{"id":9251,"date":"2025-12-01T16:51:27","date_gmt":"2025-12-01T16:51:27","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/base-de-calculo-do-ibs-e-da-cbs-polemica-da-transicao-com-icms-e-iss\/"},"modified":"2025-12-01T16:51:27","modified_gmt":"2025-12-01T16:51:27","slug":"base-de-calculo-do-ibs-e-da-cbs-polemica-da-transicao-com-icms-e-iss","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/base-de-calculo-do-ibs-e-da-cbs-polemica-da-transicao-com-icms-e-iss\/","title":{"rendered":"Base de c\u00e1lculo do IBS e da CBS: pol\u00eamica da transi\u00e7\u00e3o com ICMS e ISS"},"content":{"rendered":"\n<h1>Base de c\u00e1lculo do IBS e da CBS: entenda a regra e a transi\u00e7\u00e3o com ICMS\/ISS<\/h1>\n<p>A defini\u00e7\u00e3o da <strong>base de c\u00e1lculo do IBS e da CBS<\/strong> \u00e9 um dos elementos centrais da Reforma Tribut\u00e1ria. O Art. 12 da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\" style=\"color:#0a46e9;\">Lei Complementar n\u00ba 214\/2025<\/a> estabelece como esses tributos incidem sobre o valor das opera\u00e7\u00f5es e explica como funcionar\u00e1 a conviv\u00eancia com ICMS, ISS, PIS e COFINS durante a fase de transi\u00e7\u00e3o (2026 a 2032).<\/p>\n<p>O tema exige aten\u00e7\u00e3o especial do setor farmac\u00eautico, que trabalha com margens sens\u00edveis, descontos elevados e complexidade tribut\u00e1ria em m\u00faltiplos canais de venda.<\/p>\n<h2>O que \u00e9 a base de c\u00e1lculo do IBS e da CBS<\/h2>\n<p>O Art. 12 determina que a base de c\u00e1lculo do IBS e da CBS \u00e9 o <strong>valor da opera\u00e7\u00e3o<\/strong>. Esse valor corresponde ao pre\u00e7o cobrado pelo fornecedor, incluindo tudo que for necess\u00e1rio para viabilizar a transa\u00e7\u00e3o.<\/p>\n<p>A regra segue o modelo de IVA moderno: o imposto incide sobre o valor real da opera\u00e7\u00e3o, sem que um imposto componha a base do outro. A inten\u00e7\u00e3o \u00e9 preservar a neutralidade e evitar cumulatividade.<\/p>\n<h2>O que entra na base de c\u00e1lculo<\/h2>\n<p>Segundo o \u00a7 1\u00ba, comp\u00f5em a base da opera\u00e7\u00e3o:<\/p>\n<ul>\n<li>Acr\u00e9scimos e ajustes no valor;<\/li>\n<li>Juros, multas, encargos e corre\u00e7\u00f5es;<\/li>\n<li>Descontos condicionais;<\/li>\n<li>Valor do transporte cobrado pelo fornecedor;<\/li>\n<li>Seguros, taxas e outras import\u00e2ncias cobradas como parte do pre\u00e7o.<\/li>\n<\/ul>\n<p>Ou seja: tudo que o fornecedor cobra como parte da opera\u00e7\u00e3o entra na base, exceto o que a pr\u00f3pria lei exclui.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/5511975434715?text=Vim%20do%20artigo%20da%20Reforma%20Tribut%C3%A1ria%20e%20quero%20mais%20informa%C3%A7%C3%B5es%20sobre%20a%20Simtax\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" alt=\"\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-800x234.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>O que n\u00e3o entra na base de c\u00e1lculo<\/h2>\n<p>O \u00a7 2\u00ba lista as exclus\u00f5es:<\/p>\n<ul>\n<li>IBS e CBS da pr\u00f3pria opera\u00e7\u00e3o;<\/li>\n<li>IPI;<\/li>\n<li>Descontos incondicionais;<\/li>\n<li>Reembolsos a terceiros devidamente documentados;<\/li>\n<li>Durante a transi\u00e7\u00e3o: ICMS, ISS, PIS, COFINS e PIS\/Pasep.<\/li>\n<\/ul>\n<p>Essa exclus\u00e3o tempor\u00e1ria evita imposto sobre imposto durante a conviv\u00eancia dos sistemas antigo e novo.<\/p>\n<h2>A regra especial da transi\u00e7\u00e3o (2026\u20132032)<\/h2>\n<p>Entre 2026 e 2032, ICMS, ISS, PIS e COFINS continuar\u00e3o existindo ao mesmo tempo que IBS e CBS ser\u00e3o introduzidos gradualmente.