{"id":2123,"date":"2026-03-26T14:14:48","date_gmt":"2026-03-26T14:14:48","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2123"},"modified":"2026-03-30T14:19:24","modified_gmt":"2026-03-30T14:19:24","slug":"reforma-tributaria-a-incerteza-na-definicao-da-aliquota-da-cbs","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/reforma-tributaria-a-incerteza-na-definicao-da-aliquota-da-cbs\/","title":{"rendered":"Reforma Tribut\u00e1ria: A incerteza na defini\u00e7\u00e3o da al\u00edquota da CBS"},"content":{"rendered":"

Uma das raz\u00f5es da reforma tribut\u00e1ria \u00e9 acabar com o res\u00edduo tribut\u00e1rio \u2013 ou, ao menos, reduzi-lo substancialmente. Ao mesmo tempo, a Emenda Constitucional n\u00ba 132 estabeleceu a manuten\u00e7\u00e3o da carga tribut\u00e1ria,  como valor da arrecada\u00e7\u00e3o, de anos recentes. Considerando que no sistema atual da tributa\u00e7\u00e3o sobre o consumo \u00e9 praticamente imposs\u00edvel determinar com razoabilidade aquele res\u00edduo tribut\u00e1rio, foi estabelecido o ano de 2026 como \u201cper\u00edodo de teste\u201d.<\/p>\n\n\n\n

Neste ano, as empresas deveriam destacar em nota fiscal o montante de 1% a t\u00edtulo de IBS\/CBS. N\u00e3o haveria necessidade de recolhimento deste valor, tampouco da sua inclus\u00e3o no valor total da nota fiscal. Com isso, seria poss\u00edvel \u201ctestar\u201d o volume de cr\u00e9ditos e d\u00e9bitos fiscais dos novos tributos. A conclus\u00e3o desse teste deve ser utilizada como par\u00e2metro para a defini\u00e7\u00e3o da al\u00edquota, inicialmente, da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u2013 CBS, que substituir\u00e1 PIS\/Cofins j\u00e1 a partir de janeiro de 2027.<\/p>\n\n\n\n

Acontece que esse \u201cper\u00edodo de teste\u201d est\u00e1 sendo comprimido, de modo que come\u00e7amos a correr o risco de n\u00e3o haver tempo suficiente para obtermos a al\u00edquota da CBS de maneira razo\u00e1vel.<\/p>\n\n\n\n

De acordo com o Ato Conjunto RFB \/ CGIBS n\u00ba 1, de 22 de dezembro de 2025, na pr\u00e1tica, o destaque em nota fiscal do referido 1%, a t\u00edtulo de IBS\/CBS, somente ser\u00e1 obrigat\u00f3rio a partir do primeiro dia do quarto m\u00eas subsequente ao da publica\u00e7\u00e3o da parte comum dos regulamentos do IBS e da CBS (artigo 3\u00b0).  Estamos nos aproximando do fim de mar\u00e7o, e a referida parte comum dos regulamentos de IBS\/CBS n\u00e3o foi publicado. Com isso, j\u00e1 perdemos o primeiro semestre para os testes.<\/p>\n\n\n\n

Em raz\u00e3o do tempo transcorrido, atividades econ\u00f4micas sazonais podem prejudicar a defini\u00e7\u00e3o da al\u00edquota da CBS. Sem informa\u00e7\u00f5es suficientes, a al\u00edquota da CBS n\u00e3o ser\u00e1 definida de maneira a cumprir as determina\u00e7\u00f5es da Emenda Constitucional n\u00ba 132 e da Lei Complementar n\u00ba 214.<\/p>\n\n\n\n

P.S.: Apesar dessa situa\u00e7\u00e3o na defini\u00e7\u00e3o razo\u00e1vel da al\u00edquota da CBS, entendemos que as empresas podem fazer \u201cseus pr\u00f3prios testes\u201d. Ainda que de maneira individual, por esse teste, as empresas poder\u00e3o avaliar o impacto dos novos tributos  na sua opera\u00e7\u00e3o, nos seus custos e na forma\u00e7\u00e3o de pre\u00e7o, al\u00e9m de subsidiar as negocia\u00e7\u00f5es com fornecedores e clientes que, inevitavelmente, dever\u00e3o acontecer.<\/p>\n\n\n\n

\n

Source: Valor Econ\u00f4mico<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"

Uma das raz\u00f5es da reforma tribut\u00e1ria \u00e9 acabar com o res\u00edduo tribut\u00e1rio \u2013 ou, ao menos, reduzi-lo substancialmente. Ao mesmo tempo, a Emenda Constitucional n\u00ba 132 estabeleceu a manuten\u00e7\u00e3o da carga tribut\u00e1ria,  como valor da arrecada\u00e7\u00e3o, de anos recentes. Considerando que no sistema atual da tributa\u00e7\u00e3o sobre o consumo \u00e9 praticamente imposs\u00edvel determinar com razoabilidade […]<\/p>","protected":false},"author":8,"featured_media":2124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[1103,532,602,1101,533,694,467,1100,956,456,1099,273,1102,1075],"class_list":["post-2123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-aliquotacbs-2","tag-cbs","tag-cgibs","tag-emenda132","tag-ibs","tag-lc214","tag-notafiscal","tag-periododeteste","tag-piscofins","tag-reformatributaria","tag-residutributario","tag-rfb","tag-tributacaosobreoconsumo","tag-valorconomico"],"yoast_head":"\nReforma Tribut\u00e1ria: A incerteza na defini\u00e7\u00e3o da al\u00edquota da CBS - Hands on Solutions<\/title>\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.hsce.com.br\/en\/reforma-tributaria-a-incerteza-na-definicao-da-aliquota-da-cbs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma Tribut\u00e1ria: A incerteza na defini\u00e7\u00e3o da al\u00edquota da CBS - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Uma das raz\u00f5es da reforma tribut\u00e1ria \u00e9 acabar com o res\u00edduo tribut\u00e1rio \u2013 ou, ao menos, reduzi-lo substancialmente. Ao mesmo tempo, a Emenda Constitucional n\u00ba 132 estabeleceu a manuten\u00e7\u00e3o da carga tribut\u00e1ria,  como valor da arrecada\u00e7\u00e3o, de anos recentes. 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