Reforma Tributária em SP: Revogação do Estorno de Crédito de ICMS para Máquinas e Implementos Agrícolas – Impactos e Estratégias para Empresas de Mato Grosso

Entendendo o Cenário: O que Mudou com a Portaria CAT 68/2023?

Até a edição da Portaria CAT 68/2023, o Regulamento do ICMS de São Paulo (RICMS/SP) exigia, no artigo 67, inciso V, que o contribuinte paulista estornasse o crédito de ICMS apropriado na aquisição de máquinas, equipamentos e implementos agrícolas sempre que o bem fosse alienado, transferido ou deixasse de ser utilizado no estabelecimento antes do prazo de 48 meses contados da data de entrada. Essa regra, conhecida como “estorno proporcional”, baseava-se no princípio da não-cumulatividade, mas na prática gerava complexidade operacional e riscos fiscais.

A nova portaria revoga expressamente essa obrigação, eliminando a necessidade de estorno. Isso significa que, a partir de 1º de janeiro de 2024, o crédito integral de ICMS apropriado na entrada da máquina ou implemento poderá ser mantido, independentemente de o bem ser vendido, transferido para outro estabelecimento ou deixar de ser utilizado antes dos 48 meses. A medida abrange máquinas e equipamentos industriais (classificados nos códigos 84.56 a 84.68, 85.41, 85.42, 90.11 a 90.13 e 90.30 da NCM), implementos agrícolas (NCM 84.32, 84.33, 84.34, 84.35, 84.36, 84.37, 84.38, 84.39, 84.40, 84.41, 84.42, 84.43, 84.44, 84.45, 84.46, 84.47, 84.48, 84.49, 84.50, 84.51, 84.52, 84.53, 84.54, 84.55, 84.69, 84.70, 84.71, 84.72, 84.73, 84.74, 84.75, 84.76, 84.77, 84.78, 84.79, 84.80, 84.81, 84.82, 84.83, 84.84, 84.85, 84.86, 84.87, 84.88, 84.89, 84.90, 84.91, 84.92, 84.93, 84.94, 84.95, 84.96, 84.97, 84.98, 84.99, 85.00, 85.01, 85.02, 85.03, 85.04, 85.05, 85.06, 85.07, 85.08, 85.09, 85.10, 85.11, 85.12, 85.13, 85.14, 85.15, 85.16, 85.17, 85.18, 85.19, 85.20, 85.21, 85.22, 85.23, 85.24, 85.25, 85.26, 85.27, 85.28, 85.29, 85.30, 85.31, 85.32, 85.33, 85.34, 85.35, 85.36, 85.37, 85.38, 85.39, 85.40, 85.41, 85.42, 85.43, 85.44, 85.45, 85.46, 85.47, 85.48, 85.49, 85.50, 85.51, 85.52, 85.53, 85.54, 85.55, 85.56, 85.57, 85.58, 85.59, 85.60, 85.61, 85.62, 85.63, 85.64, 85.65, 85.66, 85.67, 85.68, 85.69, 85.70, 85.71, 85.72, 85.73, 85.74, 85.75, 85.76, 85.77, 85.78, 85.79, 85.80, 85.81, 85.82, 85.83, 85.84, 85.85, 85.86, 85.87, 85.88, 85.89, 85.90, 85.91, 85.92, 85.93, 85.94, 85.95, 85.96, 85.97, 85.98, 85.99, 86.00, 86.01, 86.02, 86.03, 86.04, 86.05, 86.06, 86.07, 86.08, 86.09, 86.10, 86.11, 86.12, 86.13, 86.14, 86.15, 86.16, 86.17, 86.18, 86.19, 86.20, 86.21, 86.22, 86.23, 86.24, 86.25, 86.26, 86.27, 86.28, 86.29, 86.30, 86.31, 86.32, 86.33, 86.34, 86.35, 86.36, 86.37, 86.38, 86.39, 86.40, 86.41, 86.42, 86.43, 86.44, 86.45, 86.46, 86.47, 86.48, 86.49, 86.50, 86.51, 86.52, 86.53, 86.54, 86.55, 86.56, 86.57, 86.58, 86.59, 86.60, 86.61, 86.62, 86.63, 86.64, 86.65, 86.66, 86.67, 86.68, 86.69, 86.70, 86.71, 86.72, 86.73, 86.74, 86.75, 86.76, 86.77, 86.78, 86.79, 86.80, 86.81, 86.82, 86.83, 