{"id":587,"date":"2026-05-04T12:08:56","date_gmt":"2026-05-04T15:08:56","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/icms-st-exclusao-de-mercadorias-do-regime-de-substituicao-tributaria-portaria-sre-no-19-2026\/"},"modified":"2026-05-04T12:08:56","modified_gmt":"2026-05-04T15:08:56","slug":"icms-st-exclusao-de-mercadorias-do-regime-de-substituicao-tributaria-portaria-sre-no-19-2026","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/icms-st-exclusao-de-mercadorias-do-regime-de-substituicao-tributaria-portaria-sre-no-19-2026\/","title":{"rendered":"ICMS\u2011ST \u2013 EXCLUS\u00c3O DE MERCADORIAS DO REGIME DE SUBSTITUI\u00c7\u00c3O TRIBUT\u00c1RIA \u2013 PORTARIA SRE N\u00ba 19\/2026"},"content":{"rendered":"<p>A <strong>Portaria SRE n\u00ba 019\/2026<\/strong>, publicada no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo em <strong>30 de abril de 2026<\/strong>, promove <strong>nova redu\u00e7\u00e3o pontual do regime de Substitui\u00e7\u00e3o Tribut\u00e1ria do ICMS (ICMS\u2011ST)<\/strong>, por meio da revoga\u00e7\u00e3o de itens espec\u00edficos da <strong>Portaria CAT n\u00ba 68\/2019<\/strong> e da consequente revoga\u00e7\u00e3o das <strong>bases de c\u00e1lculo (IVA\u2011ST)<\/strong> previstas nas <strong>Portarias SRE n\u00ba 59\/2023 e n\u00ba 88\/2025<\/strong>.<\/p>\n<p>As altera\u00e7\u00f5es produzem efeitos <strong>a partir de 1\u00ba de agosto de 2026<\/strong> e impactam de forma relevante os setores de <strong>materiais el\u00e9tricos de constru\u00e7\u00e3o<\/strong>, <strong>linha branca<\/strong>, <strong>linha marrom<\/strong>, <strong>inform\u00e1tica<\/strong>, <strong>telecomunica\u00e7\u00f5es<\/strong> e <strong>eletroport\u00e1teis<\/strong>, exigindo aten\u00e7\u00e3o especial \u00e0 <strong>gest\u00e3o de estoques, revis\u00e3o de cadastros fiscais e aproveitamento de ressarcimentos do ICMS\u2011ST<\/strong>.<\/p>\n<p><strong>PRINCIPAIS MERCADORIAS EXCLU\u00cdDAS (REVOGA\u00c7\u00d5ES NA PORTARIA CAT 68\/19)<\/strong>:<\/p>\n<p><strong>1. PORTARIA CAT N\u00ba 68\/2019 <\/strong>(<em>Art. 1\u00ba, inciso I, da Portaria SRE n\u00ba 019\/2026<\/em>):<\/p>\n<ul>\n<li><strong>Materiais de Constru\u00e7\u00e3o e Cong\u00eaneres:<\/strong> <strong>Anexo XVII <\/strong>(revoga\u00e7\u00e3o parcial)<strong> \u2013 <\/strong>Dispositivos el\u00e9tricos para comando, prote\u00e7\u00e3o ou distribui\u00e7\u00e3o de energia el\u00e9trica, utilizados em edifica\u00e7\u00f5es e obras, tais como disjuntores, interruptores, tomadas, plugues, quadros de distribui\u00e7\u00e3o e similares;<\/li>\n<li><strong>Linha Branca \u2013 Refrigera\u00e7\u00e3o e Climatiza\u00e7\u00e3o:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 <\/strong>Aparelhos condicionadores de ar, <strong>refrigeradores (geladeiras), freezers<\/strong>, frigobares e equipamentos compactos de refrigera\u00e7\u00e3o;<\/li>\n<li><strong>Linha Branca \u2013 Eletrodom\u00e9sticos Dom\u00e9sticos:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 Fog\u00f5es, <em>cooktops<\/em>, fornos<\/strong>, fornos micro\u2011ondas, <strong>m\u00e1quinas de lavar roupas<\/strong>, tanquinhos e secadoras;<\/li>\n<li><strong>Linha Marrom \u2013 \u00c1udio e V\u00eddeo:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 Televisores<\/strong> de qualquer tecnologia, monitores de v\u00eddeo, <strong>projetores multim\u00eddia<\/strong>, aparelhos de reprodu\u00e7\u00e3o de v\u00eddeo e sistemas de \u00e1udio residencial;<\/li>\n<li><strong>Telecomunica\u00e7\u00f5es e Conectividade:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 Telefones celulares (smartphones)<\/strong>, telefones fixos, <strong>modems, roteadores<\/strong> e demais