ICMS Agreement No. 109/2024 presented new rules for the transfer of ICMS credits in interstate operations between establishments with the same ownership, replacing ICMS Agreement No. 178/2023.
The change is yet another result of the judgment handed down by the STF in ADC No. 49 and is in line with the changes brought to Complementary Law No. 87/1996 by Complementary Law No. 204/2023, establishing new guidelines for the non-incidence of ICMS on these operations.
Check out the complete material (available only in Portuguese) prepared by our Tax team here.
