{"id":2107,"date":"2021-10-26T14:30:55","date_gmt":"2021-10-26T16:30:55","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2107"},"modified":"2024-06-28T16:49:37","modified_gmt":"2024-06-28T19:49:37","slug":"marketplace-e-a-incidencia-do-ir-cosit-170-2021","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/marketplace-e-a-incidencia-do-ir-cosit-170-2021\/","title":{"rendered":"MARKETPLACE E A INCID\u00caNCIA DO IR &#8211; COSIT 170\/2021"},"content":{"rendered":"<p><span data-contrast=\"none\">Neste m\u00eas de outubro, a Receita Federal do Brasil publicou atrav\u00e9s da solu\u00e7\u00e3o de consulta n\u00b0 170 orienta\u00e7\u00e3o favor\u00e1vel aos\u00a0marketplaces\u00a0a respeito da tributa\u00e7\u00e3o do IRPJ, CSLL, PIS e COFINS, estabelecendo que deve ser tributado apenas as comiss\u00f5es que estes cobram dos lojistas e n\u00e3o o valor total dos produtos vendidos, uma vez que estas receitas n\u00e3o pertencem \u00e0s plataformas. Portanto, apenas a comiss\u00e3o cobrada pelos\u00a0marketplaces\u00a0pode ser objeto de tributa\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:254}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Esse posicionamento da Receita gerou impacto positivo e trouxe mais seguran\u00e7a, pois na pr\u00e1tica, desde 2017, os\u00a0marketplaces\u00a0j\u00e1 consideravam somente as comiss\u00f5es para a base de c\u00e1lculo dos tributos, uma vez que a receita bruta de vendas \u00e9 dos lojistas e n\u00e3o plataforma.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:254}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Ademais, este entendimento \u00e9 relevante do ponto de visto comercial, pois reduz os custos, os lit\u00edgios e incertezas jur\u00eddicas, o que fortalece e promove o com\u00e9rcio digital.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:254}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Para que qualquer atividade econ\u00f4mica possa se desenvolver com seguran\u00e7a e rentabilidade \u00e9 preciso conhecer todas as regras tribut\u00e1rias, oportunidades e riscos. Efici\u00eancia tribut\u00e1ria impulsiona o neg\u00f3cio e o coloca \u00e0 frente da concorr\u00eancia.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:254}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u00c9 sempre importante contar com especialistas tribut\u00e1rios para conhecer as particularidades do com\u00e9rcio digital, fomentar estrat\u00e9gias log\u00edsticas, benef\u00edcios fiscais, entre outros.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:254}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Neste m\u00eas de outubro, a Receita Federal do Brasil publicou atrav\u00e9s da solu\u00e7\u00e3o de consulta n\u00b0 170 orienta\u00e7\u00e3o favor\u00e1vel aos\u00a0marketplaces\u00a0a respeito da tributa\u00e7\u00e3o do IRPJ, CSLL, PIS e COFINS, estabelecendo que deve ser tributado apenas as comiss\u00f5es que estes cobram dos lojistas e n\u00e3o o valor total dos produtos vendidos, uma vez que estas receitas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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