{"id":9278,"date":"2025-12-02T11:33:26","date_gmt":"2025-12-02T11:33:26","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/creditos-de-ibs-e-cbs-no-split-payment-entenda-a-nova-logica\/"},"modified":"2025-12-02T11:33:26","modified_gmt":"2025-12-02T11:33:26","slug":"creditos-de-ibs-e-cbs-no-split-payment-entenda-a-nova-logica","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/creditos-de-ibs-e-cbs-no-split-payment-entenda-a-nova-logica\/","title":{"rendered":"Cr\u00e9ditos de IBS e CBS no split payment: entenda a nova l\u00f3gica"},"content":{"rendered":"\n<h1>Cr\u00e9ditos de IBS e CBS no split payment: como funciona<\/h1>\n<p>A introdu\u00e7\u00e3o do split payment pela <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> mudou a forma de recolher os tributos sobre o consumo. O d\u00e9bito de IBS e CBS ser\u00e1 retido no momento da venda, antes de o dinheiro chegar \u00e0 empresa.<\/p>\n<p>Nesse cen\u00e1rio, surge uma d\u00favida central para o setor farmac\u00eautico: se o d\u00e9bito \u00e9 pago automaticamente, <strong>como ficam os cr\u00e9ditos de IBS e CBS no split payment<\/strong>?<\/p>\n<p>A resposta \u00e9 que o cr\u00e9dito continua existindo, mas a forma de utiliza\u00e7\u00e3o muda. Ele passa a ser controlado em um ambiente nacional, digital e integrado, com regras espec\u00edficas para compensa\u00e7\u00e3o e devolu\u00e7\u00e3o.<\/p>\n<h2>A l\u00f3gica do split payment na pr\u00e1tica<\/h2>\n<p>O split payment \u00e9 um mecanismo de pagamento fracionado. Quando a venda ocorre, o sistema separa automaticamente a parte do governo.<\/p>\n<p><strong>Exemplo simplificado:<\/strong><\/p>\n<ul>\n  <li>a farm\u00e1cia vende um medicamento por R$ 100,00;<\/li>\n  <li>o sistema identifica que R$ 25,00 correspondem a IBS e CBS;<\/li>\n  <li>esses R$ 25,00 s\u00e3o enviados direto ao governo;<\/li>\n  <li>a farm\u00e1cia recebe R$ 75,00 l\u00edquidos.<\/li>\n<\/ul>\n<p>Esse d\u00e9bito de IBS e CBS est\u00e1 quitado no exato momento da liquida\u00e7\u00e3o financeira. A empresa n\u00e3o precisa gerar guia nem recolher o imposto em data futura.<\/p>\n<h2>O cr\u00e9dito continua existindo<\/h2>\n<p>Mesmo com o split payment, o cr\u00e9dito de IBS e CBS n\u00e3o desaparece. Ele continua sendo gerado nas entradas, como ocorre hoje com outros tributos.<\/p>\n<p>Na compra com o distribuidor:<\/p>\n<ul>\n  <li>a nota fiscal vem com IBS e CBS destacados;<\/li>\n  <li>o cr\u00e9dito \u00e9 registrado no sistema nacional de apura\u00e7\u00e3o;<\/li>\n  <li>esse valor passa a compor o saldo credor da farm\u00e1cia.<\/li>\n<\/ul>\n<p>A diferen\u00e7a \u00e9 que, como o d\u00e9bito da venda j\u00e1 foi pago pelo split payment, n\u00e3o haver\u00e1 d\u00e9bito suficiente para absorver todo o cr\u00e9dito em muitas opera\u00e7\u00f5es com consumidor final.<\/p>\n<h2>Comparando antes e depois da Reforma<\/h2>\n<p>Antes da Reforma, com ICMS, PIS e COFINS, a l\u00f3gica era baseada em cr\u00e9ditos e d\u00e9bitos apurados periodicamente. A empresa registrava cr\u00e9ditos das entradas, calculava d\u00e9bitos das sa\u00eddas e recolhia apenas a diferen\u00e7a.