In the actions to confront the COVID-19 pandemic, through Decree 4.474/2020, the Government of Paraná extends the Paraná Competitive Program (time approved by Decree 6.434/2017), seeking to make companies installed in the States more competitive on the national scene.
Within the program, through the granting of presumed credit, it reduces the tax burden on e-commerce operations (ART. 11-A), and on the operations of exits of imported goods through the ports and airports of Paraná (ART. 11-C).
The decree has been in force since April 8, 2020 and allows the expansion of the productive and commercial sectors throughout the state, with the objective of attracting new investments, generating employment and income, as well as maintaining business activities, aiming at maintaining the competitiveness of Paraná's companies.
It is important to emphasize that customs clearance must take place in the State of Paraná, using the port and airport structures of Paraná.
The application of the credit is stipulated in proportion to the rate of each transaction. For example, e-commerce transactions with a rate of 12% on goods issue after the application of the assumed credit will result in an effective collection rate of 2% of the total value of the transaction.
However, it is important to note that these credits should be used in lieu of normal book entry credits and cannot be combined with any other tax benefits that reduce the effective ICMS tax burden.
To learn more about the benefit, understand if your company fits these questions contact us.