{"id":1685980,"date":"2026-01-16T14:46:00","date_gmt":"2026-01-16T17:46:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1685980"},"modified":"2025-12-23T15:05:47","modified_gmt":"2025-12-23T18:05:47","slug":"emissao-cupom-fiscal-sefaz-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/emissao-cupom-fiscal-sefaz-sp\/","title":{"rendered":"Infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal\u00a0para SEFAZ\/SP"},"content":{"rendered":"\n<p>Oi, tudo bem contigo?!!\u00a0Neste material do Estrat\u00e9gia Concursos\u00a0iremos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0S\u00e3o Paulo:\u00a0<strong>infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal\u00a0para SEFAZ\/SP<\/strong>\u00a0de\u00a0acordo com\u00a0a\u00a0normativa\u00a0nacional e\u00a0estadual.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"465\" height=\"243\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/15165557\/image-135.png\" alt=\"Infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal\u00a0para SEFAZ\/SP\" class=\"wp-image-1685982\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/15165557\/image-135.png 465w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/15165557\/image-135-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/15165557\/image-135-150x78.png 150w\" sizes=\"auto, (max-width: 465px) 100vw, 465px\" \/><figcaption class=\"wp-element-caption\">Infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal\u00a0para SEFAZ\/SP<\/figcaption><\/figure>\n\n\n\n<p>Prestando muita aten\u00e7\u00e3o,&nbsp;iremos&nbsp;navegar&nbsp;pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compreender\u00a0disposi\u00e7\u00f5es\u00a0sobre\u00a0infra\u00e7\u00f5es relativas\u00a0\u00e0 emiss\u00e3o\u00a0de cupom fiscal\u00a0para SEFAZ\/SP;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tecer\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer trechos da legisla\u00e7\u00e3o que podem\u00a0cair\u00a0na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encerrar com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Por conseguinte,&nbsp;tendo como refer\u00eancia&nbsp;a&nbsp;<a href=\"https:\/\/www.al.sp.gov.br\/repositorio\/legislacao\/lei\/1989\/lei-6374-01.03.1989.html\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba&nbsp;6.374\/1989 e o Regulamento&nbsp;do&nbsp;ICMS no Estado,<\/a>&nbsp;vamos&nbsp;agora&nbsp;estudar&nbsp;um pouco mais sobre&nbsp;infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal&nbsp;para SEFAZ\/SP.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-infracoes-relativas-nbsp-a-emissao-nbsp-de-cupom-fiscal-nbsp-para-sefaz-sp-nbsp\"><strong>Infra\u00e7\u00f5es relativas&nbsp;\u00e0 emiss\u00e3o&nbsp;de cupom fiscal&nbsp;para SEFAZ\/SP<\/strong>&nbsp;<\/h2>\n\n\n\n<p>A&nbsp;essa altura, voc\u00ea j\u00e1 deve saber que a emiss\u00e3o de notas ou&nbsp;cupons&nbsp;fiscais \u00e9 uma<strong>&nbsp;obriga\u00e7\u00e3o&nbsp;acess\u00f3ria do sujeito passivo<\/strong>, quer dizer, \u00e9 algo imperioso para ele, que se n\u00e3o cumprido, caracteriza&nbsp;desrespeito&nbsp;a&nbsp;norma&nbsp;legal.&nbsp;<\/p>\n\n\n\n<p>At\u00e9&nbsp;por&nbsp;isso&nbsp;existem&nbsp;diversas&nbsp;campanhas&nbsp;incentivando&nbsp;que&nbsp;n\u00f3s,&nbsp;consumidores,&nbsp;exijamos&nbsp;a&nbsp;notinha&nbsp;fiscal&nbsp;sempre&nbsp;que&nbsp;realizamos&nbsp;uma&nbsp;compra, n\u00e3o importa se virtual ou fisicamente. Este documento fiscal assegura a opera\u00e7\u00e3o que&nbsp;acabou&nbsp;de ser concretizada, nos&nbsp;garantindo&nbsp;direitos e formalizando aquela transa\u00e7\u00e3o perante o&nbsp;<strong>Fisco<\/strong>, que s\u00f3 consegue ter ci\u00eancia de tal ato justamente por conta da emiss\u00e3o&nbsp;do cupom fiscal.