{"id":4825,"date":"2025-03-18T15:40:11","date_gmt":"2025-03-18T18:40:11","guid":{"rendered":"https:\/\/www.bsspce.com.br\/blog\/?p=4825"},"modified":"2025-03-28T10:29:29","modified_gmt":"2025-03-28T13:29:29","slug":"pis-cofins-ibs-cbs-diferencas-oportunidades","status":"publish","type":"post","link":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/","title":{"rendered":"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades"},"content":{"rendered":"<p aria-level=\"2\"><b><span data-contrast=\"none\">Introdu\u00e7\u00e3o \u00e0 Reforma Tribut\u00e1ria Brasileira 2025-2033<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A Reforma Tribut\u00e1ria brasileira representa a maior mudan\u00e7a no sistema de tributa\u00e7\u00e3o do consumo em nossa hist\u00f3ria recente. Estamos diante de uma transforma\u00e7\u00e3o que, embora n\u00e3o seja perfeita, foi a poss\u00edvel ap\u00f3s d\u00e9cadas de tentativas frustradas de simplificar nosso complexo sistema tribut\u00e1rio.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Como especialista que estuda PIS e COFINS h\u00e1 mais de 20 anos, posso afirmar que, apesar do apego a esses tributos que me acompanharam em toda minha carreira profissional, vejo a reforma com bons olhos. O novo sistema, baseado no IBS (Imposto sobre Bens e Servi\u00e7os) e na CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os), trar\u00e1 mais seguran\u00e7a jur\u00eddica e previsibilidade para as empresas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c9 importante destacar que essa reforma j\u00e1 est\u00e1 aprovada atrav\u00e9s da Emenda Constitucional e da Lei Complementar 214\/2023. N\u00e3o h\u00e1 mais d\u00favidas sobre sua implementa\u00e7\u00e3o &#8211; o que nos resta \u00e9 compreender seus detalhes e nos preparar para as mudan\u00e7as significativas que ocorrer\u00e3o a partir de 2026.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Contexto e Aprova\u00e7\u00e3o da Reforma Tribut\u00e1ria<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A reforma tribut\u00e1ria brasileira surge ap\u00f3s in\u00fameras tentativas de simplifica\u00e7\u00e3o do sistema. O modelo atual, com diversos tributos sobre o consumo (PIS, COFINS, ICMS, ISS e IPI), \u00e9 reconhecido como um dos mais complexos e onerosos do mundo.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A aprova\u00e7\u00e3o da reforma representa um consenso pol\u00edtico raro no Brasil. N\u00e3o se trata de uma reforma de um governo espec\u00edfico, mas de um acordo amplo entre diferentes correntes pol\u00edticas que entenderam a necessidade de moderniza\u00e7\u00e3o do sistema tribut\u00e1rio brasileiro.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Cronograma de Transi\u00e7\u00e3o dos Tributos Atuais para o Novo Sistema<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A transi\u00e7\u00e3o ser\u00e1 gradual, permitindo que empresas e governos se adaptem \u00e0s mudan\u00e7as:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2025<\/span><\/b><span data-contrast=\"auto\">: Ano de prepara\u00e7\u00e3o. Os tributos atuais seguem normais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2026<\/span><\/b><span data-contrast=\"auto\">: In\u00edcio do teste da CBS e IBS com al\u00edquota de teste de 1% (compens\u00e1vel com PIS\/COFINS).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2027<\/span><\/b><span data-contrast=\"auto\">: Fim do PIS e COFINS. In\u00edcio integral da CBS. Redu\u00e7\u00e3o a zero do IPI para a maioria dos produtos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2029-2032<\/span><\/b><span data-contrast=\"auto\">: Aumento gradual do IBS e redu\u00e7\u00e3o do ICMS e ISS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2033<\/span><\/b><span data-contrast=\"auto\">: Implementa\u00e7\u00e3o completa do novo sistema. Fim do ICMS e ISS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Vis\u00e3o geral da mudan\u00e7a PIS\/COFINS para CBS e ICMS\/ISS para IBS<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A transforma\u00e7\u00e3o substituir\u00e1 cinco tributos (PIS, COFINS, ICMS, ISS e parcialmente o IPI) por dois novos tributos principais:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/span><\/b><span data-contrast=\"auto\">: Tributo federal que substituir\u00e1 PIS e COFINS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IBS (Imposto sobre Bens e Servi\u00e7os)<\/span><\/b><span data-contrast=\"auto\">: Tributo de compet\u00eancia compartilhada entre estados e munic\u00edpios que substituir\u00e1 ICMS e ISS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Adicionalmente, teremos o Imposto Seletivo, com car\u00e1ter extrafiscal, focado em produtos prejudiciais \u00e0 sa\u00fade e ao meio ambiente.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">Principais Diferen\u00e7as entre PIS\/COFINS e CBS\/IBS<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Mudan\u00e7as no fato gerador e base de c\u00e1lculo<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Uma das transforma\u00e7\u00f5es mais profundas est\u00e1 na pr\u00f3pria defini\u00e7\u00e3o do que ser\u00e1 tributado. O PIS e COFINS possuem dois regimes distintos com fatos geradores diferentes:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Regime cumulativo<\/span><\/b><span data-contrast=\"auto\">: Fato gerador restrito ao faturamento\/receita bruta (vendas e servi\u00e7os).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Regime n\u00e3o-cumulativo<\/span><\/b><span data-contrast=\"auto\">: Fato gerador abrange todas as receitas da empresa.