{"id":1994,"date":"2025-10-08T17:32:05","date_gmt":"2025-10-08T17:32:05","guid":{"rendered":"https:\/\/reduzatributos.com.br\/?p=1994"},"modified":"2025-10-08T17:32:05","modified_gmt":"2025-10-08T17:32:05","slug":"quando-a-reforma-tributaria-entra-em-vigor-linha-do-tempo-pratica-do-ibs-e-da-cbs","status":"publish","type":"post","link":"https:\/\/reduzatributos.com.br\/?p=1994","title":{"rendered":"Quando a Reforma Tribut\u00e1ria entra em vigor? (Linha do tempo pr\u00e1tica do IBS e da CBS)"},"content":{"rendered":"

Saber quando<\/strong> cada regra come\u00e7a a valer \u00e9 metade do caminho para implementar a Reforma Tribut\u00e1ria com seguran\u00e7a. A LC 214\/2025<\/strong> desenha uma transi\u00e7\u00e3o em fases<\/strong>: primeiro v\u00eam al\u00edquotas-teste<\/strong> (pequenas), depois al\u00edquotas de refer\u00eancia<\/strong> (calibradas anualmente), at\u00e9 chegar ao regime est\u00e1vel<\/strong>.
Este guia organiza as datas-chave e o impacto pr\u00e1tico para sua empresa \u2014 ano a ano.<\/p>\n

Vis\u00e3o geral (em 30 segundos)<\/h2>\n
    \n
  • \n

    2026:<\/strong> \u201cano-piloto\u201d com CBS 0,9%<\/strong> e IBS 0,1%<\/strong> (somente estadual). Compensa com PIS\/Cofins e outras contribui\u00e7\u00f5es; pode haver ressarcimento em 60 dias.<\/p>\n<\/li>\n

  • \n

    2027\u20132028:<\/strong> transi\u00e7\u00e3o sobe um degrau. IBS: 0,05% (Estado) + 0,05% (Munic\u00edpio)<\/strong>. CBS:<\/strong> passa a usar al\u00edquota de refer\u00eancia<\/strong> (fixada anualmente) com redu\u00e7\u00e3o de 0,1 p.p.<\/strong><\/p>\n<\/li>\n

  • \n

    2029\u20132033:<\/strong> Senado fixa al\u00edquotas de refer\u00eancia<\/strong> para IBS (Estados\/Munic\u00edpios) e segue calibrando a CBS<\/strong>; o sistema ganha corpo.<\/p>\n<\/li>\n

  • \n

    2034\u20132035:<\/strong> valem as mesmas al\u00edquotas de refer\u00eancia de 2033<\/strong> (salvo ajustes pelos tetos).<\/p>\n<\/li>\n

  • \n

    2035:<\/strong> se a receita-base total 2029\u20132033<\/strong> ultrapassar o teto, reduz<\/strong> as al\u00edquotas de refer\u00eancia de IBS e CBS<\/strong>.<\/p>\n<\/li>\n

  • \n

    2029\u20132077:<\/strong> piso m\u00ednimo<\/strong> para al\u00edquotas do IBS (Estados e Munic\u00edpios) \u2014 n\u00e3o podem ir abaixo do limite calculado pela lei.<\/p>\n<\/li>\n<\/ul>\n

    Linha do tempo detalhada<\/h2>\n

    2026 \u2014 \u201cano-piloto\u201d para aprender a operar<\/h3>\n
      \n
    • \n

      CBS:<\/strong> al\u00edquota 0,9%<\/strong> (art. 346).<\/p>\n<\/li>\n

    • \n

      IBS:<\/strong> al\u00edquota 0,1% (estadual)<\/strong> (art. 343).<\/p>\n<\/li>\n

    • \n

      Compensa\u00e7\u00e3o\/ressarcimento (art. 348):<\/strong><\/p>\n

        \n
      • \n

        O que voc\u00ea pagar de IBS\/CBS<\/strong> em 2026 compensa<\/strong> PIS\/Cofins (art. 195, I, \u201cb\u201d e IV, CF) e PIS do art. 239, no mesmo per\u00edodo<\/strong>.<\/p>\n<\/li>\n

