{"id":5225,"date":"2026-01-23T04:32:04","date_gmt":"2026-01-23T04:32:04","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=5225"},"modified":"2026-01-23T04:32:05","modified_gmt":"2026-01-23T04:32:05","slug":"pis-e-cofins-na-importacao-lancamentos-e-creditos","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/pis-e-cofins-na-importacao-lancamentos-e-creditos\/","title":{"rendered":"PIS e COFINS na Importa\u00e7\u00e3o: Lan\u00e7amentos e Cr\u00e9ditos"},"content":{"rendered":"\n<p>No universo da contabilidade aduaneira, o PIS e a COFINS-Importa\u00e7\u00e3o representam um dos pilares mais importantes para o fluxo de caixa das empresas. Diferente do Imposto de Importa\u00e7\u00e3o (II), que \u00e9 um custo direto, o PIS e a COFINS costumam oferecer uma &#8220;moeda de troca&#8221; para as empresas brasileiras: o <strong>cr\u00e9dito tribut\u00e1rio<\/strong>.<\/p>\n\n\n\n<p>Saber como lan\u00e7ar esses tributos e entender quando eles podem ser recuperados \u00e9 a diferen\u00e7a entre uma opera\u00e7\u00e3o cara e uma importa\u00e7\u00e3o estrategicamente eficiente.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">1. O Regime de Recupera\u00e7\u00e3o: Lucro Real vs. Presumido<\/h2>\n\n\n\n<p>A possibilidade de transformar o PIS e a COFINS pagos na entrada em cr\u00e9dito depende diretamente do regime tribut\u00e1rio da sua empresa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lucro Real (N\u00e3o Cumulativo):<\/strong> \u00c9 o cen\u00e1rio ideal. Aqui, o PIS e a COFINS pagos no desembara\u00e7o aduaneiro tornam-se cr\u00e9ditos. Voc\u00ea usa esse valor para abater o PIS\/COFINS que deve pagar sobre o seu faturamento mensal.<\/li>\n\n\n\n<li><strong>Lucro Presumido (Cumulativo):<\/strong> Neste regime, os tributos pagos na importa\u00e7\u00e3o s\u00e3o considerados <strong>custo<\/strong>. Eles n\u00e3o geram cr\u00e9dito e devem ser somados ao valor do estoque, assim como o Imposto de Importa\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. Lan\u00e7amentos Cont\u00e1beis na Pr\u00e1tica<\/h2>\n\n\n\n<p>Para empresas que recuperam o cr\u00e9dito (Lucro Real), os lan\u00e7amentos devem separar claramente o que \u00e9 pagamento do que \u00e9 direito.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">No momento do pagamento (Desembara\u00e7o Aduaneiro)<\/h3>\n\n\n\n<p>Ao pagar o PIS e a COFINS para liberar a carga na Receita Federal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00c9BITO:<\/strong> PIS a Recuperar (Ativo Circulante)<\/li>\n\n\n\n<li><strong>D\u00c9BITO:<\/strong> COFINS a Recuperar (Ativo Circulante)<\/li>\n\n\n\n<li><strong>CR\u00c9DITO:<\/strong> Bancos \/ Conta Movimento (Ativo Circulante)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">A Exce\u00e7\u00e3o: O Adicional de 1% da COFINS<\/h3>\n\n\n\n<p>Existe um detalhe t\u00e9cnico que muitos profissionais esquecem: o <strong>adicional de 1%<\/strong> na al\u00edquota da COFINS-Importa\u00e7\u00e3o para determinados produtos (definidos por NCM).<\/p>\n\n\n\n<p>Diferente da al\u00edquota padr\u00e3o, esse 1% adicional <strong>n\u00e3o gera cr\u00e9dito<\/strong>, mesmo para empresas no Lucro Real. Portanto, esse valor espec\u00edfico deve ser lan\u00e7ado como <strong>Custo da Mercadoria<\/strong> (D\u00e9bito em Importa\u00e7\u00f5es em Andamento).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. Base de C\u00e1lculo e Fato Gerador<\/h2>\n\n\n\n<p>O fato gerador \u00e9 a entrada da mercadoria estrangeira no territ\u00f3rio nacional (registro da DI ou DUIMP). A base de c\u00e1lculo \u00e9 o <strong>Valor Aduaneiro<\/strong> (Custo da mercadoria + Frete + Seguro).<\/p>\n\n\n\n<p>Dessa maneira, a contabilidade deve conferir se o valor lan\u00e7ado como cr\u00e9dito bate exatamente com o que foi calculado sobre o Valor Aduaneiro, evitando diverg\u00eancias em caso de auditoria da Receita Federal.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Por que o Tratamento Correto \u00e9 Vital?