[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-instrucao-normativa-da-receita-federal-modifica-pis-cofins-e-promete-alivio-tributario-para-empresas\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-instrucao-normativa-da-receita-federal-modifica-pis-cofins-e-promete-alivio-tributario-para-empresas\/amp\/","headline":"Nova Instru\u00e7\u00e3o Normativa da Receita Federal Modifica PIS\/COFINS e Promete Al\u00edvio Tribut\u00e1rio para Empresas","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-instrucao-normativa-da-receita-federal-modifica-pis-cofins-e-promete-alivio-tributario-para-empresas\/","datePublished":"2025-06-13T09:15:25-03:00","dateModified":"2025-06-13T09:15:25-03:00","description":"Instru\u00e7\u00e3o Normativa RFB 2.264\/2025 altera regras de PIS\/COFINS, amplia cr\u00e9ditos tribut\u00e1rios e exclui receitas da base de c\u00e1lculo...","articleSection":"Contabilidade","articleBody":"A Receita Federal publicou recentemente a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.264\/2025, introduzindo mudan\u00e7as profundas nas regras de apura\u00e7\u00e3o do PIS e da COFINS. Essas atualiza\u00e7\u00f5es foram cuidadosamente elaboradas para modernizar a legisla\u00e7\u00e3o, ampliar as possibilidades de exclus\u00e3o de receitas e autorizar novos cr\u00e9ditos tribut\u00e1rios, resultando em impactos diretos no fluxo de caixa das empresas e benef\u00edcios potenciais para a sociedade. \u201cEssas altera\u00e7\u00f5es representam um marco na consolida\u00e7\u00e3o e atualiza\u00e7\u00e3o das normas aplic\u00e1veis ao PIS e \u00e0 COFINS\u201d, afirma Carolina Teles Carvalho, advogada da equipe tribut\u00e1ria da ZNA. Segundo ela, \u201ca iniciativa gera oportunidades concretas de economia fiscal, maior previsibilidade no planejamento tribut\u00e1rio e redu\u00e7\u00e3o de riscos de autua\u00e7\u00f5es\u201d. Principais novidades da IN RFB 2.264\/2025 Exclus\u00e3o de Receitas da Base de C\u00e1lculo Amplia\u00e7\u00e3o das hip\u00f3teses que permitem retirar determinados itens do faturamento tribut\u00e1vel. Destaque para receitas financeiras e valores recebidos de contratos de comodato e arrendamento mercantil. Cr\u00e9ditos no Regime N\u00e3o Cumulativo (Art. 176) Inclus\u00e3o de novos insumos eleg\u00edveis como cr\u00e9dito, abrangendo despesas com embalagens, energia el\u00e9trica e servi\u00e7os de TI. Possibilidade de estender o cr\u00e9dito a gastos com pesquisa e desenvolvimento (P&D) e sustentabilidade. Tratamento Especial para a Zona Franca de Manaus (ZFM) Novos regimes especiais de apura\u00e7\u00e3o para empresas instaladas na ZFM, com alinhamento \u00e0s pol\u00edticas de incentivo regional. Simplifica\u00e7\u00e3o de obriga\u00e7\u00f5es \u00f3rias para ind\u00fastrias de bens eletroeletr\u00f4nicos e delibera\u00e7\u00f5es aduaneiras. Redu\u00e7\u00e3o de Al\u00edquotas a Zero Al\u00edquotas zeradas para opera\u00e7\u00f5es espec\u00edficas, como insumos de biocombust\u00edveis e produtos destinados \u00e0 sa\u00fade p\u00fablica. Casos de exporta\u00e7\u00e3o indireta e remessas internacionais equiparadas. Benef\u00edcios pr\u00e1ticos para empresas e consumidores Menos Burocracia: simplifica\u00e7\u00e3o de processos de apura\u00e7\u00e3o, reduzindo retrabalho e custos operacionais. Mais Previsibilidade: regras claras e consolidadas auxiliam no planejamento or\u00e7ament\u00e1rio de curto, m\u00e9dio e longo prazo. Economia Tribut\u00e1ria: com novas hip\u00f3teses de exclus\u00e3o e amplia\u00e7\u00e3o de cr\u00e9ditos, as empresas podem recuperar valores expressivos, otimizando seu capital de giro. Impacto no Pre\u00e7o Final: a redu\u00e7\u00e3o de custos tribut\u00e1rios tende a ser reada ao consumidor, gerando produtos e servi\u00e7os