Entenda o que muda com a nova versão da NBS 2.0

Entenda o que muda com a nova versão da NBS 2.0

Em junho deste ano, a Receita Federal abriu a consulta pública para a atualização 2.0 da Nomenclatura Brasileira de Serviços, Intangíveis e Outras Operações que Produzam Variação no Patrimônio (NBS), uma lista destinada à classificação de serviços (nomenclaturas), visando o controle de determinadas transações de caráter internacional.

Com a nova versão, a Receita Federal abriu o processo de Consulta Pública para que o mercado pudesse encaminhar sugestões e melhorias na NBS. De acordo com o Ministério da Indústria, Comércio Exterior e Serviços (MDIC), a NBS 2.0 é baseada na manifestação da sociedade civil à consulta pública realizada em 2013 e considera as particularidades do mercado brasileiro de serviços, intangíveis e outras operações que produzam variação no patrimônio.

Antes da implantação do SISCOSERV, não haviam recursos para medição estatística dos serviços importados e exportados. “A atualização não está vigente ainda. Mas, pela versão disponibilizada para consulta, já pudemos notar grandes mudanças na classificação dos serviços de Fretes Internacionais”, explica Marcia Hashimoto, diretora executiva da Infolabor Consultoria.

Marcia explica que existem vários sistemas envolvidos em uma operação de importação e exportação de serviços, cada sistema utiliza sua própria nomenclatura, o que dificulta para o contribuinte auditar as informações, futuramente devemos ter os sistemas com os códigos de serviços unificados como NBS. “As empresas que realizam registros no Sistema SISCOSERV serão as primeiras a sentir as mudanças na lista de serviços e intangíveis da NBS 2.0”.

As sugestões de alteração puderam ser enviadas até 30 de junho. No total, foram recebidas mais de 60 propostas de revisão, provenientes de 36 proponentes entre órgãos públicos, empresas e entidades de classe.

Entenda a NBS:

  • O primeiro é o algarismo 1 e indica que o código se refere a um serviço, intangível ou outra operação que produza variação no patrimônio;
  • O segundo e o terceiro dígitos, associados ao primeiro, indicam um capítulo da NBS;
  • O quarto e o quinto, associados aos dígitos que representam um capítulo, indicam uma posição dentro desse capítulo;
  • O sexto e o sétimo, associados aos dígitos que representam uma posição, indicam, respectivamente, as subposições de primeiro e de segundo nível dessa posição;
  • O oitavo é o item;
  • O nono dígito é o subitem.

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