage of up t Its collection is optional and depends on the rules of each region. Therefore, you need to know the state of origin of the service or product to find out if there is an obligation to collect the FCP. This rate is intended for programs aimed at combating malnutrition, supporting health, education and improving housing conditions. Remembering that Difal does not apply to Simples Nacional opters, such as MEIs.
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