On that occasion the expressly recognized

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That electrical energy is an essential item and cannot, as a result, be charged with the ICMS rate at a percentage higher than that applied to general operations. To make it possible to adapt the issue to states in general, the effects of the decision were set for the 2024 financial year.  Therefore, until 2023, states could maintain the collection of ICMS in the manner provided for in their respective legislation, and must meet the essentiality from from then on so that ICMS would no longer be charged on electrical energy in an amount higher than the method of charging for general items.

Another situation with an impact on ICMS taxation on electrical energy is consistent with the infamous tax incidence on energy transmission and distribution tariffs (Tusd/Tust), pending judgment by the Superior Court of Justice since (Theme 986/STJ). It turns out that, recently, a fact that ended up surprising states in general was EX Mobile Phone Numbers the publication of Complementary Law. After the publication of Complementary Law which sought to reduce tax charges on fuels due to economic issues and which caused the excessive increase impacting the population in general [2], Complementary Law.



came to finally regulating, in a broad sense, the essentiality criterion for the purposes of ICMS incidence and at the same time, reinforcing situations where the tax is not applicable. In general terms, Complementary Law No.  established the following: For ICMS purposes, fuels, natural gas, electricity, communications and public transport are essential and indispensable goods and services that cannot be treated as superfluous. For the essential goods and services indicated above, a rate cannot be set at a level higher than the rates for general.