{"id":3654,"date":"2026-07-11T19:34:47","date_gmt":"2026-07-11T22:34:47","guid":{"rendered":"https:\/\/www.itfcursos.com.br\/online\/?post_type=product&#038;p=3654"},"modified":"2026-07-11T19:34:48","modified_gmt":"2026-07-11T22:34:48","slug":"e-book-recuperacao-de-credito-do-icms-e-e-credac-edicao-2026","status":"publish","type":"product","link":"https:\/\/www.itfcursos.com.br\/online\/produto\/e-book-recuperacao-de-credito-do-icms-e-e-credac-edicao-2026","title":{"rendered":"E-book Recupera\u00e7\u00e3o de Cr\u00e9dito do ICMS e e-CredAc &#8211; Edi\u00e7\u00e3o 2026"},"content":{"rendered":"<div class=\"qMYqUG_convSearchResultHighlightRoot\">\n<div class=\"\" data-turn-id-container=\"request-WEB:154f6dfd-5a64-466c-8474-1cb441f3855d-1\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:154f6dfd-5a64-466c-8474-1cb441f3855d-1\" data-turn-id-container=\"request-WEB:154f6dfd-5a64-466c-8474-1cb441f3855d-1\" data-testid=\"conversation-turn-2\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" data-conversation-screenshot-content=\"\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"e557a823-c917-46ff-90a9-479818e3c7d9\" data-turn-start-message=\"true\" data-message-model-slug=\"gpt-5-6-thinking\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full dark markdown-new-styling\">\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"60\" data-end=\"247\">Um guia completo e atualizado para profissionais que desejam compreender, apurar, apropriar e utilizar cr\u00e9ditos acumulados de ICMS no Estado de S\u00e3o Paulo por meio do sistema <strong data-start=\"234\" data-end=\"246\">e-CredAc<\/strong>.<\/p>\n<p data-start=\"249\" data-end=\"597\">Elaborado por <strong data-start=\"263\" data-end=\"312\">Adriana Lemos, Consultora e Instrutora Fiscal<\/strong>, este material re\u00fane fundamentos do ICMS, legisla\u00e7\u00e3o aplic\u00e1vel, exemplos de c\u00e1lculos, procedimentos operacionais, fluxos de solicita\u00e7\u00e3o, orienta\u00e7\u00f5es sobre escritura\u00e7\u00e3o fiscal e modelos de documentos utilizados nas opera\u00e7\u00f5es com cr\u00e9dito acumulado.<\/p>\n<p data-start=\"599\" data-end=\"681\">Ao longo de mais de 220 p\u00e1ginas, o conte\u00fado apresenta de forma pr\u00e1tica temas como:<\/p>\n<ul data-start=\"683\" data-end=\"1388\">\n<li data-section-id=\"3tyi7x\" data-start=\"683\" data-end=\"734\">N\u00e3o cumulatividade e forma\u00e7\u00e3o do cr\u00e9dito de ICMS;<\/li>\n<li data-section-id=\"ei8q5u\" data-start=\"735\" data-end=\"779\">Hip\u00f3teses de gera\u00e7\u00e3o do cr\u00e9dito acumulado;<\/li>\n<li data-section-id=\"19j97av\" data-start=\"780\" data-end=\"803\">Cr\u00e9dito extempor\u00e2neo;<\/li>\n<li data-section-id=\"1x2e0jq\" data-start=\"804\" data-end=\"840\">M\u00e9todos simplificado e de custeio;<\/li>\n<li data-section-id=\"wd6c9b\" data-start=\"841\" data-end=\"882\">Portarias CAT n\u00ba 207\/2009 e n\u00ba 83\/2009;<\/li>\n<li data-section-id=\"1q6dpp9\" data-start=\"883\" data-end=\"926\">Acesso, valida\u00e7\u00e3o e opera\u00e7\u00e3o do e-CredAc;<\/li>\n<li data-section-id=\"bvgzyz\" data-start=\"927\" data-end=\"990\">Registro do pedido de apropria\u00e7\u00e3o e peticionamento via SIPET;<\/li>\n<li data-section-id=\"y7gy7w\" data-start=\"991\" data-end=\"1045\">Transfer\u00eancia, compensa\u00e7\u00e3o e utiliza\u00e7\u00e3o de cr\u00e9ditos;<\/li>\n<li data-section-id=\"1sqk93b\" data-start=\"1046\" data-end=\"1077\">Escritura\u00e7\u00e3o na EFD ICMS\/IPI;<\/li>\n<li data-section-id=\"htb9yv\" data-start=\"1078\" data-end=\"1155\">Cr\u00e9ditos de energia el\u00e9trica, transporte, combust\u00edveis e ativo imobilizado;<\/li>\n<li data-section-id=\"1x8nsa1\" data-start=\"1156\" data-end=\"1200\">Importa\u00e7\u00e3o por conta e ordem de terceiros;<\/li>\n<li data-section-id=\"p7nxqb\" data-start=\"1201\" data-end=\"1222\">Programa Pro-Ativo;<\/li>\n<li data-section-id=\"phfxg8\" data-start=\"1223\" data-end=\"1277\">Liquida\u00e7\u00e3o de d\u00e9bitos fiscais com cr\u00e9dito acumulado;<\/li>\n<li data-section-id=\"1mkzma5\" data-start=\"1278\" data-end=\"1334\">Negocia\u00e7\u00e3o e transfer\u00eancia de cr\u00e9ditos para terceiros;<\/li>\n<li data-section-id=\"1q25up8\" data-start=\"1335\" data-end=\"1388\">Modelos de contratos, cartas e documentos de apoio.