{"id":9306,"date":"2025-12-02T17:42:22","date_gmt":"2025-12-02T17:42:22","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/reducao-de-aliquota-ibs-cbs-quando-nao-ha-estorno-de-credito\/"},"modified":"2025-12-02T17:42:22","modified_gmt":"2025-12-02T17:42:22","slug":"reducao-de-aliquota-ibs-cbs-quando-nao-ha-estorno-de-credito","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/reducao-de-aliquota-ibs-cbs-quando-nao-ha-estorno-de-credito\/","title":{"rendered":"Redu\u00e7\u00e3o de Al\u00edquota IBS CBS: quando n\u00e3o h\u00e1 estorno de cr\u00e9dito"},"content":{"rendered":"\n<h1>Redu\u00e7\u00e3o de Al\u00edquota IBS CBS: cr\u00e9dito integral mantido<\/h1>\nA palavra-chave foco deste artigo \u00e9 <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong>. O \u00a7 10 do Artigo 47 da <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> consolida um dos pilares da n\u00e3o cumulatividade plena do IBS e da CBS.\n\nA regra \u00e9 clara. A realiza\u00e7\u00e3o de opera\u00e7\u00f5es sujeitas a al\u00edquota reduzida n\u00e3o implica estorno, parcial ou integral, dos cr\u00e9ditos j\u00e1 apropriados pelo contribuinte. Somente haver\u00e1 ajuste quando a pr\u00f3pria lei exigir de forma expressa.\n<h2>O que diz o \u00a7 10 sobre al\u00edquota reduzida<\/h2>\nO \u00a7 10 estabelece que a simples <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong> na sa\u00edda n\u00e3o retira o direito ao cr\u00e9dito integral das aquisi\u00e7\u00f5es. Mesmo se a empresa aplicar uma al\u00edquota reduzida na venda, ela poder\u00e1 manter o cr\u00e9dito cheio de IBS e CBS gerado nas compras.\n\nA exce\u00e7\u00e3o ocorre apenas quando houver dispositivo espec\u00edfico determinando estorno ou anula\u00e7\u00e3o de cr\u00e9ditos. Esses casos aparecem em dispositivos sobre imunidade, isen\u00e7\u00e3o, suspens\u00e3o ou diferimento.\n<h2>O que muda na pr\u00e1tica em rela\u00e7\u00e3o ao modelo antigo<\/h2>\nNo sistema atual de PIS, COFINS e ICMS, opera\u00e7\u00f5es com isen\u00e7\u00e3o, redu\u00e7\u00e3o de base, al\u00edquota zero ou benef\u00edcios similares costumam exigir estorno de cr\u00e9ditos. Na pr\u00e1tica, parte do cr\u00e9dito \u00e9 devolvida, o que aumenta o custo efetivo da opera\u00e7\u00e3o.\n\nCom a <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong> na Reforma Tribut\u00e1ria, o legislador optou por outro caminho. A venda beneficiada n\u00e3o elimina o cr\u00e9dito integral das compras. O contribuinte mant\u00e9m o cr\u00e9dito pleno, desde que observe as exce\u00e7\u00f5es previstas em lei.\n\nIsso refor\u00e7a a ideia de n\u00e3o cumulatividade plena. O imposto incide apenas sobre o valor agregado e n\u00e3o sobre a estrutura de custos acumulados ao longo da cadeia.\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>Exemplo pr\u00e1tico na ind\u00fastria de medicamentos<\/h2>\nConsidere uma ind\u00fastria farmac\u00eautica que produz medicamento com benef\u00edcio de redu\u00e7\u00e3o de sessenta por cento da al\u00edquota, conforme Anexo IV da <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>.\n<h3>Dados do exemplo<\/h3>\n<ul>\n \t<li>compra de insumos: um milh\u00e3o de reais;<\/li>\n \t<li>al\u00edquota cheia de IBS e CBS: treze por cento;<\/li>\n \t<li>cr\u00e9dito: cento e trinta mil reais;<\/li>\n \t<li>base de venda: um milh\u00e3o e quinhentos mil reais;<\/li>\n \t<li>redu\u00e7\u00e3o de sessenta por cento na al\u00edquota;<\/li>\n \t<li>al\u00edquota efetiva: cinco v\u00edrgula dois por cento.