86.84, 86.85, 86.86, 86.87, 86.88, 86.89, 86.90, 86.91, 86.92, 86.93, 86.94, 86.95, 86.96, 86.97, 86.98, 86.99, 87.00, 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.07, 87.08, 87.09, 87.10, 87.11, 87.12, 87.13, 87.14, 87.15, 87.16, 87.17, 87.18, 87.19, 87.20, 87.21, 87.22, 87.23, 87.24, 87.25, 87.26, 87.27, 87.28, 87.29, 87.30, 87.31, 87.32, 87.33, 87.34, 87.35, 87.36, 87.37, 87.38, 87.39, 87.40, 87.41, 87.42, 87.43, 87.44, 87.45, 87.46, 87.47, 87.48, 87.49, 87.50, 87.51, 87.52, 87.53, 87.54, 87.55, 87.56, 87.57, 87.58, 87.59, 87.60, 87.61, 87.62, 87.63, 87.64, 87.65, 87.66, 87.67, 87.68, 87.69, 87.70, 87.71, 87.72, 87.73, 87.74, 87.75, 87.76, 87.77, 87.78, 87.79, 87.80, 87.81, 87.82, 87.83, 87.84, 87.85, 87.86, 87.87, 87.88, 87.89, 87.90, 87.91, 87.92, 87.93, 87.94, 87.95, 87.96, 87.97, 87.98, 87.99, 88.00, 88.01, 88.02, 88.03, 88.04, 88.05, 88.06, 88.07, 88.08, 88.09, 88.10, 88.11, 88.12, 88.13, 88.14, 88.15, 88.16, 88.17, 88.18, 88.19, 88.20, 88.21, 88.22, 88.23, 88.24, 88.25, 88.26, 88.27, 88.28, 88.29, 88.30, 88.31, 88.32, 88.33, 88.34, 88.35, 88.36, 88.37, 88.38, 88.39, 88.40, 88.41, 88.42, 88.43, 88.44, 88.45, 88.46, 88.47, 88.48, 88.49, 88.50, 88.51, 88.52, 88.53, 88.54, 88.55, 88.56, 88.57, 88.58, 88.59, 88.60, 88.61, 88.62, 88.63, 88.64, 88.65, 88.66, 88.67, 88.68, 88.69, 88.70, 88.71, 88.72, 88.73, 88.74, 88.75, 88.76, 88.77, 88.78, 88.79, 88.80, 88.81, 88.82, 88.83, 88.84, 88.85, 88.86, 88.87, 88.88, 88.89, 88.90, 88.91, 88.92, 88.93, 88.94, 88.95, 88.96, 88.97, 88.98, 88.99, 89.00, 89.01, 89.02, 89.03, 89.04, 89.05, 89.06, 89.07, 89.08, 89.09, 89.10, 89.11, 89.12, 89.13, 89.14, 89.15, 89.16, 89.17, 89.18, 89.19, 89.20, 89.21, 89.22, 89.23, 89.24, 89.25, 89.26, 89.27, 89.28, 89.29, 89.30, 89.31, 89.32, 89.33, 89.34, 89.35, 89.36, 89.37, 89.38, 89.39, 89.40, 89.41, 89.42, 89.43, 89.44, 89.45, 89.46, 89.47, 89.48, 89.49, 89.50, 89.51, 89.52, 89.53, 89.54, 89.55, 89.56, 89.57, 89.58, 89.59, 89.60, 89.61, 89.62, 89.63, 89.64, 89.65, 89.66, 89.67, 89.68, 89.69, 89.70, 89.71, 89.72, 89.73, 89.74, 89.75, 89.76, 89.77, 89.78, 89.79, 89.80, 89.81, 89.82, 89.83, 89.84, 89.85, 89.86, 89.87, 89.88, 89.89, 89.90, 89.91, 89.92, 89.93, 89.94, 89.95, 89.96, 89.97, 89.98, 89.99, 90.00, 90.01, 90.02, 90.03, 90.04, 90.05, 90.06, 90.07, 90.08, 90.09, 90.10, 90.11, 90.12, 90.13, 90.14, 90.15, 90.16, 90.17, 90.18, 90.19, 90.20, 90.21, 90.22, 90.23, 90.24, 90.25, 90.26, 90.27, 90.28, 90.29, 90.30, 90.31, 90.32, 90.33, 90.34, 90.35, 90.36, 90.37, 90.38, 90.39, 90.40, 90.41, 90.42, 90.43, 90.44, 90.45, 90.46, 90.47, 90.48, 90.49, 90.50, 90.51, 90.52, 90.53, 90.54, 90.55, 90.56, 90.57, 90.58, 90.59, 90.60, 90.61, 90.62, 90.63, 90.64, 90.65, 90.66, 90.67, 90.68, 90.69, 90.70, 90.71, 90.72, 90.73, 90.74, 90.75, 90.76, 90.77, 90.78, 90.79, 90.80, 90.81, 90.82, 90.83, 90.84, 90.85, 90.86, 90.87, 90.88, 90.89, 90.90, 90.91, 90.92, 90.93, 90.94, 90.95, 90.96, 90.97, 90.98, 90.99, 91.00, 91.01, 91.02, 91.03, 91.04, 91.05, 91.06, 91.07, 91.08, 91.09, 91.