{"id":1752009,"date":"2026-04-17T14:42:00","date_gmt":"2026-04-17T17:42:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1752009"},"modified":"2026-04-16T14:44:57","modified_gmt":"2026-04-16T17:44:57","slug":"vedacao-credito-icms-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/vedacao-credito-icms-sefaz-df\/","title":{"rendered":"Veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p>Oi,&nbsp;colega!!&nbsp;O foco&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;trazer&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal do&nbsp;Distrito Federal:&nbsp;<strong>veda\u00e7\u00e3o ao cr\u00e9dito&nbsp;do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF<\/strong>&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"472\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/11073328\/image-63.png\" alt=\"Veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para\u00a0SEFAZ\/DF\" class=\"wp-image-1752010\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/11073328\/image-63.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/11073328\/image-63-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/11073328\/image-63-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/11073328\/image-63-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p>Enfaticamente,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estudar\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0veda\u00e7\u00e3o ao cr\u00e9dito\u00a0do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0trechos da legisla\u00e7\u00e3o que podem cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concluir\u00a0com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Nessa linha,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=123520\" target=\"_blank\" rel=\"noreferrer noopener\">Lei n\u00ba 1.254\/1996<\/a>,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0veda\u00e7\u00e3o ao cr\u00e9dito\u00a0do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF.\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=\"aten\u00e7\u00e3o\" 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<h2 class=\"wp-block-heading\" id=\"h-vedacao-ao-credito-do-icms-para-sefaz-df\"><strong>Veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para\u00a0SEFAZ\/DF<\/strong>\u00a0<\/h2>\n\n\n\n<p>Na<strong>&nbsp;n\u00e3o-cumulatividade&nbsp;<\/strong>tribut\u00e1ria do ICMS, pode, o sujeito passivo, se beneficiar dos valores&nbsp;cobrados do&nbsp;imposto&nbsp;durante&nbsp;uma mesma cadeia produtiva para compens\u00e1-los nas&nbsp;apura\u00e7\u00f5es&nbsp;posteriores.&nbsp;<\/p>\n\n\n\n<p>Assim, no processo de&nbsp;produ\u00e7\u00e3o de uma m\u00e1quina, os insumos adquiridos para incorporar aquele equipamento que est\u00e1 sendo fabricado&nbsp;j\u00e1 sofreram tributa\u00e7\u00e3o quando da&nbsp;<strong>aquisi\u00e7\u00e3o dos insumos.<\/strong>&nbsp;Em sequ\u00eancia, se houve&nbsp;nova circula\u00e7\u00e3o daqueles itens que gerariam mais uma&nbsp;vez tributa\u00e7\u00e3o&nbsp;pelo&nbsp;mesmo&nbsp;imposto, poderia a empresa compensar a quantia que j\u00e1 havia sido recolhida&nbsp;anteriormente, para evitar, dessa forma, que haja uma tributa\u00e7\u00e3o m\u00faltipla sobre aquele material.&nbsp;<\/p>\n\n\n\n<p>Essa sistem\u00e1tica \u00e9 poss\u00edvel porque os valores de tributos pagos nas etapas anteriores s\u00e3o chamados de&nbsp;<strong>cr\u00e9ditos tribut\u00e1rios<\/strong>, que podem, posteriormente, compensar os d\u00e9bitos tribut\u00e1rios apurados, j\u00e1 que os&nbsp;d\u00e9bitos&nbsp;representam a apura\u00e7\u00e3o em si do tributo.&nbsp;<\/p>\n\n\n\n<p>Nesse sentido, memorize:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>D\u00e9bito\u00a0tribut\u00e1rio<\/strong>\u00a0\u00e9 o valor do tributo ap\u00f3s a sua apura\u00e7\u00e3o;\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Cr\u00e9dito tribut\u00e1rio<\/strong>\u00a0\u00e9 o valor que pode abater\/compensar o\u00a0d\u00e9bito\u00a0apurado;\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Essa<strong>\u00a0compensa\u00e7\u00e3o<\/strong>\u00a0dos d\u00e9bitos, utilizando os cr\u00e9ditos existentes, \u00e9 poss\u00edvel devido \u00e0 n\u00e3o-cumulatividade tribut\u00e1ria.\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<p>Com isso, outro aspecto essencial \u00e9 compreender quando h\u00e1 a<strong>&nbsp;veda\u00e7\u00e3o ao cr\u00e9dito do ICMS&nbsp;<\/strong>para SEFAZ\/DF, j\u00e1 que nem sempre ser\u00e1 permitido registrar cr\u00e9ditos, mesmo que tenha havido o&nbsp;pagamento do ICMS efetivamente.&nbsp;<\/p>\n\n\n\n<p>As veda\u00e7\u00f5es s\u00e3o previstas para garantir que os&nbsp;<strong>requisitos&nbsp;<\/strong>necess\u00e1rios para utiliza\u00e7\u00e3o dos cr\u00e9ditos tribut\u00e1rios sejam de fato atendidos, caso contr\u00e1rio todo contribuinte iria reconhecer e apropriar cr\u00e9ditos, mesmo que n\u00e3o tivesse o direito de faz\u00ea-lo.&nbsp;<\/p>\n\n\n\n<p>Dessa maneira, busca-se alinhar que apenas aqueles&nbsp;<strong>setores, atividades ou companhias<\/strong>&nbsp;que realmente podem se beneficiar dos cr\u00e9ditos tribut\u00e1rios possam&nbsp;gozar&nbsp;de tal benef\u00edcio, evitando distor\u00e7\u00f5es.&nbsp;<\/p>\n\n\n\n<p>Sendo assim, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 1254\/1996 sobre veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para\u00a0SEFAZ\/DF:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"105\" class=\"wp-image-1539821\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02122926\/tome-nota-1.