{"id":9292,"date":"2025-12-02T11:14:52","date_gmt":"2025-12-02T11:14:52","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/regimes-de-apuracao-do-ibs-e-da-cbs-como-funcionara-o-calculo\/"},"modified":"2025-12-02T11:14:52","modified_gmt":"2025-12-02T11:14:52","slug":"regimes-de-apuracao-do-ibs-e-da-cbs-como-funcionara-o-calculo","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/regimes-de-apuracao-do-ibs-e-da-cbs-como-funcionara-o-calculo\/","title":{"rendered":"Regimes de Apura\u00e7\u00e3o do IBS e da CBS: como funcionar\u00e1 o c\u00e1lculo"},"content":{"rendered":"\n<h1>Regimes de Apura\u00e7\u00e3o do IBS e da CBS: entenda as novas regras<\/h1>\nA palavra-chave foco deste artigo \u00e9 <strong>regimes de apura\u00e7\u00e3o do IBS e da CBS<\/strong>. A Lei Complementar n\u00ba 214\/2025 inaugura uma nova sistem\u00e1tica de tributa\u00e7\u00e3o sobre o consumo, com regras que impactam diretamente a forma como empresas calculam, declaram e compensam tributos. Entender como funciona o regime de apura\u00e7\u00e3o \u00e9 essencial para ind\u00fastrias, distribuidoras, redes de farm\u00e1cia e demais empresas que atuam no mercado farmac\u00eautico.\n\nA <a style=\"color: #0a46e9;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a> define o regime regular como a forma padr\u00e3o de c\u00e1lculo do IBS e da CBS, aplic\u00e1vel a qualquer contribuinte que n\u00e3o esteja no Simples Nacional ou no regime de MEI.\n<h2>O que \u00e9 o regime regular de apura\u00e7\u00e3o<\/h2>\nO regime regular, previsto no Artigo 41, \u00e9 o modelo padr\u00e3o de apura\u00e7\u00e3o dos tributos. Ele contempla todas as regras de c\u00e1lculo, lan\u00e7amento e compensa\u00e7\u00e3o do IBS e da CBS. Qualquer empresa que n\u00e3o esteja no Simples Nacional ou no MEI estar\u00e1 automaticamente no regime regular.\n\nO regime se aplica a empresas como:\n<ul>\n \t<li>ind\u00fastrias farmac\u00eauticas;<\/li>\n \t<li>distribuidores;<\/li>\n \t<li>redes de farm\u00e1cias de m\u00e9dio e grande porte;<\/li>\n \t<li>cl\u00ednicas e laborat\u00f3rios fora do regime do Simples.<\/li>\n<\/ul>\n<h2>Quem fica no regime regular e quem fica fora<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situa\u00e7\u00e3o da empresa<\/th>\n<th>Regime aplic\u00e1vel<\/th>\n<th>Observa\u00e7\u00f5es<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>N\u00e3o optante pelo Simples Nacional ou MEI<\/td>\n<td>Regime regular<\/td>\n<td>Aplica todas as regras da LC 214\/2025<\/td>\n<\/tr>\n<tr>\n<td>Optante pelo Simples Nacional<\/td>\n<td>Regras do Simples<\/td>\n<td>IBS e CBS no DAS<\/td>\n<\/tr>\n<tr>\n<td>MEI<\/td>\n<td>Regras do MEI<\/td>\n<td>N\u00e3o apura IBS e CBS individualmente<\/td>\n<\/tr>\n<tr>\n<td>Optante do Simples que migre voluntariamente<\/td>\n<td>Regime regular<\/td>\n<td>Pode recolher IBS e CBS separadamente<\/td>\n<\/tr>\n<tr>\n<td>Empresa que recebeu ressarcimento (Art. 39)<\/td>\n<td>Regime regular<\/td>\n<td>N\u00e3o pode retornar ao Simples no mesmo ano<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nO regime regular ser\u00e1 o padr\u00e3o para empresas m\u00e9dias e grandes, enquanto Simples e MEI continuar\u00e3o com regras pr\u00f3prias.\n<h2>Apura\u00e7\u00e3o consolidada: um \u00fanico c\u00e1lculo por empresa<\/h2>\nO Artigo 42 define a apura\u00e7\u00e3o consolidada. Todos os d\u00e9bitos e cr\u00e9ditos ser\u00e3o reunidos em um \u00fanico c\u00e1lculo mensal, independentemente do n\u00famero de filiais, centros de distribui\u00e7\u00e3o ou unidades operacionais.