      • \n

        Sobra?<\/strong> Pode compensar<\/strong> com outros tributos federais ou pedir ressarcimento em at\u00e9 60 dias<\/strong>.<\/p>\n<\/li>\n

      • \n

        Optantes do Simples:<\/strong> al\u00edquotas-teste n\u00e3o se aplicam<\/strong> (art. 348, III, \u201cc\u201d).<\/p>\n<\/li>\n

      • \n

        Dispensa de recolhimento<\/strong> para quem cumprir as obriga\u00e7\u00f5es acess\u00f3rias<\/strong> (art. 348, \u00a71\u00ba), mas permanece o pagamento integral das contribui\u00e7\u00f5es constitucionais (art. 348, \u00a72\u00ba).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

      • \n

        Destino do IBS 0,1% (art. 343, par. \u00fanico):<\/strong> custeio do Comit\u00ea Gestor do IBS<\/strong> e Fundo de Compensa\u00e7\u00e3o<\/strong> de benef\u00edcios do ICMS.<\/p>\n<\/li>\n<\/ul>\n

        Exemplo pr\u00e1tico (2026):<\/strong>
        Uma varejista apura R$ 90.000<\/strong> de CBS (0,9%) e R$ 10.000<\/strong> de IBS (0,1%). Ela compensa<\/strong> isso com seus d\u00e9bitos de PIS\/Cofins do m\u00eas. Se ainda sobrar cr\u00e9dito, pede ressarcimento<\/strong>.<\/p>\n

        2027\u20132028 \u2014 transi\u00e7\u00e3o com degrau a mais<\/h3>\n
          \n
        • \n

          IBS:<\/strong> 0,05% (Estado) + 0,05% (Munic\u00edpio)<\/strong> (art. 344).<\/p>\n

            \n
          • \n

            Aplica redu\u00e7\u00f5es em regimes diferenciados; alcan\u00e7a regimes espec\u00edficos (com exce\u00e7\u00e3o do bloco de combust\u00edveis nos termos pr\u00f3prios).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

          • \n

            CBS:<\/strong> passa a valer a al\u00edquota de refer\u00eancia<\/strong> (fixada via art. 349 e seguintes), reduzida em 0,1 p.p.<\/strong> nesses dois anos (art. 347).<\/p>\n

              \n
            • \n

              A redu\u00e7\u00e3o \u00e9 proporcional em al\u00edquota reduzida e aplica-se aos regimes espec\u00edficos.<\/p>\n<\/li>\n

            • \n

              Em combust\u00edveis, pode deduzir IBS recolhido<\/strong> do montante da CBS (art. 347, \u00a72\u00ba).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              Exemplo pr\u00e1tico (2027):<\/strong>
              Um prestador de servi\u00e7os para a administra\u00e7\u00e3o p\u00fablica sofre redutor espec\u00edfico<\/strong> (art. 349, III e art. 370) e opera com CBS de refer\u00eancia \u2013 0,1 p.p.<\/strong>; j\u00e1 o IBS<\/strong> aplica 0,05% + 0,05%<\/strong>.<\/p>\n

              2029\u20132033 \u2014 consolida\u00e7\u00e3o com al\u00edquotas de refer\u00eancia anuais<\/h3>\n
                \n
              • \n

                Senado Federal<\/strong> fixa, ano a ano<\/strong> (art. 349):<\/p>\n

                  \n
                • \n

                  CBS (2027\u20132033)<\/strong>;<\/p>\n<\/li>\n

                • \n

                  IBS Estados\/Munic\u00edpios (2029\u20132033)<\/strong>;<\/p>\n<\/li>\n

                • \n

                  Redutor<\/strong> para opera\u00e7\u00f5es com a Administra\u00e7\u00e3o P\u00fablica (2027\u20132033)<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

                • \n

                  C\u00e1lculo usa dados e metodologia TCU + Executivo + Comit\u00ea Gestor IBS<\/strong>. H\u00e1 prazos r\u00edgidos (at\u00e9 31\/10<\/strong> do ano anterior) e \u201cfallback\u201d com as al\u00edquotas calculadas pelo TCU<\/strong> se atrasar (art. 349, \u00a72\u00ba).<\/p>\n<\/li>\n<\/ul>\n

