Base de cálculo do ICMS sobre a circulação de energia elétrica: as tarifas de uso de sistema de transmissão (TUST) e uso de sistema de distribuição (TUSd)

Abstract

The energy itself cannot be stored on a large scale to be supplied later. At the same time that it is generated, it is transported and consumed. The ADCT focused on consumption, that is, passing through the meter installed in the consumption unit. The tax incidence occurs at the moment of consumption, at the moment it passes through the meter. After the energy is generated, it is taken by the transmission lines to the substation that is closest to the consumption centers in urban regions. From the power generating plant to the substations that make the connection to the distribution network, the energy is transported by transmission lines and as a result of this transmission, the TUST - Tariff for Use of the Transmission System is charged. From the substation to the point of consumption (a house, a company or an industry), electricity will be conducted through the distribution network. As a result of this operation, it is possible to charge the TUSd - Tariff for Use of the Distribution System, which is nothing more than a tariff due to remunerate the energy distribution structure. With the unbundling of the electrical system through its division into interdependent segments, the roles played by agents in each segment became more evident: generation, transmission, commercialization and distribution, further clarifying the role of each of them and the equivalent remuneration. That said, the electric bill contains the remuneration of the different agents in the sector. The final tariffs due to the distributors group all these expenses due to other agents in the electricity sector. The tariff that the final consumer pays is, therefore, made up of portions referring to each stage of production of the goods. The distributor must inform the consumer of all installments that make up the final charge, from the tariff approved by the regulatory agency, as well as the taxes levied on the operation, in addition to the tariff components. Therefore, the present work will evaluate and describe how the taxation of electricity supply in Brazil takes place, and then assess the composition of the ICMS calculation base, the inclusion of TUSD and TUST in that base.