{"id":62864,"date":"2026-05-12T10:36:45","date_gmt":"2026-05-12T13:36:45","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62864"},"modified":"2026-05-12T10:36:45","modified_gmt":"2026-05-12T13:36:45","slug":"simples-nacional-receita-federal-esclarece-sobre-o-conceito-de-receita-bruta-das-empresas-de-certificacao-digital","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/05\/12\/simples-nacional-receita-federal-esclarece-sobre-o-conceito-de-receita-bruta-das-empresas-de-certificacao-digital\/","title":{"rendered":"SIMPLES NACIONAL &#8211; RECEITA FEDERAL ESCLARECE SOBRE O CONCEITO DE RECEITA BRUTA DAS EMPRESAS DE CERTIFICA\u00c7\u00c3O DIGITAL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>76\/2026<\/strong>\u00a0&#8211; DOU 1 de 11.05.2026<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>76\/2026<\/strong>\u00a0esclareceu que a receita bruta decorrente da presta\u00e7\u00e3o de servi\u00e7o \u00e9 o respectivo pre\u00e7o, que envolve a totalidade dos valores auferidos a t\u00edtulo de contrapresta\u00e7\u00e3o pelo servi\u00e7o prestado. Na presta\u00e7\u00e3o do servi\u00e7o de arrecada\u00e7\u00e3o e repasse de valores de terceiros, a receita bruta corresponde \u00e0 contrapresta\u00e7\u00e3o auferida pela presta\u00e7\u00e3o desse servi\u00e7o espec\u00edfico, ainda que os valores desses terceiros transitem provisoriamente pelo patrim\u00f4nio da prestadora.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>76\/2026<\/strong>\u00a0&#8211; DOU 1 de 11.05.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a076\/2026\u00a0&#8211; DOU 1 de 11.05.2026<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-glW","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62864"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=62864"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62864\/revisions"}],"predecessor-version":[{"id":62865,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62864\/revisions\/62865"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}