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October 31, 2018
O DIFAL – ICMS Rate Differential – has been in effect since January 2016. It is the difference between the ICMS rate of the State of origin of a product or service and the ICMS rate of the State to which it is destined. Its objective is to promote better competitiveness among states, balancing the incidence of rates in interstate transactions.
Before the Agreement 93, instituted in 2015, this difference in ICMS was entirely in the State of origin of the product or service. With the entry of DIFAL, the difference between the rates began to be gradually shared between the UF of origin and destination – by 2019, the entire amount will be transferred in full to the UF of destination of the transaction.
Does this mean that DIFAL will end?
No. The calculation continues as usual. The only change is that, before, the differential between the rates remained in the State of origin and, since 2016, it has been gradually passed on to the UF of destination, until it totals 100% of the value from 2019. So, in practice, the State that “sold” the product or service no longer collects DIFAL in 2019, but that does not mean that it ceases to exist or be shared.
Let's give a practical example to clarify the issue.
Imagine selling a product from Rio Grande do Sul to São Paulo, worth R$ 1,000.00. In the first State, the ICMS charged is 12%; and in São Paulo, 18%. Therefore, the DIFAL in this transaction is 6%.
According to the table released by the government for the gradual sharing of DIFAL, in 2018, 20% of DIFAL will remain in the State of origin and the rest, 80%, will go to the State of destination.
With that in mind, let's do the math:
DIFAL value: 6% over R$ 1,000.00 = 60.00
DIFAL value located in RS (origin): 20% over R$ 60 = R$ 12.00
Value of the DIFAL located in SP (destination): 80% over R$ 60 = R$ 48.00
Therefore, the ICMS collected by Rio Grande do Sul will be the value of ICMS plus DIFAL, that is:
ICMS calculation: 12% on R$ 1,000.00 = R$ 120.00
Final ICMS in RS: R$ 120.00 + R$ 12.00 (DIFAL value) = R$ 132.00
In 2019, the sharing table changes – 100% from DIFAL goes to the Transaction Destination State. Returning to our example, it means that the State of RS will normally collect ICMS (R$ 120), but the totality of DIFAL (R$ 60) is in the UF of destination, which is São Paulo.
As Agreement 93 was instituted in 2015, the DIFAL calculation has already been adapted and inserted into the companies' ERP, including its gradual transfer base until 2019, when it will total 100% to the destination UF.
So, answering the question in the title: no, DIFAL will not end. On the contrary. Its sharing continues between states, promoting greater balance in interstate commerce. The only change is that, as of 2019, the entire transfer will go to the State of destination.
Your company can count on the homine for all necessary adjustments regarding the calculation of DIFAL. our solution Signature, for issuing and receiving commercial invoices, which can be integrated into your company's ERP, is prepared to operate in different calculation scenarios and rates for different interstate transactions. Signature is used by thousands of companies in 12 countries in Latin America.
