{"id":1556009,"date":"2025-05-03T14:31:00","date_gmt":"2025-05-03T17:31:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1556009"},"modified":"2025-04-22T17:56:07","modified_gmt":"2025-04-22T20:56:07","slug":"importacao-bens-imateriais-servicos-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/importacao-bens-imateriais-servicos-reforma-tributaria\/","title":{"rendered":"Importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria"},"content":{"rendered":"\n<p>Ol\u00e1, como est\u00e1?!! Neste artigo iremos abordar um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"380\" height=\"253\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/04\/01150743\/image-19.png\" alt=\"Importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria\" class=\"wp-image-1556011\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/04\/01150743\/image-19.png 380w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/04\/01150743\/image-19-300x200.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/04\/01150743\/image-19-150x100.png 150w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><figcaption class=\"wp-element-caption\">Importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria<\/figcaption><\/figure>\n\n\n\n<p>Vamos passar basicamente pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Analisar o que consta na normativa em rela\u00e7\u00e3o a importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encerrar com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Com isso, tendo como base o texto da <a href=\"https:\/\/www.planalto.gov.br\/CCIVIL_03\/Projetos\/Ato_2023_2026\/2024\/PLP\/plp-068.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Reforma Tribut\u00e1ria regulamentada no Congresso Nacional (Projeto de Lei Complementar n\u00ba 68 de 2024 \u2013 PLP 68\/2024)<\/a>, vamos nos aprofundar um pouco mais sobre importa\u00e7\u00e3o de bens imateriais e servi\u00e7os.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-importacao-de-bens-imateriais-e-servicos-na-reforma-tributaria-nbsp\"><strong>Importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Com a regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria, ocorrida por meio do PLP 68\/2024, este \u00e9 um conte\u00fado que ser\u00e1 cada vez mais explorado, e com todo o m\u00e9rito, nas provas de concurso p\u00fablico da \u00e1rea fiscal de todo o pa\u00eds.&nbsp;<\/p>\n\n\n\n<p>Isso porque, n\u00f3s, <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Auditores Fiscais, somos os agentes respons\u00e1veis pelo controle e gest\u00e3o dos tributos no Brasil, <\/mark><\/strong>exercendo um papel extremamente relevante para o desenvolvimento nacional e para tornar poss\u00edvel e sustent\u00e1vel o atendimento \u00e0 popula\u00e7\u00e3o.\u00a0<\/p>\n\n\n\n<p>Nesse sentido, \u00e9 essencial conhecer as disposi\u00e7\u00f5es sobre este tema na reforma tribut\u00e1ria. Um dos pontos que devem ser cobrados em diversos concursos diz respeito \u00e0<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\"><strong> importa\u00e7\u00e3o de bens, inclusive referente a imateriais e servi\u00e7os.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>Como voc\u00ea j\u00e1 deve saber, nas importa\u00e7\u00f5es, a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Receita Federal \u00e9 o \u00f3rg\u00e3o competente para autorizar a entrada de bens e mercadorias no pa\u00eds, <\/strong><\/mark>sendo algo crucial para a seguran\u00e7a nacional<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>Por\u00e9m, os<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> <strong>efeitos dessas importa\u00e7\u00f5es podem vir a afetar, consequentemente, o IBS ou a CBS, se devidos.<\/strong><\/mark> Por isso, \u00e9 importante saber como deve proceder a autoridade tribut\u00e1ria.\u00a0<\/p>\n\n\n\n<p>Assim, com aten\u00e7\u00e3o, vamos acompanhar o que de mais crucial disp\u00f5e o texto do PLP 68\/2024 sobre importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na reforma tribut\u00e1ria:&nbsp;<\/p>\n\n\n\n<p>Art. 58.\u00a0 Para fins do disposto no art. 57,<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>considera-se importa\u00e7\u00e3o:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>I &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>de servi\u00e7o, a presta\u00e7\u00e3o por residente ou domiciliado no exterior:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>a) executada no Pa\u00eds;&nbsp;<\/p>\n\n\n\n<p>b) <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>executada no exterior para consumo no Pa\u00eds;<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>c) relacionada a bem im\u00f3vel ou bem m\u00f3vel localizado no Pa\u00eds; ou&nbsp;<\/p>\n\n\n\n<p>d) relacionada a bem m\u00f3vel que seja remetido para o exterior para execu\u00e7\u00e3o do servi\u00e7o e retorne ao Pa\u00eds ap\u00f3s a sua conclus\u00e3o.&nbsp;<\/p>\n\n\n\n<p>II &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">d<strong>e bem imaterial, inclusive direitos, o fornecimento realizado por residente ou domiciliado no exterior:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p><strong>a) <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>para residente ou domiciliado no Pa\u00eds; ou<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p><strong>b)<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong> para consumo no Pa\u00eds.