{"id":13610,"date":"2025-02-18T22:59:21","date_gmt":"2025-02-18T22:59:21","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=13610"},"modified":"2025-02-18T23:20:05","modified_gmt":"2025-02-18T23:20:05","slug":"atualizacao-guia-pratico-efd-icms-ipi","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/02\/18\/atualizacao-guia-pratico-efd-icms-ipi\/","title":{"rendered":"Atualiza\u00e7\u00e3o Guia Pr\u00e1tico EFD ICMS IPI"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p>O Portal do SPED divulgou uma nota sobre altera\u00e7\u00e3o que sair\u00e1 na pr\u00f3xima vers\u00e3o do Guia Pr\u00e1tico EFD ICMS IPI, em atendimento a uma decis\u00e3o do GT48 da COTEPE, com vig\u00eancia para janeiro de 2026.<\/p>\n<p>O &#8220;<a href=\"https:\/\/www.confaz.fazenda.gov.br\/menu-de-apoio\/grupos-de-trabalho\" target=\"_blank\" rel=\"noopener\">GT48 \u2013 SPED FISCAL<\/a>&#8221; tem por objetivo &#8220;debater, promover estudos e propor normas relacionadas ao Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital \u2013 SPED Fiscal, e colaborar na moderniza\u00e7\u00e3o da sistem\u00e1tica de cumprimento de obriga\u00e7\u00f5es acess\u00f3rias buscando a simplifica\u00e7\u00e3o.&#8221;<\/p>\n<hr \/>\n<p style=\"text-align: center;\"><strong><em>Confira a \u00edntegra da Nota<\/em><\/strong><\/p>\n<hr \/>\n<blockquote><p><span style=\"font-size: 18pt;\"><strong>Nota sobre as altera\u00e7\u00f5es no Guia Pr\u00e1tico em virtude da reforma tribut\u00e1ria (CBS\/IBS\/IS).<\/strong><\/span><\/p>\n<p><em>Em reuni\u00e3o do GT48 no \u00e2mbito da COTEPE, foi decidido pela N\u00c3O inclus\u00e3o dos novos tributos (CBS, IBS e IS) na EFD ICMS\/IPI.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><em>A pr\u00f3xima vers\u00e3o do Guia Pr\u00e1tico sair\u00e1 com as seguintes altera\u00e7\u00f5es, que ser\u00e3o vigentes a partir de 1\u00ba de janeiro de 2026:<\/em><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><em><strong>Registro C100<\/strong> &#8211; campo 12 (Valor total do documento fiscal) &#8211; quando existir valores do CBS, IBS e IS, o valor do campo N\u00c3O corresponder\u00e1 \u00e0 soma do campo VL_OPR dos registros C190 (filhos do C100). Consequentemente, ser\u00e1 retirada a advert\u00eancia hoje existente, que confere a referida a soma.<\/em><\/li>\n<li><em><strong>Registro C190<\/strong> &#8211; campo 05 (Valor da opera\u00e7\u00e3o) &#8211; ser\u00e1 inclu\u00edda uma orienta\u00e7\u00e3o na descri\u00e7\u00e3o do campo, indicando a N\u00c3O inclus\u00e3o dos valores do CBS, IBS e IS incidentes na opera\u00e7\u00e3o e, por consequ\u00eancia, ser\u00e1 retirada a advert\u00eancia.<\/em><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em>Portanto, foi deliberada a desativa\u00e7\u00e3o da valida\u00e7\u00e3o que verifica a igualdade entre VL_DOC (C100) e VL_OPR (C190).<\/em><\/p><\/blockquote>\n<p><strong>Fonte:<\/strong> <a href=\"http:\/\/sped.rfb.gov.br\/pagina\/show\/7660\" target=\"_blank\" rel=\"noopener\">Portal SPED<\/a> | 06.02.2025<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara O Portal do SPED divulgou uma nota sobre altera\u00e7\u00e3o que sair\u00e1 na<\/p>\n","protected":false},"author":1,"featured_media":10595,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79,209],"tags":[],"class_list":["post-13610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sped-fiscal","category-ibs-cbs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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