<\/h2>\n\n\n\n<p>Se a sua contabilidade lan\u00e7ar o PIS e a COFINS como custo do estoque em uma empresa de Lucro Real, voc\u00ea estar\u00e1 &#8220;escondendo&#8221; um dinheiro que poderia ser usado para pagar outros impostos. Consequentemente, o seu pre\u00e7o de venda subir\u00e1 artificialmente, e a sua lucratividade ser\u00e1 menor do que poderia ser.<\/p>\n\n\n\n<p>Assim sendo, o PIS e a COFINS na importa\u00e7\u00e3o devem ser vistos como um <strong>investimento em cr\u00e9dito<\/strong>, e n\u00e3o apenas como uma despesa de governo.<\/p>\n\n\n\n<p>Dominar o registro de tributos, c\u00e1lculos de base e todas as rotinas pr\u00e1ticas do Comex com seguran\u00e7a \u00e9 o que separa um profissional comum de um estrategista. No treinamento <strong>Domine Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico em 4 meses<\/strong>, voc\u00ea aprende essas rotinas na pr\u00e1tica, utilizando um simulador exclusivo que une a t\u00e9cnica aduaneira ao ingl\u00eas necess\u00e1rio para negociar com parceiros e bancos globais. Capacite-se em apenas quatro meses e domine o mercado. Acesse aqui: <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">https:\/\/toexceed.com.br\/curso-comercio-exterior.html<\/a><\/p>\n\n\n\n<div class=\"wp-block-group has-heading-background-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--x-large);padding-right:var(--wp--preset--spacing--x-large);padding-bottom:var(--wp--preset--spacing--x-large);padding-left:var(--wp--preset--spacing--x-large)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h4 class=\"wp-block-heading has-text-align-left has-background-color has-text-color\" style=\"letter-spacing:-1px\"><strong>Torne-se <mark style=\"background-color:rgba(0, 0, 0, 0);color:#d0fbf8\" class=\"has-inline-color\">fluente<\/mark> no ingl\u00eas e expert em <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cafff8\" class=\"has-inline-color\">comex<\/mark> em 4 meses<\/strong><\/h4>\n\n\n\n<p class=\"has-text-align-left has-background-color has-text-color\">\u00danico simulador que te deixa fluente no ingl\u00eas e expert em com\u00e9rcio exterior ao mesmo tempo. Tudo isso em um simples e poderoso treinamento com 4 meses de dura\u00e7\u00e3o.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Saiba mais<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-uagb-image uagb-block-10bddb30 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png ,https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 780w, https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png\" alt=\"\" class=\"uag-image-122\" width=\"201\" height=\"301\" title=\"\" loading=\"lazy\"\/><\/figure><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>No universo da contabilidade aduaneira, o PIS e a COFINS-Importa\u00e7\u00e3o representam um dos pilares mais importantes para o fluxo de caixa das empresas. Diferente do Imposto de Importa\u00e7\u00e3o (II), que \u00e9 um custo direto, o PIS e a COFINS costumam oferecer uma &#8220;moeda de troca&#8221; para as empresas brasileiras: o cr\u00e9dito tribut\u00e1rio. Saber como lan\u00e7ar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_swt_meta_header_display":false,"_swt_meta_footer_display":false,"_swt_meta_site_title_display":false,"_swt_meta_sticky_header":false,"_swt_meta_transparent_header":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-toexceed"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PIS e COFINS na Importa\u00e7\u00e3o: Lan\u00e7amentos e Cr\u00e9ditos - Blog - Toexceed<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/pis-e-cofins-na-importacao-lancamentos-e-creditos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PIS e COFINS na Importa\u00e7\u00e3o: Lan\u00e7amentos e Cr\u00e9ditos - Blog - Toexceed\" \/>\n<meta property=\"og:description\" content=\"No universo da contabilidade aduaneira, o PIS e a COFINS-Importa\u00e7\u00e3o representam um dos pilares mais importantes para o fluxo de caixa das empresas. 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