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Com o IBS e a CBS, essa distin\u00e7\u00e3o deixa de existir. O novo fato gerador ser\u00e1 abrangente, incluindo todas as opera\u00e7\u00f5es com bens e servi\u00e7os, independentemente da classifica\u00e7\u00e3o da receita.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">O novo conceito de base ampla de tributa\u00e7\u00e3o<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O objetivo \u00e9 ter uma base de c\u00e1lculo ampla, evitando as in\u00fameras discuss\u00f5es atuais sobre o que integra ou n\u00e3o a base tribut\u00e1vel. Por exemplo, uma receita de aluguel, que hoje pode ou n\u00e3o ser tributada dependendo do regime da empresa, passar\u00e1 a ser tributada em todos os casos no novo sistema.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esta &#8220;base ampla&#8221; visa acabar com distin\u00e7\u00f5es complexas entre receitas operacionais e n\u00e3o operacionais, simplificando a apura\u00e7\u00e3o e reduzindo lit\u00edgios. Ser\u00e3o tributadas desde vendas de mercadorias at\u00e9 receitas financeiras, juros e multas recebidas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">Transi\u00e7\u00e3o do c\u00e1lculo &#8220;por dentro&#8221; para &#8220;por fora&#8221;<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Outra mudan\u00e7a significativa ser\u00e1 na forma de c\u00e1lculo dos tributos. Hoje, os tributos s\u00e3o calculados &#8220;por dentro&#8221;, ou seja, incidem sobre o valor que j\u00e1 inclui o pr\u00f3prio tributo, o que dificulta a visualiza\u00e7\u00e3o clara da carga tribut\u00e1ria.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No novo sistema, a tributa\u00e7\u00e3o ser\u00e1 &#8220;por fora&#8221;, seguindo padr\u00f5es internacionais. Isso significa que o valor do tributo ser\u00e1 destacado separadamente do valor do bem ou servi\u00e7o, proporcionando maior transpar\u00eancia.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Na pr\u00e1tica, quando voc\u00ea comprar um produto, ver\u00e1 claramente quanto custa o produto em si e quanto representa o tributo, semelhante ao que ocorre em pa\u00edses como os Estados Unidos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Transforma\u00e7\u00e3o dos regimes cumulativo e n\u00e3o-cumulativo<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Hoje, o PIS e COFINS possuem dois regimes de apura\u00e7\u00e3o:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Regime cumulativo<\/span><\/b><span data-contrast=\"auto\">: Al\u00edquotas menores (3,65%), sem direito a cr\u00e9ditos, aplicado principalmente a empresas do lucro presumido.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Regime n\u00e3o-cumulativo<\/span><\/b><span data-contrast=\"auto\">: Al\u00edquotas maiores (9,25%), com direito a cr\u00e9ditos, aplicado somente a empresas do lucro real.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Com a CBS e o IBS, todos os contribuintes estar\u00e3o no regime n\u00e3o-cumulativo, permitindo o aproveitamento de cr\u00e9ditos. Isso representa uma simplifica\u00e7\u00e3o importante, mas tamb\u00e9m exigir\u00e1 adapta\u00e7\u00f5es significativas das empresas que hoje est\u00e3o no regime cumulativo.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">O fim da distin\u00e7\u00e3o entre lucro presumido e lucro real para tributa\u00e7\u00e3o<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O enquadramento tribut\u00e1rio j\u00e1 n\u00e3o depender\u00e1 mais do regime de apura\u00e7\u00e3o do imposto de renda. Uma empresa optante pelo lucro presumido, que hoje est\u00e1 no regime cumulativo de PIS\/COFINS, passar\u00e1 a estar no regime n\u00e3o-cumulativo da CBS, com direito a cr\u00e9ditos, mas tamb\u00e9m com necessidade de controle mais rigoroso.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Nova Sistem\u00e1tica de Al\u00edquotas<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A al\u00edquota total estimada inicialmente ser\u00e1 de aproximadamente 28% (embora ainda n\u00e3o esteja definitivamente estabelecida), distribu\u00edda da seguinte forma:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">CBS (federal)<\/span><\/b><span data-contrast=\"auto\">: Aproximadamente 8,49%<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IBS-UF (estadual)<\/span><\/b><span data-contrast=\"auto\">: Aproximadamente 16,58%<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IBS municipal<\/span><\/b><span data-contrast=\"auto\">: Aproximadamente 2,90%<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00c9 importante entender que essa mudan\u00e7a n\u00e3o significa necessariamente um aumento da carga tribut\u00e1ria total, pois a base de c\u00e1lculo tamb\u00e9m muda. Por exemplo, se analisarmos um produto que hoje \u00e9 tributado por ICMS (18%) e PIS\/COFINS (9,25%), a carga efetiva atual pode chegar a 34,38% devido ao c\u00e1lculo &#8220;por dentro&#8221;, enquanto no novo sistema seria 27,97% com c\u00e1lculo &#8220;por fora&#8221;.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">Al\u00edquota de refer\u00eancia e varia\u00e7\u00f5es por estado e munic\u00edpio<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Um ponto crucial \u00e9 que a al\u00edquota de 28% ser\u00e1 uma refer\u00eancia, definida pelo Senado Federal. Estados e munic\u00edpios ter\u00e3o compet\u00eancia para definir suas pr\u00f3prias al\u00edquotas, que poder\u00e3o ser maiores ou menores que a al\u00edquota de refer\u00eancia.