The ICMS Agreement 16/22, published in the Official Gazette on March 25, regulated the single-phase incidence of ICMS for diesel oil, establishing the following rates in the transactions with the product:
|FUEL||AD REM RATE (R$/PER LITER)|
|Diesel Oil To Others||0,9986|
|Diesel Oil A S10||1,0060|
The amount of ICMS due will be the result of multiplying the above rate by the volume of fuel consumed in each federated unit.
The ICMS Agreement 16/22 also granted to the states an authorization to use tax burden equalization factors per liter of fuel, applicable to the outputs with diesel oil, even if mixed, destined to their respective territories.
The tax burden equalization factor for each state is provided for in Annex II of the ICMS Agreement and may not be higher than the value of the difference determined between the new Ad Rem rate and the effective tax burden in force on the date of publication of the agreement.
In practical terms, the equalization factor reduces the tax burden of ICMS in transactions with diesel oil depending on the recipient state, maintaining a tax burden similar to the one applicable when complementary law 192/22 was published.
In the case of subsequent interstate transactions, equalization factors of the recipient and origin states should be compared, with the following implications:
|RECIPIENT STATE EQUALIZATION FACTOR INFERIOR TO THE EQUALIZATION FACTOR OF THE STATE OF ORIGIN||RECIPIENT STATE EQUALIZATION FACTOR SUPERIOR TO THE EQUALIZATION FACTOR OD THE STATE OF ORIGIN|
|The fuel-forwarding establishment shall carry out the difference gathering Identified.||The fuel intake establishment must be reimbursed by the supplier.|
Both the Ad Rem rate as the tax burden equalization factors will be in force for a minimum period of 12 months from the date of publication of the agreement.
The ancillary obligations arising from the provisions of the agreement will still be regulated by means of a SINIEF Adjustment to be published by Confaz.
The ICMS Agreement 16/22 entered into force on March 25, 2022 (date of its publication), producing effect as from July 1st, 2022.
To learn more about the single-phase ICMS regime, see the article on Complementary Law 192/22.