{"id":9960360452,"date":"2025-05-15T07:55:19","date_gmt":"2025-05-15T10:55:19","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960360452"},"modified":"2025-05-15T07:55:19","modified_gmt":"2025-05-15T10:55:19","slug":"como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/","title":{"rendered":"Como ser\u00e1 feito o c\u00e1lculo do IBS e da CBS na nova Reforma Tribut\u00e1ria"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 3 minutos<\/small><\/p> <p data-start=\"315\" data-end=\"632\">A Reforma Tribut\u00e1ria promoveu uma reestrutura\u00e7\u00e3o significativa na forma de tributar o consumo no Brasil. Com a substitui\u00e7\u00e3o de tributos como ICMS, ISS, PIS e Cofins, surgem o IBS (Imposto sobre Bens e Servi\u00e7os) e a CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os). Mas afinal, como ser\u00e1 feito o c\u00e1lculo desses novos tributos?<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Por_que_entender_o_calculo_do_IBS_e_da_CBS_e_fundamental\" >Por que entender o c\u00e1lculo do IBS e da CBS \u00e9 fundamental?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Base_de_calculo_do_IBS_e_da_CBS\" >Base de c\u00e1lculo do IBS e da CBS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Aliquotas_padrao_e_de_referencia\" >Al\u00edquotas: padr\u00e3o e de refer\u00eancia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Fato_gerador_quando_o_tributo_e_devido\" >Fato gerador: quando o tributo \u00e9 devido<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Credito_e_nao_cumulatividade\" >Cr\u00e9dito e n\u00e3o cumulatividade<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Exemplo_pratico\" >Exemplo pr\u00e1tico<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-sera-feito-o-calculo-do-ibs-e-da-cbs-na-nova-reforma-tributaria\/#Conclusao\" >Conclus\u00e3o<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"634\" data-end=\"694\"><span class=\"ez-toc-section\" id=\"Por_que_entender_o_calculo_do_IBS_e_da_CBS_e_fundamental\"><\/span>Por que entender o c\u00e1lculo do IBS e da CBS \u00e9 fundamental?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"696\" data-end=\"1025\">Com a vig\u00eancia da EC 132\/2023 e a regulamenta\u00e7\u00e3o pela <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">Lei Complementar n\u00ba 214\/2025<\/a>, o sistema de apura\u00e7\u00e3o tribut\u00e1ria passa por uma mudan\u00e7a estrutural. Empres\u00e1rios, contadores e gestores p\u00fablicos precisam compreender essas novas regras para evitar passivos fiscais, aproveitar cr\u00e9ditos corretamente e manter a conformidade fiscal.<\/p>\n<h2 data-start=\"1027\" data-end=\"1061\"><span class=\"ez-toc-section\" id=\"Base_de_calculo_do_IBS_e_da_CBS\"><\/span>Base de c\u00e1lculo do IBS e da CBS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1063\" data-end=\"1170\">A base de c\u00e1lculo dos dois tributos \u00e9 o <strong data-start=\"1103\" data-end=\"1124\">valor da opera\u00e7\u00e3o<\/strong> (Art. 12 da LCP 214\/2025). Esse valor inclui:<\/p>\n<ul data-start=\"1172\" data-end=\"1354\">\n<li data-start=\"1172\" data-end=\"1213\">\n<p data-start=\"1174\" data-end=\"1213\">Valor integral cobrado pelo fornecedor;<\/p>\n<\/li>\n<li data-start=\"1214\" data-end=\"1240\">\n<p data-start=\"1216\" data-end=\"1240\">Juros, multas, encargos;<\/p>\n<\/li>\n<li data-start=\"1241\" data-end=\"1306\">\n<p data-start=\"1243\" data-end=\"1306\">Tarifas, pre\u00e7os p\u00fablicos e tributos suportados pelo fornecedor;<\/p>\n<\/li>\n<li data-start=\"1307\" data-end=\"1354\">\n<p data-start=\"1309\" data-end=\"1354\">Valor do transporte, seguro e taxas cobradas.