mais competitivos. Fomento a Setores Estrat\u00e9gicos: transporte de trabalhadores, sa\u00fade p\u00fablica e iniciativas sustent\u00e1veis ganham f\u00f4lego com incentivos diretos. \u201cCom a possibilidade de ampliar a recupera\u00e7\u00e3o de cr\u00e9ditos de P&D e insumos de sustentabilidade, podemos ver um cen\u00e1rio favor\u00e1vel ao desenvolvimento de tecnologias verdes e \u00e0 expans\u00e3o de frotas de transporte coletivo com menor custo tribut\u00e1rio\u201d, explicou Carolina. Recomenda\u00e7\u00f5es para as empresas Diante da complexidade e do alcance das novas disposi\u00e7\u00f5es, \u00e9 fundamental que organiza\u00e7\u00f5es de todos os portes: Revisem seus processos tribut\u00e1rios: mapeiem opera\u00e7\u00f5es impactadas e identifiquem potenciais exclus\u00f5es de receitas. Atualizem sistemas de apura\u00e7\u00e3o: implementem ajustes em ERPs e softwares fiscais para contemplar os novos cr\u00e9ditos e regimes. Capacitem times internos: promovam treinamentos com equipe financeira e cont\u00e1bil para garantir a correta aplica\u00e7\u00e3o das regras. Consultem especialistas: contem com assessoria jur\u00eddica e cont\u00e1bil para validar interpreta\u00e7\u00f5es e evitar conting\u00eancias fiscais. Baixe nosso E-BOOK Split Payment Gratuitamente \u2013 Clique Aqui!","keywords":["Carga Tribut\u00e1ria"," Cofins"," cr\u00e9ditos tribut\u00e1rios"," destaque"," economia fiscal"," exclus\u00e3o de receitas"," Instru\u00e7\u00e3o Normativa RFB 2.264\/2025"," PIS"," Planejamento Tribut\u00e1rio"," receita federal"," redu\u00e7\u00e3o de pre\u00e7os"," regime n\u00e3o cumulativo"," sa\u00fade p\u00fablica"," SUSTENTABILIDADE"," transporte"," Zona Franca de Manaus"," "],"name":"Nova Instru\u00e7\u00e3o Normativa da Receita Federal Modifica PIS\/COFINS e Promete Al\u00edvio Tribut\u00e1rio para Empresas","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/03\/7-duvidas-sobre-o-Imposto-de-Renda-respondidas-pelas-Receita-Federal-150x150.jpg","wordCount":"447","timeRequired":"PT1M59S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-instrucao-normativa-da-receita-federal-modifica-pis-cofins-e-promete-alivio-tributario-para-empresas\/amp\/"},"author":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. Sua experi\u00eancia no setor de tecnologia, adquirida at\u00e9 2013, o proporcionou uma vis\u00e3o estrat\u00e9gica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. Sua lideran\u00e7a no Jornal Cont\u00e1bil, portanto, \u00e9 enriquecida por uma compreens\u00e3o multifacetada do mundo empresarial, unindo tecnologia, gest\u00e3o e comunica\u00e7\u00e3o estrat\u00e9gica.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/redator\/","sameAs":["https:\/\/jornalcontabil-br.noticiasgoianas.com"],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/ae452389a786dfa310206ecb7951e0b8b17faca3780e87c88555637cd69812ff?s=96&d=mm&r=g","height":96,"width":96}},"editor":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. Sua experi\u00eancia no setor de tecnologia, adquirida at\u00e9 2013, o proporcionou uma vis\u00e3o estrat\u00e9gica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. Sua lideran\u00e7a no Jornal Cont\u00e1bil, portanto, \u00e9 enriquecida por uma compreens\u00e3o multifacetada do mundo empresarial, unindo tecnologia, gest\u00e3o e comunica\u00e7\u00e3o estrat\u00e9gica.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/redator\/","sameAs":["https:\/\/jornalcontabil-br.noticiasgoianas.com"],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/ae452389a786dfa310206ecb7951e0b8b17faca3780e87c88555637cd69812ff?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Jornal Cont\u00e1bil - Independ\u00eancia e 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