Todos os cenários deste produto usam as regras de referência de São Paulo em 14/09/2026. São estimativas didáticas com premissas representativas, não impostos comprovados de uma compra real nem uma previsão de preço de venda. Ao retirar impostos, os custos e as margens do cenário ficam mantidos.
Dados e premissas: Geladeira Brastemp Inverse
Brastemp · BRE85MK · Frost Free · 591 L · 110 V
- Categoria
- home.appliance
- NCM pesquisado
- 8418.10.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 4.645,33 · 14/09/2026
- Tipo do preço
- Preço Pix da loja oficial
A-label observed, but LC224 scope note retained; ordinary9.75% alternative provided.
Imagem: Brastemp.
Padrão: IPI condicionado à classificação energética A
Padrão: IPI condicionado à classificação energética A
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante → varejista → consumidor, com ICMS-ST por MVA
- Origem representada
- Produção nacional do produto acabado
- Importação
- Sem II sobre o produto acabado. Isso não significa que todos os componentes sejam nacionais ou isentos.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-A001
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- A01 · 8418.10.00 / appliance / domestic_non_zfm
- NCM do cenário
- 8418.10.00
- Preço de partida
- R$ 4.645,33
- Residual após remover os impostos modelados
- R$ 3.196,86
Parâmetros e regras selecionadas
Coeficientes selecionados podem incluir redução de base ou créditos e se aplicam a bases diferentes; não são parcelas diretas do preço final. IVA/MVA é um parâmetro de base.
| Parâmetro | Coeficiente selecionado | Regra |
|---|---|---|
| ICMS | 18% | R-SP-ICMS-18 |
| ICMS_OWN | 18% | R-SP-ICMS-18 |
| IPI | 6,5% | R-V5-IPI-FRIDGE-A |
| II | 0% | R-V5-II-DOMESTIC-NA |
| PIS_UP | 1,65% | R-PIS-NC |
| COFINS_UP | 7,6% | R-COFINS-NC |
| PIS_RETAIL | 1,65% | R-PIS-NC |
| COFINS_RETAIL | 7,6% | R-COFINS-NC |
| PIS_CREDIT | 1,65% | R-PIS-NC |
| COFINS_CREDIT | 7,6% | R-COFINS-NC |
| PIS_IMPORT | 2,1% | R-PIS-IMPORT-STD |
| COFINS_IMPORT | 9,65% | R-COFINS-IMPORT-STD |
| COFINS_IMPORT_ADDITIONAL | 0% | R-V5-COFINS-EXTRA-NA |
| IVA original | 37% | R-V5-SP-IVA-FRIDGE |
As alíquotas de importação ficam inativas nas rotas de produto acabado nacional. Os débitos e créditos efetivos de cada retirada constam da memória de cálculo.
R-COFINS-IMPORT-STD · COFINS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-NC · Ordinary non-cumulative COFINS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-IMPORT-STD · PIS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-NC · Ordinary non-cumulative PIS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-18 · SP ordinary internal/import ICMS
Apply the separate stage/base rule.
No specifically applicable alternate rate or verified benefit.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
R-V5-COFINS-EXTRA-NA · No additional COFINS import in selected route
See stage-specific formula.
No finished import or no matching additional-rate statutory listing.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-II-DOMESTIC-NA · No finished-good import in domestic scenario
See stage-specific formula.
Domestic finished-good route; no assertion about imported manufacturing inputs.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-IPI-FRIDGE-A · IPI 8418.10.00 NC84-3 ClassA eligible; scope qualification noted
Supplier A excludes separately invoiced IPI/ST; importIPI uses V+II.
8418.10.00; NC84-3 ClassA eligible; scope qualification noted
Fontes: V5-S001. Confiança: MEDIUM.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-SP-IVA-FRIDGE · SP appliance IVA 21.002.00
See stage-specific formula.
CEST21.002.00 and matching NCM/description; original IVA only, never an additional tax.
Fontes: V5-S003, V5-S005, V5-S006. Confiança: HIGH.
Início registrado: 2026-08-01; fim registrado: 2026-09-30.