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Isso significa que poderemos ter al\u00edquotas diferentes em cada munic\u00edpio ou estado, o que representa um desafio log\u00edstico, especialmente para empresas que atuam em m\u00faltiplas localidades.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">Composi\u00e7\u00e3o da al\u00edquota total (CBS, IBS-UF e IBS municipal)<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A al\u00edquota total ser\u00e1 composta por tr\u00eas partes, cada uma definida por uma esfera de governo:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">CBS<\/span><\/b><span data-contrast=\"auto\">: Definida por lei federal<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IBS-UF<\/span><\/b><span data-contrast=\"auto\">: Definida por lei estadual<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IBS municipal<\/span><\/b><span data-contrast=\"auto\">: Definida por lei municipal<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Apesar dessa fragmenta\u00e7\u00e3o, o recolhimento ser\u00e1 unificado, com a distribui\u00e7\u00e3o dos valores sendo feita pelo comit\u00ea gestor dos tributos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">O Sistema de Cr\u00e9ditos no Novo Modelo<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Base ampla para cr\u00e9ditos vs. lista taxativa do PIS\/COFINS<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Uma das maiores cr\u00edticas ao sistema atual de PIS\/COFINS n\u00e3o-cumulativo \u00e9 a lista taxativa de itens que geram cr\u00e9dito. Hoje, s\u00f3 \u00e9 poss\u00edvel tomar cr\u00e9dito de itens expressamente previstos no art. 3\u00ba das Leis 10.637\/2002 e 10.833\/2003 (insumos, bens para revenda, energia, aluguel, leasing, bens do ativo).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No novo sistema, o conceito de cr\u00e9dito ser\u00e1 amplo: tudo o que for adquirido de outra pessoa jur\u00eddica e for tributado gerar\u00e1 cr\u00e9dito, com poucas exce\u00e7\u00f5es (como itens para consumo pessoal).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Isso eliminar\u00e1 anos de discuss\u00f5es jur\u00eddicas sobre conceitos como &#8220;insumos&#8221;, trazendo mais seguran\u00e7a para as empresas e reduzindo lit\u00edgios com o Fisco.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">A Inova\u00e7\u00e3o do Cr\u00e9dito Vinculado ao Pagamento Efetivo<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Talvez a mudan\u00e7a mais revolucion\u00e1ria seja a vincula\u00e7\u00e3o do cr\u00e9dito ao efetivo pagamento do tributo pelo fornecedor. Diferente do sistema atual de PIS\/Cofins, onde legalmente nem o destaque do tributo na nota fiscal \u00e9 obrigat\u00f3rio para gerar cr\u00e9dito, no novo sistema:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">O fornecedor emite a nota fiscal com destaque do tributo (fato gerador)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">O fornecedor efetua o pagamento do tributo (normalmente no m\u00eas seguinte)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Somente ap\u00f3s o pagamento, o cr\u00e9dito \u00e9 habilitado para o adquirente<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Isso impactar\u00e1 significativamente o fluxo de caixa das empresas e exigir\u00e1 maior aten\u00e7\u00e3o na escolha de fornecedores, pois fornecedores inadimplentes poder\u00e3o comprometer o direito ao cr\u00e9dito de seus clientes.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Split Payment e suas Implica\u00e7\u00f5es no Fluxo de Caixa<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para operacionalizar o novo sistema, ser\u00e1 implementado o mecanismo de &#8220;split payment&#8221; (pagamento dividido), especialmente para as opera\u00e7\u00f5es de varejo com cart\u00e3o de cr\u00e9dito\/d\u00e9bito.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Funcionar\u00e1 assim: quando um cliente paga com cart\u00e3o, o valor da mercadoria vai para o vendedor, mas o valor do tributo \u00e9 automaticamente direcionado para o comit\u00ea gestor.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esse sistema garantir\u00e1 maior efici\u00eancia na arrecada\u00e7\u00e3o e no controle dos cr\u00e9ditos, mas tamb\u00e9m trar\u00e1 desafios de adapta\u00e7\u00e3o para os sistemas de gest\u00e3o e fluxo de caixa das empresas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">Impactos Setoriais da Reforma Tribut\u00e1ria<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Efeitos no setor de servi\u00e7os<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O setor de servi\u00e7os provavelmente ser\u00e1 o mais impactado pela reforma. Isso porque hoje a tributa\u00e7\u00e3o sobre servi\u00e7os \u00e9 relativamente baixa:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">ISS<\/span><\/b><span data-contrast=\"auto\">: Geralmente entre 2% e 5%<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">PIS\/COFINS<\/span><\/b><span data-contrast=\"auto\">: Para empresas do lucro presumido, 3,65%<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Com a reforma, a tributa\u00e7\u00e3o unificada (IBS + CBS) ser\u00e1 significativamente mais alta. Isso pode levar a um aumento nos pre\u00e7os dos servi\u00e7os ou a uma redu\u00e7\u00e3o nas margens das empresas prestadoras de servi\u00e7os.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">H\u00e1 previs\u00e3o de regimes diferenciados para alguns segmentos de servi\u00e7os, com al\u00edquotas reduzidas, mas grande parte do setor enfrentar\u00e1 uma carga tribut\u00e1ria maior.