Cobranças de Terceiros – Base da Receita Tributável

Cobranças de Terceiros – Base da Receita Tributável

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Supermercados, lojistas, casas lotéricas e empresas de cobrança realizam transações de recebimento de contas de terceiros (água, luz, telefone, contas, boletos) e repassam os valores posteriormente, ganhando uma comissão como remuneração dos serviços prestados.

Contabilmente, deve ser dada devida atenção para o registro de tais operações. Sugere-se a criação, no plano de contas contábil, de um grupo especial do passivo, denominada “cobranças por ordem de terceiros”.

No recebimento da conta, se debitará o ativo correspondente (caixa, bancos conta movimento) e se creditará a obrigação do repasse.

Pelo regime de competência, se fará a apropriação da receita do serviço, debitando-se a conta passiva e creditando-se conta de resultado (serviços de cobranças). Este valor será tributável pelo ISS e demais tributos (PIS, COFINS, Simples Nacional).

Então temos o seguinte esquema:

1. Pelo recebimento de conta de luz, em dinheiro, pelo supermercado XYZ, no valor de R$ 100,00:

D- Caixa (Ativo Circulante)

C- Cobrança por Ordem de Terceiros (Passivo Circulante)

R$ 100,00

2. Pela contabilização da receita respectiva à comissão de cobrança (admitindo-se que o repasse seja de R$ 2,00 por conta cobrada):

D – Cobrança por Ordem de Terceiros (Passivo Circulante)

C – Receita de Serviços de Cobrança (Resultado)

R$ 2,00

3. Pelo repasse do valor líquido da cobrança à companhia contratante (no caso, a concessionária de luz):

D – Cobrança por Ordem de Terceiros (Passivo Circulante)

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C – Bancos Conta Movimento (Ativo Circulante)

R$ 98,00

Nota: para fins tributários, o conceito de Receita Bruta é determinada conforme art. 12 do Decreto Lei 1.598/1977 (na nova redação dada pela Lei 12.973/2014), adiante reproduzido:

A receita bruta compreende:

I – o produto da venda de bens nas operações de conta própria;

II – o preço da prestação de serviços em geral;

III – o resultado auferido nas operações de conta alheia; e

IV – as receitas da atividade ou objeto principal da pessoa jurídica não compreendidas nos incisos I a III.

Conclusão: na hipótese de cobrança de créditos de terceiros, para fins tributários e também contábeis, a receita é similar ao resultado auferido nas operações de conta alheia, ou seja, R$ 2,00 (R$ 100,00 – R$ 98,00) no exemplo mencionado. É errado considerar a receita como o valor bruto (R$ 100,00), tanto contabilmente como para fins tributários.

Fonte: Guia Tributário
Data: 25 de maio de 2017
Acesso: 26 de maio de 2017

 

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