&nbsp;<\/p>\n\n\n\n<p>Isso porque ao emitir esse respectivo&nbsp;documento, as informa\u00e7\u00f5es nele contidas s\u00e3o enviadas automaticamente para o poder p\u00fablico, como por exemplo nomes e n\u00fameros de registro (CNPJ ou CPF) de vendedor e de comprador, permitindo assim o acompanhamento do poder p\u00fablicos sobre as&nbsp;<strong>atividades comerciais&nbsp;<\/strong>em geral.&nbsp;<\/p>\n\n\n\n<p>Todavia, infelizmente com um acerta frequ\u00eancia, nos deparamos com\u00a0sujeitos\u00a0passivos mal-intencionados, que tentam burlar essa\u00a0exig\u00eancia, buscando n\u00e3o\u00a0transmitir\u00a0informa\u00e7\u00f5es de vendas para o Fisco,\u00a0visando assim sonegar tributos, informando\u00a0um valor menor que o real\u00a0em rela\u00e7\u00e3o ao total de suas vendas, reduzindo\u00a0a\u00a0sua\u00a0base\u00a0de\u00a0c\u00e1lculo\u00a0de\u00a0maneira\u00a0indevida. Para isso, muitas vezes, eles\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>danificam ou burlam o equipamento emissor do cupom ou nota fiscal.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>As&nbsp;infra\u00e7\u00f5es&nbsp;relativas&nbsp;\u00e0&nbsp;emiss\u00e3o de&nbsp;cupom&nbsp;fiscal para SEFAZ\/SP devem&nbsp;ser&nbsp;combatidas&nbsp;de forma veemente, pois o afrouxamento desse tipo de fiscaliza\u00e7\u00e3o tende a estimular o mesmo comportamento fraudador em outras empresas, o que seria bastante&nbsp;lesivo&nbsp;do&nbsp;ponto&nbsp;de vista&nbsp;<strong>arrecadat\u00f3rio.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Para isso, devemos observar o que prev\u00ea a norma legal sobre como devemos atuar\u00a0e autuar,\u00a0sendo\u00a0Auditores Fiscais, ao identificarmos tais irregularidades, adotando assim as san\u00e7\u00f5es nela previstas, dando tamb\u00e9m a oportunidade para que o sujeito passivo fiscalizado possa<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pale-pink-color\">\u00a0<strong>expor as suas alega\u00e7\u00f5es.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>Nessa linha, vamos ent\u00e3o entender o que consta na lei 6374\/1989 sobre infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de\u00a0cupom\u00a0fiscal para SEFAZ\/SP:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"113\" class=\"wp-image-1624852\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg 568w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-300x226.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-150x113.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p>Art. 85 VIII &#8211; infra\u00e7\u00f5es relativas a sistema eletr\u00f4nico de processamento de dados e ao uso e interven\u00e7\u00e3o em m\u00e1quina registradora, terminal ponto de venda (PDV), equipamento Emissor de Cupom Fiscal (ECF) ou qualquer outro equipamento, assim como infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de\u00a0cupom\u00a0fiscal para SEFAZ\/SP,<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">\u00a0<strong>geram as seguintes multas:\u00a0<\/strong><\/mark>\u00a0<\/p>\n\n\n\n<p>a) uso de sistema eletr\u00f4nico de processamento de dados para emiss\u00e3o de documento fiscal ou escritura\u00e7\u00e3o de livro fiscal,&nbsp;<strong>sem pr\u00e9via autoriza\u00e7\u00e3o do Fisco&nbsp;<\/strong>&#8211; multa equivalente a 2% (dois por cento) do valor das opera\u00e7\u00f5es ou presta\u00e7\u00f5es do per\u00edodo se n\u00e3o atendidas as especifica\u00e7\u00f5es da legisla\u00e7\u00e3o para uso do sistema, ou equivalente a 0,5% (cinco d\u00e9cimos por cento) se atendidas, n\u00e3o inferiores, em qualquer