<\/li>\n<\/ul>\nO d\u00e9bito na sa\u00edda ser\u00e1:\n<ul>\n \t<li>um milh\u00e3o e quinhentos mil reais multiplicado por cinco v\u00edrgula dois por cento, igual a setenta e oito mil reais.<\/li>\n<\/ul>\nO resultado da apura\u00e7\u00e3o:\n<ul>\n \t<li>cr\u00e9dito integral: cento e trinta mil reais;<\/li>\n \t<li>d\u00e9bito reduzido: setenta e oito mil reais;<\/li>\n \t<li>saldo credor: cinquenta e dois mil reais.<\/li>\n<\/ul>\nEsse saldo credor pode ser compensado com outros d\u00e9bitos futuros ou objeto de pedido de ressarcimento, nos termos do Artigo 39.\n\nO ponto central \u00e9 que a <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong> na venda n\u00e3o reduz o cr\u00e9dito das compras. N\u00e3o h\u00e1 obriga\u00e7\u00e3o de estornar os cinquenta e dois mil reais excedentes.\n<h2>Compara\u00e7\u00e3o com o sistema antigo de PIS e COFINS<\/h2>\nNo modelo anterior, era comum que opera\u00e7\u00f5es com al\u00edquota zero ou isen\u00e7\u00e3o de PIS e COFINS resultassem na perda do direito ao cr\u00e9dito dos insumos. Algumas situa\u00e7\u00f5es admitiam cr\u00e9dito, outras n\u00e3o. O resultado era aumento de custo tribut\u00e1rio em cadeias beneficiadas.\n\nCom a nova disciplina da <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong>, essa distor\u00e7\u00e3o \u00e9 corrigida. A empresa mant\u00e9m o cr\u00e9dito integral, mesmo que a al\u00edquota na sa\u00edda seja reduzida. A regra s\u00f3 muda se a pr\u00f3pria lei exigir o estorno em situa\u00e7\u00f5es espec\u00edficas.\n\nIsso torna a tributa\u00e7\u00e3o mais neutra. O benef\u00edcio concedido na sa\u00edda n\u00e3o \u00e9 financiado pela redu\u00e7\u00e3o artificial de cr\u00e9ditos nas etapas anteriores.\n<h2>Quando o estorno ainda ser\u00e1 exigido<\/h2>\nO \u00a7 10 define a regra geral. No entanto, a lei prev\u00ea exce\u00e7\u00f5es em dispositivos pr\u00f3prios. O estorno, total ou parcial, ainda pode ser exigido em situa\u00e7\u00f5es como:\n<ul>\n \t<li>opera\u00e7\u00f5es imunes ou isentas, em que a lei exige anula\u00e7\u00e3o proporcional de cr\u00e9ditos;<\/li>\n \t<li>opera\u00e7\u00f5es em suspens\u00e3o, em que o direito ao cr\u00e9dito depende do efetivo pagamento do tributo em etapa posterior;<\/li>\n \t<li>hip\u00f3teses de diferimento, em que o fato gerador \u00e9 postergado e o cr\u00e9dito s\u00f3 surge quando o imposto \u00e9 devido.<\/li>\n<\/ul>\nNesses casos, a l\u00f3gica n\u00e3o decorre da <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong>, mas de regimes espec\u00edficos de desonera\u00e7\u00e3o, imunidade ou posterga\u00e7\u00e3o.\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>Impacto pr\u00e1tico no setor farmac\u00eautico<\/h2>\nO setor farmac\u00eautico \u00e9 um dos maiores beneficiados pela regra do \u00a7 10. Muitas opera\u00e7\u00f5es com medicamentos essenciais ter\u00e3o redu\u00e7\u00e3o de sessenta por cento da al\u00edquota de IBS e CBS.\n\nCom a nova disciplina:\n<ul>\n \t<li>a ind\u00fastria mant\u00e9m cr\u00e9dito integral sobre insumos, embalagens e servi\u00e7os;<\/li>\n \t<li>distribuidores preservam o direito a cr\u00e9dito pleno nas aquisi\u00e7\u00f5es;<\/li>\n \t<li>farm\u00e1cias continuam com cr\u00e9ditos, mesmo vendendo produtos com al\u00edquota reduzida, quando estiverem no regime regular.<\/li>\n<\/ul>\nA tabela abaixo ilustra o fluxo em cadeia.