<\/li>\n<\/ul>\n<p data-start=\"1390\" data-end=\"1729\">A edi\u00e7\u00e3o foi revisada com base na legisla\u00e7\u00e3o vigente at\u00e9 <strong data-start=\"1447\" data-end=\"1464\">julho de 2026<\/strong>, contemplando altera\u00e7\u00f5es importantes relacionadas \u00e0 extin\u00e7\u00e3o da GIA para contribuintes do RPA, \u00e0s novas regras do Pro-Ativo, aos procedimentos do e-CredAc e \u00e0 possibilidade de utiliza\u00e7\u00e3o de cr\u00e9dito acumulado em determinadas situa\u00e7\u00f5es envolvendo d\u00e9bitos de ICMS-ST.<\/p>\n<h3 data-section-id=\"lesvs7\" data-start=\"1731\" data-end=\"1748\">Indicado para<\/h3>\n<p data-start=\"1750\" data-end=\"1928\">Contadores, analistas fiscais, consultores tribut\u00e1rios, advogados, empres\u00e1rios, gestores financeiros e profissionais respons\u00e1veis pela apura\u00e7\u00e3o e recupera\u00e7\u00e3o de cr\u00e9ditos de ICMS.<\/p>\n<h3 data-section-id=\"1gwvuyo\" data-start=\"1930\" data-end=\"1958\">Diferenciais do material<\/h3>\n<p data-start=\"1960\" data-end=\"2166\">Conte\u00fado t\u00e9cnico apresentado em linguagem acess\u00edvel, exemplos num\u00e9ricos, tabelas, fluxogramas, ilustra\u00e7\u00f5es, orienta\u00e7\u00f5es operacionais e refer\u00eancias legais que auxiliam na aplica\u00e7\u00e3o pr\u00e1tica dos procedimentos.<\/p>\n<p data-start=\"2168\" data-end=\"2362\" data-is-last-node=\"\" data-is-only-node=\"\"><strong data-start=\"2168\" data-end=\"2183\">Importante:<\/strong> material de car\u00e1ter educacional e informativo. Os procedimentos devem ser analisados de acordo com a realidade de cada empresa e com a legisla\u00e7\u00e3o vigente no momento da aplica\u00e7\u00e3o.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<div class=\"pointer-events-none -mt-px h-px translate-y-(--scroll-root-safe-area-inset-bottom)\" aria-hidden=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Um guia completo e atualizado para profissionais que desejam compreender, apurar, apropriar e utilizar cr\u00e9ditos acumulados de ICMS no Estado de S\u00e3o Paulo por meio do sistema e-CredAc. Elaborado por Adriana Lemos, Consultora e Instrutora Fiscal, este material re\u00fane fundamentos do ICMS, legisla\u00e7\u00e3o aplic\u00e1vel, exemplos de c\u00e1lculos, procedimentos operacionais, fluxos de solicita\u00e7\u00e3o, orienta\u00e7\u00f5es sobre escritura\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"featured_media":3657,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[203],"product_tag":[],"class_list":{"0":"post-3654","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-e-book","8":"first","9":"instock","10":"downloadable","11":"virtual","12":"purchasable","13":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/product\/3654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/comments?post=3654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/media\/3657"}],"wp:attachment":[{"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/media?parent=3654"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/product_brand?post=3654"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/product_cat?post=3654"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/www.itfcursos.com.br\/online\/wp-json\/wp\/v2\/product_tag?post=3654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}