Understand DIFAL once and for all: check out the main lessons learned from our simplified DIFAL webinar, with Graziella Santos

For many tax professionals, understanding and correctly applying DIFAL (Differential Tax Rate) continues to be a major challenge. The rules change from state to state, there are doubts about when and how to calculate it, and, in addition, Tax Reform is coming to change everything again.

To facilitate understanding of DIFAL and answer questions that affect the daily lives of many professionals, Homine Tecnologia held a webinar on March 25th DIFAL made simple: how to calculate today and prepare for the changes in Tax Reform, with the participation of tax specialist Graziella Santos, creator of Fiscal na Real. In a clear manner and with many examples, she explained the main points related to DIFAL, shared valuable tips for those who want to gain more security in calculations and operations, and spoke about the changes in taxes with the Tax Reform.

Below, we highlight the main lessons learned from the event:

The concept and objective of DIFAL

Graziella Santos opened the webinar by explaining, in a didactic manner, what DIFAL is, when its collection is mandatory, what type of transaction it applies to and what its role is within the logic of ICMS. As the name suggests, the Tax Rate Differential deals with the difference between the ICMS rate of the destination state and that of the state of origin in interstate sales transactions.

Many tax professionals still have doubts about when it is mandatory to collect this tax. Graziella clarified that DIFAL will apply to interstate transactions involving sales for Use and Consumption, Fixed Assets and sales to Non-Taxpayers. However, she emphasized that, more important than understanding the concept and rules, it is essential to understand the internal tax rates, the type of item involved, the declarant's focus, the purpose of the transaction, among other points, to avoid errors and not further burden the company's tax burden.

Calculating DIFAL in practice and the particularities in the states

Um dos momentos mais práticos e interativos do webinar foi a demonstração de como calcular o DIFAL em diferentes situações. Graziella utilizou uma planilha de simulação criada por ela que, além de trazer toda a fundamentação legal do cálculo do DIFAL em operações destinadas a Contribuintes e Não Contribuintes, permite visualizar e simular o cálculo com clareza, considerando fatores como o estado de origem e o de destino, alíquotas aplicáveis para bases única e dupla e o lançamento correto no SPED Fiscal. O material, exclusivo, é muito útil pois auxilia na conferência dos valores dos tributos. A planilha foi disponibilizada aos participantes do webinar. Para acessá-la, preencha o formulário on this page.

Another point raised was the lack of standardization between states. Each state has its own particularities regarding calculations, as do various segments of the production chain, which increases complexity and requires tax teams to always be aware of tax updates. However, Graziella stressed that it is impossible to manually monitor all changes in legislation to ensure compliance. “Our role is to identify whether our system is being updated correctly and to rely on reliable tax solutions to be more productive, especially in companies that acquire products for use and consumption in large quantities and also sell or resell them to non-taxpayers”, he highlighted. The main tip was: you can't just rely on the general rule. You need to understand what each state requires and always stay up to date.

And with the Tax Reform, what changes?

Closing the event, the expert addressed the future of DIFAL with the arrival of the Tax Reform. Although the new rules will come into effect gradually, the replacement of ICMS by IBS (Tax on Goods and Services) will directly impact the current model of charging the tax rate differential. Spoiler: DIFAL will cease to exist, but until 2032, as long as ICMS exists, the rules will still apply.

Graziella warned that this is the ideal time to review internal processes, clarify doubts and prepare teams for the new fiscal scenario. According to her, those who start preparing now will have much more peace of mind when adapting to the technological and operational changes required by the Reform.

Se você perdeu o webinar e quer aprender tudo sobre o DIFAL, o conteúdo está disponível gratuitamente. Assista à íntegra da gravação no canal da Homine no YouTube clicando HERE.

Para agendar uma demonstração do Motor de Cálculo de impostos e outras soluções fiscais essenciais para ajudar o seu time fiscal na transição da Reforma Tributária, basta preencher o formulário on this page. Se preferir, entre em contato conosco pelo e-mail atendimento@homine.tech.