{"id":592,"date":"2026-04-17T13:53:25","date_gmt":"2026-04-17T16:53:25","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/icms-liquidacao-de-debitos-de-st-com-credito-acumulado-e-alteracoes-no-ricms-sp\/"},"modified":"2026-04-17T13:53:25","modified_gmt":"2026-04-17T16:53:25","slug":"icms-liquidacao-de-debitos-de-st-com-credito-acumulado-e-alteracoes-no-ricms-sp","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/icms-liquidacao-de-debitos-de-st-com-credito-acumulado-e-alteracoes-no-ricms-sp\/","title":{"rendered":"ICMS \u2013 LIQUIDA\u00c7\u00c3O DE D\u00c9BITOS DE ST COM CR\u00c9DITO ACUMULADO E ALTERA\u00c7\u00d5ES NO RICMS\/SP"},"content":{"rendered":"<p><strong>DECRETO ESTADUAL N\u00ba 70.531, DE 14 DE ABRIL DE 2026 \u2013 ESTADO DE S\u00c3O PAULO<\/strong><\/p>\n<p>O <strong>Decreto Estadual n\u00ba 70.531\/2026<\/strong> (DOE de 15.04.2026) promove altera\u00e7\u00f5es estrat\u00e9gicas no Regulamento do ICMS (<strong>RICMS\/SP<\/strong>), especificamente no que tange \u00e0 utiliza\u00e7\u00e3o de cr\u00e9ditos acumulados do imposto. Amparada pela necessidade de simplifica\u00e7\u00e3o das obriga\u00e7\u00f5es acess\u00f3rias e otimiza\u00e7\u00e3o do fluxo de caixa dos contribuintes paulistas, a nova norma autoriza a liquida\u00e7\u00e3o de d\u00e9bitos fiscais decorrentes de substitui\u00e7\u00e3o tribut\u00e1ria (<strong>ICMS-ST<\/strong>) mediante o uso de cr\u00e9dito acumulado apropriado. Como detalhado na an\u00e1lise t\u00e9cnica abaixo, a reda\u00e7\u00e3o introduzida remove veda\u00e7\u00f5es hist\u00f3ricas e amplia as possibilidades de regulariza\u00e7\u00e3o fiscal sem o desembolso imediato de caixa.<\/p>\n<p><strong>PRINCIPAL ALTERA\u00c7\u00c3O INTRODUZIDA PELO DECRETO N\u00ba 70.531\/2026<\/strong><\/p>\n<p><strong>Nova reda\u00e7\u00e3o do \u00a7 8\u00ba do artigo 586 do RICMS\/SP<\/strong>: O \u00a7 8\u00ba do artigo 586 do RICMS\/SP passa a permitir que o cr\u00e9dito acumulado gerado e apropriado nos termos do regulamento seja utilizado para a liquida\u00e7\u00e3o de d\u00e9bitos fiscais relativos \u00e0 substitui\u00e7\u00e3o tribut\u00e1ria:<\/p>\n<p><em>\u201cArtigo 586 &#8211; O contribuinte poder\u00e1 requerer a liquida\u00e7\u00e3o de d\u00e9bitos fiscais prevista no artigo 79, mediante utiliza\u00e7\u00e3o de cr\u00e9dito acumulado definido no artigo 71.<\/em><\/p>\n<p><em>(&#8230;)<\/em><\/p>\n<p><em>\u00a7 8\u00ba &#8211; Ser\u00e1 admitida a liquida\u00e7\u00e3o de d\u00e9bito fiscal relativo ao imposto retido em raz\u00e3o do regime jur\u00eddico-tribut\u00e1rio de sujei\u00e7\u00e3o passiva por substitui\u00e7\u00e3o, desde que exigido por auto de infra\u00e7\u00e3o e imposi\u00e7\u00e3o de multa ou inscrito na d\u00edvida ativa.\u201d<\/em><\/p>\n<p><strong>1. Liquida\u00e7\u00e3o de d\u00e9bitos de ICMS-ST com cr\u00e9dito acumulado<\/strong>:<\/p>\n<p>Passa a ser permitida a liquida\u00e7\u00e3o de d\u00e9bito fiscal de substitui\u00e7\u00e3o tribut\u00e1ria, inclusive os decorrentes de Auto de Infra\u00e7\u00e3o e Imposi\u00e7\u00e3o de Multa (AIIM) ou inscritos em D\u00edvida Ativa, mediante o uso de saldo credor acumulado.<\/p>\n<p><strong>Relev\u00e2ncia pr\u00e1tica: <\/strong>Anteriormente, havia restri\u00e7\u00f5es severas para essa compensa\u00e7\u00e3o. Com a mudan\u00e7a, empresas que acumulam cr\u00e9ditos de ICMS (exportadoras ou com al\u00edquotas de entrada superiores \u00e0s de sa\u00edda) ganham uma ferramenta valiosa para quitar obriga\u00e7\u00f5es de ST.