A Ruling Decision was published on 06.14.2013 determining how companies that are enrolled in São Paulo and perform both taxed and non-taxed activities for ICMS purposes must act on interstate acquisitions.


This Ruling Decision provided that the taxpayer must expressly request that its supplier adopts the interstate rate when the product is destined for the taxed activity and the internal rate of the State of origin when the product is destined for an activity that is not taxed by ICMS.


If there is a change in the stock of already registered products, the company shall make the following adjustments: (i) concerning a product received with internal rate and then destined for the taxed activity, the company shall register the corresponding credit until the limit of the interstate rate applicable, and (ii) concerning a product that would be used in the taxed activity and ends up being used for the non-taxed activity, it must cancel the credit registered upon the entrance of the good in its establishment.