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1356\" data-end=\"1391\"><strong data-start=\"1356\" data-end=\"1390\">N\u00e3o integram a base de c\u00e1lculo<\/strong>:<\/p>\n<ul data-start=\"1393\" data-end=\"1563\">\n<li data-start=\"1393\" data-end=\"1431\">\n<p data-start=\"1395\" data-end=\"1431\">Os pr\u00f3prios valores do IBS e da CBS;<\/p>\n<\/li>\n<li data-start=\"1432\" data-end=\"1440\">\n<p data-start=\"1434\" data-end=\"1440\">O IPI;<\/p>\n<\/li>\n<li data-start=\"1441\" data-end=\"1468\">\n<p data-start=\"1443\" data-end=\"1468\">Descontos incondicionais;<\/p>\n<\/li>\n<li data-start=\"1469\" data-end=\"1503\">\n<p data-start=\"1471\" data-end=\"1503\">Reembolsos em nome de terceiros;<\/p>\n<\/li>\n<li data-start=\"1504\" data-end=\"1563\">\n<p data-start=\"1506\" data-end=\"1563\">PIS\/Cofins at\u00e9 2032 e a contribui\u00e7\u00e3o do art. 149-A da CF.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1565\" data-end=\"1665\">Em opera\u00e7\u00f5es entre partes relacionadas ou sem valor definido, ser\u00e1 utilizado o <strong data-start=\"1644\" data-end=\"1664\">valor de mercado<\/strong>.<\/p>\n<h2 data-start=\"1667\" data-end=\"1703\"><span class=\"ez-toc-section\" id=\"Aliquotas_padrao_e_de_referencia\"><\/span>Al\u00edquotas: padr\u00e3o e de refer\u00eancia<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1705\" data-end=\"1752\">As al\u00edquotas do IBS e da CBS s\u00e3o definidas por:<\/p>\n<ul data-start=\"1754\" data-end=\"1887\">\n<li data-start=\"1754\" data-end=\"1790\">\n<p data-start=\"1756\" data-end=\"1790\"><strong data-start=\"1756\" data-end=\"1765\">Uni\u00e3o<\/strong>: fixa a al\u00edquota da CBS;<\/p>\n<\/li>\n<li data-start=\"1791\" data-end=\"1887\">\n<p data-start=\"1793\" data-end=\"1887\"><strong data-start=\"1793\" data-end=\"1817\">Estados e Munic\u00edpios<\/strong>: fixam individualmente as al\u00edquotas do IBS (Art. 14 da LCP 214\/2025).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1889\" data-end=\"2037\">O IBS de cada opera\u00e7\u00e3o ser\u00e1 a <strong data-start=\"1919\" data-end=\"1977\">soma das al\u00edquotas do Estado e do Munic\u00edpio de destino<\/strong>. O Distrito Federal exerce ambas as compet\u00eancias (Art. 15).<\/p>\n<p data-start=\"2039\" data-end=\"2241\">Em caso de aus\u00eancia de lei local, aplica-se a <strong data-start=\"2085\" data-end=\"2111\">al\u00edquota de refer\u00eancia<\/strong> definida pelo Senado Federal (Art. 18). A al\u00edquota \u00e9 <strong data-start=\"2165\" data-end=\"2183\">\u00fanica por ente<\/strong> e vale para todas as opera\u00e7\u00f5es, salvo exce\u00e7\u00f5es expressas.<\/p>\n<h2 data-start=\"2243\" data-end=\"2285\"><span class=\"ez-toc-section\" id=\"Fato_gerador_quando_o_tributo_e_devido\"><\/span>Fato gerador: quando o tributo \u00e9 devido<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2287\" data-end=\"2374\">O fato gerador ocorre no momento do fornecimento do bem ou servi\u00e7o (Art. 10). Pode ser:<\/p>\n<ul data-start=\"2376\" data-end=\"2525\">\n<li data-start=\"2376\" data-end=\"2410\">\n<p data-start=\"2378\" data-end=\"2410\">In\u00edcio do transporte (nacional);<\/p>\n<\/li>\n<li data-start=\"2411\" data-end=\"2447\">\n<p data-start=\"2413\" data-end=\"2447\">T\u00e9rmino do transporte (importado);<\/p>\n<\/li>\n<li data-start=\"2448\" data-end=\"2485\">\n<p data-start=\"2450\" data-end=\"2485\">Entrega ou disponibiliza\u00e7\u00e3o do bem;<\/p>\n<\/li>\n<li data-start=\"2486\" data-end=\"2525\">\n<p data-start=\"2488\" data-end=\"2525\">Pagamento, nos casos com antecipa\u00e7\u00e3o.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2527\" data-end=\"2650\">Se houver pagamento antecipado, haver\u00e1 <strong data-start=\"2566\" data-end=\"2607\">antecipa\u00e7\u00e3o proporcional dos tributos<\/strong>, com ajuste na data da entrega definitiva.<\/p>\n<h2 data-start=\"2652\" data-end=\"2683\"><span class=\"ez-toc-section\" id=\"Credito_e_nao_cumulatividade\"><\/span>Cr\u00e9dito e n\u00e3o cumulatividade<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2685\" data-end=\"2999\">O IBS e a CBS s\u00e3o <strong data-start=\"2703\" data-end=\"2731\">tributos n\u00e3o cumulativos<\/strong>, ou seja, o contribuinte pode <strong data-start=\"2762\" data-end=\"2805\">compensar o imposto pago nas aquisi\u00e7\u00f5es<\/strong> com o devido nas vendas (Art. 156-A, \u00a71\u00ba, VIII da CF). A legisla\u00e7\u00e3o prev\u00ea ainda regras espec\u00edficas para ressarcimento de cr\u00e9ditos acumulados e aquisi\u00e7\u00e3o de bens de capital com cr\u00e9dito imediato.