The São Paulo State Department of Finance and Planning (Sefaz-SP) made changes to the rules governing the Optional Taxation Regime for Tax Substitution (ROT-ST), now exceptionally setting a deadline of 11/30 for São Paulo ICMS taxpayers to:
- Submit a request for retroactive enrollment in the ROT-ST, with effects dating back to January 15, 2021; or
- Pay the supplementary ICMS-ST due since January 15, 2021.
The measures are set out in CAT Ordinance No. 80/2021, published in the State Official Gazette of 10/15.
The ROT-ST consists of the waiver of payment of the supplementary ICMS withheld in advance through tax substitution when the value of the transaction is greater than the basis for calculating the withholding, as well as the prohibition of the refund of the tax withheld in excess when the value of the transaction is lower than the basis for calculating the tax withholding.
To receive the enrollments, starting Wednesday (10) the new e-Ressarcimento system will be operating at the web address www.fazenda.sp.gov.br/eRessarcimento, both for requests for accreditation to the ROT-ST and for waivers of automatic accreditation. Check the details for each case.
Retroactive enrollment – Optional Taxation Regime
For taxpayers under the Periodic Assessment Regime (RPA), the request for retroactive enrollment in the ROT-ST must be submitted by 11/30/2021 in the e-Ressarcimento system.
Individual Microentrepreneurs (MEI) and those opting for the Simples Nacional (Brazil’s simplified tax regime) regime will be automatically accredited to the ROT-ST, also retroactively to 01/15/2021, unless they declare by 11/30/2021 their waiver of the automatic accreditation, through the e-Ressarcimento system.
It is important to note that enrollment in the ROT-SP will only produce retroactive effects if the taxpayer has not submitted a request for an ICMS-ST refund during the period from 01/15/2021 to 11/30/2021. For taxpayers who have submitted a refund request during this period, the accreditation to the ROT-ST made by 11/30/2021 will begin to take effect as of 12/01/2021.
The general rule of the optional regime provides that accreditation takes effect as of the first day of the month following the request, which is why those who opt in by November 30 will already be valid as of December 1. If enrollment is made later, it will only take effect as of January 2022.
Supplementary ICMS-ST
It is also worth noting that the following taxpayers must pay, by 11/30/2021, the supplementary ICMS-ST due since 01/15/2021:
- Periodic Assessment Regime (RPA): those who do not become accredited to the ROT-ST by 11/30/2021, through a request made in the e-Ressarcimento System;
- Simples Nacional and Individual Microentrepreneurs (MEI): those who declare by 11/30/2021 their waiver of the automatic accreditation, through the e-Ressarcimento System;
- Of any regime, those who have submitted a request for an ICMS-ST refund during the period from 01/15 to 11/30/2021.
More information can be found on the page Tax Substitution – Optional Taxation Regime – ROT, on the Sefaz-SP portal.
To consult the content of CAT Ordinance No. 25/2021, as amended by CAT Ordinance No. 80/2021, access the Sefaz-SP tax legislation portal.
ICMS-ST collection is significant for the São Paulo state government. From January to October, R$ 24.9 billion was collected through tax substitution. The amount corresponds to about 15% of the total collection of the tax. In 2020, it was R$ 25.8 billion. (Source: Valor Econômico)
Retailers of all segments in the State of São Paulo may join the Optional Taxation Regime (ROT). The objective is to simplify the advance payment of ICMS through tax substitution (ST). For those who join, the amount of ICMS-ST collected will become definitive.
The taxpayer who remains in the current regime, on the other hand, may be required to pay supplementary tax, in addition to being subject to inspection. Read the Valor Econômico article.
Read also:
Enrollment deadline for settlement agreements extended until 12/29
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