{"id":2837,"date":"2026-10-29T16:56:40","date_gmt":"2026-10-29T19:56:40","guid":{"rendered":"https:\/\/granda.com.br\/aliquota-cbs-2027-tcu\/"},"modified":"2026-10-29T16:57:56","modified_gmt":"2026-10-29T19:57:56","slug":"aliquota-cbs-2027-tcu","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/aliquota-cbs-2027-tcu\/","title":{"rendered":"CBS em 2027: TCU encaminha ao Senado al\u00edquota de refer\u00eancia de 11,3%"},"content":{"rendered":"

Ontem (28\/10), o Tribunal de Contas da Uni\u00e3o \u2013 TCU aprovou e encaminhou ao Senado Federal os c\u00e1lculos da al\u00edquota de refer\u00eancia de 11,3% para a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os \u2013 CBS, que substituir\u00e1 o PIS e a COFINS a partir de 2027.<\/p>\n

Agora, cabe ao Senado fixar a al\u00edquota por resolu\u00e7\u00e3o at\u00e9 15\/12\/2026. Se a defini\u00e7\u00e3o continuar pendente, a legisla\u00e7\u00e3o prev\u00ea a aplica\u00e7\u00e3o provis\u00f3ria da al\u00edquota calculada pelo TCU at\u00e9 que entre em vigor a al\u00edquota fixada pelo Senado.<\/p>\n

O c\u00e1lculo do TCU considerou as informa\u00e7\u00f5es dispon\u00edveis at\u00e9 aquele momento. Ainda estavam pendentes defini\u00e7\u00f5es que poder\u00e3o repercutir na al\u00edquota da CBS, como as al\u00edquotas do Imposto Seletivo, os produtos sujeitos ao IPI residual e os percentuais dos cr\u00e9ditos presumidos relacionados \u00e0 Zona Franca de Manaus, ao produtor rural e ao transportador aut\u00f4nomo de carga.<\/p>\n

Importante lembrar que o percentual divulgado n\u00e3o representa a carga tribut\u00e1ria final das empresas, que depender\u00e1 dos cr\u00e9ditos que poder\u00e3o ser utilizados e das regras aplic\u00e1veis a cada opera\u00e7\u00e3o. A al\u00edquota de refer\u00eancia busca preservar o n\u00edvel de arrecada\u00e7\u00e3o do governo com os tributos federais que ser\u00e3o substitu\u00eddos e o seu c\u00e1lculo dever\u00e1 ser realizado anualmente at\u00e9 2033.<\/p>\n

Por fim, para o regime de compras p\u00fablicas, o TCU calculou redu\u00e7\u00e3o de 44,16% nas al\u00edquotas para fornecimentos \u00e0 administra\u00e7\u00e3o p\u00fablica direta, \u00e0s autarquias e \u00e0s funda\u00e7\u00f5es p\u00fablicas.<\/p>\n

Nossa equipe est\u00e1 \u00e0 disposi\u00e7\u00e3o para avaliar os impactos da nova tributa\u00e7\u00e3o sobre as opera\u00e7\u00f5es da sua empresa.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ontem (28\/10), o Tribunal de Contas da Uni\u00e3o \u2013 TCU aprovou e encaminhou ao Senado Federal os c\u00e1lculos da al\u00edquota de refer\u00eancia de 11,3% para a Contribui\u00e7\u00e3o sobre Bens e [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[520],"tags":[351,592,354,427,593],"ppma_author":[287],"class_list":["post-2837","post","type-post","status-publish","format-standard","hentry","category-direito-tributario","tag-cbs-en","tag-pis-e-cofins","tag-reforma-tributaria-en","tag-senado-federal-en","tag-tcu"],"yoast_head":"\nCBS em 2027: TCU encaminha ao Senado al\u00edquota de refer\u00eancia de 11,3% | Granda Advogados<\/title>\n<meta name=\"description\" content=\"TCU calcula al\u00edquota de refer\u00eancia de 11,3% para a CBS em 2027. 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