<\/p>\n<p>Com o modelo de <strong>cr\u00e9ditos de IBS e CBS no split payment<\/strong>, o fluxo muda. A empresa continua registrando cr\u00e9dito na compra, mas o d\u00e9bito de IBS e CBS nas vendas ao consumidor \u00e9 pago automaticamente. O cr\u00e9dito passa a ficar acumulado no sistema, sem d\u00e9bito equivalente para compensar nas vendas de varejo.<\/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 acontece com o cr\u00e9dito acumulado<\/h2>\n<p>O cr\u00e9dito n\u00e3o \u00e9 perdido e n\u00e3o \u00e9 desprezado pelo sistema. A Lei Complementar n\u00ba 214\/2025 prev\u00ea mecanismos claros para tratar os cr\u00e9ditos acumulados.<\/p>\n<p>Esses cr\u00e9ditos podem ser:<\/p>\n<ul>\n  <li>compensados com d\u00e9bitos de IBS e CBS de outras opera\u00e7\u00f5es;<\/li>\n  <li>utilizados em situa\u00e7\u00f5es espec\u00edficas previstas na lei;<\/li>\n  <li>ressarcidos em dinheiro, em casos de ac\u00famulo estrutural.<\/li>\n<\/ul>\n<p><strong>Exemplo pr\u00e1tico:<\/strong><\/p>\n<ul>\n  <li>a farm\u00e1cia compra R$ 10.000 em mercadorias, com 25% de IBS e CBS;<\/li>\n  <li>gera um cr\u00e9dito de R$ 2.500;<\/li>\n  <li>vende toda a mercadoria ao consumidor final com split payment;<\/li>\n  <li>o d\u00e9bito das vendas j\u00e1 foi pago automaticamente;<\/li>\n  <li>sobra um cr\u00e9dito de R$ 2.500 no sistema.<\/li>\n<\/ul>\n<p>Esse cr\u00e9dito poder\u00e1 ser compensado em outras opera\u00e7\u00f5es ou devolvido em dinheiro, conforme as regras dos artigos 47 a 56 da lei.<\/p>\n<h2>Circula\u00e7\u00e3o digital dos cr\u00e9ditos de IBS e CBS<\/h2>\n<p>O sistema do IBS e CBS ser\u00e1 nacional, digital e integrado entre Uni\u00e3o, Estados e Munic\u00edpios. Cada compra e venda ser\u00e1 registrada no ambiente de apura\u00e7\u00e3o.<\/p>\n<p>Esse ambiente ir\u00e1:<\/p>\n<ul>\n  <li>reconhecer o cr\u00e9dito do comprador na entrada;<\/li>\n  <li>registrar o d\u00e9bito do fornecedor na sa\u00edda;<\/li>\n  <li>cruzar automaticamente as informa\u00e7\u00f5es;<\/li>\n  <li>calcular os saldos devidos e credores.<\/li>\n<\/ul>\n<p>O cr\u00e9dito deixa de ser um registro isolado na contabilidade da empresa e passa a ser um cr\u00e9dito eletr\u00f4nico, rastre\u00e1vel e validado em tempo real. O contribuinte poder\u00e1 acompanhar esse saldo em portais espec\u00edficos do IBS e da CBS.<\/p>\n<p>Para empresas do setor farmac\u00eautico que j\u00e1 acompanham o tema da <a href=\"https:\/\/simtax.com.br\/reforma-tributaria-no-setor-farmaceutico\/\" target=\"_blank\" rel=\"noopener\">Reforma Tribut\u00e1ria no setor farmac\u00eautico<\/a>, essa mudan\u00e7a representa um novo n\u00edvel de transpar\u00eancia e controle.<\/p>\n<h2>O desafio do ac\u00famulo de cr\u00e9ditos no varejo farma<\/h2>\n<p>No varejo farmac\u00eautico, a maior parte das vendas \u00e9 destinada ao consumidor final. Nessas opera\u00e7\u00f5es, o d\u00e9bito de IBS e CBS ser\u00e1 pago pelo split payment.<\/p>\n<p>A consequ\u00eancia pr\u00e1tica \u00e9:<\/p>\n<ul>\n  <li>a farm\u00e1cia gera cr\u00e9dito na compra;<\/li>\n  <li>quita o d\u00e9bito da venda automaticamente;<\/li>\n  <li>acumula saldos credores.<\/li>\n<\/ul>\n<p>Esse cen\u00e1rio \u00e9 semelhante ao que hoje ocorre com PIS e COFINS monof\u00e1sicos, mas com uma diferen\u00e7a importante: os cr\u00e9ditos de IBS e CBS no split payment ser\u00e3o reconhecidos de forma centralizada e com prazos mais claros de devolu\u00e7\u00e3o.