{"id":57899,"date":"2025-04-03T09:50:31","date_gmt":"2025-04-03T12:50:31","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57899"},"modified":"2025-10-31T21:27:45","modified_gmt":"2025-11-01T00:27:45","slug":"a-desoneracao-das-exportacoes-de-servicos","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-desoneracao-das-exportacoes-de-servicos\/","title":{"rendered":"Exempting exports of services"},"content":{"rendered":"
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ISS<\/b><\/h4>\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 exporta\u00e7\u00e3o de servi\u00e7os \u00e9 imune ao ISS, desde que observada a seguinte condi\u00e7\u00e3o imposta pela LC 116\/03: o “resultado do servi\u00e7o” n\u00e3o pode se verificar no Brasil, ainda que o pagamento seja feito por residente no exterior. A express\u00e3o \u00e9 objeto de diverg\u00eancia, havendo quem a identifique com: (i) a pr\u00f3pria presta\u00e7\u00e3o (\u201cresultado-consuma\u00e7\u00e3o\u201d) ou (ii) o local onde o benef\u00edcio com a presta\u00e7\u00e3o do servi\u00e7o \u00e9 fru\u00eddo (\u201cresultado-utilidade\u201d). A \u00faltima tem prevalecido. <\/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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PIS\/Cofins<\/b><\/h4>\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 CF\/88 estabelece que as contribui\u00e7\u00f5es sociais, incluindo PIS\/Cofins, n\u00e3o incidem sobre receitas decorrentes de exporta\u00e7\u00e3o de servi\u00e7os. Para aproveitar essa desonera\u00e7\u00e3o, a lei ordin\u00e1ria condiciona que o pagamento represente ingresso de divisas no pa\u00eds (SD Cosit 01\/17 e SC Cosit 160\/24).<\/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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Exporta\u00e7\u00e3o de direitos<\/strong><\/h4>\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 RFB sustenta que royalties recebidos do exterior, em pagamento pelo licenciamento de tecnologia, n\u00e3o est\u00e3o alcan\u00e7ados pela imunidade, por n\u00e3o configurarem receita de venda de mercadorias ou de presta\u00e7\u00e3o de servi\u00e7os, devendo ser tributados pelo PIS\/Cofins (SC Cosit 431\/17). Entretanto, existe precedente do TRF-3 afastando esse entendimento (AC 5021780-26.2017.4.03.6100, de 2022).<\/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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Tratados internacionais<\/strong><\/h4>\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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Nos acordos para evitar a dupla tributa\u00e7\u00e3o da renda assinados pelo Brasil, a compet\u00eancia para tributar as receitas decorrentes da presta\u00e7\u00e3o de servi\u00e7os, em regra, \u00e9 exclusiva do pa\u00eds de resid\u00eancia do prestador, salvo se prestado no pa\u00eds do tomador, por meio de um estabelecimento permanente, hip\u00f3tese em que poder\u00e1 ser tributado tamb\u00e9m no exterior (art. 7\u00ba). No entanto, esse tratamento pode variar a depender da natureza do servi\u00e7o e qualifica\u00e7\u00e3o nos referido tratados internacionais (ex. servi\u00e7os t\u00e9cnicos e art. 12). <\/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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Pre\u00e7os de transfer\u00eancia<\/strong><\/h4>\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 presta\u00e7\u00e3o de servi\u00e7os, de qualquer tipo, para pessoa jur\u00eddica relacionada, residente no exterior, atrai a incid\u00eancia das regras de pre\u00e7os de transfer\u00eancia sobre a opera\u00e7\u00e3o. A Lei 14.596\/23 tamb\u00e9m considera como presta\u00e7\u00e3o de servi\u00e7o o uso ou a disponibiliza\u00e7\u00e3o, pelo prestador dos servi\u00e7os, de ativos tang\u00edveis ou intang\u00edveis. As regras de pre\u00e7os de transfer\u00eancia tamb\u00e9m s\u00e3o aplicadas aos contratos de “cost sharing”, independentemente de sua caracteriza\u00e7\u00e3o como presta\u00e7\u00e3o de servi\u00e7os.<\/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":"

Requirements and case law<\/p>","protected":false},"author":2,"featured_media":57898,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nDesonera\u00e7\u00e3o das exporta\u00e7\u00f5es de servi\u00e7os: ISS, PIS\/Cofins<\/title>\n<meta name=\"description\" content=\"Saiba como funciona a desonera\u00e7\u00e3o das exporta\u00e7\u00f5es de servi\u00e7os, abrangendo ISS, PIS\/Cofins, royalties e regras de pre\u00e7os de transfer\u00eancia.\" \/>\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-desoneracao-das-exportacoes-de-servicos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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