CÁLCULO DO DIFA

INFORME ABAIXO OS DADOS PARA CÁLCULO

Ano em que a venda foi realizada 2020
Importado? NÃO
UF onde a empresa emissora da NF-e está estabelecida SP
UF onde o consumidor não contribuinte reside RJ
Alíquota do ICMS Inter 12% 6%
Alíquota do ICMS Intra 18%
Fundo de Combate à Pobreza (Informe FCP) 0%
Valor do produto R$ 1,090.70
Valor do IPI R$ -
Outras despesas acessórias R$ -
Desconto R$ -
Valor do frete R$ -

RESULTADO
Base de Cálculo do ICMS R$ 1,090.70 Valor do Produto + Va
ICMS Para Origem R$ 130.88 ICMS Origem
Fundo de Combate à Pobreza R$ - 2% da Base de Cálcu
Diferencial de Alíquota (antes da partilha) R$ 65.44 Alíquota do ICMS Intra
Parte que compete à Origem 0%
DIFAL a recolher para Origem R$ - Diferencial da Alíquota
Parte que compete ao Destino 100%
DIFAL a recolher para Destino R$ 65.44 Diferencial da Alíquota

APRENDA MAIS SOBRE O DIFAL E IC

DIFAL: Como implantar na sua empre
ICMS: O que é e como a EC 87/2015 afeta su
 DO DIFAL
Versão 1.1

2016 60% 40%

2017 40% 60%
2018 20% 80%
2019 0% 100%
Origem Destino

BASE DE CÁLCULO
Valor do Produto + Valor do IPI + Outras despesas acessórias - Desconto + Valor do frete
ICMS Origem
2% da Base de Cálculo do ICMS
Alíquota do ICMS Intra - Alíquota do ICMS Inter

Diferencial da Alíquota * Parte que à Origem

Diferencial da Alíquota * Parte que compete ao Destino

BRE O DIFAL E ICMS:

ntar na sua empresa
87/2015 afeta sua empresa
O/D AC AL AM AP BA CE DF ES GO MA MG MS MT PA

AC 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

AL 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

AM 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

AP 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

BA 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

CE 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

DF 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

ES 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

GO 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

MA 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

MG 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7%

MS 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

MT 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

PA 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

PB 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

PE 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

PI 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

PR 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%

RJ 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%

RN 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

RO 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

RR 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

RS 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%

SC 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%

SE 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%

SP 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 12% 7% 7% 7%

TO 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12%
PB PE PI PR RJ RN RO RR RS SC SE SP TO UF

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% AC

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% AL

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% AM

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% AP

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% BA

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% CE

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% DF

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% ES

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% GO

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% MA

7% 7% 7% 12% 12% 7% 7% 7% 12% 12% 7% 12% 7% MG

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% MS

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% MT

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% PA

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% PB

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% PE

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% PI

7% 7% 7% 12% 7% 7% 7% 12% 12% 7% 12% 7% PR

7% 7% 7% 12% 7% 7% 7% 12% 12% 7% 12% 7% RJ

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% RN

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% RO

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% RR

7% 7% 7% 12% 12% 7% 7% 7% 12% 7% 12% 7% RS

7% 7% 7% 12% 12% 7% 7% 7% 12% 7% 12% 7% SC

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% SE

7% 7% 7% 12% 12% 7% 7% 7% 12% 12% 7% 7% SP

12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% 12% TO
Linha ALIQ Importado?

1 17% SIM

2 17% NÃO

3 17%

4 17%

5 17%

6 17%

7 17%

8 17%

9 17%

10 17%

11 18%

12 17%

13 17%

14 17%

15 17%

16 17%

17 17%

18 18%

19 18%

20 17%

21 17%

22 17%

23 18%

24 17%

25 17%

26 18%

27 17%