Since Law 10,568, published in the DOE of 27/07/2016, Compete Atacadista came into force in accordance with article 16, bringing some changes in its form and operability, which led me to present a brief report of the your cool device, as well as a very simple example, by way of illustration.
I would like to emphasize, once again that the Wholesale Compete is not the only type of Compete in ES (there are several Competes, with emphasis on the Compete Non-Presential Sale, more commonly known as “Compete e-Commerce” and Compete Transports - all of which have already been published by me, both on my website https: //www.oliricacunha. com.br/incentivos-fiscal-do-es and http: //www.administradores. com.br/u/oliricacunha/artigos/ in which publications about other important ones are found incentivos Espírito Santo tax authorities ).
In general, Compete Atacadista was designed to make wholesale companies installed in ES more competitive, not encouraging direct import, as in Compete e-Commerce and other import incentives ( Fundap and Invest Importação ).
Therefore, the holder of Compete Atacadista operates with benefits for national and / or imported goods, the latter provided they have been made through other importing companies (commonly known as tradings), even though these goods are cleared in other units. of the federation.
To obtain this Compete Wholesaler, it is necessary that the company has a unit in ES, in any municipality in the state, and may even be a Branch (its main CNAE must be the “wholesaler”), which allows its administration center remains in its original state, normally in that UF where its registered office is.
The caput of article 16 establishes that the company, within the Compete Atacadista “shall, at each verification period, reverse the amount of the debt recorded as a result of its interstate exits, destined for commercialization or industrialization, a percentage so that, after the use of the corresponding credits calculated in the period, the effective tax burden results in the percentage of one and ten hundredths of a percent ”(emphasis added).
This wording brings many doubts to businessmen and executives, mainly those from outside ES who seek our incentive as a way to reduce their tax costs, however I always warn that, a simple way of interpretation through numbers is to do the account 1.1% of ICMS on their interstate exits (taxable, that is, those subject to ICMS payment), forgetting the credits arising from the respective purchases of their goods.
It is not that this means “throwing away” the credits of this tax, but in the end, in fact, the tax impact is exactly this: final effective tax burden for 1.1% interstate outflows.
Below is an example:
|Book value||Calculation basis||Rate||ICMS|
|Book value||Calculation basis||Rate||ICMS|
|Credit||Debit||ICMS Collect without benefit|
|Credit||Debit||ICMS Collect COMPETE|
Among its seals, it is necessary to highlight:
§ 3º The provisions of this article do not apply to operations:
I - with coffee, electricity, lubricants, liquid and gaseous fuels, derived or not from petroleum, and the provision of interstate and intercity transportation services and communication;
II - which send goods to individual final consumers;
III - with goods subject to the tax substitution regime already acquired with tax withheld;
IV - with cocoa and fresh black pepper and bovine leather;
V - the sale, or remittance of any title, of goods or goods, in cases where the acquirer, or recipient, located in another unit of the Federation, determines that the alienating establishment, or sender, located in this State, promotes its delivery to a recipient located in this State, including in the case of sales to order;
VI - in the transfer of imported goods or goods subject to the effects of Resolution No. 13, 2012, of the Federal Senate.
However, the prohibition on goods subject to the ICMS-ST is extinguished as soon as the company obtains the Special ICMS-ST Substitute Taxpayer Regime - REOA, an incentive with which we also work and which has a published article < a href = "https://www.oliricacunha.com.br/br/regime-especial-contr-substituto-es-icms-st"> https://www.oliricacunha.com.br/br / special-regime-contr-substitute-es-icms-st.
Another important point is that the use of the Wholesale Compete is no longer prohibited for goods imported under Fundap or for goods imported through other FUs, as I said in one of the previous paragraphs.
Relevant aspect is that, for some time, it has been allowed, within the scope of the Wholesale Compete, in the case of operations carried out for the final consumer, as long as it is not an individual and hence the incentive percentages follow the same of those contemplated by Compete Non-Presential Sale - e-Commerce, namely:
§ 7º The provisions of this article also apply to operations that send goods to legal entities, as final consumers, not taxpayers, in which case the effective tax burden should result in the following percentages:
I - as of January 1, 2016, one integer and five tenths of a percent;
II - as of January 1, 2017, one integer and twenty-five hundredths percent; and
III - as of January 1, 2018, one integer and one tenth percent.
§ 8 The percentages provided for in § 7 absorb the portion to be shared in accordance with the provisions of clause ten of ICMS Agreement 93/15.
This incentive must be requested from the State through the Sedes - ES Development Secretariat, through a process in which the wholesaler adheres to the Competitiveness Contract established between Sincades (trade union of wholesale companies) and the ES Government. through Sedes. Its validity is one year, and must be renewed every year between the period from January to March of the year following the granting of the incentive.
Obviously, the calculation of this incentive has some peculiarities and the elaboration of its calculation and control spreadsheets requires a lot of mastery in relation to its elaboration, but nothing that a good accountant, with expertise in the subject is not able to accomplish.
We advise, however, that the choice of the professional to be hired to attend your company be carefully analyzed, in case you choose to install a unit in ES, holder of any of our incentives.
During all my years of experience in the area (I opened my first accounting firm in 1992) I have already come across absurdities, which go beyond the issue of errors in monthly incentive ICMS calculations. From finding companies that used a certain incentive without having the right to not having even one line to record those incentives. Total lack of professional responsibility!
We are a business advisory office, with extensive experience in tax incentives, business feasibility projects, obtaining these incentives, your monthly tax assessments and meeting ancillary obligations, whether or not you can do the accounting part of the company once we work , always in accordance with the needs and particularities of each project.
We developed spreadsheets with simulations of incentive calculations, reflected in DREs (monthly income statements - one of the accounting reports usually used), comparing profitability and tax consequences on Real Profit, Presumed Profit and Simples Nacional. Our understanding and professional experience have already shown us that it is only in possession of such reports that a manager is able to make (correct) decisions, especially when it comes to opening new businesses.