{"id":53965,"date":"2025-08-06T11:06:11","date_gmt":"2025-08-06T14:06:11","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=53965"},"modified":"2025-08-06T11:06:11","modified_gmt":"2025-08-06T14:06:11","slug":"tratamento-das-bonificacoes-e-brindes-sob-o-regime-do-ibs-cbs","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/08\/06\/tratamento-das-bonificacoes-e-brindes-sob-o-regime-do-ibs-cbs\/","title":{"rendered":"TRATAMENTO DAS BONIFICA\u00c7\u00d5ES E BRINDES SOB O REGIME DO IBS\/CBS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Como a LC 214\/2025 afeta o tratamento tribut\u00e1rio de bonifica\u00e7\u00f5es e brindes nas opera\u00e7\u00f5es comerciais?<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A entrada em vigor da Lei Complementar n\u00ba 214\/2025, que regulamenta o Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS), imp\u00f5e uma s\u00e9rie de mudan\u00e7as na tributa\u00e7\u00e3o do consumo no Brasil. Entre os temas de aten\u00e7\u00e3o especial para os profissionais da contabilidade e da \u00e1rea tribut\u00e1ria est\u00e1 o tratamento das bonifica\u00e7\u00f5es e brindes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Historicamente utilizados como estrat\u00e9gias comerciais para fideliza\u00e7\u00e3o ou giro de estoque, os brindes e bonifica\u00e7\u00f5es ter\u00e3o, no novo modelo, tratamento tribut\u00e1rio espec\u00edfico, com implica\u00e7\u00f5es diretas na apura\u00e7\u00e3o dos tributos, no direito ao cr\u00e9dito e no planejamento fiscal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Bonifica\u00e7\u00f5es e Brindes: o que diz o artigo 5\u00ba da LC 214\/2025?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A LC 214\/2025 trata expressamente desses itens no artigo 5\u00ba, estabelecendo crit\u00e9rios para sua tributa\u00e7\u00e3o ou n\u00e3o, tanto para o emissor quanto para o destinat\u00e1rio.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Art. 5\u00ba \u2013 Quando a bonifica\u00e7\u00e3o \u00e9 tributada?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Segundo o inciso II do art. 5\u00ba, bonifica\u00e7\u00f5es e brindes s\u00e3o considerados hip\u00f3teses de incid\u00eancia do IBS e da CBS, desde que:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>N\u00e3o constem do documento fiscal<\/strong> principal (como bonifica\u00e7\u00e3o condicionada ou vinculada);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Sejam entregues sem pre\u00e7o<\/strong>, mas em opera\u00e7\u00f5es com potencial de gera\u00e7\u00e3o de benef\u00edcio econ\u00f4mico.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Ou seja, se a bonifica\u00e7\u00e3o ou brinde for dada \u201cde surpresa\u201d, \u201cpor fora\u201d ou n\u00e3o integrar claramente o valor da opera\u00e7\u00e3o principal, haver\u00e1 tributa\u00e7\u00e3o sobre seu valor de mercado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Quando n\u00e3o h\u00e1 incid\u00eancia?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Nos termos do \u00a71\u00ba do art. 5\u00ba, n\u00e3o incide IBS e CBS sobre bonifica\u00e7\u00f5es que:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Est\u00e3o claramente identificadas no documento fiscal (ex: &#8220;2 unidades gr\u00e1tis na compra de 10&#8221;);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">N\u00e3o dependem de condi\u00e7\u00e3o futura ou evento posterior.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Essas bonifica\u00e7\u00f5es s\u00e3o tratadas como redu\u00e7\u00e3o proporcional do pre\u00e7o unit\u00e1rio e, portanto, n\u00e3o geram nova base de c\u00e1lculo tribut\u00e1vel.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Implica\u00e7\u00f5es pr\u00e1ticas para as empresas<\/strong><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Emiss\u00e3o correta da NF-e \u00e9 essencial<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Com base na Nota T\u00e9cnica 2025.002 \u2013 RTC, a NF-e dever\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Informar a quantidade total (incluindo itens bonificados);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Definir corretamente a finalidade da nota (venda com bonifica\u00e7\u00e3o ou bonifica\u00e7\u00e3o isolada);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Preencher os campos de &#8220;Finalidade D\u00e9bito&#8221; e &#8220;Finalidade Cr\u00e9dito&#8221;, para permitir a apura\u00e7\u00e3o correta dos cr\u00e9ditos.