{"id":1785841,"date":"2026-08-04T14:51:00","date_gmt":"2026-08-04T17:51:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1785841"},"modified":"2026-08-04T14:51:00","modified_gmt":"2026-08-04T17:51:00","slug":"ato-conjunto-rfb-cgibs-4-2026","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/ato-conjunto-rfb-cgibs-4-2026\/","title":{"rendered":"Ato Conjunto RFB\/CGIBS n\u00ba 4\/2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Fala, pessoal, tudo bem com voc\u00eas? Saiu quentinho, <a href=\"https:\/\/www.cgibs.gov.br\/upload\/arquivos\/202607\/31091735-20260730-16h30-ato-conjunto-rfb-cgibs-na-c2-ba-4-260731-090909.pdf\">publicado em 30 de julho de 2026<\/a>, o <strong>Ato Conjunto RFB\/CGIBS n\u00ba 4<\/strong>, e ele merece um artigo pr\u00f3prio na nossa saga sobre a Reforma Tribut\u00e1ria, pois \u00e9 esse ato que finalmente fixa as <strong>datas exatas<\/strong> em que cada tipo de documento fiscal eletr\u00f4nico passa a ser <strong>obrigat\u00f3rio<\/strong> com destaque de IBS e CBS. At\u00e9 aqui, o que t\u00ednhamos era a fase de testes, com al\u00edquotas meramente informativas. Esse ato \u00e9 o sinal verde oficial para o in\u00edcio real da obrigatoriedade, e a primeira leva de documentos virou obrigat\u00f3ria <strong>j\u00e1 no dia 3 de agosto de 2026<\/strong>. Vamos entender tudo.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/02170034\/image-3.png\" alt=\"Ato Conjunto RFB\/CGIBS\" class=\"wp-image-1785843\" style=\"width:645px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/02170034\/image-3.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/02170034\/image-3-150x100.png 150w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<h2 id=\"h-base-legal-e-cronograma\" class=\"wp-block-heading\">Base legal e Cronograma<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>Ato Conjunto RFB\/CGIBS n\u00ba 4\/2026<\/strong> tem fundamento no <strong>art. 112 do Decreto n\u00ba 12.955\/2026<\/strong> (o Regulamento da CBS) e no <strong>art. 112 da Resolu\u00e7\u00e3o CGIBS n\u00ba 6\/2026<\/strong> (o Regulamento do IBS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O ato lista <strong>18 tipos diferentes<\/strong> de documentos fiscais eletr\u00f4nicos, cada um com sua pr\u00f3pria data (ou datas, no caso da NFS-e, que tem oito hip\u00f3teses distintas dentro dela mesma). Para facilitar a visualiza\u00e7\u00e3o, vamos ver por <strong>data de in\u00edcio da obrigatoriedade<\/strong>, que \u00e9 como realmente interessa na pr\u00e1tica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3 de agosto de 2026 &#8211; a primeira leva, praticamente imediata<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>NF-e (modelo 55) e NFC-e (modelo 65) &#8211; exceto tributa\u00e7\u00e3o monof\u00e1sica (vai para 1\u00ba\/1\/2027)<\/td><\/tr><tr><td>CT-e (modelo 57) e CT-e OS (modelo 67)<\/td><\/tr><tr><td>MDF-e (modelo 58), GTV-e (modelo 64), NF3e &#8211; energia el\u00e9trica (modelo 66)<\/td><\/tr><tr><td>DC-e (modelo 99) e NFS-e Via &#8211; explora\u00e7\u00e3o de via (ped\u00e1gios)<\/td><\/tr><tr><td>BP-e (modelo 63) &#8211; apenas transporte N\u00c3O semiurbano\/metropolitano nem a\u00e9reo<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\u00ba de outubro de 2026<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>NFS-e para servi\u00e7os do subitem &#8216;d&#8217; da lista LC 116\/2003 (servi\u00e7os sujeitos a ISS n\u00e3o enquadrados