{"id":16318,"date":"2025-06-10T07:57:49","date_gmt":"2025-06-10T10:57:49","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16318"},"modified":"2025-06-10T17:32:39","modified_gmt":"2025-06-10T20:32:39","slug":"portal-da-nf-e-divulga-novos-codigos-de-classificacao-tributaria-do-ibs-e-da-cbs","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/portal-da-nf-e-divulga-novos-codigos-de-classificacao-tributaria-do-ibs-e-da-cbs\/","title":{"rendered":"Portal da NF-e divulga novos c\u00f3digos de classifica\u00e7\u00e3o tribut\u00e1ria do IBS e da CBS"},"content":{"rendered":"

O Portal Nacional da Nota Fiscal Eletr\u00f4nica (NF-e) publicou a nova Tabela de C\u00f3digos de Classifica\u00e7\u00e3o Tribut\u00e1ria do IBS e da CBS, prevista no Anexo III da Nota T\u00e9cnica n\u00ba 2025.0002, concluindo mais uma etapa essencial para a implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria.\u00a0<\/span>\u00a0<\/span><\/p>\n

Os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria (CST) dever\u00e3o ser inseridos nos documentos fiscais eletr\u00f4nicos (NF-e e NFC-e) e ser\u00e3o fundamentais para a correta apura\u00e7\u00e3o do IBS e da CBS.<\/span>\u00a0<\/span><\/p>\n

Desse modo, os novos c\u00f3digos detalham a aplica\u00e7\u00e3o dos tributos em diferentes tipos de opera\u00e7\u00f5es.<\/span>\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
CST \u2013 IBS\/CBS<\/span><\/b>\u00a0<\/span><\/td>\nDescri\u00e7\u00e3o CST \u2013 IBS\/CBS<\/span><\/b>\u00a0<\/span><\/td>\n<\/tr>\n
000<\/span><\/b>\u00a0<\/span><\/td>\nTributa\u00e7\u00e3o integral<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
010<\/span><\/b>\u00a0<\/span><\/td>\nTributa\u00e7\u00e3o com al\u00edquotas uniformes \u2013 opera\u00e7\u00f5es setor financeiro<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
011<\/span><\/b>\u00a0<\/span><\/td>\nTributa\u00e7\u00e3o com al\u00edquotas uniformes reduzidas em 60%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Tributa\u00e7\u00e3o com al\u00edquotas uniformes reduzidas em 30%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
200<\/span><\/b>\u00a0<\/span><\/td>\nAl\u00edquota zero<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota zero apenas CBS e reduzida em 60% para IBS<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 80%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 70%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 60%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 50%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 40%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 30%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
210<\/span><\/b>\u00a0<\/span><\/td>\nAl\u00edquota reduzida em 50% com redutor de base de c\u00e1lculo<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Al\u00edquota reduzida em 70% com redutor de base de c\u00e1lculo<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
220<\/span><\/b>\u00a0<\/span><\/td>\nAl\u00edquota fixa<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
221<\/span><\/b>\u00a0<\/span><\/td>\nAl\u00edquota fixa proporcional<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
400<\/span><\/b>\u00a0<\/span><\/td>\nIsen\u00e7\u00e3o<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
410<\/span><\/b>\u00a0<\/span><\/td>\nImunidade e n\u00e3o incid\u00eancia<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
510<\/span><\/b>\u00a0<\/span><\/td>\nDiferimento<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
550<\/span><\/b>\u00a0<\/span><\/td>\nSuspens\u00e3o<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
620<\/span><\/b>\u00a0<\/span><\/td>\nTributa\u00e7\u00e3o monof\u00e1sica<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
800<\/span><\/b>\u00a0<\/span><\/td>\nTransfer\u00eancia de cr\u00e9dito<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
810<\/span><\/b>\u00a0<\/span><\/td>\nAjustes<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
820<\/span><\/b>\u00a0<\/span><\/td>\nTributa\u00e7\u00e3o em declara\u00e7\u00e3o de regime espec\u00edfico<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

Al\u00e9m disso, o c\u00f3digo \u201c900 \u2013 Outros\u201d foi removido da tabela, buscando evitar classifica\u00e7\u00f5es gen\u00e9ricas.<\/span>\u00a0<\/span><\/p>\n

Importante ressaltar que a correta indica\u00e7\u00e3o dos CSTs ser\u00e1 obrigat\u00f3ria na emiss\u00e3o de documentos fiscais eletr\u00f4nicos a partir de 2026. Por\u00e9m, os contribuintes poder\u00e3o iniciar a adapta\u00e7\u00e3o \u00e0s novas regras estabelecidas para a implementa\u00e7\u00e3o da Nota T\u00e9cnica Reforma Tribut\u00e1ria 2025.002 IBS\/CBS\/IS, conforme os seguintes prazos definidos:<\/span>\u00a0<\/span><\/p>\n

    \n
  • Ambiente de produ\u00e7\u00e3o \u2013 grupos, campos e eventos: a partir de 1\u00ba de outubro de 2025<\/span>\u00a0<\/span><\/li>\n<\/ul>\n
      \n
    • Ambiente de produ\u00e7\u00e3o \u2013 regras de valida\u00e7\u00e3o: a partir de janeiro de 2026<\/span>\u00a0<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

      O Portal Nacional da Nota Fiscal Eletr\u00f4nica (NF-e) publicou a nova Tabela de C\u00f3digos de Classifica\u00e7\u00e3o Tribut\u00e1ria do IBS e da CBS, prevista no Anexo III da Nota T\u00e9cnica n\u00ba 2025.0002, concluindo mais uma etapa essencial para a implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria.\u00a0\u00a0 Os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria (CST) dever\u00e3o ser inseridos nos documentos fiscais eletr\u00f4nicos […]<\/p>","protected":false},"author":2,"featured_media":16319,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=16318"}],"version-history":[{"count":2,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16318\/revisions"}],"predecessor-version":[{"id":16371,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16318\/revisions\/16371"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16319"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}