PIS e COFINS não incidem sobre variação cambial das exportações

PIS e COFINS não incidem sobre variação cambial das exportações

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Para fins de aplicação da alíquota zero do  PIS e COFINS incidentes sobre as receitas financeiras decorrentes de variações monetárias, em função da taxa de câmbio, de operações de exportação de bens e serviços para o exterior, devem ser consideradas as variações cambiais ocorridas até a data da liquidação do contrato de exportação ou a data do recebimento pelo exportador dos recursos decorrentes da exportação.

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O benefício da alíquota zero não alcança as variações cambiais ocorridas após a data de recebimento, pelo exportador, dos recursos decorrentes da exportação.

Fonte: Guia Tributário
Data: 27 de março de 2018
Acesso: 29 de março de 2018

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