{"id":53650,"date":"2025-07-28T10:15:15","date_gmt":"2025-07-28T13:15:15","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=53650"},"modified":"2025-07-28T10:24:33","modified_gmt":"2025-07-28T13:24:33","slug":"reforma-tributaria-e-o-setor-de-tecnologia-como-a-cbs-de-88-vai-impactar-o-suporte-tecnico-e-a-venda-de-software","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/07\/28\/reforma-tributaria-e-o-setor-de-tecnologia-como-a-cbs-de-88-vai-impactar-o-suporte-tecnico-e-a-venda-de-software\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA E O SETOR DE TECNOLOGIA: COMO A CBS DE 8,8% VAI IMPACTAR O SUPORTE T\u00c9CNICO E A VENDA DE SOFTWARE"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Como a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) afeta empresas de TI em 2027<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a aprova\u00e7\u00e3o da Lei Complementar n\u00ba 214\/2025, o Brasil inicia a transi\u00e7\u00e3o para um novo modelo de tributa\u00e7\u00e3o sobre o consumo. A partir de 2027, a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) substituir\u00e1 o PIS e a Cofins. Essa mudan\u00e7a afeta diretamente o setor de tecnologia, especialmente empresas que atuam com suporte t\u00e9cnico, licenciamento de software e servi\u00e7os de TI, atualmente muitas vezes tributadas de forma cumulativa, mesmo estando no Lucro Real.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Neste artigo, analisamos o funcionamento atual, o que muda com a CBS, e como o novo modelo pode representar aumento ou redu\u00e7\u00e3o da carga tribut\u00e1ria \u2014 dependendo da estrutura de custos da empresa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como funciona hoje: cumulatividade mesmo no Lucro Real<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Atualmente, muitas empresas do setor de tecnologia, mesmo sendo optantes do Lucro Real, s\u00e3o tributadas pelo regime cumulativo de PIS e Cofins. Isso significa uma al\u00edquota conjunta de 3,65% (0,65% de PIS e 3% de Cofins) aplicada sobre a receita bruta, sem direito a cr\u00e9ditos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Esse modelo atinge atividades como:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Suporte t\u00e9cnico de inform\u00e1tica;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Instala\u00e7\u00e3o e manuten\u00e7\u00e3o de sistemas;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Licenciamento de software (SaaS ou perp\u00e9tuo n\u00e3o personalizado);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Consultoria em TI sem <strong>natureza t\u00e9cnica especializada.<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Na pr\u00e1tica, essas empresas recolhem os tributos sobre o valor total da receita, mesmo quando est\u00e3o no regime de apura\u00e7\u00e3o do Lucro Real, o que gera uma distor\u00e7\u00e3o em rela\u00e7\u00e3o a outros setores.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>O que muda com a CBS a partir de 2027<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a entrada em vigor da CBS:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Todas as empresas, independentemente do setor, passar\u00e3o ao regime n\u00e3o-cumulativo;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">A al\u00edquota de refer\u00eancia ser\u00e1 de 8,8% sobre a receita bruta;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Haver\u00e1 amplo direito a cr\u00e9dito, incluindo despesas com:<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Energia el\u00e9trica;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Alugu\u00e9is;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Servi\u00e7os tomados;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Infraestrutura de TI (nuvem, software, hardware);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Insumos operacionais e ativos.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O novo modelo elimina a cumulatividade e busca padronizar o tratamento fiscal entre setores. No entanto, a vantagem econ\u00f4mica depender\u00e1 diretamente do volume de despesas pass\u00edveis de gerar cr\u00e9dito.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Exemplo pr\u00e1tico: empresa de tecnologia com estrutura leve<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Uma empresa prestadora de suporte t\u00e9cnico e venda de licen\u00e7as de software opera com receita mensal de R$ 100.000,00 e tem despesas operacionais credit\u00e1veis de apenas R$ 10.000,00 por m\u00eas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Cen\u00e1rio atual (regime cumulativo):<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00edquota: 3,65%<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Recolhimento mensal: R$ 3.650,00<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Sem direito a cr\u00e9dito<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>A partir de 2027 (CBS 8,8%, n\u00e3o cumulativa):<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u00e9bito de CBS: R$ 8.800,00<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Cr\u00e9dito (8,8% sobre R$ 10.000): R$ 880,00<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">CBS l\u00edquida a pagar: R$ 7.920,00<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Comparativo:<\/strong><\/span><\/p>\n<table style=\"width: 849px;\" width=\"576\">\n<thead>\n<tr>\n<td style=\"width: 192.949px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Modelo<\/strong><\/span><\/td>\n<td style=\"width: 84.9023px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Receita<\/strong><\/span><\/td>\n<td style=\"width: 