{"id":11973,"date":"2025-11-07T17:26:02","date_gmt":"2025-11-07T20:26:02","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11973"},"modified":"2025-11-07T18:12:13","modified_gmt":"2025-11-07T21:12:13","slug":"contribuicao-sobre-bens-servicos-cbs","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/contribuicao-sobre-bens-servicos-cbs\/","title":{"rendered":"Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS)"},"content":{"rendered":"\n<p>A CBS \u00e9 um <strong>tributo federal<\/strong> institu\u00eddo pela <strong>Lei Complementar n\u00ba 214\/2025<\/strong>, em conformidade com a <strong>Emenda Constitucional n\u00ba 132\/2023<\/strong>. Ela substitui o <strong>PIS e a Cofins<\/strong>, unificando as regras de apura\u00e7\u00e3o e cr\u00e9dito sob o modelo de <strong>Imposto sobre Valor Agregado (IVA) dual.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"caracteristicas-principais\"><a href=\"#caracteristicas-principais\">Caracter\u00edsticas principais<\/a><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Compet\u00eancia:<\/strong> Uni\u00e3o Federal.<\/li>\n\n\n\n<li><strong>Incid\u00eancia:<\/strong> opera\u00e7\u00f5es onerosas com bens e servi\u00e7os em todo o territ\u00f3rio nacional, e opera\u00e7\u00f5es n\u00e3o onerosas previstas na LC 214\/2025.<\/li>\n\n\n\n<li><strong>Abrang\u00eancia:<\/strong> opera\u00e7\u00f5es com bens materiais e imateriais (inclusive direitos) e presta\u00e7\u00f5es de servi\u00e7os, independentemente da forma jur\u00eddica da opera\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Base de c\u00e1lculo:<\/strong> valor da opera\u00e7\u00e3o, exclu\u00eddos descontos n\u00e3o sujeitos a condi\u00e7\u00f5es e o pr\u00f3prio valor da CBS e do IBS. N\u00e3o integram tamb\u00e9m a base de c\u00e1lculo do CBS o valor do ICMS, ISS, IPI, PIS e Cofins.<\/li>\n\n\n\n<li><strong>Al\u00edquotas:<\/strong> fixadas por <strong>lei federal espec\u00edfica<\/strong>. Em 2026, os DFes devem destacar a al\u00edquota-teste de CBS (0,9%).<\/li>\n\n\n\n<li><strong>Regime de apura\u00e7\u00e3o:<\/strong> n\u00e3o cumulativo, com direito a cr\u00e9dito amplo sobre as entradas tributadas.<\/li>\n\n\n\n<li><strong>Totaliza\u00e7\u00e3o em 2026<\/strong>: os valores de IBS\/CBS\/IS n\u00e3o comp\u00f5em o total do item nem o total da NF em 2026 (exce\u00e7\u00e3o de valida\u00e7\u00e3o\/1105).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"situacoes-especificas-de-aplicacao\"><a href=\"#situacoes-especificas-de-aplicacao\">Situa\u00e7\u00f5es espec\u00edficas de aplica\u00e7\u00e3o<\/a><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exporta\u00e7\u00f5es:<\/strong> mant\u00eam cr\u00e9dito integral, conforme garantia constitucional.<\/li>\n\n\n\n<li><strong>Cr\u00e9dito (regime regular)<\/strong>: opera\u00e7\u00f5es imunes, isentas, com al\u00edquota zero, diferidas ou suspensas <em>n\u00e3o<\/em> permitem a apropria\u00e7\u00e3o de cr\u00e9dito pelo adquirente; no caso de al\u00edquota zero, mant\u00eam-se os cr\u00e9ditos relativos \u00e0s opera\u00e7\u00f5es anteriores.<\/li>\n\n\n\n<li><strong>Cr\u00e9ditos presumidos:<\/strong> aplic\u00e1veis em setores ou situa\u00e7\u00f5es espec\u00edficas definidas em lei.<\/li>\n\n\n\n<li><strong>Cr\u00e9ditos condicionais:<\/strong> aplic\u00e1veis em hip\u00f3teses de cr\u00e9dito presumido sob condi\u00e7\u00e3o suspensiva.<\/li>\n\n\n\n<li><strong>Compras governamentais:<\/strong> o fato gerador da CBS\/IBS ocorre no pagamento ao fornecedor.<\/li>\n\n\n\n<li><strong>Simples Nacional:<\/strong> quando h\u00edbrido, a CBS\/IBS \u00e9 calculada fora do DAS (<code>taxRegime: simplifiedHybrid<\/code>). Em 2026, as al\u00edquotas-teste n\u00e3o se aplicam \u00e0s opera\u00e7\u00f5es dos optantes do Simples Nacional\/MEI.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"no-avatax-brasil\"><a href=\"#no-avatax-brasil\">No AvaTax Brasil<\/a><\/h2>\n\n\n\n<p>O <strong>motor de c\u00e1lculo do AvaTax Brasil<\/strong> identifica a CBS pelo <code>taxType: cbs<\/code> no retorno (<code>taxDetails[]<\/code>).<br>S\u00e3o aplicadas as al\u00edquotas, redu\u00e7\u00f5es, cr\u00e9ditos e dedu\u00e7\u00f5es conforme a legisla\u00e7\u00e3o vigente na data informada (<code>transactionDate<\/code>).<\/p>\n","protected":false},"excerpt":{"rendered":"A CBS \u00e9 um tributo federal institu\u00eddo pela Lei Complementar n\u00ba 214\/2025, em conformidade com a Emenda Constitucional n\u00ba 132\/2023.&hellip;","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":[328],"tags":[],"class_list":["post-11973","post","type-post","status-publish","format-standard","hentry","category-conceitos-fundamentais-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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