{"id":15126,"date":"2025-12-23T10:16:42","date_gmt":"2025-12-23T10:16:42","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15126"},"modified":"2025-12-23T10:17:10","modified_gmt":"2025-12-23T10:17:10","slug":"cgibs-rfb-ato-conjunto-obrigacoes-acessorias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/12\/23\/cgibs-rfb-ato-conjunto-obrigacoes-acessorias\/","title":{"rendered":"Comit\u00ea Gestor do IBS e RFB emite ato conjunto sobre obriga\u00e7\u00f5es acess\u00f3rias do IBS\/CBS"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p>Foi publicado hoje o ATO CONJUNTO RFB\/CGIBS N\u00ba 1\/2025, dispondo sobre as obriga\u00e7\u00f5es acess\u00f3rias exig\u00edveis para o fornecimento de informa\u00e7\u00f5es para apura\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os &#8211; IBS e da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os &#8211; CBS no ano de 2026.<\/p>\n<p>O Ato foi assinado pelo Secret\u00e1rio Especial da Receita Federal do Brasil e pelo Presidente do Comit\u00ea Gestor do IBS, com entrada em vigor a partir de 01 de janeiro de 2026.<\/p>\n<p><strong>Documentos recepcionados<\/strong><\/p>\n<ul>\n<li class=\"dou-paragraph\">Nota Fiscal Eletr\u00f4nica &#8211; NF-e, modelo 55;<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal de Consumidor Eletr\u00f4nica &#8211; NFC-e, modelo 65;<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal de Servi\u00e7os Eletr\u00f4nica &#8211; NFS-e;<\/li>\n<li class=\"dou-paragraph\">Conhecimento de Transporte Eletr\u00f4nico &#8211; CT-e, modelo 57;<\/li>\n<li class=\"dou-paragraph\">Conhecimento de Transporte Eletr\u00f4nico Para Outros Servi\u00e7os &#8211; CT-e OS, modelo 67;<\/li>\n<li class=\"dou-paragraph\">Bilhete de Passagem Eletr\u00f4nico &#8211; BP-e, modelo 63;<\/li>\n<li class=\"dou-paragraph\">Manifesto Eletr\u00f4nico de Documentos Fiscais &#8211; MDF-e, modelo 58;<\/li>\n<li class=\"dou-paragraph\">Guia de Transporte de Valores Eletr\u00f4nica &#8211; GTV-e, modelo 64;<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal de Energia El\u00e9trica Eletr\u00f4nica &#8211; NF3e, modelo 66;<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal Fatura de Servi\u00e7os de Comunica\u00e7\u00e3o Eletr\u00f4nica &#8211; NFCom, modelo 62;<\/li>\n<li class=\"dou-paragraph\">Declara\u00e7\u00e3o de Conte\u00fado Eletr\u00f4nica &#8211; DC-e; e<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal de Servi\u00e7o Eletr\u00f4nica de Explora\u00e7\u00e3o de Via &#8211; NFS-e Via.<\/li>\n<\/ul>\n<p><strong>Documentos a serem criados<\/strong><\/p>\n<ul>\n<li class=\"dou-paragraph\">Nota Fiscal de \u00c1gua e Saneamento Eletr\u00f4nica &#8211; NFAg, modelo 75;<\/li>\n<li class=\"dou-paragraph\">Declara\u00e7\u00e3o de Regimes Espec\u00edficos &#8211; DeRE;<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal Eletr\u00f4nica de Aliena\u00e7\u00e3o de Bens Im\u00f3veis &#8211; NF-e ABI, modelo 77; e<\/li>\n<li class=\"dou-paragraph\">Nota Fiscal Eletr\u00f4nica do G\u00e1s &#8211; NFGas, modelo 76.<\/li>\n<\/ul>\n<p><strong>Compet\u00eancias espec\u00edficas<\/strong><\/p>\n<p class=\"dou-paragraph\"><em>Dever\u00e3o ser observadas as compet\u00eancias espec\u00edficas:<\/em><\/p>\n<ul>\n<li class=\"dou-paragraph\">do Comit\u00ea Gestor da Nota Fiscal de Servi\u00e7o Eletr\u00f4nica de padr\u00e3o nacional &#8211; CGNFS-e<\/li>\n<li class=\"dou-paragraph\">do Comit\u00ea Gestor do Simples Nacional &#8211; CGSN<\/li>\n<\/ul>\n<p>O Ato Conjunto tamb\u00e9m trata, dentre outras quest\u00f5es, sobre a n\u00e3o aplica\u00e7\u00e3o de penalidades relacionadas \u00e0 omiss\u00e3o de dados nos documentos fiscais nos casos em que tipifica, e a necessidade de serem editadas normas espec\u00edficas para dispor sobre as opera\u00e7\u00f5es de com\u00e9rcio exterior.<\/p>\n<p>Confira a \u00edntegra <a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/ato-conjunto-rfb\/cgibs-n-1-de-22-de-dezembro-de-2025-677624586\" target=\"_blank\" rel=\"noopener\">AQUI<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Foi publicado hoje o ATO CONJUNTO RFB\/CGIBS N\u00ba 1\/2025, dispondo sobre as<\/p>\n","protected":false},"author":1,"featured_media":14496,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[250,209,172],"tags":[],"class_list":["post-15126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comite-gestor-ibs","category-ibs-cbs","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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