{"id":11975,"date":"2025-11-07T17:26:02","date_gmt":"2025-11-07T20:26:02","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11975"},"modified":"2025-11-10T10:15:46","modified_gmt":"2025-11-10T13:15:46","slug":"imposto-sobre-bens-servicos-ibs","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/imposto-sobre-bens-servicos-ibs\/","title":{"rendered":"Imposto sobre Bens e Servi\u00e7os (IBS)"},"content":{"rendered":"\n<p>O IBS \u00e9 um imposto subnacional, de compet\u00eancia compartilhada entre Estados, Munic\u00edpios e o Distrito Federal, conforme o artigo 156-A da Constitui\u00e7\u00e3o Federal, introduzido pela Emenda Constitucional n\u00ba 132\/2023 e regulamentado pela Lei Complementar n\u00ba 214\/2025. Substitui o ICMS e o ISS, adotando o modelo de IVA dual em conjunto com a CBS.<\/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> compartilhada (Estados, Munic\u00edpios e DF).<\/li>\n\n\n\n<li><strong>Incid\u00eancia:<\/strong> opera\u00e7\u00f5es onerosas com bens ou servi\u00e7os, inclusive loca\u00e7\u00e3o, cess\u00e3o, licenciamento e outras modalidades equivalentes. A Lei Complementar tamb\u00e9m prev\u00ea hip\u00f3teses n\u00e3o onerosas espec\u00edficas (ex.: brindes\/bonifica\u00e7\u00f5es).<\/li>\n\n\n\n<li><strong>Princ\u00edpio do destino:<\/strong> o imposto \u00e9 devido ao estado e munic\u00edpio onde ocorre o consumo ou a utiliza\u00e7\u00e3o final do bem\/servi\u00e7o.<\/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 IBS o valor do ICMS, ISS, IPI, PIS e Cofins.<\/li>\n\n\n\n<li><strong>Al\u00edquotas:<\/strong> o Senado fixa al\u00edquotas de refer\u00eancia; Estados e Munic\u00edpios instituem suas al\u00edquotas-padr\u00e3o (o DF exerce ambas as compet\u00eancias). Em 2026, aplica-se a al\u00edquota-teste 0,1% para IBS.<\/li>\n\n\n\n<li><strong>Regime de apura\u00e7\u00e3o:<\/strong> n\u00e3o cumulativo, com cr\u00e9dito nas 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=\"tratamentos-especiais\"><a href=\"#tratamentos-especiais\">Tratamentos especiais<\/a><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cr\u00e9ditos:<\/strong> apropri\u00e1veis nas entradas conforme o princ\u00edpio da n\u00e3o cumulatividade.<\/li>\n\n\n\n<li><strong>Partilha:<\/strong> o IBS \u00e9 partilhado entre UF e Munic\u00edpio do destino, nos termos da al\u00edquota de cada ente.<\/li>\n\n\n\n<li><strong>Compras governamentais:<\/strong> possuem regra pr\u00f3pria de partilha. A depender da esfera (Uni\u00e3o\/Estado\/Munic\u00edpio\/DF), parcelas de IBS podem ser reduzidas a zero e a CBS absorver a carga.<\/li>\n\n\n\n<li><strong>Regimes diferenciados:<\/strong> \u00e1reas incentivadas (como Zona Franca de Manaus) e regimes de bens de capital, conforme regulamenta\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Simples Nacional: <\/strong>no regime h\u00edbrido, IBS\/CBS s\u00e3o calculados fora do DAS.<\/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 AvaTax Brasil diferencia automaticamente a <strong>composi\u00e7\u00e3o estadual e municipal<\/strong> no retorno do c\u00e1lculo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>ibsUf<\/code>: parcela estadual do IBS.<\/li>\n\n\n\n<li><code>ibsMun<\/code>: parcela municipal.<\/li>\n\n\n\n<li><code>ibs<\/code>: valor total consolidado do IBS, usado em cen\u00e1rios monof\u00e1sicos ou quando n\u00e3o h\u00e1 desdobramento estadual\/municipal.<\/li>\n<\/ul>\n\n\n\n<p>Os c\u00e1lculos observam os endere\u00e7os enviados no payload, conforme o tipo de opera\u00e7\u00e3o.<br>A identifica\u00e7\u00e3o correta do <strong>local do fato gerador<\/strong> \u00e9 essencial para definir a jurisdi\u00e7\u00e3o do tributo e o redirecionamento da arrecada\u00e7\u00e3o.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"Entenda o que \u00e9 o Imposto sobre Bens e Servi\u00e7os (IBS), como ocorre sua partilha entre estados e munic\u00edpios e como o AvaTax Brasil aplica as regras de c\u00e1lculo e cr\u00e9dito.","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-11975","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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