Cofins/PIS-Pasep – Receita Federal esclarece sobre o momento do reconhecimento da receita nos casos de faturamento antecipado e de venda para entrega futura

Cofins/PIS-Pasep – Receita Federal esclarece sobre o momento do reconhecimento da receita nos casos de faturamento antecipado e de venda para entrega futura

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A norma em referência esclarece que, como regra geral, a apuração da contribuição para o PIS-Pasep e da Cofins, não cumulativas, sujeitam-se ao regime de competência, no qual as receitas devem ser reconhecidas no momento em que o alienante transfere a propriedade das mercadorias vendidas para o adquirente.

Há que se ressaltar, porém, a distinção entre os contratos de compra e venda a seguir:
a) venda para entrega futura: as receitas devem ser reconhecidas no momento em que se aperfeiçoa o negócio; e
b) faturamento antecipado: as receitas devem ser reconhecidas no momento de transferência da posse dos bens (tradição).

Isso posto, a norma conclui que é considerada como venda para entrega futura aquela resultante de contrato de compra e venda em que, no momento de concretização do negócio, o vendedor já possui em estoque as mercadorias ou produtos vendidos, os quais, por vontade dos contratantes, permanecerão com o vendedor, na condição de mero depositário, para entrega ao comprador em ocasião posterior.

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Na hipótese em questão, ficou esclarecido que, para fins de apuração da contribuição para o PIS-Pasep e da Cofins pelo regime não cumulativo, as agroindústrias que vendem para entrega futura mercadorias resultantes da industrialização de sua própria produção devem reconhecer as receitas decorrentes dessas vendas no momento da celebração do contrato, quando o negócio se aperfeiçoa e o comprador torna-se proprietário dos referidos bens, e não no momento da transmissão da posse das mercadorias vendidas.

(Solução de Consulta Cosit nº 507/2017 – DOU 1 de 03.11.2017)

Fonte: Editora IOB
Data: 03 de novembro de 2017
Acesso: 03 de novembro de 2017

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