<\/p>\n<p><strong>2. Revoga\u00e7\u00e3o de restri\u00e7\u00e3o (Artigo 79 do RICMS\/SP)<\/strong>: O decreto revoga o par\u00e1grafo \u00fanico do Artigo 79, que limitava a compensa\u00e7\u00e3o de saldos em situa\u00e7\u00f5es espec\u00edficas de substitui\u00e7\u00e3o tribut\u00e1ria:<\/p>\n<p><strong>Relev\u00e2ncia pr\u00e1tica: <\/strong>A revoga\u00e7\u00e3o elimina a barreira normativa que impedia a frui\u00e7\u00e3o plena do direito de compensa\u00e7\u00e3o, conferindo maior seguran\u00e7a jur\u00eddica ao contribuinte que pretende utilizar o cr\u00e9dito acumulado para abater d\u00e9bitos de ST.<\/p>\n<p><strong>3. Abrang\u00eancia da liquida\u00e7\u00e3o<\/strong>: O procedimento abrange n\u00e3o apenas o valor do imposto principal, mas tamb\u00e9m os acess\u00f3rios legais, como:<\/p>\n<ul>\n<li>Multas morat\u00f3rias ou punitivas;<\/li>\n<li>Juros de mora;<\/li>\n<li>Atualiza\u00e7\u00e3o monet\u00e1ria (quando aplic\u00e1vel)<\/li>\n<\/ul>\n<p><strong>4. Procedimento administrativo e homologa\u00e7\u00e3o<\/strong>: A utiliza\u00e7\u00e3o permanece condicionada \u00e0 apropria\u00e7\u00e3o pr\u00e9via do cr\u00e9dito acumulado e \u00e0 observ\u00e2ncia dos ritos sist\u00eamicos da Secretaria da Fazenda e Planejamento (SEFAZ\/SP).<\/p>\n<p><strong>Importante: <\/strong>A liquida\u00e7\u00e3o n\u00e3o \u00e9 autom\u00e1tica; depende de pedido eletr\u00f4nico e da exist\u00eancia de saldo dispon\u00edvel na conta corrente do sistema e-CredAc.<\/p>\n<p><strong>VIG\u00caNCIA<\/strong><\/p>\n<ul>\n<li>O <strong>Decreto n\u00ba 70.531\/2026<\/strong> entrou em vigor na data de sua publica\u00e7\u00e3o (<strong>15 de abril de 2026<\/strong>), produzindo efeitos imediatos para as opera\u00e7\u00f5es e d\u00e9bitos em aberto.<\/li>\n<\/ul>\n<p><strong>IMPACTO PARA O CONTRIBUINTE<\/strong><\/p>\n<p>Na pr\u00e1tica, a altera\u00e7\u00e3o:<\/p>\n<ul>\n<li><strong>Otimiza o Fluxo de Caixa<\/strong>: Permite a quita\u00e7\u00e3o de guias de ICMS-ST sem utiliza\u00e7\u00e3o de recursos financeiros l\u00edquidos;<\/li>\n<li><strong>Reduz o Custo Financeiro<\/strong>: Possibilita a regulariza\u00e7\u00e3o de d\u00e9bitos inscritos em d\u00edvida ativa com cr\u00e9ditos que muitas vezes estavam &#8220;represados&#8221;;<\/li>\n<li><strong>Facilita a Regularidade Fiscal<\/strong>: Torna mais \u00e1gil a obten\u00e7\u00e3o de Certid\u00f5es Negativas de D\u00e9bitos (CND) ao oferecer uma via de pagamento alternativa para d\u00e9bitos de ST.<\/li>\n<\/ul>\n<p><strong>ATEN\u00c7\u00c3O<\/strong>:Recomenda-se que os contribuintes procedam com:<\/p>\n<ul>\n<li><strong>Auditoria de Cr\u00e9ditos: <\/strong>Verificar o saldo de cr\u00e9ditos acumulados j\u00e1 apropriados e aqueles ainda pendentes de homologa\u00e7\u00e3o no e-CredAc.<\/li>\n<li><strong>Levantamento de Passivos de ST: <\/strong>Mapear d\u00e9bitos de substitui\u00e7\u00e3o tribut\u00e1ria, inclusive aqueles em fase de discuss\u00e3o administrativa ou judicial, para avaliar a conveni\u00eancia da liquida\u00e7\u00e3o.<\/li>\n<li><strong>An\u00e1lise de Fluxo de Caixa: <\/strong>Comparar o custo de oportunidade entre manter o cr\u00e9dito para outras finalidades (como transfer\u00eancia a terceiros, se permitido) versus a liquida\u00e7\u00e3o imediata de d\u00e9bitos de ST.<\/li>\n<\/ul>\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>DECRETO ESTADUAL N\u00ba 70.531, DE 14 DE ABRIL DE 2026 \u2013 ESTADO DE S\u00c3O [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-592","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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