{"id":57009,"date":"2024-10-24T00:49:27","date_gmt":"2024-10-24T03:49:27","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57009"},"modified":"2025-11-02T10:07:52","modified_gmt":"2025-11-02T13:07:52","slug":"pis-cofins-e-o-conceito-de-insumo","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/pis-cofins-e-o-conceito-de-insumo\/","title":{"rendered":"PIS\/Cofins and the concept of input"},"content":{"rendered":"
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A import\u00e2ncia do tema<\/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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No regime n\u00e3o cumulativo de apura\u00e7\u00e3o, as empresas est\u00e3o autorizadas a tomar cr\u00e9dito de PIS\/Cofins sobre as aquisi\u00e7\u00f5es de bens e servi\u00e7os utilizados como insumo na presta\u00e7\u00e3o de servi\u00e7os ou na fabrica\u00e7\u00e3o de produtos destinados \u00e0 venda. Contudo, por muito tempo, contribuintes e Fisco debateram a extens\u00e3o do conceito de insumo.<\/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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O precedente do STJ<\/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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Existiam diversas correntes interpretativas e a controv\u00e9rsia chegou no STJ. Prevaleceu no tribunal o conceito segundo o qual insumos s\u00e3o os disp\u00eandios “essenciais” ou “relevantes”, mas pertinentes \u00e0 etapa produtiva da atividade do contribuinte (Temas STJ 779 e 780; RESP 1.221.170, de 2018).<\/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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Essencialidade e relev\u00e2ncia<\/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 STJ, ser\u00e1 insumo tudo o que for “essencial<\/em>” (item do qual dependa, intr\u00ednseca e fundamentalmente, o produto ou o servi\u00e7o) ou “relevante<\/em>” (item cuja finalidade, embora n\u00e3o indispens\u00e1vel \u00e0 elabora\u00e7\u00e3o do pr\u00f3prio produto ou \u00e0 presta\u00e7\u00e3o do servi\u00e7o, integre o processo de produ\u00e7\u00e3o) para o exerc\u00edcio da atividade produtiva.<\/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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Afastamento de limita\u00e7\u00f5es e excessos<\/span><\/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 decis\u00e3o do STJ afastou o conceito restritivo defendido pelo Fisco (exig\u00eancia do contato f\u00edsico ou desgaste do insumo durante o processo produtivo) e o excesso defendido por alguns contribuintes (equiparava insumo \u00e0s despesas necess\u00e1rias do IRPJ, a alcan\u00e7ar despesas administrativas).<\/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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Casu\u00edstica<\/span><\/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 verifica\u00e7\u00e3o do que \u00e9 “essencial” ou “relevante” continua a ocorrer \u00e0 luz do caso concreto (PN Cosit 5\/18). H\u00e1 controv\u00e9rsia, portanto, quanto \u00e0 defini\u00e7\u00e3o da participa\u00e7\u00e3o ou n\u00e3o de certos itens no processo produtivo. O Fisco costuma se posicionar a respeito nas solu\u00e7\u00f5es de consulta.<\/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":"

Como os Temas STJ 779 e 780 afetaram o conceito de insumo e os reflexos deste julgamento na jurisprud\u00eancia do CARF.<\/p>","protected":false},"author":2,"featured_media":57008,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nPIS Cofins insumo: defini\u00e7\u00e3o e jurisprud\u00eancia<\/title>\n<meta name=\"description\" content=\"Entenda o conceito de insumo para PIS\/Cofins, essenciais e relevantes na produ\u00e7\u00e3o, e veja o entendimento do STJ e do Fisco.\" \/>\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\/pis-cofins-e-o-conceito-de-insumo\/\" \/>\n<meta property=\"og:locale\" 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