The National Council of Fiscal Policy (Confaz) published a supplementary regulation (technically, an agreement) stating that companies can transfer State Tax on Goods and Services (ICMS) credits to the destination State when goods are moved between places of business of the same owner. This is because the Federal Supreme Court (STF) had already ruled that the transfer of goods from one State to another is not considered an ICMS taxable event if it involves the same National Register of Corporate Taxpayers (CNPJ).
