{"id":11955,"date":"2025-12-30T07:07:21","date_gmt":"2025-12-30T10:07:21","guid":{"rendered":"https:\/\/www.prestex.com.br\/?p=11955"},"modified":"2025-12-30T07:07:21","modified_gmt":"2025-12-30T10:07:21","slug":"ibs-e-cbs-na-logistica","status":"publish","type":"post","link":"https:\/\/www.prestex.com.br\/en\/ibs-e-cbs-na-logistica\/","title":{"rendered":"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A <\/span><b>Reforma Tribut\u00e1ria<\/b><span style=\"font-weight: 400;\"> ser\u00e1 a maior mudan\u00e7a no sistema tribut\u00e1rio brasileiro das \u00faltimas d\u00e9cadas, com impactos diretos em diversas \u00e1reas da economia.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nesse contexto, com a san\u00e7\u00e3o da Lei Complementar n\u00ba 214\/2025 e a aprova\u00e7\u00e3o do texto-base do PLP 108\/24, o Brasil inicia uma nova era tribut\u00e1ria com a implementa\u00e7\u00e3o do <\/span><b>IVA Dual<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Isso afeta a forma como o governo cobra os tributos, principalmente com a <strong>introdu\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os (IBS)<\/strong> e da <strong>Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS)<\/strong>. Ou seja, IBS e CBS ir\u00e3o substituir tributos como ICMS, ISS, PIS, Cofins e IPI.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A partir disso, neste post, veremos as mudan\u00e7as mais importantes que v\u00eam com a reforma tribut\u00e1ria em 2026, os desafios e as oportunidades que ela traz para as empresas, e como voc\u00ea pode se preparar para esse novo cen\u00e1rio fiscal.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">O que s\u00e3o IBS e CBS?<\/span><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-11957\" title=\"impostos ibs cbs icms\" src=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/impostos-ibs-cbs-icms.webp\" alt=\"impostos ibs cbs icms\" width=\"705\" height=\"470\" srcset=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/impostos-ibs-cbs-icms.webp 512w, https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/impostos-ibs-cbs-icms-300x200.webp 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">A <\/span><b>Reforma Tribut\u00e1ria<\/b><span style=\"font-weight: 400;\"> introduz dois novos impostos principais, <\/span><b>IBS<\/b><span style=\"font-weight: 400;\"> e <\/span><b>CBS<\/b><span style=\"font-weight: 400;\">, que substituir\u00e3o cinco tributos j\u00e1 existentes, incluindo <\/span><b>ICMS<\/b><span style=\"font-weight: 400;\">, <\/span><b>ISS<\/b><span style=\"font-weight: 400;\">, <\/span><b>PIS<\/b><span style=\"font-weight: 400;\">, <\/span><b>Cofins<\/b><span style=\"font-weight: 400;\"> e <\/span><b>IPI<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>IBS (Imposto sobre Bens e Servi\u00e7os)<\/b><span style=\"font-weight: 400;\">: o IBS substituir\u00e1 o ICMS, ISS e parte do IPI. Ele ser\u00e1 de compet\u00eancia compartilhada entre estados e munic\u00edpios, e vai tributar a circula\u00e7\u00e3o de mercadorias e a presta\u00e7\u00e3o de servi\u00e7os.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os):<\/b><span style=\"font-weight: 400;\"> a CBS substituir\u00e1 PIS e Cofins, e ser\u00e1 de compet\u00eancia federal. Este tributo tem o objetivo de simplificar a arrecada\u00e7\u00e3o e torn\u00e1-la mais eficiente, al\u00e9m de promover a n\u00e3o cumulatividade dos impostos, permitindo que empresas se creditem dos tributos pagos nas etapas anteriores.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Leia no blog: <\/span><a href=\"https:\/\/www.prestex.com.br\/en\/blog\/que-impostos-incidem-sobre-o-transporte-de-cargas\/\"><span style=\"font-weight: 400;\">Que impostos incidem sobre o transporte de cargas?<\/span><\/a><\/p>\n<h2><span style=\"font-weight: 400;\">Principais mudan\u00e7as com a Reforma Tribut\u00e1ria 2026<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Acompanhe quais ser\u00e3o as mais impactantes.