{"id":1771176,"date":"2026-07-24T14:54:00","date_gmt":"2026-07-24T17:54:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1771176"},"modified":"2026-07-06T20:42:06","modified_gmt":"2026-07-06T23:42:06","slug":"regulamento-cbs-arts-2-3","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/regulamento-cbs-arts-2-3\/","title":{"rendered":"Regulamento da CBS &#8211; Receita Federal"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Fala, pessoal, tudo bem com voc\u00eas? Hoje come\u00e7amos a mergulhar na CBS, a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os, que junto com o IBS comp\u00f5e a Reforma Tribut\u00e1ria da LC 214\/2025. E eu n\u00e3o poderia deixar de falar sobre um detalhe importante antes de entrar no conte\u00fado que \u00e9 quem tem mira no concurso da <strong>Receita Federal<\/strong> precisa prestar aten\u00e7\u00e3o redobrada nesse material. O novo edital da RFB est\u00e1 caminhando, com a autoriza\u00e7\u00e3o esperada ainda em 2026 e possibilidade de edital ainda neste ano, e a CBS \u00e9 justamente um dos temas que vai dominar a prova. Ent\u00e3o, vamos come\u00e7ar essa peregrina\u00e7\u00e3o vendo os <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm\">arts. 2\u00ba e 3\u00ba<\/a> do regulamento da CBS. Vamos l\u00e1.<\/p>\n\n\n\n<h2 id=\"h-por-que-a-cbs-importa-para-a-receita-federal\" class=\"wp-block-heading\"><strong>Por que a CBS importa para a Receita Federal<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A CBS \u00e9 o substituto federal do PIS e da COFINS. A partir de 2027, ela j\u00e1 come\u00e7a a ser recolhida com al\u00edquotas reduzidas, e em 2033 passa a valer integralmente, extinguindo de vez as contribui\u00e7\u00f5es que o Auditor-Fiscal da Receita Federal fiscaliza h\u00e1 d\u00e9cadas. O concurso que est\u00e1 pr\u00f3ximo de sair ser\u00e1 o primeiro da RFB j\u00e1 dentro da nova realidade da Reforma Tribut\u00e1ria, ent\u00e3o \u00e9 praticamente certo que a CBS aparecer\u00e1 nas provas. E o come\u00e7o de tudo est\u00e1 nas defini\u00e7\u00f5es dos arts. 2\u00ba e 3\u00ba do regulamento da CBS.<\/p>\n\n\n\n<h2 id=\"h-art-2\u00ba-as-definicoes-fundamentais-da-cbs\" class=\"wp-block-heading\"><strong>Art. 2\u00ba &#8211; As defini\u00e7\u00f5es fundamentais da CBS<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O art. 2\u00ba do Regulamento CBS, que corresponde ao art. 3\u00ba da LC 214\/2025, traz seis defini\u00e7\u00f5es fundamentais que s\u00e3o o b\u00e1sico de todo o sistema.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>I &#8211; Opera\u00e7\u00f5es com bens e servi\u00e7os<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Regulamento adota uma l\u00f3gica de defini\u00e7\u00e3o residual, define primeiro o que s\u00e3o opera\u00e7\u00f5es com bens, e tudo que n\u00e3o couber nessa defini\u00e7\u00e3o \u00e9 opera\u00e7\u00e3o com servi\u00e7os.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bens: \u201ctodas e quaisquer que envolvam bens m\u00f3veis ou im\u00f3veis, materiais ou imateriais, inclusive direitos.\u201d A defini\u00e7\u00e3o \u00e9 ampla e intencional, abrangendo bens f\u00edsicos, bens digitais, propriedade intelectual e at\u00e9 direitos em geral. O \u00a73\u00ba refor\u00e7a isso ao incluir explicitamente loca\u00e7\u00e3o, arrendamento e cess\u00e3o tempor\u00e1ria como opera\u00e7\u00f5es com bens.<\/li>\n\n\n\n<li><strong>Servi\u00e7os<\/strong>: todas as demais opera\u00e7\u00f5es que n\u00e3o sejam enquadradas como opera\u00e7\u00f5es com bens. \u00c9 uma defini\u00e7\u00e3o residual pura, se n\u00e3o \u00e9 bem, \u00e9 servi\u00e7o.<\/li>\n\n\n\n<li><strong>Energias<\/strong>: o \u00a71\u00ba equipara energias com valor econ\u00f4mico a bens materiais.