PORTARIA SUCIEF Nº 176, DE 31 DE MARÇO DE 2025

SECRETARIA DE ESTADO DE FAZENDASUBSECRETARIA DE ESTADO DE RECEITASUPERINTENDÊNCIA DE CADASTRO E INFORMAÇÕES FISCAISATO DO SUPERINTENDENTEPORTARIA SUCIEF Nº 176 DE 31 DE MARÇO DE 2025DISCIPLINA AS REGRAS DE PÓS-VALIDAÇÃOESTADUAL DA EFD ICMS/IPI.O SUPERINTENDENTE DE CADASTRO E INFORMAÇÕES FISCAIS,no uso das atribuições legais que lhe confere o artigo 50 da ResoluçãoSEFAZ nº 414 de 25 de julho de 2022 e o disposto no ProcessoSEI-040006/011586/2025,RESOLVE:Art. 1º - O arquivo da Escrituração Fiscal Digital - EFD ICMS/IPI,após recepção por esta Secretaria de Estado de Fazenda nos termosdefinidos no Anexo VII da Parte II da Resolução SEFAZ nº 720, de 4de fevereiro de 2014, submeter-se-á às regras estaduais de validaçãopublicadas em anexo a esta Portaria.Parágrafo Único - A validação de que trata esta Portaria não se confundecom a validação do arquivo EFD ICMS/IPI, necessária para suatransmissão no ambiente nacional.Art. 2º - O resultado da validação será informado no Painel da EFD,disponível em https://portal.fazenda.rj.gov.br/efd/.Art. 3º - Nos termos do § 2º do art. 62-C da Lei nº 2.657, de 26 dedezembro de 1996, não serão autuados os contribuintes que promoveremas correções dos arquivos antes da ciência de intimação doinício de eventual ação fiscal.Art. 4º - Esta Portaria entrará em vigor na data de sua publicação.Rio de Janeiro, 31 de março de 2025MARCELO BOTTINO RUASuperintendente de Cadastro e Informações FiscaisANEXO: TABELA DE REGRASEGRA VERSÃO DESCRIÇÃO DETALHAMENTO CATEGORIA DATA DE INÍCIO DATA FIM101 1 Documento fiscal de entrada de mercadoria classificada como usoou consumo do estabelecimento registrado com crédito de ICMSAs entradas de mercadorias classificadas como material de uso ouconsumo do estabelecimento, classificadas nos CFOP 1.407,2.407, 1.556, 2.556, 3.556, 1.557 e 2.557 não dão direito a créditode ICMS.Erro 01/04/2025102 1 Documento fiscal de entrada de mercadoria classificada como ativopermanente do estabelecimento registrado com crédito deICMSAs entradas de bens classificados como ativo permanente dos estabelecimentos,classificados nos CFOP 1.406, 2.406, 1.551, 2.551,3.551, 1.552, 2.552, 1.554, 2.554, 1.555 ou 2.555 não dão direitointegral a crédito de ICMS.Erro 01/04/2025103 1 Documento fiscal de entrada de energia elétrica registrado comcrédito de ICMSAs entradas de energia elétrica, classificadas nos CFOP 1.252,2.252, 1.253, 2.253, 1.254, 2.254, 1.255, 2.255, 1.256, 2.256,1.257 ou 2.257 não dão direito a crédito de ICMS.Erro 01/04/2025104 1 Documento fiscal de entrada de serviços de comunicação registradocom crédito de ICMSAs aquisições de serviços de comunicação, classificadas nosCFOP 1.302, 2.302, 1.303, 2.303, 1.304, 2.304, 1.305, 2.305,1.306 ou 2.306 não dão direito a crédito de ICMS.Erro 01/04/2025Id: 2637645<style>@font-face { font-family: Helvetica; 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