{"id":610,"date":"2026-03-19T12:07:44","date_gmt":"2026-03-19T15:07:44","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/per-dcomp-restituicao-compensacao-ressarcimento-e-reembolso-alteracoes-na-in-rfb-no-2-055-2021-pela-in-rfb-no-2-314-2026\/"},"modified":"2026-03-19T12:07:44","modified_gmt":"2026-03-19T15:07:44","slug":"per-dcomp-restituicao-compensacao-ressarcimento-e-reembolso-alteracoes-na-in-rfb-no-2-055-2021-pela-in-rfb-no-2-314-2026","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/per-dcomp-restituicao-compensacao-ressarcimento-e-reembolso-alteracoes-na-in-rfb-no-2-055-2021-pela-in-rfb-no-2-314-2026\/","title":{"rendered":"PER\/DCOMP \u2013 RESTITUI\u00c7\u00c3O, COMPENSA\u00c7\u00c3O, RESSARCIMENTO E REEMBOLSO \u2013 ALTERA\u00c7\u00d5ES NA IN RFB N\u00ba 2.055\/2021 PELA IN RFB N\u00ba 2.314\/2026"},"content":{"rendered":"<p>A <strong>Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.314\/2026<\/strong>, publicada em <strong>18 de mar\u00e7o de 2026<\/strong>, promove <strong>altera\u00e7\u00f5es relevantes na Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.055\/2021<\/strong>, que disciplina os procedimentos de <strong>restitui\u00e7\u00e3o, compensa\u00e7\u00e3o, ressarcimento e reembolso<\/strong> de tributos administrados pela Secretaria Especial da Receita Federal do Brasil (RFB).<\/p>\n<p>A norma insere ajustes procedimentais que impactam diretamente a utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios federais, especialmente aqueles formalizados por meio do <strong>PER\/DCOMP<\/strong> e do <strong>PER\/DCOMP Web<\/strong>, com reflexos pr\u00e1ticos na gest\u00e3o de cr\u00e9ditos, no controle fiscal e na mitiga\u00e7\u00e3o de riscos de glosa.<\/p>\n<p><strong>Principais Pontos da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.314\/2026<\/strong>:<\/p>\n<p>Embora n\u00e3o institua um novo regime, a IN n\u00ba 2.314\/2026 <strong>aperfei\u00e7oa e atualiza dispositivos da IN RFB n\u00ba 2.055\/2021<\/strong>, com foco na padroniza\u00e7\u00e3o, no controle e na seguran\u00e7a jur\u00eddica dos pedidos de restitui\u00e7\u00e3o e compensa\u00e7\u00e3o, destacando-se:<\/p>\n<ul>\n<li><strong>Ajustes nos procedimentos de restitui\u00e7\u00e3o e compensa\u00e7\u00e3o<\/strong>: Refor\u00e7a a obrigatoriedade da vincula\u00e7\u00e3o inequ\u00edvoca entre o cr\u00e9dito pleiteado e o evento ensejador (seja por pagamento indevido\/a maior ou por cr\u00e9ditos escriturais de IPI e PIS\/COFINS);<\/li>\n<li><strong>Atualiza\u00e7\u00f5es nas regras aplic\u00e1veis ao PER\/DCOMP e ao PER\/DCOMP Web: A norma atualiza o regramento para a plena integra\u00e7\u00e3o com os sistemas de cruzamento de dados em tempo real, mitigando discrep\u00e2ncias entre a escritura\u00e7\u00e3o fiscal (EFD-Reinf e EFD-Contribui\u00e7\u00f5es) e os pedidos de ressarcimento.<\/strong><strong><\/strong><\/li>\n<li><strong>Refinamento das hip\u00f3teses de indeferimento e n\u00e3o homologa\u00e7\u00e3o:<\/strong>&nbsp;O normativo consolida os crit\u00e9rios de indeferimento sum\u00e1rio e n\u00e3o homologa\u00e7\u00e3o para pedidos desacompanhados de mem\u00f3ria de c\u00e1lculo detalhada ou documenta\u00e7\u00e3o suporte fidedigna, elevando a exig\u00eancia de conformidade administrativa;<\/li>\n<li><strong>Aprimoramento dos controles administrativos<\/strong>: Visa \u00e0 redu\u00e7\u00e3o de inconsist\u00eancias, \u00e0 preven\u00e7\u00e3o de compensa\u00e7\u00f5es indevidas e ao fortalecimento dos mecanismos de fiscaliza\u00e7\u00e3o eletr\u00f4nica. Esse refor\u00e7o nos controles tem por objetivo coibir a utiliza\u00e7\u00e3o irregular de cr\u00e9ditos tribut\u00e1rios, a qual, nos termos da Lei n\u00ba 9.430\/1996, pode sujeitar o contribuinte \u00e0 aplica\u00e7\u00e3o de multas isoladas que variam de 50% a 150% do valor indevidamente compensado.