{"id":174,"date":"2023-11-20T09:00:00","date_gmt":"2023-11-20T12:00:00","guid":{"rendered":"https:\/\/www.baecontt.com.br\/blog\/?p=174"},"modified":"2023-10-09T16:17:34","modified_gmt":"2023-10-09T19:17:34","slug":"qual-a-diferenca-de-tributacao-entre-scm-e-sva","status":"publish","type":"post","link":"https:\/\/www.baecontt.com.br\/blog\/2023\/11\/20\/qual-a-diferenca-de-tributacao-entre-scm-e-sva\/","title":{"rendered":"SCM e SVA: qual a diferen\u00e7a na tributa\u00e7\u00e3o?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

A tributa\u00e7\u00e3o das empresas de telecomunica\u00e7\u00f5es, como os provedores de internet no Brasil, \u00e9 bastante alta. Al\u00e9m disso, h\u00e1 alguns equ\u00edvocos que podem fazer com que essas empresas paguem mais tributos do que deveriam. Um desses equ\u00edvocos \u00e9 n\u00e3o realizar a separa\u00e7\u00e3o dos servi\u00e7os oferecidos entre SCM e SVA.<\/p>\n\n\n\n

Por isso, preparamos este conte\u00fado para te ajudar a entender porque essa diferencia\u00e7\u00e3o \u00e9 importante e como ela pode impactar na tributa\u00e7\u00e3o das empresas de telecomunica\u00e7\u00f5es. Confira!<\/p>\n\n\n\n\n\n\n\n

O que s\u00e3o SCM e SVA?<\/strong><\/h2>\n\n\n\n

O Servi\u00e7o de Comunica\u00e7\u00e3o Multim\u00eddia (SCM) \u00e9 a modalidade de servi\u00e7o que efetua a transmiss\u00e3o de informa\u00e7\u00f5es por meio de diferentes tecnologias, possibilitando a oferta de servi\u00e7os de telecomunica\u00e7\u00f5es. Em outras palavras, \u00e9 o servi\u00e7o respons\u00e1vel por prover a conex\u00e3o<\/a> em si, seja por meio de cabos, fibras \u00f3pticas, r\u00e1dio ou sat\u00e9lite.<\/p>\n\n\n\n

Por outro lado, o Servi\u00e7o de Valor Adicionado (SVA) se caracteriza por oferecer funcionalidades e servi\u00e7os que v\u00e3o al\u00e9m da mera transmiss\u00e3o de dados. Alguns exemplos s\u00e3o: o e-mail, hospedagem de sites, streaming de v\u00eddeo e outras aplica\u00e7\u00f5es que agregam valor \u00e0 experi\u00eancia do usu\u00e1rio na internet.<\/p>\n\n\n\n

Como a distin\u00e7\u00e3o entre SCM e SVA interfere na tributa\u00e7\u00e3o das empresas de telecomunica\u00e7\u00f5es?<\/strong><\/h2>\n\n\n\n

A diferencia\u00e7\u00e3o entre SCM e SVA \u00e9 crucial no \u00e2mbito tribut\u00e1rio para as empresas de telecomunica\u00e7\u00f5es.<\/p>\n\n\n\n

O Servi\u00e7o de Comunica\u00e7\u00e3o Multim\u00eddia (SCM) enquadra-se nos servi\u00e7os de telecomunica\u00e7\u00f5es. Portanto, est\u00e1 sujeito a uma regulamenta\u00e7\u00e3o espec\u00edfica e \u00e0 tributa\u00e7\u00e3o de impostos espec\u00edficos como o Fundo de Universaliza\u00e7\u00e3o dos Servi\u00e7os de Telecomunica\u00e7\u00f5es (FUST).<\/p>\n\n\n\n

Essa tributa\u00e7\u00e3o direciona-se para a Anatel (Ag\u00eancia Nacional de Telecomunica\u00e7\u00f5es) e contribui para o desenvolvimento e expans\u00e3o da infraestrutura de telecomunica\u00e7\u00f5es no pa\u00eds.<\/p>\n\n\n\n

