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 ICMS Partilha

 

The ICMS Partilha has been created by the Brazilian Government, through the Constitutional Amendment nº 87/2015 (Emenda Constitucional nº 87/2015) and the Agreement nº 93/2015 (Convênio nº 93/2015), in order to share the charge paid in interstate operations between the state of origin and destination. In this case, from January 1st, of 2016 on, all operations related to consumer goods and services, for ICMS tax payers or non tax payers, have to be charged. The calculation happens according to the difference between the internal tax rate of state of origin and state of destination.

According to the law, the partition will happen as follows:

  • In 2016 the partition will be 40% (forty percent) for the state of destination and 60% (sixty percent) for the state of origin.

  • In 2017 the partition will be 60% (sixty percent) for the state of destination and 40% (forty percent) for the state of origin.

  • In 2018 the partition will be 80% (eighty percent) for the state of destination and 20% (twenty percent) for the state of origin.

  • From 2019 on the partition will be 100% (a hundred percent) for the state of destination.

Note Note

The rate regarding the Special Fund value is also subtracted from the difference between the interstate tax rate of each state. Then, once it is calculated, the related value is collected for the state of destination.

End of the note.

For more information about ICMS Partilha, see Palácio do Planalto website.