Reforma tributária — simulador IBS/CBS

The Tax reform by supply chain link section opens with a sample textile chain, from cotton to store. Replace each link’s revenue, purchases, ICMS and incentive with your figures and click Simulate. For each link you see the total burden from 2026 to 2033 in three scenarios (stay, relocate, outsource), the state incentive lost by 2033 and, under See year by year, IBS/CBS, ICMS, incentive, fund compensation and what split payment withholds.

Annual revenue adds up the revenue of the last 12 months on an accrual basis, and the current burden divides the sales tax entries by that revenue. Both fields are editable: if your tax scope is different, correct it and simulate again.

Health, education, public transport and other sectors have a 60% reduction; the basic food basket has a zero rate. Choosing the right regime in the selector applies the reduction to the reference rate — and the effect in reais appears in the last column.

Cole a tabela no formato ncm;cclasstrib;cst;reducao;descricao e clique em Importar, ou peça ao administrador da plataforma para configurar o endereço da tabela — aí ela é baixada toda semana. Quando a tabela muda o CST ou a redução de uma classificação que seus itens usam, você recebe o aviso "Alíquota da reforma mudou".

The IBS/CBS reference rate has not yet been officially set — that is why the field is editable and the result is a projection for planning discussions, not a tax calculation. Validate scenarios with your accountant before deciding on a price or contract.

2026 is an offsettable test (CBS 0.9% + IBS 0.1% deducted from PIS/COFINS — which is why the total burden does not rise). In 2027 CBS comes in fully and PIS/COFINS go away. From 2029 to 2032, ICMS and ISS migrate 10% per year to IBS. In 2033 only IBS + CBS apply.

What you pay comes from here, from the period's tax calculation. The IBS/CBS that appears on the order and on the counter sale is the tax of THAT document — for the customer to see and for the invoice to carry. The two do not add up: if both generated an obligation, the same tax would be paid twice.

Cada NCM que você vendeu nos últimos 30 dias aparece com um farol: verde quando todos os itens têm a classificação (cClassTrib) igual à da tabela oficial, amarelo quando parte está sem ou diferente, vermelho quando nenhum tem. O valor vendido dos faróis não verdes é o valor em risco. "Aplicar sugerido" grava a classificação oficial em todos os itens do NCM que ainda não têm, com registro de quem e quando.

A quebra estima a carga do IBS/CBS sobre 12 meses de vendas (por NCM e por cliente) e de compras (por fornecedor), na alíquota de referência, em 2027 (CBS plena) e em 2033 (regime pleno). Fornecedor do Simples transfere menos crédito: marque o regime no cadastro do fornecedor. É estimativa — a apuração vale pela nota.

The check uses the current NCM loaded from the Siscomex Single Portal (Official loads). Nonexistent: the code is not in the table. Expired: it existed and was withdrawn. Wrong format: it does not have 8 digits. Click the item to fix the NCM; the amount at risk is what was sold in 30 days with that NCM. Without the table loaded, the section says so instead of saying all is well.

Each row shows the base of the last 12 months and the estimated IBS/CBS burden in each transition year. Each year’s fraction comes from the schedule registered in Tax reform; without it, from the LC 214/2025 calendar (2026 one-point test, 2027–2028 full CBS, IBS rising 10 points a year from 2029 to 2032, 2033 full). A Simples supplier passes on about 30% of the credit.

The schedule used appears at the end of the section, with the source of each line: the ICMS reduction from 2029 to 2032 and its end in 2033 come from Constitutional Amendment 132/2023 (ADCT art. 128), the compensation fund for onerous incentives comes from the same amendment and Complementary Law 214/2025, and split payment from LC 214/2025. The presumed credit rate on rural producer purchases is set by the government: enter the published rate (default zero). ICMS is approximated by value added and PIS/COFINS and IPI are left out — check with your accountant before deciding.

The sum of the documents is the most reliable when items have different treatment (60% reduction, basic food basket), because it looks item by item. The period calculation uses total revenue and the full national rate. A large discrepancy is a sign that the reduction or the tax classification is missing in the item records — not that the system got the math wrong.