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Implica\u00e7\u00f5es para ind\u00fastria e com\u00e9rcio<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para a ind\u00fastria e o com\u00e9rcio, o impacto ser\u00e1 variado:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Empresas com benef\u00edcios fiscais<\/span><\/b><span data-contrast=\"auto\">: Aquelas que hoje contam com incentivos fiscais estaduais podem ver sua carga tribut\u00e1ria aumentar com o fim desses benef\u00edcios.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Empresas sem benef\u00edcios especiais<\/span><\/b><span data-contrast=\"auto\">: Podem experimentar uma redu\u00e7\u00e3o na carga tribut\u00e1ria, devido \u00e0 simplifica\u00e7\u00e3o e ao fim da tributa\u00e7\u00e3o &#8220;por dentro&#8221;.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Outro impacto significativo ser\u00e1 o fim da &#8220;guerra fiscal&#8221; entre estados. Como a tributa\u00e7\u00e3o passar\u00e1 a ser no destino (onde o consumidor est\u00e1) e n\u00e3o mais na origem (onde a empresa est\u00e1), perder\u00e1 sentido a concess\u00e3o de benef\u00edcios fiscais para atrair empresas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Isso pode levar a uma reorganiza\u00e7\u00e3o geogr\u00e1fica das empresas, que n\u00e3o mais precisar\u00e3o se instalar em determinados estados apenas por vantagens tribut\u00e1rias.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">A Continuidade do Simples Nacional e suas Adapta\u00e7\u00f5es<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O Simples Nacional ser\u00e1 mantido na reforma tribut\u00e1ria. As empresas optantes continuar\u00e3o tendo a mesma carga tribut\u00e1ria total que t\u00eam hoje, apenas com a substitui\u00e7\u00e3o dos tributos atuais pelos novos tributos (CBS e IBS).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No entanto, haver\u00e1 uma mudan\u00e7a importante: hoje, quando uma empresa do Simples vende para outra empresa, o comprador tem direito a cr\u00e9dito integral de PIS e COFINS, mesmo que a empresa do Simples recolha um valor menor desses tributos. Isso se tornar\u00e1 imposs\u00edvel no novo sistema, onde o cr\u00e9dito est\u00e1 vinculado ao efetivo pagamento.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">A op\u00e7\u00e3o de tributar CBS e IBS separadamente para gerar cr\u00e9ditos normais<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para n\u00e3o prejudicar as empresas do Simples que vendem para outras empresas, a reforma prev\u00ea uma op\u00e7\u00e3o: a empresa do Simples poder\u00e1 optar por recolher o IBS e a CBS separadamente do restante dos tributos do Simples.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Isso permitir\u00e1 que ela gere cr\u00e9ditos normais para seus clientes, mantendo-se competitiva nas vendas para outras empresas. Todos os demais tributos continuar\u00e3o sendo recolhidos pelo Simples Nacional.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Essa op\u00e7\u00e3o ser\u00e1 particularmente importante para empresas do Simples que atuam no B2B (venda para outras empresas), enquanto pode n\u00e3o fazer sentido para aquelas que vendem principalmente para o consumidor final.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">Benef\u00edcios Fiscais no Novo Sistema<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Cesta B\u00e1sica Nacional de Alimentos e al\u00edquota zero<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Uma das inova\u00e7\u00f5es importantes ser\u00e1 a cria\u00e7\u00e3o de uma Cesta B\u00e1sica Nacional de Alimentos, com al\u00edquota zero. Isso substituir\u00e1 as atuais cestas b\u00e1sicas estaduais, que variam significativamente entre os estados.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A defini\u00e7\u00e3o dos produtos que comp\u00f5em a cesta b\u00e1sica j\u00e1 est\u00e1 na Lei Complementar e ser\u00e1 uniforme em todo o territ\u00f3rio nacional. Isso significa que um mesmo produto ter\u00e1 o mesmo tratamento tribut\u00e1rio em qualquer parte do pa\u00eds.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Regimes diferenciados e regimes espec\u00edficos<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A reforma prev\u00ea dois tipos de tratamentos tribut\u00e1rios especiais:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Regimes diferenciados<\/span><\/b><span data-contrast=\"auto\">: Essencialmente s\u00e3o benef\u00edcios fiscais, com redu\u00e7\u00e3o de al\u00edquotas para determinados setores, principalmente servi\u00e7os. Ser\u00e3o nacionais e uniformes.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Regimes espec\u00edficos<\/span><\/b><span data-contrast=\"auto\">: N\u00e3o s\u00e3o propriamente benef\u00edcios, mas tratamentos diferenciados para setores com peculiaridades operacionais, como combust\u00edveis, servi\u00e7os financeiros, im\u00f3veis etc.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Esses regimes j\u00e1 est\u00e3o definidos na Lei Complementar e ser\u00e3o aplicados uniformemente em todo o pa\u00eds, n\u00e3o podendo ser alterados por estados ou munic\u00edpios individualmente.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">O Fim dos Benef\u00edcios Fiscais Regionais do ICMS<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Um dos objetivos centrais da reforma \u00e9 acabar com a &#8220;guerra fiscal&#8221; entre estados. Isso significa o fim dos benef\u00edcios fiscais regionais de ICMS que hoje s\u00e3o utilizados para atrair empresas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A mudan\u00e7a para a tributa\u00e7\u00e3o no destino torna esses benef\u00edcios ineficazes, j\u00e1 que o imposto ser\u00e1 devido onde o consumidor est\u00e1, n\u00e3o onde a empresa est\u00e1 instalada.