STF decide que empresas optantes pelo SIMPLES NACIONAL têm direito à imunidade de diversos tributos sobre receitas decorrentes da exportação

Em recente julgamento, o Supremo Tribunal Federal julgou o tema 207 de repercussão geral e reconheceu o direito dos contribuintes optantes do SIMPLES NACIONAL à imunidade tributária das contribuições sociais (exceto CSLL e PIS), incidentes sobre as receitas de exportação, e do IPI sobre as operações que destinem ao exterior produtos industrializados.

A decisão é importante para as empresas exportadoras que estão sujeitas a esse sistema tributário. A depender do faturamento anual da empresa, a redução da carga tributária alcança 20%, o que é fator fundamental na composição do preço de venda e da lucratividade das empresas.

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