{"id":1043082,"date":"2026-05-07T08:23:33","date_gmt":"2026-05-07T08:23:33","guid":{"rendered":"https:\/\/pbsa.com.br\/?p=1043082"},"modified":"2026-05-08T12:13:01","modified_gmt":"2026-05-08T12:13:01","slug":"o-impacto-da-decisao-do-stf-sobre-a-exclusao-dos-creditos-presumidos-de-icms-da-base-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/pbsa.com.br\/es\/o-impacto-da-decisao-do-stf-sobre-a-exclusao-dos-creditos-presumidos-de-icms-da-base-do-pis-cofins\/","title":{"rendered":"O impacto da decis\u00e3o do STF sobre a exclus\u00e3o dos cr\u00e9ditos presumidos de ICMS da base do PIS\/COFINS"},"content":{"rendered":"<p>{&#8220;main-title&#8221;:{&#8220;component&#8221;:&#8221;hc_title&#8221;,&#8221;id&#8221;:&#8221;main-title&#8221;,&#8221;title&#8221;:&#8221;&#8221;,&#8221;subtitle&#8221;:&#8221;&#8221;,&#8221;title_content&#8221;:{&#8220;component&#8221;:&#8221;hc_title_base&#8221;,&#8221;id&#8221;:&#8221;title-base&#8221;,&#8221;image&#8221;:&#8221;&#8221;,&#8221;breadcrumbs&#8221;:true,&#8221;light&#8221;:false,&#8221;alignment&#8221;:&#8221;&#8221;}},&#8221;section_5ZtkF&#8221;:{&#8220;component&#8221;:&#8221;hc_section&#8221;,&#8221;id&#8221;:&#8221;section_5ZtkF&#8221;,&#8221;section_width&#8221;:&#8221;&#8221;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;vertical_row&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;section_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_I2OVM&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_image&#8221;,&#8221;id&#8221;:&#8221;zcRRU&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;image&#8221;:&#8221;https:\/\/pbsa.com.br\/wp-content\/uploads\/2026\/05\/creditos-presumidos-de-ICMS-da-base-do-PISCOFINS-v3.png|512|768|1043110&#8243;,&#8221;alt&#8221;:&#8221;&#8221;,&#8221;thumb_size&#8221;:&#8221;large&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_S50IU&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_space&#8221;,&#8221;id&#8221;:&#8221;VD9eH&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;size&#8221;:&#8221;space-sm&#8221;,&#8221;height&#8221;:&#8221;&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_60EZz&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_pt_post_informations&#8221;,&#8221;id&#8221;:&#8221;Hm3o2&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;post_type_slug&#8221;:&#8221;&#8221;,&#8221;position&#8221;:&#8221;align-left&#8221;,&#8221;date&#8221;:true,&#8221;categories&#8221;:true,&#8221;author&#8221;:false}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_6cQwH&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;no-margin &#8220;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;Z3aNa&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;A recente consolida\u00e7\u00e3o do entendimento do Supremo Tribunal Federal no Tema 843 da Repercuss\u00e3o Geral marcou um ponto decisivo para empresas que utilizam incentivos estaduais. O STF confirmou que os cr\u00e9ditos presumidos de ICMS n\u00e3o podem integrar a base de c\u00e1lculo do PIS e da COFINS.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;iZJpu&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O motivo \u00e9 simples e s\u00f3lido: esses cr\u00e9ditos representam ren\u00fancia fiscal dos Estados, criada para estimular setores estrat\u00e9gicos como ind\u00fastria aliment\u00edcia, metalurgia, t\u00eaxtil, agroind\u00fastria e atacadistas. N\u00e3o geram receita, n\u00e3o aumentam o patrim\u00f4nio da empresa e, portanto, n\u00e3o podem ser tributados pela Uni\u00e3o. A decis\u00e3o impede que a tributa\u00e7\u00e3o federal esvazie pol\u00edticas estaduais de desenvolvimento econ\u00f4mico.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;mhBP4&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O impacto financeiro \u00e9 expressivo, considerando que o contribuinte pode revisar os \u00faltimos cinco anos. Em auditorias recentes, \u00e9 comum identificar recupera\u00e7\u00f5es entre 6% e 15% da receita incentivada.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;dEnP2&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Al\u00e9m de abrir espa\u00e7o para recupera\u00e7\u00e3o retroativa, a decis\u00e3o tamb\u00e9m uniformiza o entendimento, reduz lit\u00edgios e aumenta a previsibilidade na utiliza\u00e7\u00e3o de incentivos estaduais daqui para frente. Empresas que operam com cr\u00e9dito presumido, cr\u00e9dito outorgado ou regimes especiais devem revisar imediatamente suas apura\u00e7\u00f5es de PIS\/COFINS, tanto para recuperar valores pagos a maior quanto para ajustar suas bases futuras.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;z5MAG&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Diante desse cen\u00e1rio, a orienta\u00e7\u00e3o t\u00e9cnica \u00e9 clara: realizar uma auditoria especializada, quantificar o potencial de recupera\u00e7\u00e3o e, se aplic\u00e1vel, preparar os pedidos de ressarcimento ou 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&#8220;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;Z3aNa&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;A recente consolida\u00e7\u00e3o do entendimento do Supremo Tribunal Federal no Tema 843 da Repercuss\u00e3o Geral marcou um ponto decisivo para empresas que utilizam incentivos estaduais. O STF confirmou que os cr\u00e9ditos presumidos de ICMS n\u00e3o podem integrar a base de c\u00e1lculo do PIS e da COFINS.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;iZJpu&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O motivo \u00e9 simples e s\u00f3lido: esses cr\u00e9ditos representam ren\u00fancia fiscal dos Estados, criada para estimular setores estrat\u00e9gicos como ind\u00fastria aliment\u00edcia, metalurgia, t\u00eaxtil, agroind\u00fastria e atacadistas. N\u00e3o geram receita, n\u00e3o aumentam o patrim\u00f4nio da empresa e, portanto, n\u00e3o podem ser tributados pela Uni\u00e3o. A decis\u00e3o impede que a tributa\u00e7\u00e3o federal esvazie pol\u00edticas estaduais de desenvolvimento econ\u00f4mico.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;mhBP4&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O impacto financeiro \u00e9 expressivo, considerando que o contribuinte pode revisar os \u00faltimos cinco anos. Em auditorias recentes, \u00e9 comum identificar recupera\u00e7\u00f5es entre 6% e 15% da receita incentivada.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;dEnP2&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Al\u00e9m de abrir espa\u00e7o para recupera\u00e7\u00e3o retroativa, a decis\u00e3o tamb\u00e9m uniformiza o entendimento, reduz lit\u00edgios e aumenta a previsibilidade na utiliza\u00e7\u00e3o de incentivos estaduais daqui para frente. Empresas que operam com cr\u00e9dito presumido, cr\u00e9dito outorgado ou regimes especiais devem revisar imediatamente suas apura\u00e7\u00f5es de PIS\/COFINS, tanto para recuperar valores pagos a maior quanto para ajustar suas bases futuras.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;z5MAG&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Diante desse cen\u00e1rio, a orienta\u00e7\u00e3o t\u00e9cnica \u00e9 clara: realizar uma auditoria especializada, quantificar o potencial de recupera\u00e7\u00e3o e, se aplic\u00e1vel, preparar os pedidos de ressarcimento ou 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