69.0234px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Cr\u00e9dito<\/strong><\/span><\/td>\n<td style=\"width: 120.664px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Imposto a pagar<\/strong><\/span><\/td>\n<td style=\"width: 348.984px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Observa\u00e7\u00e3o<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 192.949px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Regime cumulativo atual<\/strong><\/span><\/td>\n<td style=\"width: 84.9023px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 100 mil<\/strong><\/span><\/td>\n<td style=\"width: 69.0234px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 0<\/strong><\/span><\/td>\n<td style=\"width: 120.664px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 3.650,00<\/strong><\/span><\/td>\n<td style=\"width: 348.984px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Al\u00edquota menor, sem aproveitamento de cr\u00e9dito<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 192.949px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>CBS n\u00e3o cumulativa (2027)<\/strong><\/span><\/td>\n<td style=\"width: 84.9023px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 100 mil<\/strong><\/span><\/td>\n<td style=\"width: 69.0234px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 880<\/strong><\/span><\/td>\n<td style=\"width: 120.664px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 7.920,00<\/strong><\/span><\/td>\n<td style=\"width: 348.984px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Carga praticamente dobra com pouca despesa credit\u00e1vel<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Alerta: a CBS pode aumentar a carga para empresas com estrutura enxuta<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Empresas de tecnologia geralmente operam com estrutura leve, alta margem e poucos insumos credit\u00e1veis. Em muitos casos, utilizam software pr\u00f3prio, m\u00e3o de obra interna e prestam servi\u00e7os baseados em conhecimento, o que limita a gera\u00e7\u00e3o de cr\u00e9ditos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Essa realidade \u00e9 comum entre:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Startups de software e SaaS;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Consultorias de TI;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Empresas de suporte t\u00e9cnico com equipe interna e terceiriza\u00e7\u00e3o m\u00ednima.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nesses casos, a CBS pode representar um aumento real da carga tribut\u00e1ria em rela\u00e7\u00e3o ao regime cumulativo atual.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Estrat\u00e9gias e pontos de aten\u00e7\u00e3o<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Apesar da poss\u00edvel eleva\u00e7\u00e3o da carga, existem estrat\u00e9gias para mitigar os efeitos:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Revisar e formalizar contratos com fornecedores para garantir cr\u00e9dito;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Avaliar o modelo de neg\u00f3cio e identificar oportunidades de cr\u00e9dito;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Recalcular precifica\u00e7\u00e3o para absorver ou repassar parte da nova carga;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Preparar sistemas e estrutura cont\u00e1bil para a nova l\u00f3gica de escritura\u00e7\u00e3o da CBS.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ap\u00eandice t\u00e9cnico \u2013 Tratamento do setor de tecnologia na Lei Complementar n\u00ba 214\/2025<\/span><\/p>\n<table style=\"width: 836px;\" width=\"548\">\n<thead>\n<tr>\n<td style=\"width: 101.035px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tema<\/strong><\/span><\/td>\n<td style=\"width: 227.168px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Artigo da LC 214\/2025<\/strong><\/span><\/td>\n<td style=\"width: 176.035px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Conte\u00fado Legal<\/strong><\/span><\/td>\n<td style=\"width: 305.039px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Aplica\u00e7\u00e3o ao setor de tecnologia<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Conclus\u00e3o<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Reforma Tribut\u00e1ria, por meio da CBS, busca simplificar e tornar mais justa a tributa\u00e7\u00e3o sobre o consumo. Para o setor de tecnologia, ela resolve uma distor\u00e7\u00e3o hist\u00f3rica ao eliminar a cumulatividade do PIS e Cofins. No entanto, empresas com estrutura enxuta, margem alta e poucos insumos credit\u00e1veis poder\u00e3o enfrentar um aumento real da carga tribut\u00e1ria, mesmo estando no Lucro Real.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A antecipa\u00e7\u00e3o e o planejamento fiscal s\u00e3o indispens\u00e1veis para esse setor at\u00e9 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: CONT\u00c1BEIS \u2013 POR KELVIN COSTA<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) afeta empresas [&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-dXk","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53650"}],"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=53650"}],"version-history":[{"count":8,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53650\/revisions"}],"predecessor-version":[{"id":53658,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53650\/revisions\/53658"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=53650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=53650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=53650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}