CEST - obrigatório a partir de abril
Autor: Rodrigues Trading Import Export Fernando e Silva | Publicado: 2016-03-09T06:51:00-08:00

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CEST - obrigatório a partir de abril



O
programa da NF-e e NFC-e vai validar o CEST – Código Especificador de
Substituição Tributária a partir de 1º de abril de 2016, conforme Convênio ICMS
92/2015, com a nova redação dada pelo Convênio ICMS 146/2015.



O Convênio ICMS 92/2015, estabeleceu a sistemática de
uniformização e identificação das mercadorias e bens passíveis de sujeição aos
regimes de substituição tributária e de antecipação de recolhimento do ICMS com
o encerramento de tributação, relativos às operações subsequentes.

Nas operações com mercadorias ou bens listados nos Anexos II a
XXIX do Convênio ICMS 146/2015, o contribuinte deverá mencionar o respectivo
CEST no documento fiscal que acobertar a operação, ainda que a operação,
mercadoria ou bem não estejam sujeitos aos regimes de substituição tributária
ou de antecipação do recolhimento do imposto.

No exemplo, o produto classificado sob o NCM 3304.10.00 consta
do Anexo XXI do Convênio ICMS 146/2015, portanto, a partir de 1º de abril de
2016 o contribuinte deverá informar o Código CEST 20.009.00 na NF-e ou NFC-e,
ainda que a operação não esteja sujeita à substituição tributária do ICMS.

Confira informações extraídas do Convênio ICMS 146/2015:



Anexo
XXI

PRODUTOS
DE PERFUMARIA E DE HIGIENE PESSOAL E COSMÉTICOS



 

  
  
ITEM

  
  
CEST

  
  
NCM/SH

  
  
DESCRIÇÃO

 

  
  
9.0

  
  
20.009.00

  
  
3304.10.00

  
  
Produtos de maquilagem para os
  lábios

 




CEST
– Cadastro de produtos e mercadorias



Para evitar rejeição do
arquivo da NF-e e NFC-e os contribuintes deverão até dia 31 deste mês atualizar
o cadastro de produtos e mercadorias, para inserir o CEST, sob pena de não
conseguir emitir o documento fiscal eletrônico a partir de 1º de abril de 2016.



CEST – Lista Completa

A lista completa do CEST consta dos Anexos ao Convênio ICMS
146/2015.

https://www.confaz.fazenda.gov.br/legislacao/convenios/convenio-icms/2015/convenio-icms-146-15



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