<\/p>\n<h2 data-start=\"3001\" data-end=\"3019\"><span class=\"ez-toc-section\" id=\"Exemplo_pratico\"><\/span>Exemplo pr\u00e1tico<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3021\" data-end=\"3150\">Uma empresa do Estado de SP, Munic\u00edpio de Campinas, vende um produto por R$ 1.000, com frete de R$ 100 incluso e seguro de R$ 20.<\/p>\n<ul data-start=\"3152\" data-end=\"3276\">\n<li data-start=\"3152\" data-end=\"3211\">\n<p data-start=\"3154\" data-end=\"3211\"><strong data-start=\"3154\" data-end=\"3173\">Base de c\u00e1lculo<\/strong>: R$ 1.120 (R$ 1.000 + R$ 100 + R$ 20)<\/p>\n<\/li>\n<li data-start=\"3212\" data-end=\"3276\">\n<p data-start=\"3214\" data-end=\"3228\"><strong data-start=\"3214\" data-end=\"3227\">Al\u00edquotas<\/strong>:<\/p>\n<ul data-start=\"3231\" data-end=\"3276\">\n<li data-start=\"3231\" data-end=\"3243\">\n<p data-start=\"3233\" data-end=\"3243\">IBS-SP: 8%<\/p>\n<\/li>\n<li data-start=\"3246\" data-end=\"3264\">\n<p data-start=\"3248\" data-end=\"3264\">IBS-Campinas: 2%<\/p>\n<\/li>\n<li data-start=\"3267\" data-end=\"3276\">\n<p data-start=\"3269\" data-end=\"3276\">CBS: 9%<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"3278\" data-end=\"3301\"><strong data-start=\"3278\" data-end=\"3300\">C\u00e1lculo do tributo<\/strong>:<\/p>\n<ul data-start=\"3303\" data-end=\"3368\">\n<li data-start=\"3303\" data-end=\"3334\">\n<p data-start=\"3305\" data-end=\"3334\">IBS = 10% \u00d7 R$ 1.120 = R$ 112<\/p>\n<\/li>\n<li data-start=\"3335\" data-end=\"3368\">\n<p data-start=\"3337\" data-end=\"3368\">CBS = 9% \u00d7 R$ 1.120 = R$ 100,80<\/p>\n<\/li>\n<\/ul>\n<p>Obs.: Al\u00edquotas hipot\u00e9ticas utilizadas apenas para simula\u00e7\u00e3o dos c\u00e1lculos.<\/p>\n<h2 data-start=\"3370\" data-end=\"3382\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span>Conclus\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3384\" data-end=\"3695\">O c\u00e1lculo do IBS e da CBS envolve apura\u00e7\u00e3o baseada em valor de opera\u00e7\u00e3o, aplica\u00e7\u00e3o de al\u00edquotas espec\u00edficas por ente federativo e apropria\u00e7\u00e3o de cr\u00e9ditos, com regras claras sobre o momento de incid\u00eancia e exce\u00e7\u00f5es. Essa nova sistem\u00e1tica visa simplificar e tornar mais transparente o sistema tribut\u00e1rio nacional.<\/p>\n<p data-start=\"3716\" data-end=\"3847\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/como-declarar-aluguel-no-imposto-de-renda-e-pagar-menos-legalmente\/\" rel=\"bookmark\">Como Declarar Aluguel no Imposto de Renda e Pagar Menos Legalmente<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saiba como ser\u00e1 feito o c\u00e1lculo do IBS e da CBS ap\u00f3s a Reforma Tribut\u00e1ria. Entenda base de c\u00e1lculo, al\u00edquotas e cr\u00e9dito tribut\u00e1rio.<\/p>\n","protected":false},"author":8,"featured_media":9960360453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_mbp_gutenberg_autopost":false,"maa_idioma":"","maa_pais":"","footnotes":""},"categories":[5231],"tags":[5233,5232,5265,1482],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960360452","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-cbs","tag-ibs","tag-is","tag-reforma-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360452","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=9960360452"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360452\/revisions"}],"predecessor-version":[{"id":9960360454,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360452\/revisions\/9960360454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960360453"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960360452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960360452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960360452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}