{"id":2510,"date":"2026-07-01T18:39:54","date_gmt":"2026-07-01T18:39:54","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2510"},"modified":"2026-07-01T18:39:55","modified_gmt":"2026-07-01T18:39:55","slug":"sp-simplifica-a-tributacao-e-exclui-mais-174-mercadorias-da-substituicao-tributaria-do-icms","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/sp-simplifica-a-tributacao-e-exclui-mais-174-mercadorias-da-substituicao-tributaria-do-icms\/","title":{"rendered":"S\u00e3o Paulo simplifies taxation and excludes another 174 goods from the ICMS tax substitution regime."},"content":{"rendered":"<p class=\"wp-block-paragraph\">S\u00e3o Paulo will remove another 174 goods from the ICMS tax substitution regime starting in October 2026, including electrical materials, tools, auto parts, and refrigerators. This is the fifth set of items removed from the regime: with this, the move now covers almost two-thirds of the products previously subject to the complexity and costs of the ST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The measure, published in the Official Gazette this Tuesday (30) through the<strong>&nbsp;SRE Ordinance 34\/2026<\/strong>, This continues the tax simplification process led by the Finance and Planning Secretariat, within the scope of the &quot;S\u00e3o Paulo in the Right Direction&quot; plan, with the purpose of building the best business environment in the country and a more efficient, transparent, and competitive state. Recent achievements include the modernization of litigation, innovations such as Pix IPVA (a Brazilian instant payment system for vehicle taxes), and the progressive elimination of ancillary obligations that burdened entrepreneurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another recent improvement deserves highlighting: in March 2026, the State Finance Department (Sefaz) published a decree that reduced the period for returning inventory credits from 24 to 12 months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The reform of consumption taxation in Brazil no longer includes tax substitution, which is still widely used by states in the ICMS (Tax on Circulation of Goods and Services). The gradual and planned reduction of products subject to tax substitution thus aligns with this transition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With this initiative, S\u00e3o Paulo consolidates the guideline of reviewing and reducing tax substitution and reinforces the construction of a modern and competitive business environment.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:&nbsp;<a href=\"https:\/\/www.sfp.sp.gov.br\/sefaz\" target=\"_blank\" rel=\"noreferrer noopener\">SEFAZ<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>S\u00e3o Paulo excluir\u00e1 mais 174 mercadorias do regime de substitui\u00e7\u00e3o tribut\u00e1ria (ST) do ICMS a partir de outubro de 2026, entre elas materiais el\u00e9tricos, ferramentas, autope\u00e7as e refrigeradores. \u00c9 o quinto conjunto de itens retirado do regime: com ele, o movimento j\u00e1 abrange quase dois ter\u00e7os dos produtos antes submetidos \u00e0 complexidade e aos custos [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1768,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[1704,1700,720,730,1705,1130,102,103,741,1701,812,456,1703,1374,230,1702,269,824,948],"class_list":["post-2510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-ambientedenegocios","tag-autopecas","tag-direitotributario","tag-empresas","tag-ferramentas","tag-gestaofiscal","tag-icms-2","tag-icmsst","tag-legislacaotributaria","tag-materiaiseletricos","tag-obrigacoesacessorias-2","tag-reformatributaria","tag-refrigeradores","tag-saopaulo-2","tag-sefazsp","tag-simplificacaotributaria","tag-st","tag-substituicaotributaria-2","tag-tributosestaduais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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