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Isso deve levar a uma reorganiza\u00e7\u00e3o da log\u00edstica de muitas empresas, que poder\u00e3o escolher sua localiza\u00e7\u00e3o com base em fatores log\u00edsticos e operacionais, n\u00e3o mais por vantagens tribut\u00e1rias.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">A manuten\u00e7\u00e3o dos benef\u00edcios da Zona Franca de Manaus<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A Zona Franca de Manaus foi uma exce\u00e7\u00e3o na reforma. Seus benef\u00edcios ser\u00e3o mantidos, principalmente atrav\u00e9s do IPI, que continuar\u00e1 existindo com al\u00edquota zero para a maioria dos produtos, exceto aqueles produzidos na Zona Franca.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Assim, produtos industrializados na Zona Franca manter\u00e3o vantagem competitiva em rela\u00e7\u00e3o aos produzidos no restante do pa\u00eds, preservando o modelo de desenvolvimento regional.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">Prepara\u00e7\u00e3o para a Transi\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Calend\u00e1rio de implementa\u00e7\u00e3o 2026-2033<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A prepara\u00e7\u00e3o precisa come\u00e7ar imediatamente, mesmo com a implementa\u00e7\u00e3o gradual:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2025<\/span><\/b><span data-contrast=\"auto\">: Ano decisivo para prepara\u00e7\u00e3o, adequa\u00e7\u00e3o de sistemas e planejamento.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2026<\/span><\/b><span data-contrast=\"auto\">: In\u00edcio dos testes com al\u00edquota de 1%, compens\u00e1vel com PIS\/COFINS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2027<\/span><\/b><span data-contrast=\"auto\">: Extin\u00e7\u00e3o do PIS\/COFINS e implementa\u00e7\u00e3o integral da CBS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2029-2032<\/span><\/b><span data-contrast=\"auto\">: Aumento gradual do IBS (10%, 20%, 30%, 40% da al\u00edquota final) e redu\u00e7\u00e3o proporcional de ICMS e ISS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2033<\/span><\/b><span data-contrast=\"auto\">: Implementa\u00e7\u00e3o completa e extin\u00e7\u00e3o definitiva de ICMS e ISS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">A Fase de Teste em 2026 (al\u00edquota de 1%)<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Em 2026, teremos a fase de teste do novo sistema. A CBS e o IBS come\u00e7ar\u00e3o a ser aplicados com uma al\u00edquota de teste de 1% (0,9% para CBS e 0,1% para IBS).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Este valor ser\u00e1 compens\u00e1vel com o PIS e COFINS, de modo que n\u00e3o haver\u00e1 aumento da carga tribut\u00e1ria. Mais importante ainda, as empresas que cumprirem corretamente as obriga\u00e7\u00f5es acess\u00f3rias (especialmente a emiss\u00e3o de notas fiscais) poder\u00e3o ser dispensadas do pagamento.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O objetivo principal desta fase \u00e9 testar os sistemas e procedimentos, familiarizando as empresas com o novo modelo de tributa\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Mudan\u00e7as nas obriga\u00e7\u00f5es acess\u00f3rias e nota fiscal eletr\u00f4nica<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A partir de 2026, a nota fiscal eletr\u00f4nica j\u00e1 precisar\u00e1 contemplar os novos tributos. O layout j\u00e1 foi alterado, criando campos espec\u00edficos para:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">CBS<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">IBS-UF (estadual)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">IBS municipal<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Imposto Seletivo<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Os sistemas de gest\u00e3o e emiss\u00e3o de notas fiscais precisar\u00e3o ser adaptados para essa nova realidade. As empresas que n\u00e3o se prepararem a tempo poder\u00e3o enfrentar dificuldades operacionais significativas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">An\u00e1lise de impacto na carga tribut\u00e1ria da empresa<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Cada empresa deve fazer uma an\u00e1lise individualizada do impacto da reforma em sua carga tribut\u00e1ria. N\u00e3o \u00e9 poss\u00edvel generalizar, pois o impacto depender\u00e1 de diversos fatores:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Setor de atua\u00e7\u00e3o<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Regime tribut\u00e1rio atual<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Benef\u00edcios fiscais vigentes<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Cadeia de fornecedores e clientes<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Localiza\u00e7\u00e3o geogr\u00e1fica<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Para alguns, a carga poder\u00e1 diminuir, para outros, aumentar. O importante \u00e9 fazer essa an\u00e1lise o quanto antes para permitir ajustes estrat\u00e9gicos e operacionais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">Considera\u00e7\u00f5es Pr\u00e1ticas para Contadores e Empresas<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Seguran\u00e7a jur\u00eddica e previsibilidade com o novo sistema<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Uma das grandes vantagens do novo sistema ser\u00e1 a maior seguran\u00e7a jur\u00eddica. Quest\u00f5es que hoje geram in\u00fameros lit\u00edgios, como o conceito de insumos para PIS\/COFINS, deixar\u00e3o de existir com a base ampla de cr\u00e9ditos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A previsibilidade tamb\u00e9m aumentar\u00e1, com regras mais claras e menos sujeitas a interpreta\u00e7\u00f5es divergentes. Isso deve reduzir o contencioso tribut\u00e1rio e permitir planejamentos mais seguros.