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II &#8211; Fornecimento<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O conceito de <strong>fornecimento<\/strong> \u00e9 o que delimita o campo de incid\u00eancia da CBS. Ele tem tr\u00eas modalidades, entrega ou disponibiliza\u00e7\u00e3o de <strong>bem material<\/strong>; institui\u00e7\u00e3o, transfer\u00eancia, cess\u00e3o, concess\u00e3o, licenciamento ou disponibiliza\u00e7\u00e3o de <strong>bem imaterial ou direito<\/strong>; e presta\u00e7\u00e3o ou disponibiliza\u00e7\u00e3o de <strong>servi\u00e7o<\/strong>. A CBS n\u00e3o exige necessariamente uma entrega f\u00edsica, basta a disponibiliza\u00e7\u00e3o, isso alcan\u00e7a, por exemplo, softwares em nuvem, streamings e qualquer servi\u00e7o acess\u00edvel por plataforma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>III &#8211; Fornecedor<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fornecedor \u00e9 a pessoa f\u00edsica ou jur\u00eddica que realiza o fornecimento, residente ou domiciliada no pa\u00eds ou no exterior. O \u00a72\u00ba amplia isso de forma relevante ao incluir <strong>entidades sem personalidade jur\u00eddica<\/strong> como fornecedores, listando cinco hip\u00f3teses: sociedade em comum, sociedade em conta de participa\u00e7\u00e3o, cons\u00f3rcio, condom\u00ednio e <strong>fundo de investimento<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IV e V &#8211; Adquirente e Destinat\u00e1rio<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O adquirente \u00e9 quem est\u00e1 obrigado ao pagamento ou \u00e0 contrapresta\u00e7\u00e3o pelo fornecimento, e inclui quem paga por conta e ordem de terceiro, j\u00e1 o destinat\u00e1rio \u00e9 quem efetivamente recebe o bem ou servi\u00e7o, que pode ou n\u00e3o ser o mesmo adquirente. Ou seja, quem paga pode ser diferente de quem recebe, e o Regulamento tem regras distintas para cada um.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>VI &#8211; Cr\u00e9dito<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O conceito de <strong>cr\u00e9dito<\/strong> da CBS tem tr\u00eas estados distintos:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Estado<\/strong><\/td><td><strong>Defini\u00e7\u00e3o<\/strong><\/td><\/tr><tr><td><strong>A apropriar<\/strong><\/td><td>Expectativa de cr\u00e9dito originada de d\u00e9bito de CBS decorrente de documento fiscal id\u00f4neo, ainda n\u00e3o extinto.<\/td><\/tr><tr><td><strong>Apropriado<\/strong><\/td><td>Aquele que, ap\u00f3s cumprir os requisitos para apropria\u00e7\u00e3o, est\u00e1 dispon\u00edvel para compensa\u00e7\u00e3o ou ressarcimento. J\u00e1 pode ser usado.<\/td><\/tr><tr><td><strong>Utilizado<\/strong><\/td><td>Aquele j\u00e1 compensado com d\u00e9bito de CBS ou ressarcido ao contribuinte. Fase final.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2026\/06\/image-70.png\" alt=\"Regulamento da CBS\" class=\"wp-image-1771177\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/24223153\/image-70.png 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/24223153\/image-70-300x164.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/24223153\/image-70-768x419.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/24223153\/image-70-150x82.png 150w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 id=\"h-art-3\u00ba-ncm-sh-e-nbs\" class=\"wp-block-heading\"><strong>Art. 3\u00ba &#8211; NCM\/SH e NBS<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O art. 3\u00ba do Regulamento CBS define quais vers\u00f5es da <strong>Nomenclatura Comum do Mercosul\/Sistema Harmonizado (NCM\/SH)<\/strong> e da <strong>Nomenclatura Brasileira de Servi\u00e7os, Intang\u00edveis e Outras Opera\u00e7\u00f5es que Produzam Varia\u00e7\u00f5es no Patrim\u00f4nio (NBS)<\/strong> s\u00e3o adotadas pelo Regulamento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O \u00a72\u00ba traz uma regra que precisa ficar fixada, eventuais altera\u00e7\u00f5es futuras da NCM\/SH e da NBS que acarretem modifica\u00e7\u00e3o da classifica\u00e7\u00e3o fiscal dos produtos <strong>n\u00e3o afetam as disposi\u00e7\u00f5es aplicadas com base na classifica\u00e7\u00e3o anterior<\/strong>. Em outras palavras, o enquadramento tribut\u00e1rio de um produto congela na vers\u00e3o da nomenclatura em vigor quando o Regulamento foi publicado, mesmo que a nomenclatura seja atualizada depois.