{"id":336,"date":"2021-07-14T15:28:18","date_gmt":"2021-07-14T15:28:18","guid":{"rendered":"https:\/\/rhovanion.com.br\/blog\/?p=336"},"modified":"2021-07-14T15:31:33","modified_gmt":"2021-07-14T15:31:33","slug":"cst-do-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/rhovanion.com.br\/blog\/cst-do-pis-e-cofins\/","title":{"rendered":"CST do PIS e COFINS"},"content":{"rendered":"\n

CST<\/strong> \u00e9 a sigla para C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria<\/a> e deve ser informado de acordo com a aplica\u00e7\u00e3o da tributa\u00e7\u00e3o da mercadoria ou servi\u00e7o.<\/p>\n\n\n\n

No caso do PIS e CONFINS<\/strong> existe uma tabela<\/a> que \u00e9 utilizada para classificar os tipo de produtos que utilizam este tributo.<\/p>\n\n\n\n

Somente empresas do Regime Normal (CRT=3)<\/strong> utilizar\u00e3o CSTs de PIS e COFINS diferente de 99 (Outras Opera\u00e7\u00f5es). As empresas do Regime Simples Nacional (CRT=1)<\/strong> sempre ir\u00e3o utilizar o CST 99 (Outras Opera\u00e7\u00f5es) para PIS e COFINS.<\/p>\n\n\n\n

Se os CSTs forem configurados de forma incorreta a emiss\u00e3o de Cupom Fiscal, Nota Fiscal<\/strong> e tamb\u00e9m o lan\u00e7amento de documentos<\/strong> ser\u00e3o prejudicados. Definiremos aqui os c\u00f3digos da situa\u00e7\u00e3o tribut\u00e1ria (CST) referente ao PIS e COFINS dispostos na Instru\u00e7\u00e3o Normativa RFB N\u00ba 1.009\/2010<\/a> nas opera\u00e7\u00f5es de sa\u00edda (CST 01 a 49). Os c\u00f3digos CST atualmente s\u00e3o exigidos nas notas fiscais eletr\u00f4nicas e no EFD-Contribui\u00e7\u00f5es. A finalidade do CST<\/strong> \u00e9 descrever, de forma objetiva, qual a tributa\u00e7\u00e3o do PIS e do COFINS<\/strong> que est\u00e1 sendo aplicada sobre o produto nas opera\u00e7\u00f5es que os contribuintes do imposto realizar, qual sejam:<\/p>\n\n\n\n

\u2022 Normal;
\u2022 Al\u00edquota zero;
\u2022 Isenta;
\u2022 N\u00e3o tributada;
\u2022 Imune;
\u2022 Suspenso;
\u2022 Outras.<\/p>\n\n\n\n

