Diferencial de alíquota no simples nacional: um estudo de caso sobre o impacto financeiro das compras interestaduais

Abstract

The purpose of this study is to examine the financial effect of the ICMS Tax Rate Differential (ICMS-DIFAL) on a commercial company registered in the Simples Nacional that makes interstate purchases. To this end, a quantitative and exploratory case study was conducted, using accounting and tax information from the company in the period from January to December 2023. The research explains the ICMS-DIFAL calculations, compares its application to the cost of products sold, total taxes and the company's net profit. The results indicate that ICMS-DIFAL represents a significant increase in the company's operating costs, directly impacting its profitability and cash flow. Thus, the research highlights the importance of effective tax planning to reduce the impacts of ICMS-DIFAL and improve the financial management of companies