<\/p>\n\n\n\n<h2 id=\"h-conclusao\" class=\"wp-block-heading\"><strong>Conclus\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 isso, pessoal, fechamos por aqui. Os arts. 2\u00ba e 3\u00ba do regulamento da CBS \u00e9 a base de tudo, sem saber o que \u00e9 fornecimento, sem distinguir adquirente de destinat\u00e1rio, sem entender as tr\u00eas fases do cr\u00e9dito, qualquer outra regra da CBS vai parecer solta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para quem est\u00e1 de olho no concurso da Receita Federal, aten\u00e7\u00e3o especial para tr\u00eas pontos que t\u00eam cara de prova, a inclus\u00e3o de fundos de investimento e outras entidades sem personalidade jur\u00eddica no conceito de fornecedor, a distin\u00e7\u00e3o entre cr\u00e9dito a apropriar, apropriado e utilizado, e a regra de congelamento das nomenclaturas NCM\/SH e NBS, que impede que atualiza\u00e7\u00f5es futuras retroajam sobre o enquadramento tribut\u00e1rio j\u00e1 definido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E olha que esses s\u00e3o s\u00f3 os dois primeiros artigos do Regulamento, tem muita coisa pela frente, e vamos percorrer tudo isso com calma ao longo dos pr\u00f3ximos artigos desta s\u00e9rie, n\u00e3o deixe de acompanhar.<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fala, pessoal, tudo bem com voc\u00eas? Hoje come\u00e7amos a mergulhar na CBS, a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os, que junto com o IBS comp\u00f5e a Reforma Tribut\u00e1ria da LC 214\/2025. E eu n\u00e3o poderia deixar de falar sobre um detalhe importante antes de entrar no conte\u00fado que \u00e9 quem tem mira no concurso da [&hellip;]<\/p>\n","protected":false},"author":3164,"featured_media":1661926,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,220182],"tags":[],"tax_estado":[219963],"class_list":["post-1771176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-federal","tax_estado-concursos-federais"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Regulamento da CBS - Receita Federal<\/title>\n<meta name=\"description\" content=\"Entenda as defini\u00e7\u00f5es CBS do Regulamento LC 214\/2025: bens, servi\u00e7os, fornecimento, adquirente, destinat\u00e1rio e cr\u00e9dito.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/regulamento-cbs-arts-2-3\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Regulamento da CBS - Receita Federal\" \/>\n<meta property=\"og:description\" content=\"Entenda as defini\u00e7\u00f5es CBS do Regulamento LC 214\/2025: bens, servi\u00e7os, fornecimento, adquirente, destinat\u00e1rio e cr\u00e9dito.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/regulamento-cbs-arts-2-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-24T17:54:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/10\/28131407\/image-275.png\" \/>\n\t<meta property=\"og:image:width\" content=\"570\" \/>\n\t<meta property=\"og:image:height\" content=\"379\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Teo Brum Breunig\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Teo Brum Breunig\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/regulamento-cbs-arts-2-3\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/regulamento-cbs-arts-2-3\\\/\"},\"author\":{\"name\":\"Teo Brum Breunig\",\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/e70257654b4269e6b58c23ab6d9022c3\"},\"headline\":\"Regulamento da CBS &#8211; 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