{"id":434,"date":"2014-08-15T15:17:41","date_gmt":"2014-08-15T18:17:41","guid":{"rendered":"http:\/\/blog.razaocontab.com\/?p=434"},"modified":"2014-08-15T15:17:41","modified_gmt":"2014-08-15T18:17:41","slug":"tabela-cst-icms","status":"publish","type":"post","link":"https:\/\/razaocontab.com\/?p=434","title":{"rendered":"Tabela CST ICMS"},"content":{"rendered":"

Tabela CST ICMS – C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria do ICMS<\/h2>\n

Essa tabela \u00e9 obrigat\u00f3ria e seus c\u00f3digos s\u00e3o facilmente visualizados nas Notas Fiscais Eletr\u00f4nicas (modelo 55).<\/p>\n

At\u00e9 certo per\u00edodo, a tabela CST ICMS era utilizada por todos os contribuintes do ICMS, independentemente do regime de tributa\u00e7\u00e3o. No entanto, a legisla\u00e7\u00e3o criou c\u00f3digos diferentes para o Simples Nacional.<\/p>\n

Veja aqui os CSTs para Simples Nacional<\/a><\/span><\/em><\/p>\n

Tabela auxiliar de CST relacionando o 1\u00ba digito com o 2\u00ba e 3\u00ba – Lucro presumido e Lucro real<\/strong><\/h4>\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n
\n
1\u00ba Digito do CST – NACIONAL<\/div>\n<\/th>\n
\n
1\u00ba Digito do CST – IMPORTADOS (IMPORTA\u00c7\u00c3O DIRETA)<\/div>\n<\/th>\n<\/tr>\n<\/thead>\n
0 – Nacional exceto as indicadas nos c\u00f3digos 3 a 5<\/td>\n1 – Estrangeira – Importa\u00e7\u00e3o direta, exceto a indicada no c\u00f3digo 6<\/td>\n<\/tr>\n
\n
3 -Nacional, mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o superior a 40% e inferior ou igual a 70%<\/div>\n<\/td>\n
\n
6 – Estrangeira – Importa\u00e7\u00e3o direta, sem similar nacional<\/div>\n<\/td>\n<\/tr>\n
\n
4 – Nacional, cuja produ\u00e7\u00e3o tenha sido feita em conformidade com os processos produtivos b\u00e1sicos<\/div>\n<\/td>\n
1\u00ba Digito do CST – IMPORTADOS (ADQ. MERCADO INTERNO)<\/strong><\/td>\n<\/tr>\n
5 – Nacional, mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o inferior ou igual a 40%<\/td>\n2 – Estrangeira – Adquirida no mercado interno, exceto a indicada no c\u00f3digo 7<\/td>\n<\/tr>\n
8 – Nacional, mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o superior a 70%<\/td>\n7 – Estrangeira – Adquirida no mercado interno, sem similar nacional<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nSoma dos Digitos do CST – Para informa\u00e7\u00e3o em documentos fiscais<\/td>\n<\/tr>\n
2\u00ba e 3\u00ba Digito do CST – SITUA\u00c7\u00c3O TRIBUT\u00c1RIA<\/th>\nNACIONAIS<\/th>\nIMPORTADOS<\/p>\n

Importa\u00e7\u00e3o Direta<\/th>\n

IMPORTADOS<\/p>\n

Adq. mercado interno<\/th>\n<\/tr>\n

00<\/td>\nTributada integralmente<\/td>\n000<\/td>\n300<\/td>\n400<\/td>\n500<\/td>\n800<\/td>\n100<\/td>\n600<\/td>\n200<\/td>\n700<\/td>\n<\/tr>\n
10<\/td>\nTributada e com cobran\u00e7a do ICMS por ST<\/td>\n010<\/td>\n310<\/td>\n410<\/td>\n510<\/td>\n810<\/td>\n110<\/td>\n610<\/td>\n210<\/td>\n710<\/td>\n<\/tr>\n
20<\/td>\nCom redu\u00e7\u00e3o de base de c\u00e1lculo<\/td>\n020<\/td>\n320<\/td>\n420<\/td>\n520<\/td>\n820<\/td>\n120<\/td>\n620<\/td>\n220<\/td>\n720<\/td>\n<\/tr>\n
30<\/td>\nIsenta\/N\u00e3o tributada e com cobran\u00e7a do ICMS por ST<\/td>\n030<\/td>\n330<\/td>\n430<\/td>\n530<\/td>\n830<\/td>\n130<\/td>\n630<\/td>\n230<\/td>\n730<\/td>\n<\/tr>\n
40<\/td>\nIsenta<\/td>\n040<\/td>\n340<\/td>\n440<\/td>\n540<\/td>\n840<\/td>\n140<\/td>\n640<\/td>\n240<\/td>\n740<\/td>\n<\/tr>\n
41<\/td>\nN\u00e3o Tributada<\/td>\n041<\/td>\n341<\/td>\n441<\/td>\n541<\/td>\n841<\/td>\n141<\/td>\n641<\/td>\n241<\/td>\n741<\/td>\n<\/tr>\n
50<\/td>\nCom Suspens\u00e3o<\/td>\n050<\/td>\n350<\/td>\n450<\/td>\n550<\/td>\n850<\/td>\n150<\/td>\n650<\/td>\n250<\/td>\n750<\/td>\n<\/tr>\n
51<\/td>\nCom Diferimento<\/td>\n051<\/td>\n351<\/td>\n451<\/td>\n551<\/td>\n851<\/td>\n151<\/td>\n651<\/td>\n251<\/td>\n751<\/td>\n<\/tr>\n
60<\/td>\nICMS Cobrado na Opera\u00e7\u00e3o Anterior por Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n060<\/td>\n360<\/td>\n460<\/td>\n560<\/td>\n860<\/td>\n160<\/td>\n660<\/td>\n260<\/td>\n760<\/td>\n<\/tr>\n
70<\/td>\nCom redu\u00e7\u00e3o de base de c\u00e1lculo no ICMS ST<\/td>\n070<\/td>\n370<\/td>\n470<\/td>\n570<\/td>\n870<\/td>\n170<\/td>\n670<\/td>\n270<\/td>\n770<\/td>\n<\/tr>\n
90<\/td>\nOutras Opera\u00e7\u00f5es<\/td>\n090<\/td>\n390<\/td>\n490<\/td>\n590<\/td>\n890<\/td>\n190<\/td>\n690<\/td>\n290<\/td>\n790<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Essa tabela \u00e9 obrigat\u00f3ria e seus c\u00f3digos s\u00e3o facilmente visualizados nas Notas Fiscais Eletr\u00f4nicas (modelo 55)….<\/p>\n","protected":false},"author":9,"featured_media":472,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[55,57],"tags":[],"class_list":["post-434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-tabelas"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts\/434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=434"}],"version-history":[{"count":0,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts\/434\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/"}],"wp:attachment":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}