{"id":34069,"date":"2025-04-29T16:42:37","date_gmt":"2025-04-29T19:42:37","guid":{"rendered":"http:\/\/ww16.ce.gov.br\/sefaz\/?p=34069"},"modified":"2025-04-29T16:42:37","modified_gmt":"2025-04-29T19:42:37","slug":"orientacoes-para-emissao-de-nf-e-em-operacoes-com-diferimento-do-icms","status":"publish","type":"post","link":"https:\/\/ww16.ce.gov.br\/sefaz\/2025\/04\/29\/orientacoes-para-emissao-de-nf-e-em-operacoes-com-diferimento-do-icms\/","title":{"rendered":"Orienta\u00e7\u00f5es para Emiss\u00e3o de NF-e em Opera\u00e7\u00f5es com Diferimento do ICMS"},"content":{"rendered":"<p>A Secretaria da Fazenda do Estado do Cear\u00e1 (Sefaz-CE) comunica aos contribuintes que nas opera\u00e7\u00f5es em que houver o diferimento do ICMS total ou parcial, devem ser atendidos os dispositivos da Instru\u00e7\u00e3o Normativa n\u00ba 29\/2025.<\/p>\n<p>Nas opera\u00e7\u00f5es de importa\u00e7\u00e3o que envolvam diferimento do ICMS Importa\u00e7\u00e3o com redu\u00e7\u00e3o de base de c\u00e1lculo o contribuinte dever\u00e1:<\/p>\n<p>&#8211; Emitir Nota fiscal de entrada, utilizando o c\u00f3digo de situa\u00e7\u00e3o tribut\u00e1ria &#8211; CST 51, destacando o valor integral da base de c\u00e1lculo reduzida no campo N16 (tag vBC);<\/p>\n<p>&#8211; Destacar no campo vICMS (Valor do ICMS) a diferen\u00e7a entre o valor do ICMS com redu\u00e7\u00e3o de base de c\u00e1lculo sem diferimento, informado na tag (vICMSOp), e o valor do ICMS diferido informado na tag (vICMSDif);<\/p>\n<p>&#8211; Informar no campo infCpl (Informa\u00e7\u00f5es Complementares de interesse do Contribuinte), os dispositivos legais espec\u00edficos que fundamentam o diferimento e o benef\u00edcio fiscal de redu\u00e7\u00e3o da base de c\u00e1lculo.<\/p>\n<p>Quando na opera\u00e7\u00e3o de importa\u00e7\u00e3o ocorrer o diferimento do ICMS Importa\u00e7\u00e3o com recolhimento de ICMS Substitui\u00e7\u00e3o Tribut\u00e1ria o contribuinte dever\u00e1 emitir:<\/p>\n<p>&#8211; Nota fiscal de entrada com base de c\u00e1lculo integral, utilizando o CST 51, conforme a Instru\u00e7\u00e3o Normativa n\u00ba 29\/2025;<\/p>\n<p>&#8211; Nota Fiscal Complementar, usando o CST 90, para destaque dos valores de Base de C\u00e1lculo do ICMS Substitui\u00e7\u00e3o e Valor do ICMS Substitui\u00e7\u00e3o, pois esses campos n\u00e3o integram o XML de notas que utilizam CST 51. Deve-se fazer constar nos Dados Adicionais desta nota a express\u00e3o \u201cNF-e complementar emitida para fins de ajuste das informa\u00e7\u00f5es relativas ao ICMS ST\u201d.<\/p>\n<p>At\u00e9 31\/05\/2025, a Sefaz-CE permitir\u00e1 que o campo &#8220;Percentual da Redu\u00e7\u00e3o de BC (pRedBC)&#8221; seja preenchido opcionalmente nos dados adicionais da nota fiscal, bem como emitir NFe complementar da base de c\u00e1lculo do ICMS nas opera\u00e7\u00f5es de importa\u00e7\u00e3o com diferimento, enquanto a empresa se adapta \u00e0s novas regras; ou utilizar o emissor gratuito do Sebrae, dispon\u00edvel no link: <a href=\"https:\/\/sebrae.com.br\/sites\/PortalSebrae\/produtoseservicos\/emissornfe#banner\">https:\/\/sebrae.com.br\/sites\/PortalSebrae\/produtoseservicos\/emissornfe#banner<\/a><\/p>\n<p>Informa\u00e7\u00f5es adicionais poder\u00e3o ser obtidas pelo e-mail: <a href=\"mailto:cedot@sefaz.ce.gov.br\">cedot@sefaz.ce.gov.br<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Secretaria da Fazenda do Estado do Cear\u00e1 (Sefaz-CE) comunica aos contribuintes que nas opera\u00e7\u00f5es em que houver o diferimento do ICMS total ou parcial, devem ser atendidos os dispositivos da Instru\u00e7\u00e3o Normativa n\u00ba 29\/2025. Nas opera\u00e7\u00f5es de importa\u00e7\u00e3o que envolvam diferimento do ICMS Importa\u00e7\u00e3o com redu\u00e7\u00e3o de base de c\u00e1lculo o contribuinte dever\u00e1: &#8211; [&hellip;]<\/p>\n","protected":false},"author":689,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-34069","post","type-post","status-publish","format-standard","hentry","category-comunicados"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Orienta\u00e7\u00f5es para Emiss\u00e3o de NF-e em Opera\u00e7\u00f5es com Diferimento do ICMS - SEFAZ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ww16.ce.gov.br\/sefaz\/2025\/04\/29\/orientacoes-para-emissao-de-nf-e-em-operacoes-com-diferimento-do-icms\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Orienta\u00e7\u00f5es para Emiss\u00e3o de NF-e em Opera\u00e7\u00f5es com Diferimento do ICMS - SEFAZ\" \/>\n<meta property=\"og:description\" content=\"A Secretaria da Fazenda do Estado do Cear\u00e1 (Sefaz-CE) comunica aos contribuintes que nas opera\u00e7\u00f5es em que houver o diferimento do ICMS total ou parcial, devem ser atendidos os dispositivos da Instru\u00e7\u00e3o Normativa n\u00ba 29\/2025. 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