{"id":52638,"date":"2025-06-30T10:12:58","date_gmt":"2025-06-30T13:12:58","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=52638"},"modified":"2025-06-30T10:12:58","modified_gmt":"2025-06-30T13:12:58","slug":"entenda-o-que-muda-no-credito-tributario-com-a-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/06\/30\/entenda-o-que-muda-no-credito-tributario-com-a-reforma-tributaria\/","title":{"rendered":"ENTENDA O QUE MUDA NO CR\u00c9DITO TRIBUT\u00c1RIO COM A REFORMA TRIBUT\u00c1RIA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Novo modelo de cr\u00e9dito tribut\u00e1rio promete simplificar apura\u00e7\u00e3o e beneficiar fluxo de caixa das empresas.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria a partir de 2027, o sistema de <strong>cr\u00e9dito tribut\u00e1rio<\/strong> passar\u00e1 por mudan\u00e7as significativas. A nova l\u00f3gica promete acabar com a complexidade atual e introduzir a <strong>n\u00e3o cumulatividade plena<\/strong>, permitindo que empresas aproveitem cr\u00e9ditos de forma mais ampla e eficiente.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A transi\u00e7\u00e3o exigir\u00e1 prepara\u00e7\u00e3o das empresas e atualiza\u00e7\u00e3o de processos cont\u00e1beis, especialmente com a introdu\u00e7\u00e3o do IVA dual, composto pela <strong>Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) e pelo Imposto sobre Bens e Servi\u00e7os (IBS)<\/strong>. As novas regras j\u00e1 geram impacto nas estrat\u00e9gias fiscais e operacionais do setor privado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que \u00e9 cr\u00e9dito tribut\u00e1rio e por que ele importa<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O cr\u00e9dito tribut\u00e1rio \u00e9 um mecanismo que permite \u00e0 empresa abater, dos tributos a pagar, os valores pagos anteriormente em etapas da cadeia produtiva. Esse sistema evita a chamada <strong>tributa\u00e7\u00e3o em cascata<\/strong>, em que um imposto incide sobre outro imposto j\u00e1 recolhido, elevando o custo final do produto.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">No modelo atual, o aproveitamento de cr\u00e9ditos \u00e9 limitado por crit\u00e9rios complexos, como o conceito restrito de \u201cinsumo\u201d e regras espec\u00edficas por tipo de tributo (ICMS, PIS, Cofins), gerando inseguran\u00e7a jur\u00eddica e ac\u00famulo de cr\u00e9ditos n\u00e3o utilizados.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como funciona hoje e por que o sistema \u00e9 criticado<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Atualmente, o sistema de cr\u00e9ditos \u00e9 marcado por:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Legisla\u00e7\u00e3o fragmentada<\/strong> entre entes federativos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Limita\u00e7\u00f5es sobre o que gera cr\u00e9dito<\/strong>, com base em interpreta\u00e7\u00f5es sobre \u201cessencialidade\u201d;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ac\u00famulo de cr\u00e9ditos sem ressarcimento \u00e1gil<\/strong>, afetando o caixa das empresas;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Judicializa\u00e7\u00e3o frequente<\/strong>, com disputas sobre o conceito de insumo e cr\u00e9ditos permitidos.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Empresas de setores produtivos e exportadores s\u00e3o especialmente afetadas pelo ac\u00famulo de cr\u00e9ditos n\u00e3o aproveitados, gerando impacto direto no capital de giro.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como ser\u00e1 o cr\u00e9dito tribut\u00e1rio ap\u00f3s a Reforma<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A principal inova\u00e7\u00e3o trazida pela Reforma Tribut\u00e1ria \u00e9 a ado\u00e7\u00e3o da <strong>n\u00e3o cumulatividade plena<\/strong>, uma caracter\u00edstica t\u00edpica de modelos de IVA (Imposto sobre Valor Agregado). Isso significa que <strong>praticamente todas as aquisi\u00e7\u00f5es de bens e servi\u00e7os relacionadas \u00e0 atividade econ\u00f4mica da empresa gerar\u00e3o direito a cr\u00e9dito.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entre as mudan\u00e7as mais relevantes est\u00e3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Base ampla de cr\u00e9dito: <\/strong>n\u00e3o haver\u00e1 distin\u00e7\u00e3o entre insumos diretos e indiretos. Todos os custos operacionais vinculados \u00e0 atividade empresarial, como servi\u00e7os cont\u00e1beis, limpeza ou manuten\u00e7\u00e3o, poder\u00e3o gerar cr\u00e9dito.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ressarcimento mais r\u00e1pido: <\/strong>o novo modelo prev\u00ea devolu\u00e7\u00e3o de cr\u00e9ditos acumulados em at\u00e9 60 dias, diminuindo a burocracia e os impactos financeiros.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Cr\u00e9dito condicionado ao recolhimento: <\/strong>o direito ao cr\u00e9dito s\u00f3 ser\u00e1 validado ap\u00f3s o pagamento efetivo do tributo pelo fornecedor. A nota fiscal, isoladamente, n\u00e3o garantir\u00e1 o cr\u00e9dito.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Transpar\u00eancia na cobran\u00e7a: <\/strong>o valor do tributo ser\u00e1 destacado \u201cpor fora\u201d na nota fiscal, facilitando a visualiza\u00e7\u00e3o dos encargos.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Split payment ser\u00e1 ferramenta de controle<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para garantir o cumprimento da regra de cr\u00e9dito vinculado ao pagamento, o sistema prev\u00ea a implementa\u00e7\u00e3o do <strong>split payment<\/strong>, ou pagamento fracionado. A tecnologia ser\u00e1 utilizada nas transa\u00e7\u00f5es eletr\u00f4nicas para separar automaticamente o valor do imposto devido e direcion\u00e1-lo ao ente competente no momento do pagamento via boleto, cart\u00e3o ou Pix.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Essa medida aumenta a seguran\u00e7a na arrecada\u00e7\u00e3o e viabiliza a restitui\u00e7\u00e3o c\u00e9lere de cr\u00e9ditos, uma das maiores demandas do setor produtivo.