{"id":11604,"date":"2025-11-07T17:26:50","date_gmt":"2025-11-07T20:26:50","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11604"},"modified":"2025-11-10T10:38:13","modified_gmt":"2025-11-10T13:38:13","slug":"simples-nacional-modelos-hibridos","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/","title":{"rendered":"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS"},"content":{"rendered":"\n<p>A Reforma Tribut\u00e1ria <strong>manteve o regime tribut\u00e1rio do Simples Nacional<\/strong> e introduziu o conceito de <strong>regime h\u00edbrido<\/strong>, aplic\u00e1vel quando o contribuinte optante pelo Simples Nacional opta tamb\u00e9m por recolher CBS e\/ou IBS de forma regular (fora do DAS) segundo regras espec\u00edficas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tipos-de-regime-do-simples-nacional-no-avatax-brasil\"><a href=\"#tipos-de-regime-do-simples-nacional-no-avatax-brasil\">Tipos de regime do Simples Nacional no AvaTax Brasil<\/a><\/h2>\n\n\n\n<p>O campo taxRegime define o enquadramento tribut\u00e1rio dos participantes (por exemplo, <code>header.locations.entity<\/code>). Este t\u00f3pico cobre <strong>apenas<\/strong> os regimes do <strong>Simples Nacional<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>simplified<\/code>: Simples Nacional (modelo normal).<\/li>\n\n\n\n<li><code>simplifiedHybrid<\/code>: Simples Nacional com <strong>recolhimento de CBS\/IBS fora do DAS<\/strong>.<\/li>\n\n\n\n<li><code>simplifiedOverGrossthreshold<\/code>: Simples Nacional com <strong>excesso de sublimite<\/strong>.<\/li>\n\n\n\n<li><code>simplifiedEntrepreneur<\/code>: <strong>MEI<\/strong> (Microempreendedor Individual).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comportamento-do-calculo\"><a href=\"#comportamento-do-calculo\">Comportamento do c\u00e1lculo<\/a><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Para <code>simplified<\/code>, o AvaTax <strong>considera os percentuais de cr\u00e9dito do Simples<\/strong>, quando aplic\u00e1vel, informados em <code>pCredCBSSN<\/code> e <code>pCredIBSSN<\/code> na localidade.<\/li>\n\n\n\n<li>Para <code>simplifiedHybrid<\/code>, o sistema <strong>calcula CBS e IBS fora do DAS<\/strong>, seguindo o regime regular aplic\u00e1vel.<\/li>\n\n\n\n<li>Em ambos os casos, o resultado do c\u00e1lculo \u00e9 detalhado por item em <code>taxDetails[]<\/code>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"exemplo\"><a href=\"#exemplo\">Exemplo<\/a><\/h2>\n\n\n\n<pre class=\"wp-block-code-block-pro\"><pre class=\"EnlighterJSRAW\">&quot;entity&quot;: {\n  &quot;taxRegime&quot;: &quot;simplified&quot;,\n  &quot;taxesSettings&quot;: {\n    &quot;pCredCBSSN&quot;: 3.0,\n    &quot;pCredIBSSN&quot;: 2.1\n  }\n}<\/pre><\/pre>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e entenda como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"categories":[332],"tags":[],"class_list":["post-11604","post","type-post","status-publish","format-standard","hentry","category-conceitos-cenario-api-rt"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"Malu Duarte","author_link":"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS - Base de Conhecimento - Oobj<\/title>\n<meta name=\"description\" content=\"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS - Base de Conhecimento - Oobj\" \/>\n<meta property=\"og:description\" content=\"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\" \/>\n<meta property=\"og:site_name\" content=\"Base de Conhecimento - Oobj\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/oobjti\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-07T20:26:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-10T13:38:13+00:00\" \/>\n<meta name=\"author\" content=\"Malu Duarte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Malu Duarte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\"},\"author\":{\"name\":\"Malu Duarte\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad\"},\"headline\":\"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS\",\"datePublished\":\"2025-11-07T20:26:50+00:00\",\"dateModified\":\"2025-11-10T13:38:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\"},\"wordCount\":168,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#organization\"},\"articleSection\":[\"Conceitos por cen\u00e1rio tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\",\"url\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\",\"name\":\"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS - Base de Conhecimento - Oobj\",\"isPartOf\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#website\"},\"datePublished\":\"2025-11-07T20:26:50+00:00\",\"dateModified\":\"2025-11-10T13:38:13+00:00\",\"description\":\"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.\",\"breadcrumb\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/oobj.com.br\/bc\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#website\",\"url\":\"https:\/\/oobj.com.br\/bc\/\",\"name\":\"Base de Conhecimento - Oobj\",\"description\":\"Aprenda tudo sobre nossas solu\u00e7\u00f5es, desde o que significa um \u00edcone na tela at\u00e9 como completar uma tarefa.