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Oportunidades profissionais na fase de transi\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A transi\u00e7\u00e3o representar\u00e1 uma grande oportunidade para contadores e consultores tribut\u00e1rios. Todas as empresas precisar\u00e3o de aux\u00edlio para compreender e se adaptar ao novo sistema.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Como todos est\u00e3o aprendendo ao mesmo tempo, profissionais que se capacitarem rapidamente ter\u00e3o vantagem competitiva significativa. O per\u00edodo de transi\u00e7\u00e3o exigir\u00e1 consultoria especializada, avalia\u00e7\u00f5es de impacto e restrutura\u00e7\u00f5es operacionais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">O fim da substitui\u00e7\u00e3o tribut\u00e1ria e suas implica\u00e7\u00f5es<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A substitui\u00e7\u00e3o tribut\u00e1ria, mecanismo amplamente utilizado no ICMS atual e com aplica\u00e7\u00e3o limitada no PIS\/COFINS, ser\u00e1 extinta no novo sistema.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Este modelo n\u00e3o faz sentido na tributa\u00e7\u00e3o por destino, sendo incompat\u00edvel com a l\u00f3gica do IBS e da CBS. A exce\u00e7\u00e3o ser\u00e3o os regimes espec\u00edficos para determinados setores, como combust\u00edveis.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O fim da substitui\u00e7\u00e3o tribut\u00e1ria eliminar\u00e1 complexidades e distor\u00e7\u00f5es, mas exigir\u00e1 adapta\u00e7\u00e3o das empresas que hoje operam nesse regime.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"2\"><b><span data-contrast=\"none\">Conclus\u00e3o: Desafios e Oportunidades da Reforma<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Simplifica\u00e7\u00e3o vs. complexidade no novo sistema<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O novo sistema ser\u00e1, em muitos aspectos, mais simples que o atual. A unifica\u00e7\u00e3o de tributos, a base ampla para d\u00e9bitos e cr\u00e9ditos, e o fim de distor\u00e7\u00f5es como a tributa\u00e7\u00e3o &#8220;por dentro&#8221; representam simplifica\u00e7\u00f5es importantes.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No entanto, novos desafios surgir\u00e3o, como o sistema de cr\u00e9dito vinculado ao pagamento efetivo e a possibilidade de al\u00edquotas diferentes em cada munic\u00edpio.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A complexidade migra de um aspecto para outro, mas o saldo geral deve ser positivo em termos de simplifica\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Prepara\u00e7\u00e3o necess\u00e1ria para empresas<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As empresas precisam iniciar imediatamente sua prepara\u00e7\u00e3o para o novo sistema:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">An\u00e1lise de impacto<\/span><\/b><span data-contrast=\"auto\">: Avaliar como a reforma afetar\u00e1 a carga tribut\u00e1ria, o fluxo de caixa e as opera\u00e7\u00f5es.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Adapta\u00e7\u00e3o de sistemas<\/span><\/b><span data-contrast=\"auto\">: Adequar os sistemas de gest\u00e3o, faturamento e contabilidade para contemplar os novos tributos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Capacita\u00e7\u00e3o da equipe<\/span><\/b><span data-contrast=\"auto\">: Treinar colaboradores da \u00e1rea fiscal e cont\u00e1bil sobre as novas regras.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Revis\u00e3o da cadeia de fornecedores<\/span><\/b><span data-contrast=\"auto\">: Avaliar fornecedores considerando que a pontualidade no pagamento de tributos ser\u00e1 crucial para o aproveitamento de cr\u00e9ditos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Aptos\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Planejamento estrat\u00e9gico<\/span><\/b><span data-contrast=\"auto\">: Reavaliar localiza\u00e7\u00e3o, log\u00edstica e pol\u00edtica de pre\u00e7os diante do novo cen\u00e1rio.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">O que Esperar nos Pr\u00f3ximos Anos<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os pr\u00f3ximos anos ser\u00e3o de adapta\u00e7\u00e3o e aprendizado. A implementa\u00e7\u00e3o gradual permitir\u00e1 ajustes e corre\u00e7\u00f5es de rumo, mas exigir\u00e1 aten\u00e7\u00e3o constante.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c9 prov\u00e1vel que surjam discuss\u00f5es e quest\u00f5es n\u00e3o previstas inicialmente, que precisar\u00e3o ser endere\u00e7adas ao longo do processo de implementa\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No entanto, passado o per\u00edodo de transi\u00e7\u00e3o, espera-se um sistema tribut\u00e1rio mais moderno, simples e alinhado com as melhores pr\u00e1ticas internacionais, que favore\u00e7a o desenvolvimento econ\u00f4mico e a competitividade das empresas brasileiras.