{"id":58820,"date":"2025-06-05T10:11:47","date_gmt":"2025-06-05T13:11:47","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=58820"},"modified":"2025-10-19T19:25:12","modified_gmt":"2025-10-19T22:25:12","slug":"o-diferencial-de-aliquota-interestadual-de-icms-difal","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/o-diferencial-de-aliquota-interestadual-de-icms-difal\/","title":{"rendered":"The interstate ICMS rate differential (DIFAL)"},"content":{"rendered":"
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O que \u00e9 ?<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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O DIFAL refere-se \u00e0 cobran\u00e7a de parcela do ICMS devido em opera\u00e7\u00e3o interestadual com consumidor final, contribuinte ou n\u00e3o do imposto. Os remetentes s\u00e3o obrigados a recolher o ICMS relativo \u00e0 diferen\u00e7a (DIFAL) existente entre (i) a al\u00edquota interna praticada no Estado destinat\u00e1rio e (ii) a al\u00edquota interestadual (4%, 7% ou 12%), nas opera\u00e7\u00f5es interestaduais com mercadorias destinadas ao uso, consumo ou ativo imobilizado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Antes da EC 87\/15<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Anteriormente a 2015, a CF\/88 distinguia o consumidor final, se contribuinte ou n\u00e3o. Em opera\u00e7\u00f5es interestaduais com consumidor final-contribuinte, o remetente recolhia ICMS pela al\u00edquota interestadual e o destinat\u00e1rio recolhia o DIFAL, havendo divis\u00e3o da receita tribut\u00e1ria entre os Estados. Se consumidor final-n\u00e3o contribuinte, o remetente recolhia o ICMS pela al\u00edquota interna do Estado de origem, cabendo a este toda a arrecada\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Depois da EC 87\/15<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A EC 87 altera a cobran\u00e7a do ICMS nas opera\u00e7\u00f5es interestaduais com consumidor final n\u00e3o contribuinte. H\u00e1 unifica\u00e7\u00e3o do tratamento quanto \u00e0 divis\u00e3o da arrecada\u00e7\u00e3o: o Estado remetente fica com o ICMS calculado pela al\u00edquota interestadual e Estado de destino fica com DIFAL. Apenas h\u00e1 diferencia\u00e7\u00e3o na sujei\u00e7\u00e3o passiva do DIFAL: se consumidor final contribuinte, o recolhimento cabe ao destinat\u00e1rio; se consumidor final n\u00e3o contribuinte, cabe ao remetente (guia GNRE).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Conv\u00eanio ICMS 93\/15<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A pretexto de regular a EC 87, os Estados editaram o Conv\u00eanio ICMS 93\/15 com o objetivo de disciplinar a cobran\u00e7a do DIFAL. Todavia, o STF julgou tal regramento inconstitucional, por usurpar a compet\u00eancia da Uni\u00e3o, a quem cabe editar norma geral, via lei complementar (ADI 5.469 e 5.464, Temas STF 517 e 1.093). Tal decis\u00e3o foi modulada e passa a vigor a partir de 01\/01\/2022. Ou seja, at\u00e9 31\/12\/2021, as disposi\u00e7\u00f5es do conv\u00eanio s\u00e3o v\u00e1lidas (exce\u00e7\u00e3o: a\u00e7\u00f5es em curso e empresas do Simples).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Lei Complementar 190\/22<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Em raz\u00e3o da inconstitucionalidade do Conv\u00eanio ICMS 93\/2015, foi publicada a LC 190\/22, a fim de regularizar mais essa lacuna legislativa no regime jur\u00eddico do DIFAL. A lei basicamente legalizou o tratamento previsto pelo Conv\u00eanio ICMS 93\/15. Apesar de editada em 2022, a LC 190\/22 previu sua vig\u00eancia a partir de 90 dias de sua publica\u00e7\u00e3o, fazendo t\u00e1bula rasa do princ\u00edpio da anterioridade anual. Nada obstante, sua constitucionalidade foi reconhecida pelo STF (ADI 7.066, 7.070 e 7.078).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

verification, controversies and case law<\/p>","protected":false},"author":2,"featured_media":58823,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-58820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nO diferencial de al\u00edquota interestadual de ICMS (DIFAL) - Tributa N\u00e3o Tributa<\/title>\n<meta name=\"description\" content=\"Saiba 5 pontos essenciais sobre o diferencial de al\u00edquota interestadual de ICMS (DIFAL), cobran\u00e7a de ICMS interestadual e mudan\u00e7as legais ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/o-diferencial-de-aliquota-interestadual-de-icms-difal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O diferencial de al\u00edquota interestadual de ICMS (DIFAL) - 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