<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Impacto no direito ao cr\u00e9dito<\/strong><\/span><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Se a bonifica\u00e7\u00e3o \u00e9 tributada, o destinat\u00e1rio poder\u00e1 tomar cr\u00e9dito integral do IBS e CBS destacados.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Se n\u00e3o houver tributa\u00e7\u00e3o (por se tratar de redu\u00e7\u00e3o de pre\u00e7o), o cr\u00e9dito ser\u00e1 proporcional ao valor efetivamente pago.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Aten\u00e7\u00e3o:<\/strong> a inobserv\u00e2ncia dessas regras pode resultar na glosa do cr\u00e9dito pelo fisco.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Exemplo pr\u00e1tico (fict\u00edcio)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Situa\u00e7\u00e3o A \u2013 Bonifica\u00e7\u00e3o sem destaque fiscal<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Venda: 100 unidades a R$10,00 cada = R$1.000,00<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Bonifica\u00e7\u00e3o \u201csurpresa\u201d: +10 unidades sem destaque fiscal<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Base de c\u00e1lculo: R$1.000,00<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Tributa\u00e7\u00e3o indevida:<\/strong> pode haver glosa de cr\u00e9dito pelo fisco no valor correspondente \u00e0s 10 unidades.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Situa\u00e7\u00e3o B \u2013 Bonifica\u00e7\u00e3o identificada<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Venda: 100 unidades + 10 bonificadas, com destaque total na NF-e<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Pre\u00e7o m\u00e9dio ajustado: R$9,09 (1.000 \u00f7 110)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Base de c\u00e1lculo correta: R$1.000,00 sobre as 110 unidades<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Cr\u00e9dito mantido:<\/strong> opera\u00e7\u00e3o regular.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Pontos de aten\u00e7\u00e3o para o planejamento fiscal<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">\u2714 Sempre destaque as bonifica\u00e7\u00f5es no documento fiscal. \u2714 Evite dar brindes \u201cpor fora\u201d da NF-e: isso acarreta incid\u00eancia de IBS e CBS sobre o valor de mercado do brinde. \u2714 Oriente os fornecedores e compradores sobre os efeitos tribut\u00e1rios dessas estrat\u00e9gias. \u2714 Crie pol\u00edtica interna de controle de bonifica\u00e7\u00f5es, com registros detalhados para efeitos de apura\u00e7\u00e3o e auditoria.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Conclus\u00e3o<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A bonifica\u00e7\u00e3o segue sendo uma ferramenta comercial relevante, mas seu tratamento mudou profundamente com a LC 214\/2025. Agora, mais do que nunca, \u00e9 fundamental que a \u00e1rea cont\u00e1bil e fiscal esteja envolvida desde a formula\u00e7\u00e3o da estrat\u00e9gia comercial at\u00e9 a emiss\u00e3o correta da nota fiscal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Ignorar essas novas exig\u00eancias pode gerar impactos fiscais significativos, desde o indevido recolhimento do IBS e CBS at\u00e9 autua\u00e7\u00f5es por glosa de cr\u00e9dito.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>FONTE: CONT\u00c1BEIS \u2013 POR JOSE EDUARDO MELO SILVA<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como a LC 214\/2025 afeta o tratamento tribut\u00e1rio de bonifica\u00e7\u00f5es [&hellip;]<\/p>\n","protected":false},"author":14,"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":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-e2p","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53965"}],"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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=53965"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53965\/revisions"}],"predecessor-version":[{"id":53967,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53965\/revisions\/53967"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=53965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=53965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=53965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}