Por outro lado, o Servi\u00e7o de Valor Adicionado (SVA) n\u00e3o se classifica como um servi\u00e7o de telecomunica\u00e7\u00f5es, mas sim como um servi\u00e7o acess\u00f3rio. Como resultado, os provedores de SVA n\u00e3o est\u00e3o sujeitos \u00e0 mesma tributa\u00e7\u00e3o dos provedores de SCM.<\/p>\n\n\n\n

Quais as diferen\u00e7as na tributa\u00e7\u00e3o para SCM e SVA?<\/strong><\/h2>\n\n\n\n

A tributa\u00e7\u00e3o para Servi\u00e7os de Comunica\u00e7\u00e3o Multim\u00eddia (SCM) e Servi\u00e7o de Valor Adicionado (SVA) segue abordagens distintas. Enquanto o SCM se sujeita ao ISS, que varia conforme a legisla\u00e7\u00e3o municipal, o SVA recebe a tributa\u00e7\u00e3o pelo ICMS, conforme as al\u00edquotas estabelecidas pelos estados.<\/p>\n\n\n\n

Al\u00e9m disso, a destina\u00e7\u00e3o dos recursos arrecadados tamb\u00e9m \u00e9 diferente. Enquanto o ISS recolhido das empresas de SCM destina-se aos cofres municipais, o ICMS destina-se aos estados e ao Distrito Federal.<\/p>\n\n\n\n

Conclus\u00e3o<\/strong><\/h2>\n\n\n\n

Em resumo, a principal diferen\u00e7a entre a tributa\u00e7\u00e3o para SCM e SVA est\u00e1 na classifica\u00e7\u00e3o dos servi\u00e7os e, consequentemente, na forma como s\u00e3o tributados. Essa distin\u00e7\u00e3o \u00e9 essencial para garantir que os provedores de internet atuem conforme as leis e contribuam para o desenvolvimento e a expans\u00e3o dos servi\u00e7os de telecomunica\u00e7\u00f5es e infraestrutura no Brasil.<\/p>\n\n\n\n

A Baecontt Assessoria Empresarial e Cont\u00e1bil, possui mais de 10 anos de experi\u00eancia no mercado e uma equipe de profissionais altamente especializados para atender sua empresa personalizadamente.<\/p>\n\n\n\n

Al\u00e9m disso, a Baecontt tamb\u00e9m \u00e9 especialista na contabilidade de empresas de telecomunica\u00e7\u00f5es.<\/p>\n\n\n\n

Entre em contato<\/a> agora mesmo, e conhe\u00e7a melhor nossos servi\u00e7os!<\/p>\n\n\n\n

Baixe agora nosso Ebook!<\/strong><\/p>\n\n\n\n

\n
Baixar Ebook<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

A tributa\u00e7\u00e3o das empresas de telecomunica\u00e7\u00f5es, como os provedores de internet no Brasil, \u00e9 bastante alta. Al\u00e9m disso, h\u00e1 alguns… Continue lendo<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[20,19,22],"class_list":["post-174","post","type-post","status-publish","format-standard","hentry","category-materia-exclusiva","tag-empresas-de-telecomunicacoes","tag-scm-e-sva","tag-tributacao"],"yoast_head":"\nSCM e SVA: qual a diferen\u00e7a na tributa\u00e7\u00e3o? - Baecontt Assessoria Empresarial e Cont\u00e1bil<\/title>\n<meta name=\"description\" content=\"Entenda as diferen\u00e7as entre SCM e SVA e como essa distin\u00e7\u00e3o pode impactar na carga tribut\u00e1ria das empresas de telecomunica\u00e7\u00f5es.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.baecontt.com.br\/blog\/2023\/11\/20\/qual-a-diferenca-de-tributacao-entre-scm-e-sva\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCM e SVA: qual a diferen\u00e7a na tributa\u00e7\u00e3o? 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