das hip\u00f3teses, a 100 (cem) UFESPs;&nbsp;&nbsp;<\/p>\n\n\n\n<p>b)&nbsp;<strong>falta de comunica\u00e7\u00e3o de altera\u00e7\u00e3o de uso de sistema eletr\u00f4nico de processamento de dados<\/strong>&nbsp;&#8211; multa de valor equivalente a 100 (cem) UFESPs;&nbsp;&nbsp;<\/p>\n\n\n\n<p>c) uso para fins fiscais de m\u00e1quina registradora, terminal ponto de venda (PDV), equipamento Emissor de Cupom Fiscal (ECF) ou de qualquer outro equipamento, bem como altera\u00e7\u00e3o de uso,<strong>&nbsp;sem pr\u00e9via autoriza\u00e7\u00e3o do Fisco, quando esta autoriza\u00e7\u00e3o for exigida&nbsp;<\/strong>&#8211; multa equivalente ao valor de 150 (cento e&nbsp;cinq\u00fcenta) UFESPs por equipamento;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Por fim, para\u00a0finalizarmos o nosso texto de hoje sobre infra\u00e7\u00f5es relativas a emiss\u00e3o de cupom fiscal para SEFAZ\/SP, saiba ainda que o\u00a0<mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">uso no recinto de atendimento ao p\u00fablico,\u00a0<strong>de qualquer equipamento que emita comprovante n\u00e3o fiscal, sem a devida autoriza\u00e7\u00e3o do Fisco,<\/strong>\u00a0tem como consequ\u00eancia aplica\u00e7\u00e3o de\u00a0multa de valor equivalente a 150 (cento e\u00a0cinq\u00fcenta) UFESPs por equipamento, fazendo assim com que essa penalidade seja proporcional \u00e0 quantidade de equipamentos fraudados que existam no estabelecimento.\u00a0\u00a0<\/mark><\/p>\n\n\n\n<p>Passamos, portanto, pelo&nbsp;tema&nbsp;infra\u00e7\u00f5es relativas&nbsp;\u00e0 emiss\u00e3o&nbsp;de cupom fiscal&nbsp;para SEFAZ\/SP, assunto&nbsp;fundamental&nbsp;para o concurso de auditor fiscal deste Estado.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais-nbsp\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;infra\u00e7\u00f5es relativas&nbsp;\u00e0 emiss\u00e3o&nbsp;de cupom fiscal&nbsp;para SEFAZ\/SP,&nbsp;e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o&nbsp;e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p>Este concurso foi bastante aguardado e \u00e9 uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e que apresenta excelente remunera\u00e7\u00e3o, al\u00e9m de diversos outros pontos positivos! Vale a pena o esfor\u00e7o para alcan\u00e7ar essa conquista! Por isso, siga firme com os estudos e conte conosco em sua jornada! Vamos&nbsp;em frente!!&nbsp;<\/p>\n\n\n\n<p><em>Lembre-se&nbsp;tamb\u00e9m&nbsp;que \u00e9 essencial a&nbsp;<\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em>&nbsp;<\/em>&nbsp;&nbsp;<\/p>\n\n\n\n<p>Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oi, tudo bem contigo?!!\u00a0Neste material do Estrat\u00e9gia Concursos\u00a0iremos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0S\u00e3o Paulo:\u00a0infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal\u00a0para SEFAZ\/SP\u00a0de\u00a0acordo com\u00a0a\u00a0normativa\u00a0nacional e\u00a0estadual.\u00a0 Prestando muita aten\u00e7\u00e3o,&nbsp;iremos&nbsp;navegar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Por conseguinte,&nbsp;tendo como refer\u00eancia&nbsp;a&nbsp;Lei estadual n\u00ba&nbsp;6.374\/1989 e o Regulamento&nbsp;do&nbsp;ICMS no Estado,&nbsp;vamos&nbsp;agora&nbsp;estudar&nbsp;um pouco mais sobre&nbsp;infra\u00e7\u00f5es relativas \u00e0 emiss\u00e3o de cupom fiscal&nbsp;para SEFAZ\/SP.&nbsp; Infra\u00e7\u00f5es relativas&nbsp;\u00e0 emiss\u00e3o&nbsp;de cupom [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1685982,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1685980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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