PEC do comércio eletrônico – Emenda Constitucional nº 87
Foi promulgada hoje, 16 de abril de 2015, a Emenda Constitucional Nº87, oriunda da Proposta de Emenda Constitucional (PEC) 7/2015, que trata da divisão entre os Estados, da arrecadação do ICMS cobrado sobre mercadorias e serviços vendidos a distância – isto é, pela internet e por telefone.
Pelo texto, os Estados de destino da mercadoria ou do serviço terão direito a uma parcela maior do tributo, se o consumidor final for pessoa física.
Pela legislação em vigor, quando uma loja virtual vende ao consumidor final pessoa física localizado em outro Estado, o ICMS recolhido fica 100% no Estado de origem da loja. Essa alíquota do ICMS varia entre 17% (maioria), 18% (São Paulo, Minas Gerais e Paraná) e 19% (Rio de Janeiro).
O texto aprovado estabelece que serão usadas as duas alíquotas (a interna e a interestadual), sendo que a diferença entre elas será gradualmente direcionada ao Estado de destino do bem ou serviço, que após cinco anos ficará com 100% do ICMS referente a diferença de alíquotas.
| Regra Atual | Regra instituída pela PEC 7/2015 |
| 100% do ICMS ao Estado de Origem | 1º ano – 20% do ICMS para o Estado de destino e 80% para o Estado de origem |
| 2º ano – 40% do ICMS para o Estado de destino e 60% para o Estado de origem | |
| 3º ano – 60% do ICMS para o Estado de destino e 40% para o Estado de origem | |
| 4º ano – 80% do ICMS para o Estado de destino e 20% para o Estado de origem | |
| 5º ano – 100% do ICMS para o Estado de destino da mercadoria |
Cabe dizer que embora o texto legal ainda faça referência a 2015 como o primeiro ano de mudança, o Art. 3º da PEC nº07/2015, menciona a necessidade de observância do Principio da Anterioridade, motivo pelo qual a alteração deverá ocorrer somente em 2016.
E, por fim, a constatação de que as legislações Estaduais terão que ser modificadas para recepcionar essa importante alteração de âmbito constitucional.
O Escritório Terra, Pimentel e Vecci Advogados está à disposição para quaisquer esclarecimentos adicionais.
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