CST PIS  COFINS  -  CÓDIGO DE SITUAÇÃO TRIBUTÁRIA
Autor: Maria Suely de Souza | Publicado: 2016-06-30T15:26:00-03:00

&nbsp;Os&nbsp; códigos de CST&nbsp; definem as formas de tributação&nbsp; das contribuições&nbsp; PIS E COFINS para emissão da NFE,EFD&nbsp; e sped contribuições para as empresas tributadas pelo lucro real e presumido.


CÓDIGO DE SITUAÇÃO TRIBUTÁRIA&nbsp; PIS E COFINS

Orientações da&nbsp; Receita Federal&nbsp;&nbsp;

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1 - Nas saídas que
  representam receitas utilize os CSTs 01 a 09.

 

  
2 - Nas saídas que não
  representam receitas, como por exemplo, transferência de mercadorias ou
  remessas para depósito, utilize o CST 49.

 

  
3 - Nas entradas ou
  operações com direito a crédito básico, utilize os CSTs 50 a 56. Operações ou
  entradas com direito a crédito presumido, como por exemplo, aquisição de
  insumos vendidos por pessoas físicas pelas agroindústrias ou operação de
  subcontratação de transporte junto a pessoas físicas, utilize os CSTs 60 a
  66.

 

  
4 - Nas aquisições de
  bens/mercadorias e contratação de serviços sem direito a crédito, utilize os
  CSTs 70 a 75.

 

  
5 - Nas demais
  operações de entradas, que não se refiram a uma aquisição, como por exemplo,
  recebimento de mercadorias em transferência utilize o CST 98.

Obs: As empresas do lucro presumido não informará dados referente as compras já que o calculo do PIS E COFINS é pelo faturamento. As devolução de vendas utilizar
&nbsp;o CST 98 

 

&nbsp;



CÓDIGO DE SITUAÇÃO TRIBUTÁRIA&nbsp; PIS E COFINS
Tabela: 4.3.3 PIS
Tabela: 4.3.4 COFINS &nbsp; 

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Código

  
Descrição

 

  
01

  
Operação Tributável com Alíquota
  Básica 
Operações de saídas para alíquotas de: 0,65% PIS e
3,00% COFINS no Regime Cumulativo e 1,65% PIS e 7,6% COFINS no Regime Não Cumulativo

 

  
02

  
Operação Tributável com Alíquota
  Diferenciada

 

  
03

  
Operação Tributável com Alíquota por
  Unidade de Medida de Produto

 

  
04

  
Operação Tributável Monofásica -
  Revenda a Alíquota Zero

 

  
05

  
Operação Tributável por Substituição
  Tributária

 

  
06

  
Operação Tributável a Alíquota Zero
Operações cujas receitas estão sujeitas à alíquota zero&nbsp;
produção,importação e&nbsp; revenda 

 

  
07

  
Operação Isenta da Contribuição

 

  
08

  
Operação sem Incidência da
  Contribuição
Será utilizado para as receitas não consideradas como
faturamento no regime cumulativo e nas operações de exportação de mercadorias&nbsp;


 

  
09

  
Operação com Suspensão da
  Contribuição

 

  
49

  
Outras Operações de Saída
Utilizar para&nbsp; saídas não que não gerem&nbsp; receitas: remessa para industrialização; remessa para conserto; remessa para
demonstração; devolução de compras; transferências entre matriz e filiais 

 

  
50

  
Operação com Direito a Crédito - Vinculada
  Exclusivamente a Receita Tributada no Mercado Interno

 

  
51

  
Operação com Direito a Crédito –
  Vinculada Exclusivamente a Receita Não Tributada no Mercado Interno

 

  
52

  
Operação com Direito a Crédito - Vinculada
  Exclusivamente a Receita de Exportação

 

  
53

  
Operação com Direito a Crédito -
  Vinculada a Receitas Tributadas e Não-Tributadas no Mercado Interno

 

  
54

  
Operação com Direito a Crédito -
  Vinculada a Receitas Tributadas no Mercado Interno e de Exportação

 

  
55

  
Operação com Direito a Crédito -
  Vinculada a Receitas Não-Tributadas no Mercado Interno e de Exportação

 

  
56

  
Operação com Direito a Crédito -
  Vinculada a Receitas Tributadas e Não-Tributadas no Mercado Interno, e de
  Exportação

 

  
60

  
Crédito Presumido - Operação de
  Aquisição Vinculada Exclusivamente a Receita Tributada no Mercado Interno

 

  
61

  
Crédito Presumido - Operação de
  Aquisição Vinculada Exclusivamente a Receita Não-Tributada no Mercado Interno

 

  
62

  
Crédito Presumido - Operação de
  Aquisição Vinculada Exclusivamente a Receita de Exportação

 

  
63

  
Crédito Presumido - Operação de
  Aquisição Vinculada a Receitas Tributadas e Não-Tributadas no Mercado Interno

 

  
64

  
Crédito Presumido - Operação de
  Aquisição Vinculada a Receitas Tributadas no Mercado Interno e de Exportação

 

  
65

  
Crédito Presumido - Operação de
  Aquisição Vinculada a Receitas Não-Tributadas no Mercado Interno e de
  Exportação

 

  
66

  
Crédito Presumido - Operação de
  Aquisição Vinculada a Receitas Tributadas e Não-Tributadas no Mercado
  Interno, e de Exportação

 

  
67

  
Crédito Presumido - Outras Operações

 

  
70

  
Operação de Aquisição sem Direito a
  Crédito

 

  
71

  
Operação de Aquisição com Isenção

 

  
72

  
Operação de Aquisição com Suspensão

 

  
73

  
Operação de Aquisição a Alíquota Zero

 

  
74

  
Operação de Aquisição sem Incidência
  da Contribuição

 

  
75

  
Operação de Aquisição por
  Substituição Tributária

 

  
98

  
Outras Operações de Entrada&nbsp;&nbsp;&nbsp; - Utilizar para&nbsp; entradas não : retorno de industrialização; retorno de&nbsp; para conserto; retorno de demonstração; devolução de vendas, transferências entre matriz e filiais

 

  
99

  
Outras Operações

 


Material atualizado em 30/06/2016
Elaborado por: Maria Suely de Souza