{"id":398082,"date":"2026-07-28T12:48:01","date_gmt":"2026-07-28T12:48:01","guid":{"rendered":"https:\/\/igamingbusiness.com\/br\/?p=398082"},"modified":"2026-07-28T12:48:02","modified_gmt":"2026-07-28T12:48:02","slug":"receita-federal-determina-que-o-ggr-e-a-base-do-pis-pasep-e-cofins-para-as-bets","status":"publish","type":"post","link":"https:\/\/igamingbusiness.com\/br\/financas\/imposto\/receita-federal-determina-que-o-ggr-e-a-base-do-pis-pasep-e-cofins-para-as-bets\/","title":{"rendered":"Receita Federal determina que o GGR \u00e9 a base do PIS\/Pasep e Cofins para as bets"},"content":{"rendered":"\n<p>A Receita Federal determinou que a base de c\u00e1lculo do PIS\/Pasep e da Cofins das bets deve ser sobre o GGR (receita l\u00edquida menos pagamento de pr\u00eamios). A <a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/solucao-de-consulta-n-118-de-23-de-julho-de-2026-721640136\" target=\"_blank\" rel=\"noreferrer noopener\">decis\u00e3o <\/a>foi publicada nesta ter\u00e7a (28) no Di\u00e1rio Oficial da Uni\u00e3o como solu\u00e7\u00e3o de consulta. Com a medida, pr\u00eamios nas bets ficam fora PIS\/Cofins, assim como outras destina\u00e7\u00f5es definidas em lei.<\/p>\n\n\n\n<p>Ficou definido pela Receita que n\u00e3o se incluem no conceito de receita bruta os valores que circulam na contabilidade das bets e n\u00e3o lhe pertencem. O \u00f3rg\u00e3o entende que esses valores s\u00e3o propriedade e receita de terceiros, como \u00e9 o caso das destina\u00e7\u00f5es obrigat\u00f3rias por lei. Entre elas est\u00e3o os repasses a fundos p\u00fablicos e entidades beneficiadas pela regula\u00e7\u00e3o do setor. A decis\u00e3o partiu da Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o da Secretaria Especial da Receita Federal.<\/p>\n\n\n\n<p>A decis\u00e3o vale tanto para apostas realizadas em meio f\u00edsico quanto nas plataformas online.<\/p>\n\n\n\n<p>A medida estabelece que n\u00e3o entra na base de c\u00e1lculo do PIS\/Pasep e Cofins os pr\u00eamios pagos aos apostadores. Da mesma maneira, os valores destinados a benefici\u00e1rios legais.<\/p>\n\n\n\n<p>PIS\/Pasep \u00e9 um programa do governo federal para pagar abono salarial a todos os trabalhadores. A Cofins (Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social) \u00e9 voltada ao financiamento da sa\u00fade, assist\u00eancia social e previd\u00eancia.<\/p>\n\n\n\n<p>Atualmente, as al\u00edquotas s\u00e3o de 0,65% (PIS\/Pasep) e 3% (Cofins). A partir de 2027, ser\u00e3o extintos e substitu\u00eddos pela CBS, tributo federal com l\u00f3gica de Imposto Sobre Valor Agregado (IVA).<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/igamingbusiness.com\/br\/wp-content\/uploads\/sites\/4\/2026\/07\/solucao-de-consulta-no-122-receita-federal.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Solu\u00e7\u00e3o de Consulta n\u00ba 122 - Receita Federal.\"><\/object><a id=\"wp-block-file--media-c3b2be0a-8666-4338-9a5c-1aeedf1289fb\" href=\"https:\/\/igamingbusiness.com\/br\/wp-content\/uploads\/sites\/4\/2026\/07\/solucao-de-consulta-no-122-receita-federal.pdf\">Solu\u00e7\u00e3o de Consulta n\u00ba 122 &#8211; Receita Federal<\/a><a href=\"https:\/\/igamingbusiness.com\/br\/wp-content\/uploads\/sites\/4\/2026\/07\/solucao-de-consulta-no-122-receita-federal.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c3b2be0a-8666-4338-9a5c-1aeedf1289fb\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"Em solu\u00e7\u00e3o de consulta publicada nesta ter\u00e7a (28) no Di\u00e1rio Oficial, o \u00f3rg\u00e3o definiu que valores destinados \u00e0 premia\u00e7\u00e3o n\u00e3o entram nos c\u00e1lculos da tributa\u00e7\u00e3o.","protected":false},"author":3731,"featured_media":398083,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","editor_notices":[],"footnotes":""},"categories":[58,64,62,11369,11393,11789,11359,65,11378,66],"tags":[13620,9712,12267,13618,11628],"company_relation":[],"content_series":[],"content_type":[102],"region":[215,210],"theme":[],"class_list":["post-398082","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-apostas-esportivas","category-apostas-esportivas-fisicas","category-apostas-esportivas-online","category-cassino-online","category-financas","category-imposto","category-jogos","category-regulamentacao-de-apostas-esportivas","category-regulamentacao-de-jogos","category-sportsbook","tag-cofins","tag-ggr","tag-imposto-sobre-as-bets","tag-pis-pasep","tag-receita-federal","content_type-noticias","region-brasil","region-latam","pmpro-has-access"],"acf":[],"yoast_head":"<!-- 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