| Update: | Compliance Alert - Sefaz Santa Catarina issues Decree 538/2024 with significant changes to RICMS/SC-01 |
| Date: | 2024-04-12 |
The State Revenue Department of Santa Catarina (Sefaz-SC) has published Decree No. 538/2024, introducing notable amendments to (Regulation of the Tax on Operations relating to the Circulation of Goods and on Services of Interstate and Intermunicipal Transportation and Communication of Santa Catarina) RICMS/SC-01.
The key changes are as follows:
- Specification that the Electronic Manifest of Tax Documents (MDF-e) must be issued at the end of loading and before the start of transportation, as per SINIEF Adjustment 45/23;
- Addition of the following new events related to an MDF-e:
- Alteration of Transport Service Payment, allowing adjustments to payment values declared in the MDF-e for a contractor, as per SINIEF Adjustment 8/22;
- Closure by the transporter, as per SINIEF Adjustment 45/23.
- Set conditions for MDF-e closure by the transporter, which must be performed at the end of the last unloading described in the document, following SINIEF Adjustment 45/23;
- Mandating the NFCom use starting from 1 April 2025, per SINIEF Adjustment 49/23;
- Prohibition of NFCom recordings containing only items without indicating Tax Situation Code (CST), as per SINIEF Adjustment 26/23.
The Decree came into force on 4 April 2024.