{"id":57175,"date":"2024-12-19T15:23:25","date_gmt":"2024-12-19T18:23:25","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57175"},"modified":"2025-11-02T09:54:58","modified_gmt":"2025-11-02T12:54:58","slug":"a-tributacao-da-industrializacao-por-encomenda","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-industrializacao-por-encomenda\/","title":{"rendered":"The taxation of industrialization to order"},"content":{"rendered":"
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Defini\u00e7\u00e3o<\/b><\/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

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Trata-se de opera\u00e7\u00e3o na qual uma pessoa (encomendante) remete insumos de sua propriedade para outra (industrializadora), para que esta industrialize-os por conta e ordem daquela. \u00c9 poss\u00edvel que a industrializadora agregue insumos de sua aquisi\u00e7\u00e3o ao produto. Ao final, a industrializadora devolve o produto \u00e0 encomendante e cobra pelos servi\u00e7os prestados.<\/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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ICMS ou ISS?<\/b><\/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

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\u00c9 controvertida a incid\u00eancia dos tributos indiretos – IPI\/ICMS x ISS \u2013 sobre a industrializa\u00e7\u00e3o por encomenda, especialmente na hip\u00f3tese em que a encomendante revender\u00e1 o produto a terceiros. A solu\u00e7\u00e3o passa pela determina\u00e7\u00e3o sobre o que \u00e9 mais importante: (a) o fato de o bem (insumo e produto) permanecer no ciclo produtivo da mercadoria; ou (b) o fato de o servi\u00e7o executado constar da lista do ISS (LC 116\/03).<\/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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STJ<\/b><\/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

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Inicialmente, o STJ pendia para (b). Em 2009, a Corte reafirmou seu entendimento de que sobre a presta\u00e7\u00e3o de servi\u00e7os de composi\u00e7\u00e3o gr\u00e1fica – personalizados e sob encomenda – incide ISS, ainda que o servi\u00e7o envolva o fornecimento de mercadorias (Tema STJ 91 e S\u00famula STJ 196). Todavia, em 2021, o Tribunal se manifestou para adequar a sua jurisprud\u00eancia \u00e0 do Supremo (AgInt no REsp 1.721.841), que parece pender para (a).<\/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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STF<\/strong><\/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

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Em 2011, o STF concedeu liminar, na ADI 4.389, suspendendo a cobran\u00e7a de ISS sobre opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda de embalagens destinadas \u00e0 integra\u00e7\u00e3o ou utiliza\u00e7\u00e3o direta em processo subsequente de industrializa\u00e7\u00e3o ou de circula\u00e7\u00e3o de mercadoria. A an\u00e1lise do m\u00e9rito, no entanto, restou posteriormente prejudicada, porque o item 13.5 da lista do ISS, que embasava a cobran\u00e7a, foi alterado exatamente para refletir o entendimento (a).<\/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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Pr\u00f3ximos passos<\/b><\/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

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Apesar de a quest\u00e3o ainda se encontrar em aberto, a jurisprud\u00eancia parece se encaminhar para consolidar o entendimento (a). Al\u00e9m da movimenta\u00e7\u00e3o no STJ de alinhamento \u00e0 jurisprud\u00eancia do STF, est\u00e1 se formando maioria no julgamento do Tema STF 816, pela inconstitucionalidade do ISS quando a industrializa\u00e7\u00e3o por encomenda configurar etapa intermedi\u00e1ria do ciclo produtivo de mercadoria, i.e., quando o objeto da industrializa\u00e7\u00e3o for posteriormente submetido \u00e0 comercializa\u00e7\u00e3o ou \u00e0 industrializa\u00e7\u00e3o.<\/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":"

Conflito de compet\u00eancia entre ICMS e ISS; tratamento da jurisprud\u00eancia<\/p>","protected":false},"author":2,"featured_media":57195,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nTributa\u00e7\u00e3o da industrializa\u00e7\u00e3o: 5 pontos sobre encomenda<\/title>\n<meta name=\"description\" content=\"Entenda a tributa\u00e7\u00e3o da industrializa\u00e7\u00e3o por encomenda, as discuss\u00f5es entre ICMS e ISS e os entendimentos mais recentes do STF e STJ.\" \/>\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-da-industrializacao-por-encomenda\/\" \/>\n<meta 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