nos itens espec\u00edficos)<\/td><\/tr><tr><td>NFCom (modelo 62) &#8211; servi\u00e7os de comunica\u00e7\u00e3o<\/td><\/tr><tr><td>DIR &#8211; Declara\u00e7\u00e3o de Importa\u00e7\u00e3o de Remessa<\/td><\/tr><tr><td>DeRE &#8211; Eventos de Tabela do Contribuinte<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\u00ba de dezembro de 2026<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>NFS-e: servi\u00e7os de plataformas digitais (art. 22, \u00a71\u00ba, LC 214\/2025), subitens 1.03\/1.05\/1.09 e 16.01 da LC 116\/2003, bens imateriais fora da lista de servi\u00e7os, taxas condominiais, loca\u00e7\u00f5es de bens m\u00f3veis\/im\u00f3veis, e demais servi\u00e7os n\u00e3o enumerados<\/td><\/tr><tr><td>BP-e &#8211; transporte semiurbano\/metropolitano e a\u00e9reo de passageiros<\/td><\/tr><tr><td>NFGas (modelo 76) e NFAg (modelo 75) &#8211; g\u00e1s e \u00e1gua\/saneamento<\/td><\/tr><tr><td>NF-e ABI (modelo 77) &#8211; aliena\u00e7\u00e3o de bens im\u00f3veis<\/td><\/tr><tr><td>N\u00e3o contribuintes de ICMS que realizam fornecimentos de IBS\/CBS (\u00a74\u00ba)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\u00ba de janeiro de 2027<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>TODOS os documentos, para optantes do Simples Nacional (\u00a71\u00ba)<\/td><\/tr><tr><td>NF-e para opera\u00e7\u00f5es sujeitas \u00e0 tributa\u00e7\u00e3o monof\u00e1sica (\u00a72\u00ba)<\/td><\/tr><tr><td>Duimp &#8211; Declara\u00e7\u00e3o \u00danica de Importa\u00e7\u00e3o (e, por extens\u00e3o, a importa\u00e7\u00e3o de bens materiais, que segue o mesmo prazo da Duimp por for\u00e7a do \u00a73\u00ba)<\/td><\/tr><tr><td>DeRE &#8211; eventos n\u00e3o enquadrados nas al\u00edneas anteriores<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-as-regras-especiais-dos-paragrafos\" class=\"wp-block-heading\">As regras especiais dos par\u00e1grafos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m das datas, o art. 1\u00ba traz seis par\u00e1grafos com regras espec\u00edficas que merecem destaque:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00a71\u00ba Simples Nacional<\/strong>: quem est\u00e1 no regime simplificado ganha um <strong>prazo geral estendido at\u00e9 1\u00ba de janeiro de 2027<\/strong>, independentemente do tipo de documento. Isso faz sentido dentro da l\u00f3gica que j\u00e1 vimos no nosso artigo sobre n\u00e3o contribuintes CBS, o Simples tem tratamento diferenciado tamb\u00e9m na parte operacional, n\u00e3o s\u00f3 na tributa\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>\u00a72\u00ba Tributa\u00e7\u00e3o monof\u00e1sica<\/strong>: opera\u00e7\u00f5es sujeitas a esse regime (que estudamos no artigo sobre o regime monof\u00e1sico de combust\u00edveis) ganham o mesmo prazo estendido at\u00e9 1\u00ba\/1\/2027 para a NF-e.<\/li>\n\n\n\n<li><strong>\u00a73\u00ba Importa\u00e7\u00e3o de bens materiais<\/strong>: em vez de seguir o prazo gen\u00e9rico da NF-e, acompanha o prazo espec\u00edfico da <strong>Duimp<\/strong> (1\u00ba\/1\/2027), outra conex\u00e3o direta com o que j\u00e1 vimos sobre importa\u00e7\u00e3o e o crit\u00e9rio do destino no Regulamento CBS.<\/li>\n\n\n\n<li><strong>\u00a74\u00ba N\u00e3o contribuintes de ICMS<\/strong>: quem n\u00e3o \u00e9 contribuinte do ICMS mas realiza fornecimentos sujeitos a IBS\/CBS tem prazo espec\u00edfico de 1\u00ba\/12\/2026 para a NF-e.