\n<table>\n<thead>\n<tr>\n<th>Etapa<\/th>\n<th>Opera\u00e7\u00e3o<\/th>\n<th>Al\u00edquota efetiva<\/th>\n<th>Cr\u00e9dito mantido<\/th>\n<th>Observa\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ind\u00fastria compra insumos<\/td>\n<td>Aquisi\u00e7\u00e3o tributada<\/td>\n<td>Treze por cento<\/td>\n<td>Sim, cr\u00e9dito integral<\/td>\n<td>Gera\u00e7\u00e3o de cr\u00e9dito cheio<\/td>\n<\/tr>\n<tr>\n<td>Ind\u00fastria vende medicamento com redu\u00e7\u00e3o<\/td>\n<td>Venda com redu\u00e7\u00e3o de sessenta por cento<\/td>\n<td>Cinco v\u00edrgula dois por cento<\/td>\n<td>Sim, cr\u00e9dito mantido<\/td>\n<td>Redu\u00e7\u00e3o n\u00e3o gera estorno autom\u00e1tico<\/td>\n<\/tr>\n<tr>\n<td>Distribuidor revende com redu\u00e7\u00e3o<\/td>\n<td>Venda com redu\u00e7\u00e3o de sessenta por cento<\/td>\n<td>Cinco v\u00edrgula dois por cento<\/td>\n<td>Sim<\/td>\n<td>Mant\u00e9m cr\u00e9ditos das compras<\/td>\n<\/tr>\n<tr>\n<td>Farm\u00e1cia vende ao consumidor<\/td>\n<td>Venda final com redu\u00e7\u00e3o<\/td>\n<td>Cinco v\u00edrgula dois por cento<\/td>\n<td>Sim<\/td>\n<td>Sem restri\u00e7\u00e3o espec\u00edfica<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nA <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong> deixa de ser fonte de perda de cr\u00e9dito e passa a ser um mecanismo de pol\u00edtica p\u00fablica neutro em rela\u00e7\u00e3o \u00e0 forma\u00e7\u00e3o de custos.\n<h2>Conclus\u00e3o pr\u00e1tica<\/h2>\nO \u00a7 10 do Artigo 47 da <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> \u00e9 um dos dispositivos que materializam a n\u00e3o cumulatividade plena do IBS e da CBS.\n\nA <strong>redu\u00e7\u00e3o de al\u00edquota IBS CBS<\/strong> na venda n\u00e3o implica estorno de cr\u00e9dito, salvo quando a pr\u00f3pria lei determina o contr\u00e1rio em regimes espec\u00edficos. Na pr\u00e1tica, a ind\u00fastria e os demais elos da cadeia podem manter o cr\u00e9dito integral, mesmo com redu\u00e7\u00e3o de sessenta por cento na al\u00edquota de medicamentos.\n\nIsso torna o sistema mais neutro, previs\u00edvel e coerente com a realidade econ\u00f4mica do setor farmac\u00eautico, que trabalha com margens ajustadas e forte regula\u00e7\u00e3o de pre\u00e7os.\n\nQuer entender como estruturar o controle de cr\u00e9ditos e benef\u00edcios de al\u00edquota reduzida no IBS e na CBS para o seu neg\u00f3cio? Fale com a Simtax.\n<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\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\nCompartilhe:\n\n&nbsp;\n<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Redu\u00e7\u00e3o de Al\u00edquota IBS CBS: cr\u00e9dito integral mantido A palavra-chave foco deste artigo \u00e9 redu\u00e7\u00e3o de al\u00edquota IBS CBS. O \u00a7 10 do Artigo 47 da Lei Complementar n\u00ba 214\/2025 consolida um dos pilares da n\u00e3o cumulatividade plena do IBS e da CBS. A regra \u00e9 clara. A realiza\u00e7\u00e3o de opera\u00e7\u00f5es sujeitas a al\u00edquota reduzida [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9307,"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-9306","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Redu\u00e7\u00e3o de Al\u00edquota IBS CBS: quando n\u00e3o h\u00e1 estorno de cr\u00e9dito - Simtax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simtax.com.br\/reforma\/reducao-de-aliquota-ibs-cbs-quando-nao-ha-estorno-de-credito\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Redu\u00e7\u00e3o de Al\u00edquota IBS CBS: quando n\u00e3o h\u00e1 estorno de cr\u00e9dito - Simtax\" \/>\n<meta property=\"og:description\" content=\"Redu\u00e7\u00e3o de Al\u00edquota IBS CBS: cr\u00e9dito integral mantido A palavra-chave foco deste artigo \u00e9 redu\u00e7\u00e3o de al\u00edquota IBS CBS. 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