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A reforma tribut\u00e1ria n\u00e3o \u00e9 perfeita, mas representa um avan\u00e7o significativo em rela\u00e7\u00e3o ao sistema atual. Empresas e profissionais que se prepararem adequadamente poder\u00e3o n\u00e3o apenas minimizar impactos negativos, mas tamb\u00e9m aproveitar oportunidades que surgir\u00e3o com as mudan\u00e7as.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introdu\u00e7\u00e3o \u00e0 Reforma Tribut\u00e1ria Brasileira 2025-2033\u00a0 A Reforma Tribut\u00e1ria brasileira representa a maior mudan\u00e7a no sistema de tributa\u00e7\u00e3o do consumo em nossa hist\u00f3ria recente. Estamos diante de uma transforma\u00e7\u00e3o que, embora n\u00e3o seja perfeita, foi a poss\u00edvel ap\u00f3s d\u00e9cadas de tentativas frustradas de simplificar nosso complexo sistema tribut\u00e1rio.\u00a0 Como especialista que estuda PIS e COFINS &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\"> <span class=\"screen-reader-text\">PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades<\/span> Leia mais \u00bb<\/a><\/p>\n","protected":false},"author":22,"featured_media":4826,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[338,33,98,339,32,60,251],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades - BSSP Blog<\/title>\n<meta name=\"description\" content=\"A transi\u00e7\u00e3o do PIS\/Cofins para a CBS e do ICMS\/ISS para o IBS marcar\u00e1 uma nova era na tributa\u00e7\u00e3o do consumo no Brasil.\" \/>\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.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades - BSSP Blog\" \/>\n<meta property=\"og:description\" content=\"A transi\u00e7\u00e3o do PIS\/Cofins para a CBS e do ICMS\/ISS para o IBS marcar\u00e1 uma nova era na tributa\u00e7\u00e3o do consumo no Brasil.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\" \/>\n<meta property=\"og:site_name\" content=\"BSSP Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/bsspcentroeducacional\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-18T18:40:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-28T13:29:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"517\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Fabio Rodrigues\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Fabio Rodrigues\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\"},\"author\":{\"name\":\"Fabio Rodrigues\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/person\/f83c348d23a193d4c32c85fa9bfca655\"},\"headline\":\"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades\",\"datePublished\":\"2025-03-18T18:40:11+00:00\",\"dateModified\":\"2025-03-28T13:29:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\"},\"wordCount\":3401,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg\",\"keywords\":[\"CBS e IBS\",\"COFINS\",\"ICMS\",\"mudan\u00e7as fiscais\",\"PIS\",\"planejamento tribut\u00e1rio\",\"Reforma Tribut\u00e1ria\"],\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\",\"url\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\",\"name\":\"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades - BSSP Blog\",\"isPartOf\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg\",\"datePublished\":\"2025-03-18T18:40:11+00:00\",\"dateModified\":\"2025-03-28T13:29:29+00:00\",\"description\":\"A transi\u00e7\u00e3o do PIS\/Cofins para a CBS e do ICMS\/ISS para o IBS marcar\u00e1 uma nova era na tributa\u00e7\u00e3o do consumo no Brasil.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage\",\"url\":\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg\",\"contentUrl\":\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg\",\"width\":800,\"height\":517,\"caption\":\"pis-cofins-ibs-cbs-diferencas-oportunidades\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.bsspce.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tribut\u00e1rio\",\"item\":\"https:\/\/www.bsspce.com.br\/blog\/category\/tributario\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#website\",\"url\":\"https:\/\/www.bsspce.com.br\/blog\/\",\"name\":\"BSSP Blog\",\"description\":\"Conte\u00fado para profissionais que plantam sua Boa Sorte\",\"publisher\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.bsspce.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#organization\",\"name\":\"BSSP\",\"url\":\"https:\/\/www.bsspce.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2020\/04\/cropped-logo-BSSP-blog-95x26-1.png\",\"contentUrl\":\"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2020\/04\/cropped-logo-BSSP-blog-95x26-1.png\",\"width\":95,\"height\":26,\"caption\":\"BSSP\"},\"image\":{\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/bsspcentroeducacional\/\",\"https:\/\/www.instagram.com\/bsspcentroeducacional\/\",\"https:\/\/www.linkedin.com\/school\/bsspcentroeducacional\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/person\/f83c348d23a193d4c32c85fa9bfca655\",\"name\":\"Fabio Rodrigues\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e0b063313b2c8e6c14ee8dd65bd5c91a?s=96&d=blank&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e0b063313b2c8e6c14ee8dd65bd5c91a?s=96&d=blank&r=g\",\"caption\":\"Fabio Rodrigues\"},\"description\":\"Advogado. Mestre em Ci\u00eancias Cont\u00e1beis. Autor e coautor de diversos livros na \u00e1rea cont\u00e1bil e tribut\u00e1ria. Palestrante e professor em cursos de p\u00f3s-gradua\u00e7\u00e3o. Diretor na Busca Legal Tecnologia e na BSSP P\u00f3s-Gradua\u00e7\u00e3o.\",\"url\":\"https:\/\/www.bsspce.com.br\/blog\/author\/fabio-rodrigues\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades - BSSP Blog","description":"A transi\u00e7\u00e3o do PIS\/Cofins para a CBS e do ICMS\/ISS para o IBS marcar\u00e1 uma nova era na tributa\u00e7\u00e3o do consumo no Brasil.