{"id":16054,"date":"2026-05-12T16:12:45","date_gmt":"2026-05-12T19:12:45","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=16054"},"modified":"2026-05-12T16:13:46","modified_gmt":"2026-05-12T19:13:46","slug":"icms-exclusao-de-mercadorias-do-regime-de-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=16054","title":{"rendered":"ICMS &#8211; exclus\u00e3o de mercadorias do Regime de Substitui\u00e7\u00e3o Tribut\u00e1ria"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-05-12T16:12:45-03:00\">12 de maio de 2026<\/time><\/div>\n\n\n<p>Publicada portaria do Subsecret\u00e1rio da Receita Estadual que revogam, a partir de 1\u00ba de agosto de 2026, diversas mercadorias sujeitas ao regime da Substitui\u00e7\u00e3o Tribut\u00e1ria (ST) com reten\u00e7\u00e3o antecipada do ICMS no Estado de S\u00e3o Paulo.<br>\u00a0<br>O texto legal retira mercadorias dos segmentos de<strong> Materiais de Constru\u00e7\u00e3o e Cong\u00eaneres e Produtos Eletr\u00f4nicos, Eletroeletr\u00f4nicos e Eletrodom\u00e9sticos,<\/strong> previstas nas\u00a0Portarias CAT 68\/2019,\u00a0SRE 88\/25\u00a0e\u00a0SRE 59\/23, ao passo que mais de 30 produtos foram exclu\u00eddos da ST. As refer\u00eancias nas portarias SRE 88\/25 e SRE 59\/23 n\u00e3o indicam novos itens, mas apenas a remo\u00e7\u00e3o dos respectivos IVA-ST dos produtos j\u00e1 mencionados, visando a atualiza\u00e7\u00e3o da base de c\u00e1lculo conforme a nova normativa.<br>\u00a0<br>Para facilitar a identifica\u00e7\u00e3o dos itens exclu\u00eddos da sistem\u00e1tica de substitui\u00e7\u00e3o tribut\u00e1ria do ICMS, segue no link abaixo para download a rela\u00e7\u00e3o de itens constando as mercadorias indicados na Portaria que foram revogados.<br>\u00a0<br>As mercadorias em estoque que forem exclu\u00eddas do regime de substitui\u00e7\u00e3o tribut\u00e1ria dever\u00e3o observar os procedimentos estabelecidos na\u00a0Portaria CAT 28\/2020, que trata do invent\u00e1rio obrigat\u00f3rio, da escritura\u00e7\u00e3o digital (EFD), do c\u00e1lculo dos cr\u00e9ditos de ICMS e dos prazos para sua compensa\u00e7\u00e3o.<\/p>\n\n\n\n<p><strong>Fontes: Fecom\u00e9rcio SP e Portaria SRE N\u00ba 19 DOE &#8211; 30\/04\/2026<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/sincomavi.org.br\/wp-content\/uploads\/2026\/05\/ANEXO-260512-SUG-DPO-ICMS-EXCLUSAO-DE-MERCADORIAS-DO-REGIME-DA-SUBSTITUICAO-TRIBUTARIA.docx\" target=\"_blank\" rel=\"noreferrer noopener\">CLIQUE AQUI<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>Publicada portaria do Subsecret\u00e1rio da Receita Estadual que revogam, a partir de 1\u00ba de agosto de 2026, diversas mercadorias sujeitas ao regime da Substitui\u00e7\u00e3o Tribut\u00e1ria (ST) com reten\u00e7\u00e3o antecipada do ICMS no Estado de S\u00e3o Paulo.\u00a0O texto legal retira mercadorias dos segmentos de Materiais de Constru\u00e7\u00e3o e Cong\u00eaneres e Produtos Eletr\u00f4nicos, Eletroeletr\u00f4nicos e Eletrodom\u00e9sticos, previstas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":16056,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[157],"tags":[199,1754,231,159,158,1753,1646,87,200],"class_list":["post-16054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alerta","tag-comercio","tag-eletrodomesticos","tag-eletroeletronicos","tag-informatica","tag-material-de-construcao","tag-portaria-sre-no-19-2026","tag-st","tag-substituicao-tributaria","tag-varejo"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/16054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16054"}],"version-history":[{"count":2,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/16054\/revisions"}],"predecessor-version":[{"id":16058,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/16054\/revisions\/16058"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/16056"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}