- São Paulo will remove perfumery, cosmetics, and personal hygiene products from the ICMS Tax Substitution regime effective April 1, 2026; these products will be taxed under the normal ICMS regime.
- Taxpayers must conduct a mandatory inventory as of March 31, 2026, and prepare detailed digital inventory reports.
- Taxpayers under the Periodic Assessment Regime (RPA) can recover previously paid ICMS-ST as credits in up to 12 monthly installments starting April 2026.
- ERP and tax systems must be updated to reflect the new ICMS rules, including code and calculation changes.
- Alagoas will increase its general internal ICMS rate from 19% to 20.5% and revise tax benefits, also effective April 1, 2026.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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