\n\n<strong>Exemplo pr\u00e1tico<\/strong>\nUma distribuidora com centros em S\u00e3o Paulo, Minas Gerais e Paran\u00e1 realizar\u00e1 uma \u00fanica apura\u00e7\u00e3o de IBS e CBS, somando entradas e sa\u00eddas de todos os locais.\n\nAl\u00e9m disso:\n<ul>\n \t<li>o pagamento ser\u00e1 centralizado no CNPJ-base;<\/li>\n \t<li>pedidos de ressarcimento tamb\u00e9m ser\u00e3o unificados.<\/li>\n<\/ul>\nIsso reduz diverg\u00eancias entre filiais e simplifica o controle tribut\u00e1rio.\n<h2>Periodicidade e prazos<\/h2>\nA apura\u00e7\u00e3o ser\u00e1 mensal, conforme o Artigo 43. O Artigo 44 delega ao regulamento a defini\u00e7\u00e3o dos prazos de apura\u00e7\u00e3o e vencimento. A expectativa \u00e9 que o pagamento ocorra at\u00e9 o vig\u00e9simo dia \u00fatil do m\u00eas seguinte, mas a confirma\u00e7\u00e3o depender\u00e1 de ato regulamentar.\n\n<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\" rel=\"noopener\">\n<img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<h2>Ajustes, estornos e compensa\u00e7\u00f5es<\/h2>\nOs par\u00e1grafos primeiro e segundo do Artigo 45 autorizam ajustes positivos e negativos, como:\n<ul>\n \t<li>estornos de cr\u00e9ditos indevidos;<\/li>\n \t<li>corre\u00e7\u00f5es de per\u00edodos anteriores;<\/li>\n \t<li>ajustes vinculados a compensa\u00e7\u00e3o ou ressarcimento.<\/li>\n<\/ul>\nQuando o cr\u00e9dito for indevido, os ajustes ter\u00e3o acr\u00e9scimos de multa e juros, com atualiza\u00e7\u00e3o pela Selic e multa di\u00e1ria de zero v\u00edrgula trinta e tr\u00eas por cento.\n<h2>Saldo e confiss\u00e3o de d\u00edvida<\/h2>\nO envio da apura\u00e7\u00e3o vale como confiss\u00e3o de d\u00edvida, conforme o par\u00e1grafo quarto e par\u00e1grafo quinto do Artigo 45. Isso significa que o valor declarado constitui cr\u00e9dito tribut\u00e1rio e poder\u00e1 ser cobrado pelo fisco se n\u00e3o for pago.\n\nAssim, sistemas de apura\u00e7\u00e3o automatizados e validados tornam-se indispens\u00e1veis. Erros na declara\u00e7\u00e3o podem gerar reconhecimento formal de d\u00edvida.\n<h2>Apura\u00e7\u00e3o assistida: um novo modelo digital<\/h2>\nO Artigo 46 cria a apura\u00e7\u00e3o assistida. O Comit\u00ea Gestor e a Receita Federal poder\u00e3o disponibilizar um c\u00e1lculo pr\u00e9vio com base em:\n<ul>\n \t<li>notas fiscais eletr\u00f4nicas;<\/li>\n \t<li>informa\u00e7\u00f5es de split payment;<\/li>\n \t<li>dados de pagamentos e cr\u00e9ditos.<\/li>\n<\/ul>\nO contribuinte poder\u00e1 confirmar o valor, ajustar diverg\u00eancias ou simplesmente n\u00e3o responder. Caso n\u00e3o haja manifesta\u00e7\u00e3o, a apura\u00e7\u00e3o pr\u00e9via ser\u00e1 considerada correta.\n\nEsse modelo se aproxima do IVA digital utilizado em pa\u00edses como Est\u00f4nia e Chile.\n<h2>Apura\u00e7\u00e3o assistida: um novo modelo digital<\/h2>\nO Artigo 46 cria a apura\u00e7\u00e3o assistida. O Comit\u00ea Gestor e a Receita Federal poder\u00e3o disponibilizar um c\u00e1lculo pr\u00e9vio com base em:\n<ul>\n \t<li>notas fiscais eletr\u00f4nicas;<\/li>\n \t<li>informa\u00e7\u00f5es de split payment;<\/li>\n \t<li>dados de pagamentos e cr\u00e9ditos.