O CONFAZE (National Council for Financial Policy) amended ICMS Agreement No. 101/97, which grants exemption from ICMS on operations with photovoltaic equipment, to adapt the text to the new NCMs for solar modules.
The change was made through ICMS Agreement No. 24/2022, published this Friday (8) on Order No. 16, OF MARCH 7, 2022.
With the change, ICMS Agreement No. 101/97 comes into force with the following wording:
First clause: Items III, IX and
“III – solar water heaters – 8419.12.00;
IX – photovoltaic cells not assembled into modules or panels – 8541.42.10 and 8541.42.20;
X – photovoltaic cells assembled into modules or panels – 8541.43.00 – Ex 01 – Solar Cells.
Second clause: This agreement comes into force on the date of publication of its national ratification in the Official Gazette of the Union, taking effect from April 1, 2022 to June 30, 2022.
According to CONFAZ, the matter was discussed during its 184th Ordinary Meeting, held in Belém (PA) and Brasília (DF) on March 31st and April 7th.
Rodrigo Sauaia, CEO of ABSOLAR (Brazilian Solar Energy Association), highlights that the publication was made with a duration of 90 days, because the idea of CONFAZ is to clarify doubts and questions with entities in the solar sector regarding the description and numbering of NCMs.
“And also so that there is enough time for the Federal Revenue to provide feedback to CONFAZ on this matter. Our expectation is to have a complete publication on this agreement at the next ordinary CONFAZ meeting, scheduled for the end of June,” he said.
Answers of 8
This code is for an alternating current generator, right?
In practice, what happens?
Good afternoon, so we will be exempt from ICMS until June 30, 2022. Is that it?
Hello, everyone, I am a layman when it comes to taxation, from what I understood was that a 90-day grace period or duration was requested, that is, it was postponed to start taxation in August/22? As far as I know, it was postponed until April 30, 2022 - and it starts in May/22, is that correct?
Thank you and I can't wait...
In addition to solar cells, the new TIPI list also changed the codes for PHOTOVOLTAIC GENERATORS. which appear in CONFAZ agreement 101/97 in sections IV, V, VI and VII, in addition to the components in section XIII.
I understand that the new TIPI list changed these NCMs to 8501.80.00, therefore, GENERATORS are subject to ICMS since 01/04/2022. Do you have any information about this?
Hello, Ellison, how are you? You stay up to date with everything through our website. Whenever we have updates we publish them here, keep an eye out. 🙂
I want more information
Hello, Marcelo, how are you? We have several articles about ICMS on our website, in addition, we will bring all updates here first hand. Stay tuned!