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/","og_locale":"pt_BR","og_type":"article","og_title":"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades - BSSP Blog","og_description":"A transi\u00e7\u00e3o do PIS\/Cofins para a CBS e do ICMS\/ISS para o IBS marcar\u00e1 uma nova era na tributa\u00e7\u00e3o do consumo no Brasil.","og_url":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/","og_site_name":"BSSP Blog","article_publisher":"https:\/\/www.facebook.com\/bsspcentroeducacional\/","article_published_time":"2025-03-18T18:40:11+00:00","article_modified_time":"2025-03-28T13:29:29+00:00","og_image":[{"width":800,"height":517,"url":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg","type":"image\/jpeg"}],"author":"Fabio Rodrigues","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Fabio Rodrigues","Est. tempo de leitura":"17 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#article","isPartOf":{"@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/"},"author":{"name":"Fabio Rodrigues","@id":"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/person\/f83c348d23a193d4c32c85fa9bfca655"},"headline":"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades","datePublished":"2025-03-18T18:40:11+00:00","dateModified":"2025-03-28T13:29:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/"},"wordCount":3401,"commentCount":0,"publisher":{"@id":"https:\/\/www.bsspce.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg","keywords":["CBS e IBS","COFINS","ICMS","mudan\u00e7as fiscais","PIS","planejamento tribut\u00e1rio","Reforma Tribut\u00e1ria"],"articleSection":["Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/","url":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/","name":"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades - BSSP Blog","isPartOf":{"@id":"https:\/\/www.bsspce.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage"},"image":{"@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg","datePublished":"2025-03-18T18:40:11+00:00","dateModified":"2025-03-28T13:29:29+00:00","description":"A transi\u00e7\u00e3o do PIS\/Cofins para a CBS e do ICMS\/ISS para o IBS marcar\u00e1 uma nova era na tributa\u00e7\u00e3o do consumo no Brasil.","breadcrumb":{"@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#primaryimage","url":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg","contentUrl":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2025\/03\/pis-cofins-dcomercio-748x483-1.jpg","width":800,"height":517,"caption":"pis-cofins-ibs-cbs-diferencas-oportunidades"},{"@type":"BreadcrumbList","@id":"https:\/\/www.bsspce.com.br\/blog\/pis-cofins-ibs-cbs-diferencas-oportunidades\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bsspce.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Tribut\u00e1rio","item":"https:\/\/www.bsspce.com.br\/blog\/category\/tributario\/"},{"@type":"ListItem","position":3,"name":"PIS\/Cofins x IBS\/CBS: Diferen\u00e7as e Oportunidades"}]},{"@type":"WebSite","@id":"https:\/\/www.bsspce.com.br\/blog\/#website","url":"https:\/\/www.bsspce.com.br\/blog\/","name":"BSSP Blog","description":"Conte\u00fado para profissionais que plantam sua Boa Sorte","publisher":{"@id":"https:\/\/www.bsspce.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bsspce.com.br\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.bsspce.com.br\/blog\/#organization","name":"BSSP","url":"https:\/\/www.bsspce.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2020\/04\/cropped-logo-BSSP-blog-95x26-1.png","contentUrl":"https:\/\/www.bsspce.com.br\/blog\/wp-content\/uploads\/2020\/04\/cropped-logo-BSSP-blog-95x26-1.png","width":95,"height":26,"caption":"BSSP"},"image":{"@id":"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/bsspcentroeducacional\/","https:\/\/www.instagram.com\/bsspcentroeducacional\/","https:\/\/www.linkedin.com\/school\/bsspcentroeducacional\/"]},{"@type":"Person","@id":"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/person\/f83c348d23a193d4c32c85fa9bfca655","name":"Fabio Rodrigues","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.bsspce.com.br\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e0b063313b2c8e6c14ee8dd65bd5c91a?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e0b063313b2c8e6c14ee8dd65bd5c91a?s=96&d=blank&r=g","caption":"Fabio Rodrigues"},"description":"Advogado. Mestre em Ci\u00eancias Cont\u00e1beis. Autor e coautor de diversos livros na \u00e1rea cont\u00e1bil e tribut\u00e1ria. Palestrante e professor em cursos de p\u00f3s-gradua\u00e7\u00e3o. Diretor na Busca Legal Tecnologia e na BSSP P\u00f3s-Gradua\u00e7\u00e3o.","url":"https:\/\/www.bsspce.com.br\/blog\/author\/fabio-rodrigues\/"}]}},"_links":{"self":[{"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/posts\/4825"}],"collection":[{"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/comments?post=4825"}],"version-history":[{"count":3,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/posts\/4825\/revisions"}],"predecessor-version":[{"id":4829,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/posts\/4825\/revisions\/4829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/media\/4826"}],"wp:attachment":[{"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/media?parent=4825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/categories?post=4825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bsspce.com.br\/blog\/wp-json\/wp\/v2\/tags?post=4825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}