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: Coca-Cola Original
Coca-Cola · Garrafa PET não retornável · 2 L
- Categoria
- beverage.non_alcoholic
- NCM pesquisado
- 2202.10.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 12,49 · 14/09/2026
- Tipo do preço
- Referência de preço de varejista
Tratamento do IPI: Tributado, com mínimo legal por litro.
Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.
Imagem: Coca-Cola Andina.
Padrão: produção nacional
Padrão: produção nacional
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, com ICMS-ST por PMPF
- Base de ICMS-ST (PMPF)
- R$ 12,38 · Mantida fixa durante as retiradas de impostos.
- Embalagem e referência legal
- 2 L · AnnexI1.13 · coca_cola_original_pet_2l
- Mínimos legais por litro
- IPI: R$ 0,0300/L · PIS: R$ 0,0174/L · COFINS: R$ 0,0801/L. O cálculo usa o maior entre o valor percentual e o mínimo; retirar a família também retira seu mínimo.
- 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-D001
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- D01 · Domestic soft drinks: qualified retail supply and PMPF
- NCM do cenário
- 2202.10.00
- Preço de partida
- R$ 12,49
- Residual após remover os impostos modelados
- R$ 9,14
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 | 1,95% | R-V6-IPI-COLD-RETAIL |
| II | 0% | R-V5-II-DOMESTIC-NA |
| PIS_UP | 1,860176% | R-V6-PIS-COLD-UP |
| COFINS_UP | 8,540796% | R-V6-COFINS-COLD-UP |
| PIS_RETAIL | 0% | R-V6-PIS-ZERO-RETAIL |
| COFINS_RETAIL | 0% | R-V6-COFINS-ZERO-RETAIL |
| PIS_CREDIT | 0% | R-V6-PIS-NO-RETAIL-CREDIT |
| COFINS_CREDIT | 0% | R-V6-COFINS-NO-RETAIL-CREDIT |
| PIS_IMPORT | 0% | R-V6-PIS-IMPORT-NA |
| COFINS_IMPORT | 0% | R-V6-COFINS-IMPORT-NA |
| COFINS_IMPORT_ADDITIONAL | 0% | R-V5-COFINS-EXTRA-NA |
| ICMS_SUPPLIER_PRESUMED_CREDIT | 0% | R-V6-NO-MILK-GRANT |
| FECOEP | 0% | R-V6-FECOEP-NA |
| IPI_IMPORT | 2,6% | R-V6-IPI-COLD-RAW |
| IVA original | Não se aplica | Não utilizado nesta rota |
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-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-V6-BEVERAGE-FLOORS · Federal cold-beverage minimum amounts
Litresperretailpack
Separate taxablecoefficient fromR$/litreminimum. No2015temporaryfloor discount.
Fontes: V6-S-COLD-DEC, V6-S-COLD-LAW, V6-S-TIPI. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-BEVERAGE-PMPF · Imposto sobre Circulação de Mercadorias e Serviços
Matching statutorybrand/container/volumeBRLreference
Art2III90%guard; unsupported fallback rejectinsteadforcePMPF
Fontes: V6-S-PMPF. Confiança: HIGH.
Início registrado: 2026-07-01; fim registrado: 2026-12-31.
R-V6-COFINS-COLD-UP · Contribuição para o Financiamento da Seguridade Social
A-ownICMS; compare perlitrefloor
Current Article25§1;qualifiedretailer
Fontes: V6-S-COLD-LAW, V6-S-COLD-DEC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-COFINS-IMPORT-NA · Contribuição para o Financiamento da Seguridade Social
No finished import in selecteddomesticchain
No finished-product import occurs in this selected domestic scenario. This is not an exemption for an actual import.
