{"id":15612,"date":"2026-07-21T00:35:54","date_gmt":"2026-07-21T00:35:54","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15612"},"modified":"2026-07-21T00:36:30","modified_gmt":"2026-07-21T00:36:30","slug":"cfc-publica-primeira-orientacao-tecnica-sobre-aspectos-contabeis-do-ibs-e-cbs","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2026\/07\/21\/cfc-publica-primeira-orientacao-tecnica-sobre-aspectos-contabeis-do-ibs-e-cbs\/","title":{"rendered":"CFC publica primeira Orienta\u00e7\u00e3o T\u00e9cnica sobre aspectos cont\u00e1beis do IBS e CBS"},"content":{"rendered":"<p dir=\"auto\" style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p dir=\"auto\">O Conselho Federal de Contabilidade (CFC) divulgou a <strong>Orienta\u00e7\u00e3o T\u00e9cnica CFC n\u00ba 1\/2026<\/strong>, que trata dos aspectos cont\u00e1beis relacionados ao Imposto sobre Bens e Servi\u00e7os (IBS), \u00e0 Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS) e ao per\u00edodo de teste operacional do exerc\u00edcio de 2026.<\/p>\n<p dir=\"auto\">De acordo com o documento, as orienta\u00e7\u00f5es t\u00e9cnicas n\u00e3o possuem car\u00e1ter vinculante, n\u00e3o substituem nem alteram as Normas Brasileiras de Contabilidade (NBCs) vigentes. Seu objetivo \u00e9 subsidiar o exerc\u00edcio do julgamento profissional dos contadores, oferecendo elementos t\u00e9cnicos para as decis\u00f5es de reconhecimento, mensura\u00e7\u00e3o, evidencia\u00e7\u00e3o, apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o relacionadas aos novos tributos.<\/p>\n<p dir=\"auto\">Principais objetivos desta Orienta\u00e7\u00e3o T\u00e9cnica:<\/p>\n<ul dir=\"auto\">\n<li>Esclarecer que o IBS e a CBS s\u00e3o tributos cobrados \u201cpor fora\u201d, n\u00e3o integrando a receita das entidades nem sua pr\u00f3pria base de c\u00e1lculo.<\/li>\n<li>Detalhar os crit\u00e9rios para reconhecimento, mensura\u00e7\u00e3o e evidencia\u00e7\u00e3o de ativos e passivos tribut\u00e1rios.<\/li>\n<li>Analisar os reflexos cont\u00e1beis das diferentes modalidades de extin\u00e7\u00e3o dos d\u00e9bitos, incluindo compensa\u00e7\u00e3o de cr\u00e9ditos, pagamento direto, <strong>split payment<\/strong>, recolhimento pelo adquirente e pagamento por terceiro respons\u00e1vel.<\/li>\n<li>Avaliar o tratamento cont\u00e1bil a ser dispensado no per\u00edodo de teste operacional de 2026, apresentando os principais argumentos favor\u00e1veis e contr\u00e1rios ao reconhecimento do passivo tribut\u00e1rio, sem adotar posi\u00e7\u00e3o prescritiva.<\/li>\n<li>Refor\u00e7ar que cabe ao profissional de contabilidade, no exerc\u00edcio de seu julgamento t\u00e9cnico, decidir o tratamento mais adequado para cada entidade.<\/li>\n<\/ul>\n<p dir=\"auto\">O documento est\u00e1 organizado em cinco cap\u00edtulos:<\/p>\n<ul>\n<li><strong>Cap\u00edtulo I:<\/strong> traz as Disposi\u00e7\u00f5es Gerais, delimitando o obje\u00adtivo, o \u00e2mbito de aplica\u00e7\u00e3o e as premissas conceituais.<\/li>\n<li><strong>Cap\u00edtulo II<\/strong>: trata do Reconhecimento, da Mensura\u00e7\u00e3o e da Evidencia\u00e7\u00e3o, \u00e0 luz das NBC TG 16, 25, 26, 47 e da Estrutura Conceitual, abordando a exclus\u00e3o dos tributos da receita, o reconhecimento do passivo e dos cr\u00e9ditos, a mensura\u00e7\u00e3o, a compet\u00eancia e a apresenta\u00e7\u00e3o nas demonstra\u00e7\u00f5es cont\u00e1beis.<\/li>\n<li><strong>Cap\u00edtulo III<\/strong>: aborda as Modalidades de Extin\u00e7\u00e3o dos D\u00e9bitos e os Reflexos Cont\u00e1\u00adbeis, examinando a compensa\u00e7\u00e3o com cr\u00e9ditos, o pagamento direto, o split payment, o recolhimento pelo ad\u00adquirente e o pagamento por terceiro respons\u00e1vel.<\/li>\n<li><strong>Cap\u00edtulo IV<\/strong>: cuida da Contabiliza\u00e7\u00e3o do IBS e da CBS no ano de 2026, apresentando os argumentos favor\u00e1veis e contr\u00e1rios ao reconhecimento do passivo no per\u00edodo de teste e fornecendo elementos para o julgamento.<\/li>\n<li><strong>Cap\u00edtulo V<\/strong>: apresenta as Disposi\u00e7\u00f5es Finais, registrando o car\u00e1ter n\u00e3o exaustivo do documento e estimulando o acompanhamento da regulamenta\u00e7\u00e3o infralegal.<\/li>\n<\/ul>\n<p dir=\"auto\">A Orienta\u00e7\u00e3o T\u00e9cnica destina-se \u00e0s entidades obrigadas \u00e0 escritura\u00e7\u00e3o cont\u00e1bil regular que realizem opera\u00e7\u00f5es sujeitas ao IBS e \u00e0 CBS, bem como aos profissionais que as assessoram.<\/p>\n<p dir=\"auto\"><strong>Confira a \u00edntegra do documento<\/strong><\/p>\n<p dir=\"auto\" style=\"text-align: center;\"><div class=\"wp-block-pdfemb-pdf-embedder-viewer\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/07\/CFC_Orientacao_Tecnica-001-2026.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"both\" data-toolbar-fixed=\"off\">CFC_Orientacao_Tecnica-001-2026<\/a><\/div><\/p>\n<p dir=\"auto\" style=\"text-align: center;\"><a href=\"https:\/\/cfc.org.br\/legislacao\/orientacoes-tecnicas\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3666\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg\" alt=\"\" width=\"212\" height=\"43\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg 499w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1-300x61.jpg 300w\" sizes=\"auto, (max-width: 212px) 100vw, 212px\" \/><\/a><\/p>\n<p dir=\"auto\" style=\"text-align: center;\">Clique acima e fa\u00e7a o download da \u00edntegra da Orienta\u00e7\u00e3o T\u00e9cnica CFC n.\u00ba 1\/2026 direto do site oficial do CFC<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara O Conselho Federal de Contabilidade (CFC) divulgou a Orienta\u00e7\u00e3o T\u00e9cnica CFC n\u00ba<\/p>\n","protected":false},"author":1,"featured_media":12282,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,74,209],"tags":[],"class_list":["post-15612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-sped-contabil","category-ibs-cbs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFC publica primeira Orienta\u00e7\u00e3o T\u00e9cnica sobre aspectos cont\u00e1beis do IBS e CBS - 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\/2026\/07\/21\/cfc-publica-primeira-orientacao-tecnica-sobre-aspectos-contabeis-do-ibs-e-cbs\/\" \/>\n<meta property=\"og:locale\" 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