{"id":55155,"date":"2024-03-20T13:37:48","date_gmt":"2024-03-20T16:37:48","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=55155"},"modified":"2025-11-02T10:16:02","modified_gmt":"2025-11-02T13:16:02","slug":"a-tributacao-do-desconto-comercial-e-da-bonificacao-2","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-do-desconto-comercial-e-da-bonificacao-2\/","title":{"rendered":"A tributa\u00e7\u00e3o do desconto comercial e da bonifica\u00e7\u00e3o (Parte 2)"},"content":{"rendered":"
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Perspectiva do vendedor – Repasse em dinheiro<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A depender do arranjo contratual, o rebate feito pelo vendedor
pode configurar despesa financeira (desconto condicional),
despesa operacional (subven\u00e7\u00e3o para custeio; ac. 9303-014.295
e 9303-008.247 e SC Cosit 205\/19) ou doa\u00e7\u00e3o tribut\u00e1vel (SC
Cosit 266\/19). N\u00e3o h\u00e1 como configurar desconto incondicional,
diante dos requisitos colocados pelo Fisco.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Perspectiva do comprador – Desconto incondicional<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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O desconto incondicional concedido pelo vendedor na nota
fiscal de venda, independente de condi\u00e7\u00e3o posterior, reduz o
pre\u00e7o da mercadoria a ser pago pelo comprador. Pode ocorrer
via redu\u00e7\u00e3o propriamente do pre\u00e7o ou via bonifica\u00e7\u00e3o em
mercadorias (aumento da quantidade e manuten\u00e7\u00e3o do pre\u00e7o
devido), cf. SC Cosit 664\/17.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Perspecitva do comprador – Desconto condicional<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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O Fisco simplifica e enxerga como receita tribut\u00e1vel as
vantagens recebidas pelo comprador fora da nota fiscal de
venda que resultam em redu\u00e7\u00e3o dos valores devidos, em
bonifica\u00e7\u00e3o em mercadorias ou em dinheiro ou em concess\u00e3o
de cr\u00e9ditos. A qualifica\u00e7\u00e3o pode ser receita financeira (SC Cosit
202\/21), receita operacional (SC Cosit 110\/19) ou receita de
doa\u00e7\u00e3o (SC Cosit 123\/23, 46\/23).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Perspectiva do comprador – Bonifica\u00e7\u00e3o de mercadorias<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Para o Fisco, as bonifica\u00e7\u00f5es em mercadorias entregues
gratuitamente, por mera liberalidade, sem vincula\u00e7\u00e3o \u00e0
opera\u00e7\u00e3o de venda (ou seja, n\u00e3o constantes da nota fiscal de
venda), s\u00e3o consideradas receita de doa\u00e7\u00e3o para a recebedora,
sujeitas ao PIS\/Cofins (SC Cosit 123\/23). Trata-se do efeito fiscal
mais oneroso para a compradora, pois n\u00e3o ter\u00e1 direito ao
credito das contribui\u00e7\u00f5es e se submeter\u00e1 \u00e0 incid\u00eancia tribut\u00e1ria
na entrada (recebimento da doa\u00e7\u00e3o) e na sa\u00edda (revenda)!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Perspectiva do comprador – Redu\u00e7\u00e3o de custo<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Em oposi\u00e7\u00e3o ao entendimento da RFB, os contribuintes e alguns
precedentes do Poder Judici\u00e1rio declararam que os acordos
comerciais celebrados, mesmo quando condicionados a
contrapresta\u00e7\u00f5es vinculadas \u00e0 opera\u00e7\u00e3o de compra e venda,
constituem forma de composi\u00e7\u00e3o do pre\u00e7o acordado (redu\u00e7\u00e3o
de custo), n\u00e3o podendo ser qualificados como remunera\u00e7\u00e3o por
servi\u00e7o (STJ, 1aT, REsp 1.836.082).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

A concess\u00e3o de descontos e bonifica\u00e7\u00f5es otimizam o lucro na cadeia de fornecimento. Mas os reflexos fiscais s\u00e3o relevantes e podem afetar a estrat\u00e9gia comercial<\/p>","protected":false},"author":2,"featured_media":55531,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-55155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nDesconto bonifica\u00e7\u00e3o tributa\u00e7\u00e3o: an\u00e1lise fiscal detalhada<\/title>\n<meta name=\"description\" content=\"Entenda a tributa\u00e7\u00e3o de descontos e bonifica\u00e7\u00f5es, incluindo impactos fiscais para vendedor e comprador no Brasil.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-do-desconto-comercial-e-da-bonificacao-2\/\" \/>\n<meta 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