                  Teto 2030 (CBS):<\/strong>
                  Se a Receita-Base da Uni\u00e3o (2027\u20132028)<\/strong> ultrapassar o Teto de Refer\u00eancia da Uni\u00e3o<\/strong>, a al\u00edquota de refer\u00eancia da CBS 2030\u20132033 \u00e9 reduzida<\/strong> (art. 368).<\/p>\n

                  Exemplo pr\u00e1tico (2031):<\/strong>
                  Ind\u00fastria vende maquin\u00e1rio do imobilizado: incide IBS\/CBS normalmente (regra geral), com al\u00edquotas de refer\u00eancia<\/strong> vigentes do ano.<\/p>\n

                  2034\u20132035 \u2014 estabilidade e ajuste por teto<\/h3>\n
                    \n
                  • \n

                    2034\u20132035:<\/strong> valem as mesmas al\u00edquotas de refer\u00eancia de 2033<\/strong> (art. 366).<\/p>\n<\/li>\n

                  • \n

                    2035 (teto total):<\/strong> se a Receita-Base Total (2029\u20132033)<\/strong> exceder o Teto de Refer\u00eancia Total<\/strong>, reduzem-se proporcionalmente<\/strong> as al\u00edquotas de refer\u00eancia<\/strong> da CBS e do IBS<\/strong> (art. 369).<\/p>\n<\/li>\n<\/ul>\n

                    2029\u20132077 \u2014 piso m\u00ednimo do IBS<\/h3>\n

                    Estados, DF e Munic\u00edpios n\u00e3o podem<\/strong> fixar IBS abaixo do necess\u00e1rio<\/strong> para garantir as reten\u00e7\u00f5es constitucionais (ADCT). A lei ancora um limite inferior anual<\/strong> (Anexo XVI) \u2014 se o ente baixar demais, prevalece o piso<\/strong> (art. 371).<\/p>\n

                    Perguntas r\u00e1pidas (FAQ operacional)<\/h2>\n

                    1) \u201cQuando come\u00e7o a emitir com IBS\/CBS \u2018pra valer\u2019?\u201d<\/strong><\/p>\n

                      \n
                    • \n

                      2026:<\/strong> voc\u00ea j\u00e1 opera<\/strong> IBS\/CBS com al\u00edquotas testes<\/strong> (0,1% e 0,9%) e compensa<\/strong> com PIS\/Cofins.<\/p>\n<\/li>\n

                    • \n

                      2027\u20132028:<\/strong> come\u00e7am as al\u00edquotas de refer\u00eancia<\/strong> (CBS com \u20130,1 p.p.) e IBS 0,05%+0,05%<\/strong>.<\/p>\n<\/li>\n

                    • \n

                      De 2029 em diante:<\/strong> IBS e CBS com refer\u00eancias anuais<\/strong> fixadas pelo Senado; o sistema se consolida.<\/p>\n<\/li>\n<\/ul>\n

                      2) \u201cE contratos de longo prazo e regimes espec\u00edficos?\u201d<\/strong><\/p>\n

                        \n
                      • \n

                        As al\u00edquotas-teste<\/strong> e de refer\u00eancia<\/strong> t\u00eam regras de aplica\u00e7\u00e3o<\/strong> para regimes diferenciados e regimes espec\u00edficos<\/strong>, inclusive combust\u00edveis (arts. 344, 347 e 348).<\/p>\n<\/li>\n<\/ul>\n

                        3) \u201cO que muda para quem vende ao governo?\u201d<\/strong><\/p>\n

                          \n
                        • \n

                          Redutor anual<\/strong> de IBS\/CBS para Administra\u00e7\u00e3o P\u00fablica (art. 349, III; art. 370).<\/p>\n<\/li>\n<\/ul>\n

