Pharma, health and cosmetics: the list price, the CEST and single-stage taxation decide the tax on every box that leaves the stock

No. The ST of Agreement 234/17 applies among the 18 states that signed it, to the items of Annex XIV of Agreement 142/18, and has exceptions by CEST in Paraná, Rio Grande do Norte and Rio Grande do Sul. Products for veterinary use are left out. For the other states, the rule comes from their own law, which was not read.

The destination state may set as the base the Maximum Consumer Price, published in a large-circulation magazine or set by the CMED, adjusted to reflect average retail prices. The adjustment criteria are those of Agreement 142/18. The magazines' price list goes to the SEFAZ within 30 days after each change.

Annex XIX of Agreement 142/18 lists perfumery, personal hygiene and cosmetics products with CEST of group 20, but interstate ST depends on an agreement between the states. Which states have an active agreement today: not checked in this round.

Under Law 10.147, the concentrated rate falls on the revenue of the producer and the importer. Whoever resells, without being a producer or importer, has a zero rate (art. 2), except if it is in the Simples regime. This law stops applying on 01/01/2027.

Agreement 87/02 exempts drugs and medicines of the single Annex sold to public administration bodies and foundations, if the products have an exemption or zero rate of Import Tax or IPI and the revenue is relieved of PIS and Cofins. The page note extends the agreement until 31/12/2026.

The CONFAZ pages mark the extension of Agreements 87/02 and 140/01 until 31/12/2026 by Agreement 21/26. The text of that agreement was not opened, and a new extension only counts with a published act. Agreement 162/94, on cancer medicines, shows no end date in the notes read.

As a rule, no: since 01/01/2024 the non-incidence rule applies (LC 204/2023, art. 12, § 4 of LC 87), with the credit kept, and the taxpayer may opt to tax (§ 5, enacted on 12/06/2024). Form and deadline of the option: not checked. The choice is the client's.

Under art. 381 of LC 214, the stock of 01/01/2027 bought under the single-stage taxation of art. 1, I, of Law 10.147 gives a presumed CBS credit: 9.25% of the value of the stock of goods bought in Brazil, calculated until the last day of June 2027, used in 12 installments and only against CBS. There are conditions in the paragraphs of the article.

No. Under art. 146 in the wording of LC 227, it is zero for those registered with Anvisa meant for rare diseases, neglected diseases, oncology, diabetes, HIV and other STIs, cardiovascular diseases and Farmácia Popular, and for sera and vaccines. The other registered ones get a 60% reduction (art. 133), on condition of an agreement with the Union or joining the CMED system.

By the text read, art. 409 does not mention medicines or cosmetics; it lists as targets vehicles, vessels, aircraft, tobacco products, alcoholic or sugary drinks, mineral goods and betting contests. The rates depend on an ordinary law, which was not read.

Art. 441 of LC 214 excludes from the favored regime perfumery, toiletries and cosmetics, except headings 3303 to 3307 meant only for internal consumption in the Free Trade Zone or made with regional raw material, under the basic production process. It is for the client to decide how each product fits.

Yes, in record C173 of Block C (C172 is for ISSQN), which reports the batch number, quantity, manufacture and expiry dates, the reference type flag of the ST base and the maximum price value. The record applies to documents of code 01 and 55. According to the EFD Practical Guide (in force, check on the SPED portal), C173 must be filed by companies in the pharmaceutical segment (distributors, producers, resellers and importers), except retail trade, and the duty comes from § 26 of art. 19 of the Agreement with no number of 1970. The condition that the state defines the requirement applies to other records (C176, C180, C181, C185 and C186), not to C173. How this applies to your classification: not checked.

Under LC 123, art. 13, § 1, XIII, item a, no: the ICMS due on operations under tax substitution, single-stage taxation and advance payment that closes the taxation stays outside the single payment and follows the rules for other legal entities. The list of products in that item includes medicines, cosmetics and perfumery. How this applies to your classification: not checked, and the decision is yours.

ICMS Agreement 21/26 extends until 31/12/2026 the provisions of Agreements 140/01 and 87/02. What holds after that date: not checked. Agreement 162/94, which authorizes the exemption on cancer medicines, is not on that extension list.

Law 11.903/2009, in the wording of Law 13.410/2016, creates the National Medicine Control System for production, distribution, sale, dispensing and prescription. The Anvisa page speaks of implementation with a deadline on April 28, 2022. The current duty by type of agent: not checked.

The list of establishments by state, the three or four destinations with the most volume, the last case where a state recalculated ST or rejected an invoice, and the SAP version. With this material, the initial scope and the order of the work streams come out of the first meeting.