Premissas originais da pesquisa
- A-2026-TEST · CBS/IBS test collection dispensation: true
Legacy taxes remain modeled; do not add automatic 1% to the price. Runtime only September 12, 2026 snapshot.
Base: explicit_eligibility_scenario · Confiança: MEDIUM · Fontes: S023
- A-BASELINE-ST · Baseline presumed sale price calibration: Bst_baseline_equals_reference_price
Infer supplier A=P0/((1+i)*(1+IVA_adjusted)); current legally sourced IVA informs the baseline rather than an arbitrary wholesale margin.
After toggles, recompute Bst from supplier A and IVA. Do not force it to equal the new consumer price, and do not assume an automatic ST refund.
Base: model_calibration_not_legal_identity · Confiança: MEDIUM · Fontes: S037
- A-CREDITS · Full economic use of eligible credits: true
Credit debits and offsets are separate; no immediate cash-refund claim. Negative remittance can be a credit carryforward; timing/finance not priced.
Base: economic_assumption · Confiança: MEDIUM · Fontes: S008, S009, S010
- A-FEES-BOUNDARY · Import fee boundary: not_separately_allocated
AFRMM, customs service charges and any unmodeled upstream burdens remain inside the fixed residual. Zero in the extra-fee ledger means not separately allocated, NOT legal exemption. No fictitious flat fee.
Base: scope_boundary · Confiança: MEDIUM · Fontes: S029
- A-RETAIL-CREDITS · Retail contribution acquisition credit policy: exclude_supplier_own_ICMS_ST_and_IPI
IN2121 art171 after IN2152/2023. Some litigation permits nonrecoverable IPI credits; no taxpayer-specific judicial regime presumed.
Base: administrative_reference_policy · Confiança: MEDIUM · Fontes: E003, E001, S008, S009
- A-SP-CHAIN · SP reference commercial structure: SP_upstream_establishment_to_SP_retailer
Except explicitly conditional ZFM TV route: AM-origin own ICMS12 and adjusted IVA into SP18. No 27-state database. Direct stores/marketplaces may follow other actual structures.
Base: representative_channel · Confiança: MEDIUM · Fontes: S012, S037
- A-V5-ENERGY-A · Class-A appliance qualification: true
Manufacturer A-label supports fridge; washer selected A-efficiency scenario remains qualified pending exact-label certificate.
LC224 DGT-specific NC84-3 scope unresolved; no automatic haircut invented. Ordinary-rate and conditional-haircut sensitivities separate.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S001
- A-V5-NC84-LC224 · NC84-3 benefit-scope qualification
Retain published conditional6.5%TIPI rate; test6.825/7.15 only as hypothetical scope sensitivities.
Tax-benefit applicability is an unresolved legal-evidence issue, not a random rate assumption; not certified current entitlement.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S024, V5-S025
- A-V5-ORDINARY-BENEFITS · No unverified optional manufacturer incentive: false
Ordinary ownICMS benchmark rather than unproven optional footwear/air-fryer manufacturer benefit.
This does not assert that actual manufacturers never claim incentives.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S026, V5-S027
- A-V5-ORIGINS · Declared representative production routes
Use sourced country when stated; otherwise select explicit domestic/import route. Brand and GS1 prefixes are not proof.
Nike/Adidas imports explicitly non-Chinese/nonpreferential; China antidumping route is not implemented.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.
Alternativa: IPI normal de 9,75%, sem benefício de classe A ou ZFM
Alternativa: IPI normal de 9,75%, sem benefício de classe A ou ZFM
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante → varejista → consumidor, com ICMS-ST por MVA
- Origem representada
- Produção nacional do produto acabado
- Importação
- Sem II sobre o produto acabado. Isso não significa que todos os componentes sejam nacionais ou isentos.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-A001-ORDINARY-IPI
- Cenário de origem
- EDU-BR-A001
- Perfil selecionado
- A01 · 8418.10.00 / appliance / domestic_non_zfm
- NCM do cenário
- 8418.10.00
- Preço de partida
- R$ 4.645,33
- Residual após remover os impostos modelados
- R$ 3.104,15
Parâmetros e regras selecionadas
Coeficientes selecionados podem incluir redução de base ou créditos e se aplicam a bases diferentes; não são parcelas diretas do preço final. IVA/MVA é um parâmetro de base.