Fontes: V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-COFINS-NO-RETAIL-CREDIT · Contribuição para o Financiamento da Seguridade Social
Acquisitionforselectedzero-rate resale
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-COFINS-ZERO-RETAIL · Contribuição para o Financiamento da Seguridade Social
Selected qualifyingzero-rate retail revenue
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-FECOEP-NA · Imposto sobre Circulação de Mercadorias e Serviços
No selected FECOEP product scope
Nonbeer selected scenarios; not universal nonapplicability
Fontes: V6-S-SP-RATES. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-IPI-COLD-RAW · Imposto sobre Produtos Industrializados
ImportV+II ornonreducedproducerbase;comparefloor
Energy/softdrinkentry before qualifiedretailer25%outputreduction;importnotreduced
Fontes: V6-S-TIPI, V6-S-COLD-LAW. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-IPI-COLD-RETAIL · Imposto sobre Produtos Industrializados
A andperlitrefloor
Retailerqualification/controlconditions;25%is rate reduction,notloweringfloor
Fontes: V6-S-TIPI, V6-S-COLD-LAW. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-NO-MILK-GRANT · Imposto sobre Circulação de Mercadorias e Serviços
No selected optional milk-producer credit
Other products or alternative no-electionsupplier
Fontes: V6-S-MILK. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-COLD-UP · Contribuição para o PIS/Pasep
A-ownICMS; compare with perlitre floor
Current Article25§1 reduction; do not substitute supersededrounded1.86%;qualifiedretailer
Fontes: V6-S-COLD-LAW, V6-S-COLD-DEC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-IMPORT-NA · Contribuição para o PIS/Pasep
No finished import in selecteddomesticchain
No finished-product import occurs in this selected domestic scenario. This is not an exemption for an actual import.
Fontes: V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-NO-RETAIL-CREDIT · Contribuição para o PIS/Pasep
Acquisitionforselectedzero-rate resale
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-ZERO-RETAIL · Contribuição para o PIS/Pasep
Selected qualifyingzero-rate retail revenue
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
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-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-V6-CHAIN · SP supplier and retail route: domestic_supplier_in_SP
Representative ordinary supplier/importer and retailer in SP. Domestic origin is a scenario, not a statement about every unit. Special contribution regimes override ordinary rates where explicitly selected.
Representative ordinary supplier/importer and retailer in SP. Domestic origin is a scenario, not a statement about every unit. Special contribution regimes override ordinary rates where explicitly selected.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Fontes: V6-S-SP-RATES
- A-V6-COLD-QUALIFICATION · Qualified cold-beverage retailer and control equipment: true
Select a retailer satisfying the statutory 75% criterion and the legally required industrial controls. This is not a Simples scenario.
Select a retailer satisfying the statutory 75% criterion and the legally required industrial controls. This is not a Simples scenario.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Fontes: V6-S-COLD-LAW, V6-S-COLD-DEC
- A-V6-MARGIN · Fixed retailer residual convention: 0.10
For new non-ST and PMPF paths, retailer residual is 10% of the original reference price, continuing the v5 convention. It becomes a fixed BRL amount after calibration and is not observed profit. Food-MVA scenarios instead infer it from the explicit baseline Bst=P0 convention.
For new non-ST and PMPF paths, retailer residual is 10% of the original reference price, continuing the v5 convention. It becomes a fixed BRL amount after calibration and is not observed profit. Food-MVA scenarios instead infer it from the explicit baseline Bst=P0 convention.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
- A-V6-PMPF · Prescribed beverage base frozen under tax-removal counterfactual
Keep the prescribed current brand/pack PMPF fixed through tax removals; do not invent an automatic government-table revision or a retrospective ST refund. Reject the conservative 90% operation guard rather than force PMPF where a fallback may be required.
Keep the prescribed current brand/pack PMPF fixed through tax removals; do not invent an automatic government-table revision or a retrospective ST refund. Reject the conservative 90% operation guard rather than force PMPF where a fallback may be required.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Fontes: V6-S-PMPF
- A-V6-PRICES · Dated retailer price anchors
Use dated retail offers, including explicitly labeled indexed root-page references and an out-of-stock quote. No claim of live SP checkout, regulated PMC comparison, availability or medical suitability.
Use dated retail offers, including explicitly labeled indexed root-page references and an out-of-stock quote. No claim of live SP checkout, regulated PMC comparison, availability or medical suitability.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.
Sensibilidades e casos inviáveis
- Residual do varejista: 5% — inviável.
PMPF threshold reached: use separately validated Chapter-II MVA; no forced PMPF.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Residual do varejista: 10% — residual R$ 9,14.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Residual do varejista: 15% — residual R$ 9,21.
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 (18)
- 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.
- 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.
