Post by account_disabled on Mar 12, 2024 4:46:40 GMT -6
Accordance with the rules established by the Foreign Trade Council (Concex), and the document must include, as the nature of the operation, the indication: 'supply for consumption or use of flagged vessels and aircraft foreign currency'; II – acquirer based abroad; III – payment in convertible foreign currency, through one of the following methods: a) direct payment, by closing the exchange at a duly authorized bank; b) indirect payment, debiting the costing account maintained by the agent or representative of the shipowner purchasing the product; IV – proof of shipment by the competent authority.
The supply of national vessels and aircraft destined abroad was treated by ICMS Agreemen.as a tax benefit, with the States and the Federal District being allowed to grant exemption from ICMS on the exit of fuels and lubricants for this purpose, and not require ICMS credit reversal: "First Belgium Phone Number Data clause. The States and the Federal District agree to grant exemption from ICMS on the release of fuels and lubricants for the supply of national vessels and aircraft destined abroad. Sole paragraph. The federated units are authorized not to demand the reversal of credit provided for in article Complementary Law of September in the operations referred to in this clause.
Considering this normative divergence, the understanding of the Finance departments of the states and the Federal District was that, as the supply operations of national vessels and aircraft destined abroad were not equated to exports for ICMS purposes, the electronic invoice it should be completed with CFOP from group 5,000 (departures or services rendered to the state) and not from group 7,000, specific to operations destined abroad and determined by the Brazilian Federal Revenue on the Siscomex Portal. Here we have the first point of inconsistency: the divergence between the treatments given to the ICMS matter by federal and state tax legislation.
The supply of national vessels and aircraft destined abroad was treated by ICMS Agreemen.as a tax benefit, with the States and the Federal District being allowed to grant exemption from ICMS on the exit of fuels and lubricants for this purpose, and not require ICMS credit reversal: "First Belgium Phone Number Data clause. The States and the Federal District agree to grant exemption from ICMS on the release of fuels and lubricants for the supply of national vessels and aircraft destined abroad. Sole paragraph. The federated units are authorized not to demand the reversal of credit provided for in article Complementary Law of September in the operations referred to in this clause.
Considering this normative divergence, the understanding of the Finance departments of the states and the Federal District was that, as the supply operations of national vessels and aircraft destined abroad were not equated to exports for ICMS purposes, the electronic invoice it should be completed with CFOP from group 5,000 (departures or services rendered to the state) and not from group 7,000, specific to operations destined abroad and determined by the Brazilian Federal Revenue on the Siscomex Portal. Here we have the first point of inconsistency: the divergence between the treatments given to the ICMS matter by federal and state tax legislation.