| Parâmetro | Coeficiente selecionado | Regra |
|---|---|---|
| ICMS | 18% | R-SP-ICMS-18 |
| ICMS_OWN | 18% | R-SP-ICMS-18 |
| IPI | 9,75% | R-V5-IPI-FRIDGE-STD |
| II | 0% | R-V5-II-DOMESTIC-NA |
| PIS_UP | 1,65% | R-PIS-NC |
| COFINS_UP | 7,6% | R-COFINS-NC |
| PIS_RETAIL | 1,65% | R-PIS-NC |
| COFINS_RETAIL | 7,6% | R-COFINS-NC |
| PIS_CREDIT | 1,65% | R-PIS-NC |
| COFINS_CREDIT | 7,6% | R-COFINS-NC |
| PIS_IMPORT | 2,1% | R-PIS-IMPORT-STD |
| COFINS_IMPORT | 9,65% | R-COFINS-IMPORT-STD |
| COFINS_IMPORT_ADDITIONAL | 0% | R-V5-COFINS-EXTRA-NA |
| IVA original | 37% | R-V5-SP-IVA-FRIDGE |
As alíquotas de importação ficam inativas nas rotas de produto acabado nacional. Os débitos e créditos efetivos de cada retirada constam da memória de cálculo.
R-COFINS-IMPORT-STD · COFINS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-NC · Ordinary non-cumulative COFINS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-IMPORT-STD · PIS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-NC · Ordinary non-cumulative PIS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-18 · SP ordinary internal/import ICMS
Apply the separate stage/base rule.
No specifically applicable alternate rate or verified benefit.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
R-V5-COFINS-EXTRA-NA · No additional COFINS import in selected route
See stage-specific formula.
No finished import or no matching additional-rate statutory listing.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-II-DOMESTIC-NA · No finished-good import in domestic scenario
See stage-specific formula.
Domestic finished-good route; no assertion about imported manufacturing inputs.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-IPI-FRIDGE-STD · IPI 8418.10.00 ordinary entry
Supplier A excludes separately invoiced IPI/ST; importIPI uses V+II.
8418.10.00; ordinary entry
Fontes: V5-S001. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-SP-IVA-FRIDGE · SP appliance IVA 21.002.00
See stage-specific formula.
CEST21.002.00 and matching NCM/description; original IVA only, never an additional tax.
Fontes: V5-S003, V5-S005, V5-S006. Confiança: HIGH.
Início registrado: 2026-08-01; fim registrado: 2026-09-30.
Premissas originais da pesquisa
- A-2026-TEST · CBS/IBS test collection dispensation: true
Legacy taxes remain modeled; do not add automatic 1% to the price. Runtime only September 12, 2026 snapshot.
Base: explicit_eligibility_scenario · Confiança: MEDIUM · Fontes: S023
- A-BASELINE-ST · Baseline presumed sale price calibration: Bst_baseline_equals_reference_price
Infer supplier A=P0/((1+i)*(1+IVA_adjusted)); current legally sourced IVA informs the baseline rather than an arbitrary wholesale margin.
After toggles, recompute Bst from supplier A and IVA. Do not force it to equal the new consumer price, and do not assume an automatic ST refund.
Base: model_calibration_not_legal_identity · Confiança: MEDIUM · Fontes: S037
- A-CREDITS · Full economic use of eligible credits: true
Credit debits and offsets are separate; no immediate cash-refund claim. Negative remittance can be a credit carryforward; timing/finance not priced.
Base: economic_assumption · Confiança: MEDIUM · Fontes: S008, S009, S010
- A-FEES-BOUNDARY · Import fee boundary: not_separately_allocated
AFRMM, customs service charges and any unmodeled upstream burdens remain inside the fixed residual. Zero in the extra-fee ledger means not separately allocated, NOT legal exemption. No fictitious flat fee.
Base: scope_boundary · Confiança: MEDIUM · Fontes: S029
- A-RETAIL-CREDITS · Retail contribution acquisition credit policy: exclude_supplier_own_ICMS_ST_and_IPI
IN2121 art171 after IN2152/2023. Some litigation permits nonrecoverable IPI credits; no taxpayer-specific judicial regime presumed.
