The CAT Ordinance 207 was published by SEFAZ-SP in 13/10/2009, and defines a simplified method of calculation of ICMS accumulated credit based on the VAT (Value Added Index), which is set according to the field of activity of each company.

The establishment has accumulated credit to be appropriate to the monthly limit of 10,000 (ten thousand) UFESP's may opt for simplified determination of the generated accumulated credit given by CAT Ordinance No. 207/2009.

Both the choice of simplified calculation as his resignation should take place through instrument drawn up in Use Record Book of Tax Documents and Terms of Events - Model 6, to be confirmed by the internet. Rationale: art. 30, caput and § 1 of the RICMS / SP DDTT.