Introduction
Worldwide, it is well known that the Brazilian tax system is complex and it often imposes obstacles on companies that are not found in other countries. One of the fiscal aspects, very much in vogue this year, which directly impacts the logistical planning of companies – mainly online retail – is DIFAL.
This taxation consists of a rate that serves as a tool to make the collection of ICMS (Tax on Circulation of Goods and Services) more balanced among the UFs. This is a new tax instrument, instituted in 2016 in view of the growth in online sales, which led to an increase in interstate deliveries.
Calculation form
But, after all, how is DIFAL calculated? In summary, based on the difference between the interstate rate of the origin/destination pair and the internal rate of the state of destination. Let's see an example:
Consider that the company “Difalta”, located in Minas Gerais, is selling a product for R$2.000,00 to the customer Fábio, in São Paulo. In this case, the ICMS interstate rate with origin MG and destination SP is 12%, while the internal rates of MG and SP are 18%.
Thus, the value of interstate ICMS is R$240 (2000 x 12%) and the internal value would be R$360 (2000 x 18%). The Rate Differential is calculated by subtracting the internal ICMS from the interstate ICMS.
Therefore, it would be: R$ 360 – R$ 240 = R$ 120. Thus, the company “Difalta” will need to collect R$ 120 of ICMS Rate Differential.
The context of the retail market
As mentioned earlier, since 2016, DIFAL charges apply to interstate transactions. However, the large retailers in Brazil, in most cases, have distribution centers in the states with the most expressive demand, seeking to serve the most relevant areas in reduced terms. Therefore, they assumed to pay the internal rates of the states, where this percentage is higher.
However, in early 2022, exemption from payment of this rate differential was decreed. This exemption made the interstate service financially advantageous, since companies saw the possibility of collecting only the interstate ICMS, which tends to be cheaper. In the example previously given, referring to the company “Difalta”, the incidence of ICMS would be only 12% (interstate rate of the MG-SP pair) and the company, in the 2022 scenario, does not need to collect the R$ 120 of DIFAL. In summary, if those BRL 120 “saved” are higher than the freight cost of interstate service – which happens for some products – this becomes a financially profitable operation.
This new fiscal dynamic has impacted the logistical planning of retailers as a whole, whether in terms of supplies, inventories, transport or sales. However, the current scenario is that DIFAL will be charged again in 2023, or even before that.
Resumption of DIFAL collection
Since the beginning of the year, when the DIFAL charge was revoked, companies and states have been discussing the date for the return of the charge. On the one hand, the companies understand that it could only be done from 2023 onwards, while the states argue that this should still happen in 2022. According to an article by Valor Econômico, this difference in dates has a high financial impact: they are R $9,8 billion on the table. Still according to Valor, there is the possibility that companies will have to pay DIFAL since January, corrected by the SELIC rate and with a late payment fine of 20%. The matter is being judged by the STF, having been postponed a few times and the expectation is that the process will be resumed in February 2023.
Amidst the uncertainties, the fact is that, at the latest, from January 2023, DIFAL will be charged again. Faced with this, companies are already starting to adapt their logistical planning to receive and store their products in the right place, in order to reduce transfer costs resulting from this change in taxation.
References:
- Valor Econômico – Difal-ICMS: Luiza Trajano seeks STF ministers to defend retail’s position
- Totvs – Difal: what it is, changes and how to calculate this rate
- MRS Advogados – Companies opting for Simples Nacional and DIFAL in sales to final consumers