\",\"publisher\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oobj.com.br\/bc\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#organization\",\"name\":\"Oobj Tecnologia da Informa\u00e7\u00e3o\",\"url\":\"https:\/\/oobj.com.br\/bc\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png\",\"contentUrl\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png\",\"width\":512,\"height\":168,\"caption\":\"Oobj Tecnologia da Informa\u00e7\u00e3o\"},\"image\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/oobjti\",\"https:\/\/www.instagram.com\/oobjti\",\"https:\/\/www.linkedin.com\/company\/oobjti\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad\",\"name\":\"Malu Duarte\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png\",\"contentUrl\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png\",\"caption\":\"Malu Duarte\"},\"url\":\"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS - Base de Conhecimento - Oobj","description":"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.","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:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/","og_locale":"pt_BR","og_type":"article","og_title":"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS - Base de Conhecimento - Oobj","og_description":"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.","og_url":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/","og_site_name":"Base de Conhecimento - Oobj","article_publisher":"https:\/\/www.facebook.com\/oobjti","article_published_time":"2025-11-07T20:26:50+00:00","article_modified_time":"2025-11-10T13:38:13+00:00","author":"Malu Duarte","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Malu Duarte","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#article","isPartOf":{"@id":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/"},"author":{"name":"Malu Duarte","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad"},"headline":"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS","datePublished":"2025-11-07T20:26:50+00:00","dateModified":"2025-11-10T13:38:13+00:00","mainEntityOfPage":{"@id":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/"},"wordCount":168,"commentCount":0,"publisher":{"@id":"https:\/\/oobj.com.br\/bc\/#organization"},"articleSection":["Conceitos por cen\u00e1rio tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/","url":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/","name":"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS - Base de Conhecimento - Oobj","isPartOf":{"@id":"https:\/\/oobj.com.br\/bc\/#website"},"datePublished":"2025-11-07T20:26:50+00:00","dateModified":"2025-11-10T13:38:13+00:00","description":"Saiba como a Reforma Tribut\u00e1ria afeta contribuintes do Simples Nacional e como o AvaTax Brasil diferencia os modelos regular e h\u00edbrido.","breadcrumb":{"@id":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/oobj.com.br\/bc\/simples-nacional-modelos-hibridos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/oobj.com.br\/bc\/"},{"@type":"ListItem","position":2,"name":"Simples Nacional e modelo h\u00edbrido de tributa\u00e7\u00e3o do CBS e IBS"}]},{"@type":"WebSite","@id":"https:\/\/oobj.com.br\/bc\/#website","url":"https:\/\/oobj.com.br\/bc\/","name":"Base de Conhecimento - Oobj","description":"Aprenda tudo sobre nossas solu\u00e7\u00f5es, desde o que significa um \u00edcone na tela at\u00e9 como completar uma tarefa.","publisher":{"@id":"https:\/\/oobj.com.br\/bc\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oobj.com.br\/bc\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/oobj.com.br\/bc\/#organization","name":"Oobj Tecnologia da Informa\u00e7\u00e3o","url":"https:\/\/oobj.com.br\/bc\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/","url":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png","contentUrl":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png","width":512,"height":168,"caption":"Oobj Tecnologia da Informa\u00e7\u00e3o"},"image":{"@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/oobjti","https:\/\/www.instagram.com\/oobjti","https:\/\/www.linkedin.com\/company\/oobjti\/"]},{"@type":"Person","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad","name":"Malu Duarte","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/image\/","url":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png","contentUrl":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png","caption":"Malu Duarte"},"url":"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/"}]}},"_links":{"self":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts\/11604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/comments?post=11604"}],"version-history":[{"count":5,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts\/11604\/revisions"}],"predecessor-version":[{"id":12095,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts\/11604\/revisions\/12095"}],"wp:attachment":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/media?parent=11604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/categories?post=11604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/tags?post=11604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}