{"id":422,"date":"2025-12-15T09:17:41","date_gmt":"2025-12-15T12:17:41","guid":{"rendered":"https:\/\/info.ultradesk.com.br\/?p=422"},"modified":"2025-12-15T09:17:41","modified_gmt":"2025-12-15T12:17:41","slug":"ibs-cbs-para-janeiro-26","status":"publish","type":"post","link":"https:\/\/info.ultradesk.com.br\/?p=422","title":{"rendered":"IBS\/CBS para Janeiro\/26"},"content":{"rendered":"\n<p>As altera\u00e7\u00f5es previstas para o inicio de 2026 envolvem, de forma resumida, para empresas do regime NORMAL, o destaque o valor do IBS (0,1%) e do CBS (0,9%) na NF-e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CST<\/h2>\n\n\n\n<p>O C\u00f3digo da Situa\u00e7\u00e3o Tribut\u00e1ria relativo \u00e0 Classifica\u00e7\u00e3o Tribut\u00e1ria deve ser escolhido na emiss\u00e3o da NF-e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IBS<\/h2>\n\n\n\n<p>O Imposto sobre Bens e Servi\u00e7os \u00e9 um imposto sobre o consumo criado pela Reforma Tribut\u00e1ria brasileira (EC n\u00ba 132\/2023). Ele substituir\u00e1, de forma gradual, v\u00e1rios tributos atuais (ICMS\/ISS) e passar\u00e1 a ser um dos principais impostos indiretos do pa\u00eds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CBS<\/h2>\n\n\n\n<p>A Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u00e9 um tributo federal criado pela Reforma Tribut\u00e1ria do consumo (EC n\u00ba 132\/2023) para substituir o PIS e a COFINS.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Classifica\u00e7\u00e3o Tribut\u00e1ria<\/h2>\n\n\n\n<p>O cClassTrib \u00e9 um c\u00f3digo que detalha o enquadramento tribut\u00e1rio espec\u00edfico dentro de um CST. Cada combina\u00e7\u00e3o CST + cClassTrib indica um tratamento tribut\u00e1rio particular (por exemplo, isen\u00e7\u00e3o, redu\u00e7\u00e3o percentual espec\u00edfica, monof\u00e1sico etc.).<\/p>\n\n\n\n<p>Cada produto deve ter um cClassTrib definido.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As altera\u00e7\u00f5es previstas para o inicio de 2026 envolvem, de forma resumida, para empresas do regime NORMAL, o destaque o valor do IBS (0,1%) e do CBS (0,9%) na NF-e. CST O C\u00f3digo da Situa\u00e7\u00e3o Tribut\u00e1ria relativo \u00e0 Classifica\u00e7\u00e3o Tribut\u00e1ria deve ser escolhido na emiss\u00e3o da NF-e. IBS O Imposto sobre Bens e Servi\u00e7os \u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[13,16,18,12,17],"class_list":["post-422","post","type-post","status-publish","format-standard","hentry","category-df-e","tag-cbs","tag-classificacao-tributaria","tag-cst","tag-ibs","tag-reforma-tributaria"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=\/wp\/v2\/posts\/422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=422"}],"version-history":[{"count":5,"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=\/wp\/v2\/posts\/422\/revisions"}],"predecessor-version":[{"id":427,"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=\/wp\/v2\/posts\/422\/revisions\/427"}],"wp:attachment":[{"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/info.ultradesk.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}