<\/li>\n<\/ul>\n<p>A ado\u00e7\u00e3o de controles internos robustos, com <strong>mem\u00f3ria de c\u00e1lculo detalhada, documenta\u00e7\u00e3o fiscal organizada e concilia\u00e7\u00f5es peri\u00f3dicas<\/strong>, torna-se ainda mais relevante para mitigar riscos de <strong>glosa, autos de infra\u00e7\u00e3o e multas qualificadas.<\/strong><\/p>\n<p><strong>Ponto de Aten\u00e7\u00e3o e Recomenda\u00e7\u00f5es Pr\u00e1ticas:<\/strong>&nbsp;<\/p>\n<ul>\n<li>A <strong>utiliza\u00e7\u00e3o indevida ou mal documentada de cr\u00e9ditos<\/strong> poder\u00e1 resultar em <strong>n\u00e3o homologa\u00e7\u00e3o da compensa\u00e7\u00e3o<\/strong>, com exig\u00eancia do tributo acrescido de multa e juros;<\/li>\n<li>Recomenda-se a <strong>revis\u00e3o dos procedimentos internos de apura\u00e7\u00e3o e valida\u00e7\u00e3o de cr\u00e9ditos<\/strong>, especialmente em opera\u00e7\u00f5es automatizadas via PER\/DCOMP Web, assegurando que os dados informados no ambiente Web guardem absoluta simetria com a contabilidade e as obriga\u00e7\u00f5es acess\u00f3rias transmitidas;<\/li>\n<li>\u00c9 essencial a <strong>guarda da documenta\u00e7\u00e3o comprobat\u00f3ria<\/strong> pelo prazo decadencial, incluindo DARFs, notas fiscais, planilhas de apura\u00e7\u00e3o e relat\u00f3rios sist\u00eamicos, como suporte em eventual procedimento fiscal.<\/li>\n<\/ul>\n<p><strong>Vig\u00eancia:<\/strong><\/p>\n<p>A <strong>Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.314\/2026<\/strong> entra em vigor <strong>na data de sua publica\u00e7\u00e3o<\/strong>, ou seja, <strong>18 de mar\u00e7o de 2026<\/strong>, produzindo efeitos imediatos sobre os procedimentos disciplinados pela IN RFB n\u00ba 2.055\/2021.<\/p>\n<p><strong>Impacto para o Contribuinte<\/strong>:<\/p>\n<p>A norma refor\u00e7a a diretriz da Receita Federal de <strong>aperfei\u00e7oar o controle sobre cr\u00e9ditos tribut\u00e1rios<\/strong>, aumentando a previsibilidade do sistema, mas, ao mesmo tempo, <strong>exigindo maior rigor t\u00e9cnico na apura\u00e7\u00e3o e na formaliza\u00e7\u00e3o das compensa\u00e7\u00f5es<\/strong>.<\/p>\n<p>Embora as altera\u00e7\u00f5es n\u00e3o impliquem aumento direto da carga tribut\u00e1ria, elas elevam o <strong>n\u00edvel de conformidade exigido<\/strong>, tornando indispens\u00e1vel o alinhamento entre \u00e1rea fiscal, cont\u00e1bil e jur\u00eddica das empresas.<\/p>\n<p><strong>Aten\u00e7\u00e3o<\/strong>: Recomendamos que as empresas realizem uma <strong>an\u00e1lise preventiva dos cr\u00e9ditos atualmente utilizados ou acumulados<\/strong>, revisando procedimentos, parametriza\u00e7\u00f5es sist\u00eamicas e documenta\u00e7\u00e3o de suporte, de modo a adequar-se \u00e0s novas diretrizes e reduzir riscos fiscais futuros.<\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<br \/><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.314\/2026, publicada em 18 de mar\u00e7o de 2026, promove [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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