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>\u00a7 1\u00ba\u00a0 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>na hip\u00f3tese de haver presta\u00e7\u00e3o de servi\u00e7o ou fornecimento de bens imateriais, inclusive direitos, concomitantemente em territ\u00f3rio nacional e no exterior, apenas a parcela cujo consumo ocorrer no Pa\u00eds ser\u00e1 considerada importa\u00e7\u00e3o.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>\u00a7 2\u00ba&nbsp; Os bens imateriais, inclusive direitos, e servi\u00e7os cujo valor esteja inclu\u00eddo no valor aduaneiro de bens materiais importados nos termos do art. 64, sujeitam-se \u00e0 incid\u00eancia do IBS e da CBS na forma da Se\u00e7\u00e3o III deste Cap\u00edtulo.&nbsp;<\/p>\n\n\n\n<p>\u00a7 3\u00ba\u00a0<strong> <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Considera-se consumo de bens imateriais e servi\u00e7os a utiliza\u00e7\u00e3o, explora\u00e7\u00e3o, aproveitamento, frui\u00e7\u00e3o ou acesso.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>\u00a7 4\u00ba\u00a0 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Na importa\u00e7\u00e3o de bens imateriais ou de servi\u00e7os na reforma tribut\u00e1ria a que se refere o caput:<\/mark><\/strong>\u00a0<\/p>\n\n\n\n<p>I &#8211; o IBS e a CBS incidem sobre as opera\u00e7\u00f5es de que tratam os arts. 4\u00ba e 5\u00ba realizadas por residente ou domiciliado no exterior;&nbsp;<\/p>\n\n\n\n<p>III &#8211; a base de c\u00e1lculo ser\u00e1 o valor da opera\u00e7\u00e3o nos termos do art. 12;&nbsp;<\/p>\n\n\n\n<p>V &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>para fins da determina\u00e7\u00e3o das al\u00edquotas estadual, distrital e municipal do IBS, o local da importa\u00e7\u00e3o \u00e9 o destino da opera\u00e7\u00e3o,<\/strong> <\/mark>definido nos termos do art. 15;\u00a0<\/p>\n\n\n\n<p>VI &#8211;<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> \u00e9 contribuinte do IBS e da CBS o fornecedor residente ou domiciliado no exterior, nos termos do art. 21, observadas a responsabilidades das plataformas digitais pelas importa\u00e7\u00f5es realizadas por seu interm\u00e9dio<\/mark><\/strong>, nos termos do art. 23;\u00a0<\/p>\n\n\n\n<p>Por fim, para encerrarmos nosso texto, saiba ainda que as<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\"> <strong>al\u00edquotas do IBS e da CBS incidentes sobre cada importa\u00e7\u00e3o de bem imaterial ou de servi\u00e7o ser\u00e3o as mesmas incidentes no fornecimento do mesmo bem imaterial ou servi\u00e7o no Pa\u00eds, <\/strong><\/mark>observadas as disposi\u00e7\u00f5es pr\u00f3prias relativas \u00e0 fixa\u00e7\u00e3o das al\u00edquotas nas importa\u00e7\u00f5es de bens imateriais ou de servi\u00e7os sujeitos aos regimes espec\u00edficos de tributa\u00e7\u00e3o.\u00a0<\/p>\n\n\n\n<p>Passamos, portanto, por uma no\u00e7\u00e3o geral sobre o tema importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na reforma tribut\u00e1ria, de acordo com o Projeto de Lei Complementar n\u00ba 68\/2024.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais-nbsp\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Chegamos ao final do nosso artigo sobre importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na reforma tribut\u00e1ria, e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p><em>Lembre-se que \u00e9 essencial a <\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em><\/em>&nbsp;<\/p>\n\n\n\n<p>Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, como est\u00e1?!! Neste artigo iremos abordar um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: importa\u00e7\u00e3o de bens imateriais e servi\u00e7os na Reforma Tribut\u00e1ria.&nbsp; Vamos passar basicamente pelos seguintes t\u00f3picos:&nbsp; Com isso, tendo como base o texto da Reforma Tribut\u00e1ria regulamentada no Congresso Nacional (Projeto de Lei Complementar n\u00ba [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1556011,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983,220182,220183],"tags":[],"tax_estado":[219964,219965,219966,219967,219968,219969,219963,219970,219971,219972,219973,219974,219975,219976,219977,219978,219979,219980,219981,219982,219983,219984,219985,219986,219987,219988,219989,219990],"class_list":["post-1556009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","category-fiscal-federal","category-fiscal-municipal","tax_estado-ac","tax_estado-al","tax_estado-am","tax_estado-ap","tax_estado-ba","tax_estado-ce","tax_estado-concursos-federais","tax_estado-df","tax_estado-es","tax_estado-go","tax_estado-ma","tax_estado-mg","tax_estado-ms","tax_estado-mt","tax_estado-pa","tax_estado-pb","tax_estado-pe","tax_estado-pi","tax_estado-pr","tax_estado-rj","tax_estado-rn","tax_estado-ro","tax_estado-rr","tax_estado-rs","tax_estado-sc","tax_estado-se","tax_estado-sp","tax_estado-to"],"acf":[],"yoast_head":"<!-- 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