{"id":15103,"date":"2025-12-17T09:40:22","date_gmt":"2025-12-17T09:40:22","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15103"},"modified":"2025-12-17T09:55:44","modified_gmt":"2025-12-17T09:55:44","slug":"novo-ajuste-sinief","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/","title":{"rendered":"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p>O Ajuste SINIEF n\u00ba 49\/2025, publicado no \u00faltimo dia 09 de dezembro, estabelece procedimentos para a emiss\u00e3o de documentos fiscais nas seguintes opera\u00e7\u00f5es e presta\u00e7\u00f5es:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li class=\"a5-1textoacordo\">venda para entrega futura, quando houver pagamento antecipado total ou parcial pelo adquirente;<\/li>\n<li class=\"a5-1textoacordo\">perda no estoque de mercadoria por extravio, perecimento, deteriora\u00e7\u00e3o, furto ou roubo;<\/li>\n<li class=\"a5-1textoacordo\">redu\u00e7\u00e3o de valores ou quantidades, quando n\u00e3o for poss\u00edvel realizar o cancelamento da Nota Fiscal eletr\u00f4nica &#8211; NF-e &#8211; de sa\u00edda;<\/li>\n<li class=\"a5-1textoacordo\">retorno por recusa, total ou parcial, na entrega ou por n\u00e3o localiza\u00e7\u00e3o do destinat\u00e1rio.<\/li>\n<\/ol>\n<p data-path-to-node=\"6\">O texto do ajuste adapta os documentos fiscais ao padr\u00e3o da Reforma Tribut\u00e1ria (IBS e CBS). A norma especifica que essas &#8220;Notas de D\u00e9bito&#8221; devem seguir um padr\u00e3o compat\u00edvel com a apura\u00e7\u00e3o do <b>IBS<\/b> (Imposto sobre Bens e Servi\u00e7os) e da <b>CBS<\/b>, separando claramente o momento financeiro\/cont\u00e1bil do momento do fato gerador do imposto.<\/p>\n<p data-path-to-node=\"7\">Ao padronizar esses eventos agora (para vigorarem plenamente a partir de maio de 2026), o Confaz antecipa a estrutura necess\u00e1ria para que os sistemas das empresas consigam operar o novo sistema dual (ICMS + IBS\/CBS) sem conflitos de leiaute na nota fiscal.<\/p>\n<hr \/>\n<a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/AJUSTE_SINIEF_No-49-2025.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"both\" data-toolbar-fixed=\"off\">AJUSTE_SINIEF_N\u00ba 49-2025<\/a>\n<p><strong>Fonte:<\/strong> <a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/2025\/ajuste-sinief-49-25\" target=\"_blank\" rel=\"noopener\">CONFAZ<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara O Ajuste SINIEF n\u00ba 49\/2025, publicado no \u00faltimo dia 09 de dezembro,<\/p>\n","protected":false},"author":1,"featured_media":15113,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,148],"tags":[],"class_list":["post-15103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c76-cf-e-cupom-fiscal-eletronico","category-nota-fiscal-eletronica"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Por Alexandre Alcantara O Ajuste SINIEF n\u00ba 49\/2025, publicado no \u00faltimo dia 09 de dezembro,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-17T09:40:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-17T09:55:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/CONFAZ-SINIEF.png\" \/>\n\t<meta property=\"og:image:width\" content=\"836\" \/>\n\t<meta property=\"og:image:height\" content=\"200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais\",\"datePublished\":\"2025-12-17T09:40:22+00:00\",\"dateModified\":\"2025-12-17T09:55:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/\"},\"wordCount\":238,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/CONFAZ-SINIEF.png\",\"articleSection\":[\"NFC-e - Nota Fiscal de Consumidor Eletr\u00f4nica\",\"NFe - Nota Fiscal Eletr\u00f4nica\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/\",\"name\":\"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/CONFAZ-SINIEF.png\",\"datePublished\":\"2025-12-17T09:40:22+00:00\",\"dateModified\":\"2025-12-17T09:55:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#primaryimage\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/CONFAZ-SINIEF.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/CONFAZ-SINIEF.png\",\"width\":836,\"height\":200},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/12\\\/17\\\/novo-ajuste-sinief\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/","og_locale":"pt_BR","og_type":"article","og_title":"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais - Prof. Alexandre Alcantara","og_description":"Por Alexandre Alcantara O Ajuste SINIEF n\u00ba 49\/2025, publicado no \u00faltimo dia 09 de dezembro,","og_url":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2025-12-17T09:40:22+00:00","article_modified_time":"2025-12-17T09:55:44+00:00","og_image":[{"width":836,"height":200,"url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/CONFAZ-SINIEF.png","type":"image\/png"}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais","datePublished":"2025-12-17T09:40:22+00:00","dateModified":"2025-12-17T09:55:44+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/"},"wordCount":238,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/CONFAZ-SINIEF.png","articleSection":["NFC-e - Nota Fiscal de Consumidor Eletr\u00f4nica","NFe - Nota Fiscal Eletr\u00f4nica"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/","url":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/","name":"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/CONFAZ-SINIEF.png","datePublished":"2025-12-17T09:40:22+00:00","dateModified":"2025-12-17T09:55:44+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#primaryimage","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/CONFAZ-SINIEF.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/12\/CONFAZ-SINIEF.png","width":836,"height":200},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/17\/novo-ajuste-sinief\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Novo Ajuste Sinief sobre opera\u00e7\u00f5es espec\u00edficas e emiss\u00e3o de documentos fiscais"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/15103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=15103"}],"version-history":[{"count":6,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/15103\/revisions"}],"predecessor-version":[{"id":15112,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/15103\/revisions\/15112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/15113"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=15103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=15103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=15103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}