<\/li>\n\n\n\n<li><strong>\u00a75\u00ba DeRE mensal<\/strong>: os Eventos Peri\u00f3dicos Mensais devem ser entregues at\u00e9 o dia <strong>15 do m\u00eas seguinte<\/strong> ao per\u00edodo de apura\u00e7\u00e3o, com a <strong>primeira entrega j\u00e1 cobrindo outubro de 2026<\/strong>.<\/li>\n\n\n\n<li><strong>\u00a76\u00ba Documentos de utilidades<\/strong>: NF3e, NFCom, NFGas e NFAg (energia, comunica\u00e7\u00e3o, g\u00e1s e \u00e1gua) devem acobertar <strong>todos<\/strong> os fornecimentos das respectivas cobran\u00e7as, observados os prazos de cada inciso.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-o-que-vem-a-seguir\" class=\"wp-block-heading\">O que vem a seguir<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>art. 2\u00ba<\/strong> do Ato Conjunto j\u00e1 avisa que, <strong>em at\u00e9 30 dias<\/strong>, ser\u00e1 publicado um novo ato conjunto RFB\/CGIBS instituindo um <strong>programa de conformidade<\/strong> para a emiss\u00e3o de documentos fiscais durante o ano de 2026. Isso sinaliza que a transi\u00e7\u00e3o n\u00e3o vai ser \u201ctudo ou nada\u201d a partir das datas fixadas, deve haver um per\u00edodo de adapta\u00e7\u00e3o com regras mais brandas para quem est\u00e1 se ajustando ao novo sistema. Vale ficar de olho na publica\u00e7\u00e3o desse pr\u00f3ximo ato, que deve sair ainda em agosto de 2026.<\/p>\n\n\n\n<h2 id=\"h-conclusao\" class=\"wp-block-heading\">Conclus\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 isso, pessoal, fechamos por aqui. O <strong>Ato Conjunto RFB\/CGIBS n\u00ba 4\/2026<\/strong> marca uma virada de chave concreta na implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria, pois sa\u00edmos da fase de simula\u00e7\u00e3o e entramos, de fato, no per\u00edodo de <strong>obrigatoriedade real<\/strong> de emiss\u00e3o dos documentos fiscais com destaque de IBS e CBS. E olha que interessante o timing, publicado no dia 30 de julho, com a primeira leva de documentos j\u00e1 obrigat\u00f3ria no dia 3 de agosto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vou ficando por aqui, abra\u00e7os.<\/p>\n\n\n\n<p class=\"has-text-align-center has-base-color has-accent-3-background-color has-text-color has-background has-link-color wp-elements-f984a03e996721d20c05d07648328d67 wp-block-paragraph\" id=\"block-978d9bdf-26bf-47a8-80bb-19ce743fbc2c\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos Abertos<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-base-color has-accent-3-background-color has-text-color has-background has-link-color wp-elements-9dfa00446c4dbf7196eb39febf8085cb wp-block-paragraph\" id=\"block-414f8a66-28c3-4daf-bbca-a7721d4e87ec\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fala, pessoal, tudo bem com voc\u00eas? Saiu quentinho, publicado em 30 de julho de 2026, o Ato Conjunto RFB\/CGIBS n\u00ba 4, e ele merece um artigo pr\u00f3prio na nossa saga sobre a Reforma Tribut\u00e1ria, pois \u00e9 esse ato que finalmente fixa as datas exatas em que cada tipo de documento fiscal eletr\u00f4nico passa a ser [&hellip;]<\/p>\n","protected":false},"author":3164,"featured_media":1699491,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,1983,220182,220183],"tags":[],"tax_estado":[222299],"class_list":["post-1785841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","category-fiscal-federal","category-fiscal-municipal","tax_estado-sem-estado-definido"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - 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