<\/p>\n<p>Redes com grande volume de opera\u00e7\u00f5es precisar\u00e3o revisar o modelo de neg\u00f3cios, a forma\u00e7\u00e3o de pre\u00e7os e a estrat\u00e9gia de fluxo de caixa. O tema se conecta diretamente com a necessidade de planejamento abordada em conte\u00fados como o <a href=\"https:\/\/simtax.com.br\/curso-reforma-tributaria-setor-farmaceutico\/\" target=\"_blank\" rel=\"noopener\">curso sobre Reforma Tribut\u00e1ria no setor farmac\u00eautico<\/a>.<\/p>\n<h2>Devolu\u00e7\u00e3o e pagamento autom\u00e1tico de cr\u00e9ditos<\/h2>\n<p>A lei tamb\u00e9m dialoga com os mecanismos de pagamento automatizado. Os artigos 29 e 30 tratam da devolu\u00e7\u00e3o de valores pagos a maior e do uso de contas banc\u00e1rias ou de pagamento para dep\u00f3sitos diretos.<\/p>\n<p>Na pr\u00e1tica, isso permite que cr\u00e9ditos l\u00edquidos e certos sejam devolvidos em dinheiro, sem processos manuais demorados. A devolu\u00e7\u00e3o tende a ocorrer por meio de dep\u00f3sito direto na conta do contribuinte, associado ao sistema de apura\u00e7\u00e3o.<\/p>\n<p>Esse modelo aproxima os cr\u00e9ditos de IBS e CBS no split payment de uma esp\u00e9cie de \u201ccashback tribut\u00e1rio empresarial\u201d, em que o sistema identifica o saldo credor e realiza a devolu\u00e7\u00e3o de forma autom\u00e1tica.<\/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>Resumo pr\u00e1tico dos cr\u00e9ditos no split payment<\/h2>\n<ul>\n  <li>a compra gera cr\u00e9dito de IBS e CBS;<\/li>\n  <li>a venda com split payment quita o d\u00e9bito automaticamente;<\/li>\n  <li>a farm\u00e1cia acumula cr\u00e9ditos quando vende ao consumidor final;<\/li>\n  <li>os cr\u00e9ditos podem ser compensados ou devolvidos em dinheiro.<\/li>\n<\/ul>\n<p>Essa din\u00e2mica exige uma gest\u00e3o ativa dos cr\u00e9ditos e uma vis\u00e3o integrada da tributa\u00e7\u00e3o, especialmente em cadeias com margens apertadas e concorr\u00eancia intensa.<\/p>\n<h2>Conclus\u00e3o<\/h2>\n<p>Os <strong>cr\u00e9ditos de IBS e CBS no split payment<\/strong> n\u00e3o desaparecem. Eles continuam sendo um pilar da n\u00e3o cumulatividade, mas passam a ser administrados em um ambiente digital, com possibilidade de compensa\u00e7\u00e3o e devolu\u00e7\u00e3o autom\u00e1tica.<\/p>\n<p>Para o setor farmac\u00eautico, o principal impacto ser\u00e1 a combina\u00e7\u00e3o de maior controle e transpar\u00eancia dos cr\u00e9ditos, ac\u00famulo estrutural de saldos credores nas vendas ao consumidor e necessidade de gest\u00e3o de fluxo de caixa e de acompanhamento do sistema de restitui\u00e7\u00f5es.<\/p>\n<p><strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria e entender na pr\u00e1tica o efeito do split payment na sua cadeia de pre\u00e7os? 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>Cr\u00e9ditos de IBS e CBS no split payment: saiba como o sistema nacional de apura\u00e7\u00e3o vai controlar saldos, permitir compensa\u00e7\u00e3o e devolu\u00e7\u00e3o autom\u00e1tica \u00e0s empresas.<\/p>\n","protected":false},"author":1,"featured_media":9279,"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-9278","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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