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Autonomous freight is when an individual transports the goods and the responsibility for paying ICMS on freight is the Invoice issuer, even when the freight is contracted by the recipient. For example:
Goods Value | 1,000.00 |
Freight value | 35.00 |
Value of ICMS on Freight | 35.00 * 18% = 6.30 |
Total Invoice Value | 1,006.30 |
In this type of operation, note that only the ICMS on freight is charged from the customer, once the freight is contracted by the recipient and the issuer is responsible for paying it.
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In this type of operation, third party freight must be added to the ICMS-ST tax base. For example:
Goods Value | 1,000.00 |
Freight value | 35.00 |
ICMS Value | 1,000.00 * 18% = 180.00 |
Withholder Tax Base | 1,035.00 * 1.35 = 1,397.25 |
ICMS-ST Value | 1,397.25 * 18% - 180.00 = 71.50 |
Total Invoice Value | 1,071.50 |