Inspired by the classical theory of CM abelian varieties, in this paper we discuss the theory of complex multiplication for K3 surfaces. Let X be a complex K3 surface with complex multiplication by the maximal order OE of a CM field E. We compute the field of moduli of triples (T (X), B, ι), where T (X) denotes the transcendental lattice of X, B ⊂ Br(X) a finite, OE-invariant subgroup and ι :If X is defined over a number field K, we show how our results can be efficiently implemented to study the Galois-invariant part of the geometric Brauer group of X. As an application, we list all the possible groups that can appear as Br(X) Γ K when X has (geometric) maximal Picard rank, K is the field of moduli of (T (X C ), ι) and ΓK denotes its absolute Galois group.