<\/li>\n<\/ul>\nO contribuinte poder\u00e1 confirmar o valor, ajustar diverg\u00eancias ou simplesmente n\u00e3o responder. Caso n\u00e3o haja manifesta\u00e7\u00e3o, a apura\u00e7\u00e3o pr\u00e9via ser\u00e1 considerada correta.\n\nEsse modelo se aproxima do IVA digital utilizado em pa\u00edses como Est\u00f4nia e Chile.\n\n<a href=\"https:\/\/chat.whatsapp.com\/HYzpdCyNpLyG3AIOMiqSpq\" target=\"_blank\" rel=\"noopener\">\n<img decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<h2>O que muda na pr\u00e1tica para o mercado farmac\u00eautico<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situa\u00e7\u00e3o atual<\/th>\n<th>Novo modelo IBS e CBS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Cada filial apura seus tributos<\/td>\n<td>Apura\u00e7\u00e3o consolidada<\/td>\n<\/tr>\n<tr>\n<td>C\u00e1lculo manual pelo contribuinte<\/td>\n<td>Apura\u00e7\u00e3o assistida<\/td>\n<\/tr>\n<tr>\n<td>Retifica\u00e7\u00f5es e revis\u00f5es frequentes<\/td>\n<td>Ajustes diretos na apura\u00e7\u00e3o<\/td>\n<\/tr>\n<tr>\n<td>Dificuldade de recuperar cr\u00e9ditos<\/td>\n<td>Ressarcimento mais simples e rastre\u00e1vel<\/td>\n<\/tr>\n<tr>\n<td>Alto risco de autua\u00e7\u00e3o<\/td>\n<td>Informa\u00e7\u00f5es mais alinhadas ao fisco<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nPara o setor farmac\u00eautico, o novo regime representa maior previsibilidade, controle e efici\u00eancia fiscal.\n<h2>Conclus\u00e3o<\/h2>\nO regime de apura\u00e7\u00e3o do IBS e da CBS transforma o sistema tribut\u00e1rio brasileiro ao estabelecer um modelo consolidado, digital e alinhado \u00e0 l\u00f3gica internacional do IVA. Para empresas do setor farmac\u00eautico, o novo sistema promete mais transpar\u00eancia, automa\u00e7\u00e3o e seguran\u00e7a jur\u00eddica, especialmente em rela\u00e7\u00e3o ao c\u00e1lculo, compensa\u00e7\u00e3o e recupera\u00e7\u00e3o de cr\u00e9ditos.\n\nQuer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.\n\nO que muda na pr\u00e1tica para o mercado farmac\u00eautico\n<table>\n<thead>\n<tr>\n<th>Situa\u00e7\u00e3o atual<\/th>\n<th>Novo modelo IBS e CBS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Cada filial apura seus tributos<\/td>\n<td>Apura\u00e7\u00e3o consolidada<\/td>\n<\/tr>\n<tr>\n<td>C\u00e1lculo manual pelo contribuinte<\/td>\n<td>Apura\u00e7\u00e3o assistida<\/td>\n<\/tr>\n<tr>\n<td>Retifica\u00e7\u00f5es e revis\u00f5es frequentes<\/td>\n<td>Ajustes diretos na apura\u00e7\u00e3o<\/td>\n<\/tr>\n<tr>\n<td>Dificuldade de recuperar cr\u00e9ditos<\/td>\n<td>Ressarcimento mais simples e rastre\u00e1vel<\/td>\n<\/tr>\n<tr>\n<td>Alto risco de autua\u00e7\u00e3o<\/td>\n<td>Informa\u00e7\u00f5es mais alinhadas ao fisco<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nPara o setor farmac\u00eautico, o novo regime representa maior previsibilidade, controle e efici\u00eancia fiscal.\n<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\nCompartilhe:\n\n&nbsp;\n\n\u25ba E-mail: comercial@simtax.com.br\n\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>\n<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Regimes de apura\u00e7\u00e3o do IBS e da CBS: entenda como ser\u00e1 o c\u00e1lculo, a consolida\u00e7\u00e3o e os novos processos definidos pela LC 214\/2025.<\/p>\n","protected":false},"author":1,"featured_media":9293,"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-9292","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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