- V6-P011 · Coca-Cola Original — 2 L nonreturnable PETExtra Mercado · Consulta registrada: 2026-09-14retailer_price_reference · retailer_referenceCoca-Cola Original 2L nonreturnablePETRetail12.49isindependentofstatutoryPMPF12.38.Advertised reference price R$12.49 for the selected pack. No guarantee of current SP checkout price or availability.
- V6-S-COLD-DEC · Decreto8442/2015 beverage regulation and per-litre floorsPresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readAnnexI: PET1501–2200ml, can<=350ml, nonreturnbeer; qualification and minimum comparisonsR$/L minima apply via max(advalorem,litres×floor);2015 temporary floor reductions expired. Current statutoryPC coefficients separately selected.R$/L minima apply via max(advalorem,litres×floor);2015 temporary floor reductions expired. Current statutoryPC coefficients separately selected.
- V6-S-COLD-LAW · Lei13097/2015 cold-beverage regime, consolidatedPresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArts14–17,24–30,33; Art25§1 current percentage reductions; Art30§3 actual import creditsRetailer75%eligibility; outputIPI25%reduction under controls; PC2.32/10.68 reduced19.82/20.03%; retailzero; specialimports/floors. Superseded rounded1.86/8.54 text not chosen.Retailer75%eligibility; outputIPI25%reduction under controls; PC2.32/10.68 reduced19.82/20.03%; retailzero; specialimports/floors. Superseded rounded1.86/8.54 text not chosen.
- V6-S-FOOD-PC · Lei10925/2004 selected basic-food PIS/COFINS zero ratesPresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArt1 V,XI,XVIII,XXI,XXII,XXIII; matching NCMs/descriptionsSelected rice,beans,UHT,coffee,pasta,sugar,soybean oil qualify; slicedbread is not automatically the commonbread Ex; biscuits/chocolate ordinary.Selected rice,beans,UHT,coffee,pasta,sugar,soybean oil qualify; slicedbread is not automatically the commonbread Ex; biscuits/chocolate ordinary.
- V6-S-MILK · AnnexIII Article32 UHT-milk producer creditSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readCurrent caput12%;§1 taxed own production;§4 expiry2026-12-31Optional qualifying SP manufacturer credit12% of own UHT0401.10.10/.20.10 internal outputs; factory/election assumed, alternative without grant included.Optional qualifying SP manufacturer credit12% of own UHT0401.10.10/.20.10 internal outputs; factory/election assumed, alternative without grant included.
- V6-S-PHARMA · Lei10147/2000 medicine concentrated regimePresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArt1Ia2.1/9.9;Art2 retailerzero;Art3 presumed-credit conditionsSelected OTC3004 manufacturer/importer concentration; downstreamzero/noacquisitionPCcredit. Do not grant positive-list credit automatically to OTC products.Selected OTC3004 manufacturer/importer concentration; downstreamzero/noacquisitionPCcredit. Do not grant positive-list credit automatically to OTC products.
- V6-S-PMPF · Portaria SRE27/2026 consolidated beverage PMPFSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readAnnexI1.13 Coca2L12.38,2.22Guarana2L10.31; AnnexII2.116RedBull250ml10.76; AnnexIII1.61Brahma350ml4.07,2.64Heineken330ml8.03; Art2III90%guardSelected current rows only; futureOctober amendments not activated. Brand/container/capacity/unit must match.Selected current rows only; futureOctober amendments not activated. Brand/container/capacity/unit must match.
- V6-S-SP-RATES · RICMS/SP internal rates and FECOEPSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArts.52 I;54 XIX;54-A;56-COrdinary18%; qualifying generic medicine12%; beer20% plus2percentage-point FECOEP on selected final/ST base. Historical struck-out increments not used.Ordinary18%; qualifying generic medicine12%; beer20% plus2percentage-point FECOEP on selected final/ST base. Historical struck-out increments not used.
- V6-S-TIPI · TIPI consolidated through ADE RFB 1/2026Receita Federal · Consulta registrada: 2026-09-14authoritative_primary · primary_pdf_text_and_selected_page_screenshotsPDF printed pages 25,34,39,42,52,58,60–62,68–71,151–152,166,178–179; relevant rows visually checkedNCM descriptions and ordinary IPI/NT/Ex entries; later reductions and current conditions are separate rules.NCM descriptions and ordinary IPI/NT/Ex entries; later reductions and current conditions are separate rules.