{"id":11609,"date":"2025-11-07T10:48:58","date_gmt":"2025-11-07T13:48:58","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11609"},"modified":"2025-11-10T10:42:18","modified_gmt":"2025-11-10T13:42:18","slug":"creditos-cbs-ibs","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/creditos-cbs-ibs\/","title":{"rendered":"Cr\u00e9ditos de CBS e IBS"},"content":{"rendered":"\n<p>O modelo da reforma tribut\u00e1ria \u00e9 n\u00e3o cumulativo, onde o contribuinte pode usar cr\u00e9ditos de CBS e IBS pagos nas entradas para abater o tributo devido nas sa\u00eddas, conforme a lei.<\/p>\n\n\n\n<p>Neste contexto, <strong>cr\u00e9dito \u00e9 o<\/strong> <strong>direito do contribuinte de compensar o tributo da sa\u00edda com valores pagos na entrada<\/strong>, respeitando o princ\u00edpio da n\u00e3o cumulatividade ao longo da cadeia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quando-nao-ha-credito\"><a href=\"#quando-nao-ha-credito\">Quando n\u00e3o h\u00e1 cr\u00e9dito <\/a><\/h2>\n\n\n\n<p>A regra efetiva <strong>depende da norma aplic\u00e1vel<\/strong> <strong>ao seu caso<\/strong> (lei complementar, atos regulamentares e NTs vigentes), mas aqui est\u00e3o alguns exemplos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As opera\u00e7\u00f5es imunes, isentas ou sujeitas \u00e0 al\u00edquota zero, a diferimento ou a suspens\u00e3o n\u00e3o permitir\u00e3o a apropria\u00e7\u00e3o de cr\u00e9ditos pelos adquirentes dos bens e servi\u00e7os.<\/li>\n\n\n\n<li>Uso pessoal\/consumo do contribuinte: n\u00e3o gera cr\u00e9dito.<\/li>\n\n\n\n<li>No caso de opera\u00e7\u00f5es sujeitas \u00e0 al\u00edquota zero, ser\u00e3o mantidos os cr\u00e9ditos relativos \u00e0s opera\u00e7\u00f5es anteriores.<\/li>\n<\/ul>\n\n\n\n\n\t<div id=\"alerta-69fdb54fb9265\" class=\"my-4 alert alert-light\" role=\"alert\">\n\t\t<div class=\"alerta-body p-2\">\n\t\t\t<span class=\"fs-6 text-uppercase fontesemibold m-0 mb-3 p-0 icone-alerta icone-observacao d-flex align-items-center\">Observa\u00e7\u00e3o<\/span>\t\t\t<p><span style=\"font-weight: 400\">Exporta\u00e7\u00f5es mant\u00eam cr\u00e9dito conforme regra espec\u00edfica.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"credito-no-simples-nacional\"><a href=\"#credito-no-simples-nacional\">Cr\u00e9dito no Simples Nacional<\/a><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Optante do Simples<\/strong> n\u00e3o se credita na sistem\u00e1tica pr\u00f3pria.<\/li>\n\n\n\n<li>O <strong>adquirente em regime regular<\/strong> pode se creditar de montante equivalente ao devido no Simples pelo fornecedor, quando aplic\u00e1vel.<\/li>\n\n\n\n<li>Os percentuais de parametriza\u00e7\u00e3o podem ser informados via <code>taxesSettings<\/code> da <strong>localidade<\/strong> (por exemplo, <code>$.header.locations.entity.taxesSettings<\/code>):\n<ul class=\"wp-block-list\">\n<li><code>pCredCBSSN<\/code>: percentual referente \u00e0 CBS.<\/li>\n\n\n\n<li><code>pCredIBSSN<\/code>: percentual referente ao IBS.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"controle-do-credito-na-entrada\"><a href=\"#controle-do-credito-na-entrada\">Controle do cr\u00e9dito na entrada<\/a><\/h2>\n\n\n\n<p>Voc\u00ea decide por linha se quer apropriar o cr\u00e9dito na entrada usando <code>itemDescriptor.appropriateCBSIBScreditWhenInBound<\/code> (boolean).<\/p>\n\n\n\n\n\t<div id=\"alerta-69fdb54fb9605\" class=\"my-4 alert alert-primary\" role=\"alert\">\n\t\t<div class=\"alerta-body p-2\">\n\t\t\t<span class=\"fs-6 text-uppercase fontesemibold m-0 mb-3 p-0 icone-alerta icone-atencao d-flex align-items-center\">Aten\u00e7\u00e3o<\/span>\t\t\t<p><span style=\"font-weight: 400\">A apropria\u00e7\u00e3o de cr\u00e9dito deve <\/span>observar o momento legal<span style=\"font-weight: 400\"> \u2014 em regra, somente <\/span>ap\u00f3s a extin\u00e7\u00e3o dos d\u00e9bitos<span style=\"font-weight: 400\"> da opera\u00e7\u00e3o de aquisi\u00e7\u00e3o. Em hip\u00f3teses com <\/span>suspens\u00e3o<span style=\"font-weight: 400\">, o cr\u00e9dito s\u00f3 se torna apropri\u00e1vel <\/span>no momento da extin\u00e7\u00e3o<span style=\"font-weight: 400\">. O atributo <\/span><b>n\u00e3o antecipa<\/b><span style=\"font-weight: 400\"> direito de cr\u00e9dito fora dessas hip\u00f3teses.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\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\">{\n  &quot;lines&quot;: [\n    {\n      &quot;itemDescriptor&quot;: {\n        &quot;appropriateCBSIBScreditWhenInBound&quot;: true,\n        &quot;taxCode&quot;: &quot;AGUATONICA&quot;,\n        &quot;hsCode&quot;: &quot;2202.10.00&quot;\n      }\n    }\n  ]\n}<\/pre><\/pre>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"Entenda como funciona o cr\u00e9dito de CBS e IBS no modelo n\u00e3o cumulativo e como o AvaTax Brasil trata esse uso no c\u00e1lculo.","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-11609","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 - 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