Tabela com a configura\u00e7\u00e3o correta da CST do PIS e da COFINS<\/h2>\n\n\n\n
CST<\/strong><\/td>DESCRICAO<\/strong><\/td><\/tr>
01<\/td>Opera\u00e7\u00e3o Tribut\u00e1vel com Al\u00edquota B\u00e1sica.<\/td><\/tr>
02<\/td>Opera\u00e7\u00e3o Tribut\u00e1vel com Al\u00edquota Diferenciada.<\/td><\/tr>
03<\/td>Opera\u00e7\u00e3o Tribut\u00e1vel com Al\u00edquota por Unidade de Medida de Produto.<\/td><\/tr>
04<\/td>Opera\u00e7\u00e3o Tribut\u00e1vel Monof\u00e1sica – Revenda a Al\u00edquota Zero.<\/td><\/tr>
05<\/td>Opera\u00e7\u00e3o Tribut\u00e1vel por Substitui\u00e7\u00e3o Tribut\u00e1ria.<\/td><\/tr>
06<\/td>Opera\u00e7\u00e3o Tribut\u00e1vel a Al\u00edquota Zero.<\/td><\/tr>
07<\/td>Opera\u00e7\u00e3o Isenta da Contribui\u00e7\u00e3o.<\/td><\/tr>
08<\/td>Opera\u00e7\u00e3o sem Incid\u00eancia da Contribui\u00e7\u00e3o.<\/td><\/tr>
09<\/td>Opera\u00e7\u00e3o com Suspens\u00e3o da Contribui\u00e7\u00e3o.<\/td><\/tr>
49<\/td>Outras Opera\u00e7\u00f5es de Sa\u00edda.<\/td><\/tr>
50<\/td>Opera\u00e7\u00e3o com Direito a Cr\u00e9dito – Vinculada Exclusivamente a Receita Tributada no Mercado Interno.<\/td><\/tr>
52<\/td>Opera\u00e7\u00e3o com Direito a Cr\u00e9dito – Vinculada Exclusivamente a Receita de Exporta\u00e7\u00e3o.<\/td><\/tr>
53<\/td>Opera\u00e7\u00e3o com Direito a Cr\u00e9dito – Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercado Interno<\/td><\/tr>
54<\/td>Opera\u00e7\u00e3o com Direito a Cr\u00e9dito – Vinculada a Receitas Tributadas no Mercado Interno e de Exporta\u00e7\u00e3o.<\/td><\/tr>
55<\/td>Opera\u00e7\u00e3o com Direito a Cr\u00e9dito – Vinculada a Receitas N\u00e3o-Tributadas no Mercado Interno e de Exporta<\/td><\/tr>
56<\/td>Opera\u00e7\u00e3o com Direito a Cr\u00e9dito – Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercado Interno<\/td><\/tr>
60<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada Exclusivamente a Receita Tributada no Mercado In<\/td><\/tr>
61<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada Exclusivamente a Receita N\u00e3o-Tributada no Mercad<\/td><\/tr>
62<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada Exclusivamente a Receita de Exporta\u00e7\u00e3o.<\/td><\/tr>
63<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercad<\/td><\/tr>
64<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas Tributadas no Mercado Interno e de Ex<\/td><\/tr>
65<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas N\u00e3o-Tributadas no Mercado Interno e d<\/td><\/tr>
66<\/td>Cr\u00e9dito Presumido – Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercad<\/td><\/tr>
67<\/td>Cr\u00e9dito Presumido – Outras Opera\u00e7\u00f5es.<\/td><\/tr>
70<\/td>Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o sem Direito a Cr\u00e9dito.<\/td><\/tr>
71<\/td>Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o com Isen\u00e7\u00e3o.<\/td><\/tr>
72<\/td>Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o com Suspens\u00e3o.<\/td><\/tr>
73<\/td>Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o a Al\u00edquota Zero.<\/td><\/tr>
74<\/td>Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o sem Incid\u00eancia da Contribui\u00e7\u00e3o.<\/td><\/tr>
75<\/td>Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o por Substitui\u00e7\u00e3o Tribut\u00e1ria.<\/td><\/tr>
98<\/td>Outras Opera\u00e7\u00f5es de Entrada.<\/td><\/tr>
99<\/td>Outras Opera\u00e7\u00f5es.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Tabela para Consulta do CST do PIS e COFINS<\/span><\/sup><\/p>\n\n\n\n

Enfim, para quest\u00f5es de enquadramentos dos produtos nas classes corretas e uso do CST<\/strong>, consulte sua contabilidade. \u00c9 sempre importante ressaltar e vale lembrar tamb\u00e9m que \u00e9 sempre primordial voc\u00ea consultar sua contabilidade antes de tomar qualquer decis\u00e3o referente a tributa\u00e7\u00f5es, afim de evitar ferir a legisla\u00e7\u00e3o tribut\u00e1ria !<\/p>\n\n\n\n

Sua contabilidade \u00e9 soberana nos assuntos fiscais e \u00e9 ela quem pode determinar com precis\u00e3o matem\u00e1tica as informa\u00e7\u00f5es que voc\u00ea deve informar na composi\u00e7\u00e3o da sua nota fiscal.<\/p>\n\n\n\n

Veja Tamb\u00e9m : O que \u00e9 IPI ?<\/a><\/p>\n\n\n\n

Veja tamb\u00e9m : PIS e COFINS voc\u00ea o que \u00e9 ?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

CST \u00e9 a sigla para C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria e deve ser informado de acordo com a aplica\u00e7\u00e3o da tributa\u00e7\u00e3o…<\/p>\n","protected":false},"author":2,"featured_media":338,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,4],"tags":[17,24,18,15,16,19,29,28],"class_list":["post-336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-emissao-fiscal","category-sistema-de-gestao","tag-certificado-digital","tag-cfe-sat","tag-como-emitir-uma-nfe","tag-emissao-fiscal","tag-nfe","tag-sat","tag-sat-fiscal","tag-tributos"],"yoast_head":"\nCST do PIS e COFINS - Gest\u00e3o de Neg\u00f3cios - Rhovanion Tecnologia<\/title>\n<meta name=\"description\" content=\"CST \u00e9 a sigla para C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria e deve ser informado de acordo com a aplica\u00e7\u00e3o da tributa\u00e7\u00e3o da mercadoria ou servi\u00e7o.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rhovanion.com.br\/blog\/cst-do-pis-e-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CST do PIS e COFINS - 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