{"id":2862,"date":"2026-10-13T17:34:49","date_gmt":"2026-10-13T17:34:49","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2862"},"modified":"2026-10-13T17:34:49","modified_gmt":"2026-10-13T17:34:49","slug":"carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/","title":{"rendered":"Carf decide manter cr\u00e9ditos de PIS\/Cofins por transporte com trecho internacional"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A 2\u00aa Turma da 1\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu, por unanimidade, que um \u00fanico contrato pode conter o servi\u00e7o de transporte nacional e o servi\u00e7o de transporte internacional. Dessa forma os julgadores validaram a tomada de cr\u00e9ditos de PIS e de Cofins sobre as despesas com os trechos nacionais de opera\u00e7\u00f5es de transporte subcontratado com destinos internacionais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O processo discutiu a natureza de opera\u00e7\u00f5es de transporte subcontratado nas quais as cargas s\u00e3o recolhidas em estabelecimento exportador localizado no Brasil e t\u00eam como destino outros pa\u00edses do Mercosul. Contratos firmados pela contribuinte preveem um trecho nacional, que vai da origem at\u00e9 a alf\u00e2ndega, e um trecho internacional, que vai da alf\u00e2ndega at\u00e9 o endere\u00e7o destinat\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fiscaliza\u00e7\u00e3o entendeu que o uso de ve\u00edculo conduzido pelo mesmo motorista do in\u00edcio ao fim demonstrou se tratar de um \u00fanico contrato de transporte internacional que seria dissimulado para gerar cr\u00e9ditos artificialmente. Isso considerando que as opera\u00e7\u00f5es internacionais s\u00e3o isentas das contribui\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Todos os julgadores acompanharam o voto favor\u00e1vel ao contribuinte do relator, conselheiro Jorge Luis Cabral. Ele afirmou que a fiscaliza\u00e7\u00e3o n\u00e3o apresentou nenhuma defini\u00e7\u00e3o legislativa que amplie a defini\u00e7\u00e3o de \u201ctransporte internacional\u201d para abarcar todo o trajeto, limitando-se ao argumento de que o destino final \u00e9 em territ\u00f3rio estrangeiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cabral ainda argumentou que \u00e9 poss\u00edvel considerar todo o transporte como internacional quando o despacho de exporta\u00e7\u00e3o \u00e9 feito em um porto seco. No entanto, observou que a legisla\u00e7\u00e3o permite que o despacho seja feito s\u00f3 na fronteira. Nessa hip\u00f3tese, \u00e9 poss\u00edvel reconhecer que o transporte ocorre nas modalidades nacional e internacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os processos em tramita\u00e7\u00e3o s\u00e3o o 11070.900489\/2018-41 e o 11070.901428\/2014-78.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source: <a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A 2\u00aa Turma da 1\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu, por unanimidade, que um \u00fanico contrato pode conter o servi\u00e7o de transporte nacional e o servi\u00e7o de transporte internacional. Dessa forma os julgadores validaram a tomada de cr\u00e9ditos de PIS e de Cofins sobre as despesas com os [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[165,90,637,957,890,720,1208,1022,689,1415,1960,908,89,956,1411,1959,1961,1417,1962],"class_list":["post-2862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-carf","tag-cofins","tag-contenciosotributario","tag-creditodepiscofins","tag-creditostributarios-2","tag-direitotributario","tag-exportacao-2","tag-fiscalizacao","tag-jurisprudenciatributaria","tag-logistica","tag-mercosul","tag-naocumulatividade","tag-pis","tag-piscofins","tag-transportedecargas","tag-transporteinternacional","tag-transportenacional","tag-transporterodoviario","tag-transportesubcontratado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf decide manter cr\u00e9ditos de PIS\/Cofins por transporte com trecho internacional - Hands on Solutions<\/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:\/\/www.hsce.com.br\/en\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf decide manter cr\u00e9ditos de PIS\/Cofins por transporte com trecho internacional - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 2\u00aa Turma da 1\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu, por unanimidade, que um \u00fanico contrato pode conter o servi\u00e7o de transporte nacional e o servi\u00e7o de transporte internacional. Dessa forma os julgadores validaram a tomada de cr\u00e9ditos de PIS e de Cofins sobre as despesas com os [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-13T17:34:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/04\/24012014-porto_do_rio_10.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1170\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Carf decide manter cr\u00e9ditos de PIS\/Cofins por transporte com trecho internacional\",\"datePublished\":\"2026-10-13T17:34:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/\"},\"wordCount\":318,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/04\/24012014-porto_do_rio_10.webp\",\"keywords\":[\"#CARF\",\"#Cofins\",\"#ContenciosoTributario\",\"#creditodepiscofins\",\"#creditostributarios\",\"#DireitoTributario\",\"#exportacao\",\"#fiscalizacao\",\"#JurisprudenciaTributaria\",\"#logistica\",\"#mercosul\",\"#naocumulatividade\",\"#Pis\",\"#piscofins\",\"#transportedecargas\",\"#transporteinternacional\",\"#transportenacional\",\"#transporterodoviario\",\"#transportesubcontratado\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/\",\"url\":\"https:\/\/www.hsce.com.br\/carf-decide-manter-creditos-de-pis-cofins-por-transporte-com-trecho-internacional\/\",\"name\":\"Carf decide manter cr\u00e9ditos de PIS\/Cofins por transporte com trecho internacional - 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