equipamentos de transmiss\u00e3o de dados;<\/li>\n<li><strong>Inform\u00e1tica:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 Notebooks, computadores de mesa<\/strong>, unidades centrais de processamento (CPU), servidores, <strong>perif\u00e9ricos<\/strong>, partes e acess\u00f3rios de inform\u00e1tica;<\/li>\n<li><strong>Eletrodom\u00e9sticos de Pequeno Porte:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 Eletroport\u00e1teis<\/strong> em geral, como liquidificadores, batedeiras, cafeteiras, aspiradores de p\u00f3, rob\u00f4s de limpeza, <strong>fornos el\u00e9tricos, grills e air fryers<\/strong>;<\/li>\n<li><strong>Outros Produtos Eletroeletr\u00f4nicos:<\/strong> <strong>Anexo XXII <\/strong><strong>(revoga\u00e7\u00e3o parcial)<\/strong><strong> \u2013 <\/strong>Produtos eletroeletr\u00f4nicos abrangidos pelo <strong>item residual <\/strong><strong>(<\/strong>Item 109), n\u00e3o classificados especificamente nos demais itens do anexo.<\/li>\n<\/ul>\n<p><strong>2. PORTARIA SRE N\u00ba 88\/2025 \u2013 BASE DE C\u00c1LCULO (MATERIAIS DE CONSTRU\u00c7\u00c3O) <\/strong>(<em>Art. 1\u00ba, inciso II<\/em>):<\/p>\n<ul>\n<li><strong>Materiais El\u00e9tricos de Constru\u00e7\u00e3o \u2013 Base de C\u00e1lculo (IVA\u2011ST):<\/strong> <strong>Portaria SRE n\u00ba 88\/2025 \u2013 Anexo \u00danico <\/strong>(revoga\u00e7\u00e3o parcial). Base de c\u00e1lculo presumida aplic\u00e1vel aos <strong>materiais el\u00e9tricos de constru\u00e7\u00e3o<\/strong> correspondentes ao <strong>item 62 do Anexo XVII da Portaria CAT 68\/19<\/strong>, abrangendo dispositivos el\u00e9tricos para comando, prote\u00e7\u00e3o ou distribui\u00e7\u00e3o de energia el\u00e9trica;<\/li>\n<\/ul>\n<p><strong>Efeito:<\/strong> revoga\u00e7\u00e3o da MVA\/IVA\u2011ST, em decorr\u00eancia da exclus\u00e3o desses produtos do regime de substitui\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p><strong>3. PORTARIA SRE N\u00ba 59\/2023 \u2013 BASE DE C\u00c1LCULO (ELETR\u00d4NICOS) <\/strong>(<em>Art. 1\u00ba, inciso III<\/em>):<\/p>\n<ul>\n<li><strong>Produtos Eletr\u00f4nicos, Eletroeletr\u00f4nicos e de Inform\u00e1tica \u2013 Base de C\u00e1lculo (IVA\u2011ST):<\/strong> <strong>Portaria SRE n\u00ba 59\/2023 \u2013 Anexo \u00danico <\/strong>(revoga\u00e7\u00e3o parcial). Bases de c\u00e1lculo presumidas aplic\u00e1veis a <strong>eletrodom\u00e9sticos, eletr\u00f4nicos, equipamentos de inform\u00e1tica e de telecomunica\u00e7\u00f5es<\/strong>, compreendendo, entre outros, <strong>linha branca, linha marrom, inform\u00e1tica, telecomunica\u00e7\u00f5es e eletroport\u00e1teis<\/strong>;<\/li>\n<\/ul>\n<p><strong>Efeito:<\/strong> extin\u00e7\u00e3o das bases de c\u00e1lculo (IVA\u2011ST) em raz\u00e3o da retirada dessas mercadorias do regime de substitui\u00e7\u00e3o tribut\u00e1ria do ICMS.<\/p>\n<p><strong>PROCEDIMENTOS DE ESTOQUE (PORTARIA CAT 28\/20) &#8211; <\/strong>Art. 2\u00ba da Portaria SRE n\u00ba 019\/2026:<\/p>\n<p>Relativamente ao <strong>estoque das mercadorias exclu\u00eddas do regime de Substitui\u00e7\u00e3o Tribut\u00e1ria<\/strong>, os contribuintes dever\u00e3o observar os procedimentos estabelecidos na <strong>Portaria CAT n\u00ba 28\/2020<\/strong>, especialmente quanto \u00e0 apura\u00e7\u00e3o, escritura\u00e7\u00e3o e aproveitamento do cr\u00e9dito do ICMS\u2011ST pago antecipadamente, destacando\u2011se:<\/p>\n<ul>\n<li><strong>Levantamento de Invent\u00e1rio:<\/strong> elabora\u00e7\u00e3o de invent\u00e1rio f\u00edsico das mercadorias existentes em estoque <strong>no final do dia 31 de julho de 2026<\/strong>, com a correta identifica\u00e7\u00e3o da descri\u00e7\u00e3o dos produtos, <strong>NCM, CEST e quantidades<\/strong>, bem