ICMS-RJ – Rio de Janeiro’s tax authorities change rules on interstate operations to non-taxpayers

The Decree 46374, of Jul-25-2018, amended the RICMS-RJ/2000 concerning interstate operations intended to non-taxpayers of the tax referred to in the Constitutional Amendment 87/2015 and ICMS Agreement 93/2015.

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Legislation

ICMS-RJ - Rio de Janeiro’s tax authorities change rules on interstate operations to non-taxpayers


The Decree 46374, of Jul-25-2018, published in DOERJ of Jul-26-2018, amended the RICMS-RJ/2000 concerning interstate operations intended to non-taxpayers of the tax referred to in the Constitutional Amendment 87/2015 and ICMS Agreement 93/2015.

In this case, the operations in which the sender or one at account and order delivers the merchandise to the recipient in the State of Rio de Janeiro are intended to the State of Rio de Janeiro.

Moreover, for the rate application purposes, an internal transaction is considered that in which the goods are delivered to non-taxpayers final consumers in the territory of RJ, regardless their domicile or their possible inclusion in the ICMS Taxpayer Register from another Federation unity.

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