Base: administrative_reference_policy · Confiança: MEDIUM · Fontes: E003, E001, S008, S009
- A-SP-CHAIN · SP reference commercial structure: SP_upstream_establishment_to_SP_retailer
Except explicitly conditional ZFM TV route: AM-origin own ICMS12 and adjusted IVA into SP18. No 27-state database. Direct stores/marketplaces may follow other actual structures.
Base: representative_channel · Confiança: MEDIUM · Fontes: S012, S037
- A-V5-ORDINARY-BENEFITS · No unverified optional manufacturer incentive: false
Ordinary ownICMS benchmark rather than unproven optional footwear/air-fryer manufacturer benefit.
This does not assert that actual manufacturers never claim incentives.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S026, V5-S027
- A-V5-ORIGINS · Declared representative production routes
Use sourced country when stated; otherwise select explicit domestic/import route. Brand and GS1 prefixes are not proof.
Nike/Adidas imports explicitly non-Chinese/nonpreferential; China antidumping route is not implemented.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.
Sensibilidades e casos inviáveis
- IPI hipotético: enquadramento NC84-3/LC224: 6,825% — residual R$ 3.187,34.
Hypothetical scope formula only: .9*preferred+.1*ordinary. LC224 applicability toNC84-3 remains unresolved; not an activated legal rate.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
Calibrações separadas, sem misturar hipóteses de origem. Não representam intervalos de confiança.
Fontes e documentos (21)
- E001 · SC Cosit 52/2026: retailer ICMS-ST exclusion, not supplier own ICMSReceita Federal · Consulta registrada: 2026-09-12primary_administrative · official_index_summary_readOfficial index entry SC 52 of 2 April 2026; retrieved summaryDetailed action link failed; official index exposed the operative summary. Mirror E002. This source is about contribution revenue, not an additional ICMS tax.
- E003 · Court record reproducing amended IN RFB 2121 art.171 sole paragraph I–IIITRF3 · Consulta registrada: 2026-09-12primary_court_record · readIN 2152/2023 amendment; art.171, sole paragraph I–IIIRecords the administrative prohibition of credits on supplier ICMS, ICMS-ST and IPI and the litigation around IPI. We use the administrative default, not a taxpayer-specific court victory. Original IN art.170 is superseded; do not cite it as current.
- S008 · Lei 10.637/2002 — PIS non-cumulativePresidência da República · Consulta registrada: 2026-09-11primary_legislation · readart. 1 §3 XIV; art. 2; art. 3Consolidated text includes 2023 ICMS base exclusions and later amendments; repeal effects must be read separately from strike-throughs.
- S009 · Lei 10.833/2003 — COFINS non-cumulativePresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 1–3, 15Includes ZFM seller and acquisition-credit provisions. Buyer-specific ZFM credit calculation is not certified in this release.
- S010 · Lei 10.865/2004 — import contributions and creditsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 7,8,15,17Use live amended text, not superseded paragraphs. Selected finished goods are not within the extra-COFINS list in art. 8 §21.
- S012 · RICMS-SP arts. 52–56 — internal and import ratesSEFAZ-SP · Consulta registrada: 2026-09-11official_consolidation · readarts. 52 I,54 V/X,55 video-game entry,56-CVehicle 14.5% historical supplement repealed; 12% vehicle provision conditional on substitution regime. Video games 25%, not default 18%.
- S023 · Orientações da Reforma Tributária para 2026Receita Federal · Consulta registrada: 2026-09-11official_explanation · readConditional dispensation from 2026 IBS/CBS collection for accessory-obligation compliance or lack of a specified obligation. Not an unconditional zero tax law.
- S029 · Lei 10.893/2004 — AFRMMPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 4–6,9,14Water freight contribution, not percentage of whole vehicle value. Customs declaration FX/timing amended by LC 227/2026. Actual paid allocated AFRMM is required for publication until discount/exemption status is checked.
- S037 · Portaria SRE 32/2026, consolidated with SRE 34/2026SEFAZ-SP · Consulta registrada: 2026-09-11primary_state_regulation · rechecked_in_handoff_buildArticles 1, 3, 4; Annex items 16, 29, 30, 52, 58Selected in-scope IVA-ST factors retrieved. A factor is not an additional tax rate or a complete retailer model.