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02122926\/tome-nota-1.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02122926\/tome-nota-1-150x105.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 34. Ha veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para SEFAZ\/DF\u00a0nas entradas de bens ou mercadorias,\u00a0<strong>inclusive<\/strong>\u00a0se destinados ao uso, consumo ou ativo permanente do estabelecimento, ou\u00a0na utiliza\u00e7\u00e3o de servi\u00e7os:<\/mark>\u00a0<\/p>\n\n\n\n<p>I &#8211;&nbsp;resultantes&nbsp;de opera\u00e7\u00f5es ou presta\u00e7\u00f5es&nbsp;<strong>isentas ou n\u00e3o-tributadas;<\/strong>&nbsp;<\/p>\n\n\n\n<p>II &#8211;&nbsp;que&nbsp;se refiram a bens, mercadorias ou servi\u00e7os&nbsp;<strong>alheios \u00e0 atividade do estabelecimento;<\/strong>&nbsp;<\/p>\n\n\n\n<p>III &#8211; para comercializa\u00e7\u00e3o ou para atividade de presta\u00e7\u00e3o de servi\u00e7os, quando a sa\u00edda ou a presta\u00e7\u00e3o&nbsp;subseq\u00fcente&nbsp;<strong>n\u00e3o for tributada ou estiver isenta do imposto,&nbsp;<\/strong>exceto as destinadas ao exterior;&nbsp;<\/p>\n\n\n\n<p>IV &#8211;&nbsp;para&nbsp;integra\u00e7\u00e3o ou consumo no processo de industrializa\u00e7\u00e3o ou produ\u00e7\u00e3o rural, quando a sa\u00edda do produto resultante n\u00e3o for tributada ou estiver isenta do imposto,<strong>&nbsp;exceto<\/strong>&nbsp;se se tratar de sa\u00edda para o exterior;&nbsp;<\/p>\n\n\n\n<p>V &#8211;\u00a0quando\u00a0o contribuinte tenha optado<strong>\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">por regime:\u00a0<\/mark><\/strong>\u00a0<\/p>\n\n\n\n<p>a)&nbsp;<strong>de abatimento de percentagem fixa&nbsp;<\/strong>a t\u00edtulo do montante do imposto cobrado nas opera\u00e7\u00f5es ou presta\u00e7\u00f5es anteriores;&nbsp;<\/p>\n\n\n\n<p>b) em que o montante do imposto devido seja determinado&nbsp;<strong>mediante a aplica\u00e7\u00e3o de percentual fixo<\/strong>&nbsp;sobre a receita bruta auferida.&nbsp;<\/p>\n\n\n\n<p>Antes de encerrarmos o nosso material sobre veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para SEFAZ\/DF, aprenda ainda que para os fins do disposto no inciso II do do artigo 34 que acabamos de ver acima, presumem-se alheios \u00e0 atividade do estabelecimento,&nbsp;n\u00e3o possuindo assim o direito ao cr\u00e9dito,<strong>&nbsp;exceto<\/strong>&nbsp;quando diretamente vinculados aos seus objetivos sociais:&nbsp;<\/p>\n\n\n\n<p>I &#8211;<strong>&nbsp;os&nbsp;ve\u00edculos de transporte pessoal<\/strong>&nbsp;e as mercadorias ou servi\u00e7os utilizados na sua manuten\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p>II &#8211;&nbsp;as&nbsp;mercadorias ou servi\u00e7os destinados a<strong>&nbsp;benef\u00edcios sociais de funcion\u00e1rios e seus dependentes,<\/strong>&nbsp;inclusive transporte e alimenta\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p>III &#8211;&nbsp;<strong>obras de arte;<\/strong>&nbsp;<\/p>\n\n\n\n<p>IV &#8211;&nbsp;artigos&nbsp;de<strong>&nbsp;lazer, decora\u00e7\u00e3o e embelezamento;<\/strong>&nbsp;<\/p>\n\n\n\n<p>V &#8211;&nbsp;outros&nbsp;bens ou servi\u00e7os previstos no regulamento.&nbsp;<\/p>\n\n\n\n<p>Passamos, portanto,&nbsp;por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a&nbsp;veda\u00e7\u00e3o ao cr\u00e9dito&nbsp;do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF, assunto essencial 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;veda\u00e7\u00e3o ao cr\u00e9dito&nbsp;do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF,&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>Passar em concurso \u00e9 uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e com remunera\u00e7\u00f5es acima da m\u00e9dia nacional, sem falar de diversos outros pontos positivos! O caminho \u00e9 \u00e1rduo, mas 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 em frente!!&nbsp;<\/p>\n\n\n\n<p><em>Lembre-se 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-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oi,&nbsp;colega!!&nbsp;O foco&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;trazer&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal do&nbsp;Distrito Federal:&nbsp;veda\u00e7\u00e3o ao cr\u00e9dito&nbsp;do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp; Enfaticamente,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp; Nessa linha,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei n\u00ba 1.254\/1996,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0veda\u00e7\u00e3o ao cr\u00e9dito\u00a0do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF.\u00a0 Veda\u00e7\u00e3o ao cr\u00e9dito do ICMS para\u00a0SEFAZ\/DF\u00a0 Na&nbsp;n\u00e3o-cumulatividade&nbsp;tribut\u00e1ria do ICMS, pode, o sujeito passivo, se beneficiar dos valores&nbsp;cobrados do&nbsp;imposto&nbsp;durante&nbsp;uma mesma cadeia produtiva para compens\u00e1-los nas&nbsp;apura\u00e7\u00f5es&nbsp;posteriores.&nbsp; Assim, [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1752010,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219970],"class_list":["post-1752009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-df"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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