                          Antes x Depois (resumo simples)<\/h2>\n
                          \n
                          \n\n\n\n\n\n\n\n
                          Situa\u00e7\u00e3o<\/th>\nAntes (ICMS\/ISS\/PIS\/Cofins)<\/th>\nTransi\u00e7\u00e3o (2026\u20132028)<\/th>\nConsolida\u00e7\u00e3o (2029+)<\/th>\n<\/tr>\n<\/thead>\n
                          Base de tributos<\/td>\nFragmentada por tributo e ente<\/td>\nCBS 0,9%<\/strong> e IBS 0,1%<\/strong> (2026); IBS 0,05%+0,05%<\/strong> e CBS ref \u20130,1 p.p.<\/strong> (2027\u20132028)<\/td>\nAl\u00edquotas de refer\u00eancia<\/strong> anuais por Senado<\/strong> (CBS e IBS)<\/td>\n<\/tr>\n
                          Compensa\u00e7\u00e3o<\/td>\nCr\u00e9ditos complexos<\/td>\nCompensa<\/strong> PIS\/Cofins; ressarcimento<\/strong> at\u00e9 60 dias (2026)<\/td>\nRegime pleno de d\u00e9bito\/cr\u00e9dito do IVA dual<\/strong><\/td>\n<\/tr>\n
                          Governo como cliente<\/td>\nSem redutor estrutural<\/td>\nRedutor<\/strong> come\u00e7a a valer<\/td>\nRedutor continua at\u00e9 2033<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
                          \n

                          O que fazer agora (checklist por ano)<\/h2>\n

                          2025\u20132026<\/strong><\/p>\n

                            \n
                          • \n

                            Atualize ERP\/fiscal<\/strong> para documentos e apura\u00e7\u00e3o<\/strong> de IBS\/CBS (mesmo com al\u00edquotas pequenas).<\/p>\n<\/li>\n

                          • \n

                            Ajuste CFOP\/NBS<\/strong> equivalentes e regras de cr\u00e9dito<\/strong>.<\/p>\n<\/li>\n

                          • \n

                            Planeje compensa\u00e7\u00e3o\/ressarcimento<\/strong> (fluxo de caixa).<\/p>\n<\/li>\n

                          • \n

                            Treine time fiscal para obriga\u00e7\u00f5es acess\u00f3rias<\/strong> de 2026 (dispensa de recolhimento exige cumprir acess\u00f3rias).<\/p>\n<\/li>\n<\/ul>\n

                            2027\u20132028<\/strong><\/p>\n

                              \n
                            • \n

                              Parametrize CBS refer\u00eancia (\u20130,1 p.p.)<\/strong>; implemente IBS 0,05% + 0,05%<\/strong>.<\/p>\n<\/li>\n

                            • \n

                              Revise contratos com governo<\/strong> (aplique redutor<\/strong>).<\/p>\n<\/li>\n

                            • \n

                              Monitore ajustes em regimes espec\u00edficos<\/strong> (ex.: combust\u00edveis).<\/p>\n<\/li>\n<\/ul>\n

                              2029+<\/strong><\/p>\n

                                \n
                              • \n

                                Atualize al\u00edquotas de refer\u00eancia<\/strong> anualmente (Senado\/TCU).<\/p>\n<\/li>\n

                              • \n

                                Monitore tetos<\/strong> (2030 e 2035) para eventuais redu\u00e7\u00f5es<\/strong>.<\/p>\n<\/li>\n

                              • \n

                                Estados\/Munic\u00edpios: respeitar piso do IBS<\/strong> at\u00e9 2077.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                                A LC 214\/2025 estabelece uma implanta\u00e7\u00e3o faseada do IBS e da CBS: 2026 com al\u00edquotas-teste (CBS 0,9%; IBS 0,1%), 2027\u20132028 com transi\u00e7\u00e3o (IBS 0,05%+0,05%; CBS refer\u00eancia \u20130,1 p.p.) e 2029\u20132033 com al\u00edquotas de refer\u00eancia anuais fixadas pelo Senado; 2034\u20132035 mant\u00eam as de 2033, com poss\u00edvel redu\u00e7\u00e3o por teto em 2035. De 2029 a 2077, h\u00e1 piso m\u00ednimo para al\u00edquotas do IBS.<\/p>\n","protected":false},"author":4,"featured_media":1995,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[196,7],"tags":[],"class_list":["post-1994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria","category-tributacao"],"yoast_head":"\nQuando a Reforma Tribut\u00e1ria entra em vigor? 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