ICMS-ST Insights

What is ICMS-ST?

ICMS-ST, or ICMS Substituição Tributária, is a Brazilian tax system related to the Tax on Circulation of Goods and Services (ICMS). It's a mechanism where the tax is collected earlier in the supply chain, typically from the manufacturer or importer, instead of at each stage of distribution. This simplifies tax collection and reduces tax evasion risks. It is commonly used on products like beverages, tobacco, auto parts, and fuel.

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What other technologies are related to ICMS-ST?

ICMS-ST Complementary Technologies

COFINS

COFINS (Contribuição para o Financiamento da Seguridade Social) is a federal social security contribution in Brazil. It is complementary to ICMS-ST as both are taxes related to sales and revenue, and businesses must manage both.

mentioned alongside ICMS-ST in 26% (100) of relevant job posts

IPI

IPI (Imposto sobre Produtos Industrializados) is a Brazilian federal tax on industrialized products. It is complementary because it impacts the cost and pricing of goods subject to ICMS-ST, thus affecting the calculation and collection of ICMS-ST.

mentioned alongside ICMS-ST in 23% (102) of relevant job posts

ICMS

ICMS (Imposto sobre Circulação de Mercadorias e Serviços) is a state-level value-added tax on the circulation of goods and services in Brazil. ICMS-ST (ICMS Substituição Tributária) is a specific method of ICMS collection, so ICMS is strongly complementary.

mentioned alongside ICMS-ST in 13% (162) of relevant job posts