- V5-P001 · Brastemp BRE85MK Frost Free Inverse591L,110VBrastemp / referenced storefront · Consulta registrada: 2026-09-14primary_product_price · primary_product_page_readBRE85MK; Frost Free Inverse591L,110VA-label observed, but LC224 scope note retained; ordinary9.75% alternative provided.Reference price BRL4645.33 (official_store_pix); selected characteristics are separately recorded.
- V5-S001 · TIPI consolidated through ADE RFB 1/2026 (rectified 12 February)Receita Federal · Consulta registrada: 2026-09-14primary_classification · primary_pdf_text_and_selected_tables_screenshot_readPDF pp.163–164 cosmetics; 275/279–280 garments; 287 shoes;325 gas stove;353 NC84-3;358–359 AC/fridge;361 dishwasher;373 washer;395 vacuum;397 electric cooking;424 motorcyclesNot proof that every named product meets every condition. Later-2026 benefit scope separately qualified.NCM hierarchy and selected IPI entries; NC84-3 class-A treatment; appliance Ex conditions; ordinary 8711 IPI; cosmetics; garments and footwear.
- V5-S002 · RICMS Articles 52–55: internal rates and exceptionsSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.52 I; Art.54 X and §3; Art.55 IV/VI and exceptionsGeneral18%; specified cosmetics/perfume25% with shampoo, deodorant and sunscreen exceptions; conditional automotor12% overrides ordinary motorcycle25%.
- V5-S003 · Portaria CAT68/2019 consolidated ST product listsSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readAnnex XI and XXII with later SRE amendmentsRead description and NCM/CEST together; discontinued rows retain historical text.
- V5-S005 · Portaria SRE32/2026 appliance MVA base parametersSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readAnnex CEST21.001.00,21.002.00,21.015.00,21.045.00,21.093.00; Art.1Stove38%,fridge37%,dishwasher38%,microwave33%,small splitAC41% IVA-ST; interstate adjustment rule.
- V5-S006 · Portaria SRE34/2026: October ST removalsSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.1 selected AnnexXXII/IVA rows; effective-date clauseRefrigerator and dishwasher relevant rows leave ST October1,2026. No September activation.
- V5-S010 · Lei10865 import contributions and creditsPresidência da República · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.8 caput,§2,§21/21-A; Art.15 and17§2/§2-A; Art.7 IBeauty import3.52%/16.48%; ordinary2.1%/9.65%; eligible Art17 credits use applicable import rates; additional COFINS not creditable; 2026 additional0.6pp for listed apparel/footwear.
- V5-S024 · LC224/2025 benefit-reduction scopePresidência da República · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.4 scope, baseline definitions, exceptionsReduction applies within defined DGT/listed-regime scope, not automatically to every0% entry; protected ZFM treatment distinct.
- V5-S025 · Benefit-reduction FAQ version5Receita Federal · Consulta registrada: 2026-09-14primary_legal · primary_pdf_text_and_page6_screenshot_readPDFp6 scope discussionNC84-3 DGT2026 scope not conclusively retrieved; publish qualified A-rate scenario and explicit sensitivity, not a claim of legal inapplicability.DGT/listed-regime scope must be checked before haircut; do not automatically modify every TIPI zero.
- V5-S026 · Decreto69668/2025 conditional air-fryer manufacturer creditSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_indexed_normative_excerpt_readNot selected without manufacturer-location/option evidence. Ordinary scenario remains explicit.Optional eligible SP manufacturer credit for<=12L8516.60; not a universal retailer rate.
- V5-S027 · RC31153/2025 footwear industrial benefitSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_or_indexed_excerpt_readAnnexII Art30; AnnexIII Art43Manufacturer conditional reduced base/credit cannot be applied as universal retail footwear12%.
- V5-S029 · 2026 CBS/IBS test guidanceReceita Federal · Consulta registrada: 2026-09-14primary_explanation · primary_guidance_readCollection dispensation scenario remains conditional on prescribed obligations; not an unconditional extra1% on legacy prices.