<\/span><\/p>\n<table style=\"width: 646px;\" width=\"557\">\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Caracter\u00edstica<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Sistema atual (ICMS, PIS\/Cofins)<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Sistema p\u00f3s-Reforma (IBS\/CBS)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tipo de n\u00e3o cumulatividade<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Limitada e sujeita a restri\u00e7\u00f5es<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Plena e ampla<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Base de cr\u00e9ditos<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Insumos essenciais (interpretativo)<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Quase todas as aquisi\u00e7\u00f5es para a atividade<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Legisla\u00e7\u00e3o<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Fragmentada, com regras por tributo<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Unificada e simplificada nacionalmente<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Velocidade de devolu\u00e7\u00e3o<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Lenta, sujeita a burocracia<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c1gil: at\u00e9 60 dias para ressarcimento<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Transpar\u00eancia ao consumidor<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Baixa, tributo embutido no pre\u00e7o final<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Alta, com destaque em nota fiscal<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 203.156px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Judicializa\u00e7\u00e3o<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 212.25px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Alta frequ\u00eancia de disputas<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 208.594px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tend\u00eancia de redu\u00e7\u00e3o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Impactos pr\u00e1ticos para empresas e contabilidade<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A mudan\u00e7a no sistema de cr\u00e9ditos exige reestrutura\u00e7\u00e3o cont\u00e1bil e fiscal nas empresas. Contadores e tributaristas precisar\u00e3o adaptar:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>ERP e sistemas fiscais <\/strong>para a nova l\u00f3gica de apura\u00e7\u00e3o;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Classifica\u00e7\u00e3o de despesas <\/strong>internas, que agora podem gerar cr\u00e9dito;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Controle de pagamentos, <\/strong>j\u00e1 que o cr\u00e9dito s\u00f3 ser\u00e1 v\u00e1lido ap\u00f3s o recolhimento do tributo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00e9m disso, ser\u00e1 fundamental o acompanhamento da legisla\u00e7\u00e3o complementar, especialmente a tramita\u00e7\u00e3o do<strong> PLP 108\/2024, <\/strong>que regulamenta o IBS, e das regras da CBS em n\u00edvel federal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Benef\u00edcios esperados com a nova sistem\u00e1tica de cr\u00e9ditos<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A promessa do novo modelo \u00e9 reduzir distor\u00e7\u00f5es econ\u00f4micas e tornar o sistema tribut\u00e1rio mais neutro, ou seja, menos interferente nas decis\u00f5es de investimento e opera\u00e7\u00e3o das empresas. Os principais benef\u00edcios previstos s\u00e3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Desonera\u00e7\u00e3o da cadeia produtiva, com menor custo tribut\u00e1rio;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Redu\u00e7\u00e3o da litigiosidade com o Fisco;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Maior previsibilidade e seguran\u00e7a jur\u00eddica;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Est\u00edmulo \u00e0 formaliza\u00e7\u00e3o, com menor carga tribut\u00e1ria indireta;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Melhoria no ambiente de neg\u00f3cios, especialmente para exportadores e prestadores de servi\u00e7os.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Prepara\u00e7\u00e3o para a transi\u00e7\u00e3o: o que as empresas devem fazer<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Apesar das vantagens, a transi\u00e7\u00e3o para o novo modelo exigir\u00e1 esfor\u00e7o das empresas. O secret\u00e1rio extraordin\u00e1rio da Reforma Tribut\u00e1ria, Bernard Appy, tem refor\u00e7ado que quem ainda n\u00e3o come\u00e7ou a se preparar j\u00e1 est\u00e1 atrasado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entre os passos recomendados est\u00e3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Mapear todos os custos e despesas operacionais que podem gerar cr\u00e9dito;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Reavaliar contratos com fornecedores e cl\u00e1usulas de responsabilidade tribut\u00e1ria;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Treinar as equipes cont\u00e1bil, fiscal e de TI para os novos formatos;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Acompanhar a implementa\u00e7\u00e3o do split payment e das plataformas digitais de arrecada\u00e7\u00e3o;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Rever a estrutura jur\u00eddica e societ\u00e1ria, se necess\u00e1rio.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O novo modelo de<strong> cr\u00e9dito tribut\u00e1rio na Reforma Tribut\u00e1ria <\/strong>promete simplificar a apura\u00e7\u00e3o, ampliar a base de cr\u00e9ditos e acelerar a devolu\u00e7\u00e3o de saldos acumulados. Para as empresas, isso representa uma oportunidade de reduzir custos e aumentar a efici\u00eancia fiscal \u2014 desde que haja planejamento e adequa\u00e7\u00e3o aos novos padr\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Acompanhe as atualiza\u00e7\u00f5es da<strong> Reforma Tribut\u00e1ria, <\/strong>os desdobramentos do<strong> PLP 108\/2024 <\/strong>e orienta\u00e7\u00f5es pr\u00e1ticas sobre cr\u00e9dito tribut\u00e1rio no Portal Cont\u00e1beis.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: CONT\u00c1BEIS \u2013 POR JULIANA MORATTO<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novo modelo de cr\u00e9dito tribut\u00e1rio promete simplificar apura\u00e7\u00e3o e beneficiar [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[9],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-dH0","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52638"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=52638"}],"version-history":[{"count":3,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52638\/revisions"}],"predecessor-version":[{"id":52641,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52638\/revisions\/52641"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=52638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=52638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=52638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}