<\/p>\n<p>Para evitar bitributa\u00e7\u00e3o:<\/p>\n<p><strong>ICMS, ISS, PIS e COFINS n\u00e3o entram na base de IBS e CBS.<\/strong><\/p>\n<h2>E o contr\u00e1rio? IBS e CBS entram na base do ICMS e do ISS?<\/h2>\n<p>Essa \u00e9 a principal pol\u00eamica. Embora o Art. 12 exclua ICMS e ISS da base de IBS e CBS, o governo entende que, durante a transi\u00e7\u00e3o, IBS e CBS <strong>devem entrar na base do ICMS e do ISS<\/strong>.<\/p>\n<p>Segundo Bernard Appy, isso evita perda abrupta de arrecada\u00e7\u00e3o de Estados e Munic\u00edpios.<\/p>\n<p>Em resumo:<\/p>\n<ul>\n<li>Para IBS\/CBS: ICMS e ISS ficam fora da base;<\/li>\n<li>Para ICMS\/ISS: IBS e CBS entram na base.<\/li>\n<\/ul>\n<p>A assimetria \u00e9 intencional e tem fun\u00e7\u00e3o fiscal.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/chat.whatsapp.com\/HYzpdCyNpLyG3AIOMiqSpq\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" alt=\"\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-800x234.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>Por que isso acontece<\/h2>\n<p>A raz\u00e3o \u00e9 preservar a arrecada\u00e7\u00e3o dos entes federados durante a transi\u00e7\u00e3o. Se ICMS e ISS exclu\u00edssem IBS e CBS da base, haveria queda de receita at\u00e9 que o IBS estivesse totalmente implementado.<\/p>\n<p>Ao incluir IBS e CBS na base do ICMS e ISS, evita-se perda de arrecada\u00e7\u00e3o e mant\u00e9m-se o equil\u00edbrio federativo.<\/p>\n<h2>O que isso significa para as empresas<\/h2>\n<p>Para ind\u00fastrias, distribuidoras e redes farmac\u00eauticas:<\/p>\n<ul>\n<li>A base do IBS e da CBS n\u00e3o incluir\u00e1 ICMS nem ISS;<\/li>\n<li>A base do ICMS e do ISS incluir\u00e1 IBS e CBS.<\/li>\n<\/ul>\n<p>Isso afeta precifica\u00e7\u00e3o, margens, simuladores e forma\u00e7\u00e3o de pre\u00e7o, especialmente em 2026 e 2027.<\/p>\n<h2>Conclus\u00e3o<\/h2>\n<p>O Art. 12 da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\" style=\"color:#0a46e9;\">Lei Complementar n\u00ba 214\/2025<\/a> define uma base de c\u00e1lculo moderna, transparente e alinhada a padr\u00f5es internacionais.<\/p>\n<p>Durante a transi\u00e7\u00e3o:<\/p>\n<ul>\n<li>IBS e CBS n\u00e3o incluem ICMS e ISS na base;<\/li>\n<li>ICMS e ISS incluem IBS e CBS na base, segundo entendimento do governo.<\/li>\n<\/ul>\n<p>A medida busca proteger a arrecada\u00e7\u00e3o de Estados e Munic\u00edpios e garantir neutralidade fiscal.<\/p>\n<p>Para o setor farmac\u00eautico, a aten\u00e7\u00e3o deve ser redobrada na forma\u00e7\u00e3o de pre\u00e7os ao longo da transi\u00e7\u00e3o.<\/p>\n<p><strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.<\/strong><\/p>\n\t\t\t<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\t\t<p>\u25ba E-mail: comercial@simtax.com.br<br \/>\u25ba <a href=\"https:\/\/api.whatsapp.com\/send?phone=5511975434715&amp;text=Ol%C3%A1,%20vim%20do%20Blog%20e%20gostaria%20de%20mais%20informa%C3%A7%C3%B5es\">(11) 97543-4715\u00a0<\/a><\/p><p>Compartilhe:<\/p>\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 512 512\" ><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Base de c\u00e1lculo do IBS e da CBS: veja o que entra e o que fica fora, e por que ICMS e ISS podem incluir IBS\/CBS na base durante a transi\u00e7\u00e3o (2026\u20132032).<\/p>\n","protected":false},"author":1,"featured_media":9252,"comment_status":"open","ping_status":"open","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,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-9251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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