como o devido preenchimento do <strong>Bloco \u201cH\u201d (Invent\u00e1rio F\u00edsico)<\/strong> da EFD ICMS\/IPI;<\/li>\n<li><strong>Mem\u00f3ria de C\u00e1lculo:<\/strong> apura\u00e7\u00e3o do cr\u00e9dito do imposto recolhido antecipadamente, mediante aplica\u00e7\u00e3o das <strong>f\u00f3rmulas previstas nos Anexos IV e V da Portaria CAT n\u00ba 28\/2020<\/strong>, contemplando tanto o <strong>ICMS pr\u00f3prio<\/strong> quanto o <strong>ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria<\/strong>;<\/li>\n<li><strong>Escritura\u00e7\u00e3o na EFD:<\/strong> lan\u00e7amento do cr\u00e9dito apurado nos <strong>Registros E110 (Apura\u00e7\u00e3o do ICMS)<\/strong> e <strong>E111 (Outros Cr\u00e9ditos)<\/strong> da EFD ICMS\/IPI, com a utiliza\u00e7\u00e3o do <strong>c\u00f3digo de ajuste SP020750<\/strong>, fazendo\u2011se men\u00e7\u00e3o expressa \u00e0 <strong>Portaria CAT n\u00ba 28\/2020<\/strong> como fundamento legal;<\/li>\n<li><strong>Aproveitamento do Cr\u00e9dito:<\/strong> o cr\u00e9dito escriturado dever\u00e1 ser apropriado conforme as <strong>regras vigentes \u00e0 \u00e9poca da exclus\u00e3o das mercadorias do regime ST<\/strong>, observadas as altera\u00e7\u00f5es introduzidas pelas <strong>Portarias SRE n\u00ba 65\/2025 e n\u00ba 7\/2026<\/strong>, com especial aten\u00e7\u00e3o \u00e0 eventual <strong>necessidade de parcelamento<\/strong>.<\/li>\n<\/ul>\n<p><strong>Ponto de Aten\u00e7\u00e3o:<\/strong> inconsist\u00eancias na identifica\u00e7\u00e3o dos itens, falhas no invent\u00e1rio ou na mem\u00f3ria de c\u00e1lculo poder\u00e3o resultar em <strong>glosa de cr\u00e9ditos, exig\u00eancia do imposto e aplica\u00e7\u00e3o de penalidades<\/strong>. Recomenda\u2011se a <strong>guarda integral da documenta\u00e7\u00e3o fiscal e dos demonstrativos de c\u00e1lculo pelo prazo decadencial<\/strong>.<\/p>\n<p><strong>VIG\u00caNCIA:<\/strong><\/p>\n<p>A <strong>Portaria SRE n\u00ba 019\/2026 <\/strong>entra em vigor em <strong>1\u00ba de agosto de 2026<\/strong>.<\/p>\n<p><strong>IMPACTO PARA O CONTRIBUINTE<\/strong>:<\/p>\n<p>A exclus\u00e3o de mercadorias do regime de Substitui\u00e7\u00e3o Tribut\u00e1ria do ICMS <strong>simplifica a apura\u00e7\u00e3o do imposto para os contribuintes afetados<\/strong>, ao eliminar a reten\u00e7\u00e3o antecipada e restabelecer a sistem\u00e1tica normal de d\u00e9bito e cr\u00e9dito. Por outro lado, a mudan\u00e7a <strong>exige aten\u00e7\u00e3o redobrada na parametriza\u00e7\u00e3o dos sistemas fiscais, na revis\u00e3o de cadastros de produtos e na correta execu\u00e7\u00e3o do invent\u00e1rio de estoque<\/strong>, como condi\u00e7\u00e3o essencial para o <strong>aproveitamento ou ressarcimento do ICMS\u2011ST previamente recolhido<\/strong>. A medida insere\u2011se no contexto da pol\u00edtica do Estado de S\u00e3o Paulo de <strong>racionaliza\u00e7\u00e3o do ICMS\u2011ST e redu\u00e7\u00e3o da carga administrativa e operacional sobre o setor produtivo<\/strong>, alinhando a tributa\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es efetivamente realizadas.<\/p>\n<p><strong>Aten\u00e7\u00e3o<\/strong>: Recomenda\u2011se que as empresas iniciem imediatamente o <strong>mapeamento dos itens afetados<\/strong> e a prepara\u00e7\u00e3o do invent\u00e1rio de <strong>31\/07\/2026<\/strong>, a fim de garantir transi\u00e7\u00e3o segura para o novo regime a partir de <strong>agosto de 2026<\/strong>.<\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<\/p>\n<p><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Portaria SRE n\u00ba 019\/2026, publicada no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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