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Substitui\u00e7\u00e3o de tributos<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A principal mudan\u00e7a promovida pela <\/span><b>Reforma Tribut\u00e1ria 2026<\/b><span style=\"font-weight: 400;\"> \u00e9 a substitui\u00e7\u00e3o de <\/span><b>cinco tributos<\/b><span style=\"font-weight: 400;\"> importantes por dois novos impostos: <\/span><b>IBS<\/b><span style=\"font-weight: 400;\"> e <\/span><b>CBS<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dessa forma, haver\u00e1 uma <\/span><b>simplifica\u00e7\u00e3o tribut\u00e1ria<\/b><span style=\"font-weight: 400;\"> e distor\u00e7\u00f5es existentes no sistema atual, como a <\/span><b>cumulatividade<\/b><span style=\"font-weight: 400;\"> de impostos, ser\u00e3o resolvidas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Com a cria\u00e7\u00e3o dos impostos <\/span><b>IBS<\/b><span style=\"font-weight: 400;\"> e <\/span><b>CBS<\/b><span style=\"font-weight: 400;\">, o Brasil passa a adotar um modelo tribut\u00e1rio baseado no <\/span><b>IVA<\/b><span style=\"font-weight: 400;\">, sistema amplamente utilizado em outros pa\u00edses, que \u00e9 mais <\/span><b>transparente<\/b><span style=\"font-weight: 400;\"> e <\/span><b>eficiente<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Ado\u00e7\u00e3o do princ\u00edpio da tributa\u00e7\u00e3o no destino<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Uma das maiores altera\u00e7\u00f5es trazidas pela Reforma Tribut\u00e1ria \u00e9 a ado\u00e7\u00e3o do <\/span><b>princ\u00edpio do destino<\/b><span style=\"font-weight: 400;\"> para a cobran\u00e7a do imposto.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Isso significa que <\/span><b>IBS<\/b><span style=\"font-weight: 400;\"> e <\/span><b>CBS<\/b><span style=\"font-weight: 400;\"> ser\u00e3o cobrados no <\/span><b>local de consumo<\/b><span style=\"font-weight: 400;\">, ou seja, onde o bem ou servi\u00e7o \u00e9 efetivamente utilizado. Consequentemente, elimina-se a <\/span><b>guerra fiscal<\/b><span style=\"font-weight: 400;\"> entre os estados e torna o sistema mais justo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Para o setor log\u00edstico, a mudan\u00e7a ter\u00e1 um grande impacto, j\u00e1 que a <\/span><b>tributa\u00e7\u00e3o no destino<\/b><span style=\"font-weight: 400;\"> vai afetar <\/span><b>estrat\u00e9gias de precifica\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\"> e <\/span><b>gest\u00e3o de rotas<\/b><span style=\"font-weight: 400;\">. As empresas ter\u00e3o que se adaptar para que as <\/span><b>estrat\u00e9gias log\u00edsticas<\/b><span style=\"font-weight: 400;\"> e os <\/span><b>fluxos de caixa <\/b><span style=\"font-weight: 400;\">estejam alinhados com o novo sistema.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Impactos da Reforma Tribut\u00e1ria no setor log\u00edstico<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Diante desse cen\u00e1rio, separamos as principais mudan\u00e7as.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Transi\u00e7\u00e3o para a tributa\u00e7\u00e3o no destino: um novo paradigma<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A implementa\u00e7\u00e3o do <\/span><b>princ\u00edpio da tributa\u00e7\u00e3o no destino<\/b><span style=\"font-weight: 400;\"> exigir\u00e1 <\/span><b>reestrutura\u00e7\u00f5es<\/b><span style=\"font-weight: 400;\"> nas empresas do setor log\u00edstico. Como resultado, essa mudan\u00e7a vai impactar diretamente a <\/span><b>localiza\u00e7\u00e3o dos centros de distribui\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\"> e <\/span><b>roteiriza\u00e7\u00e3o de entregas<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reconfigura\u00e7\u00e3o estrat\u00e9gica de opera\u00e7\u00f5es<\/b><span style=\"font-weight: 400;\">: as empresas precisar\u00e3o avaliar as localiza\u00e7\u00f5es dos centros de distribui\u00e7\u00e3o (CDs), al\u00e9m de revisar as rotas de transporte e as <\/span><b>estrat\u00e9gias log\u00edsticas<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Previsibilidade fiscal aprimorada<\/b><span style=\"font-weight: 400;\">: com a <\/span><b>tributa\u00e7\u00e3o no destino<\/b><span style=\"font-weight: 400;\">, as empresas ter\u00e3o maior <\/span><b>seguran\u00e7a jur\u00eddica<\/b><span style=\"font-weight: 400;\"> e previsibilidade dos custos de frete e tributos, facilitando o <\/span><b>planejamento financeiro<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Simplifica\u00e7\u00e3o das obriga\u00e7\u00f5es fiscais<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Com a unifica\u00e7\u00e3o do <\/span><b>ICMS<\/b><span style=\"font-weight: 400;\"> e do <\/span><b>ISS<\/b><span style=\"font-weight: 400;\"> no <\/span><b>IBS<\/b><span style=\"font-weight: 400;\">, a <\/span><b>burocracia<\/b><span style=\"font-weight: 400;\"> ser\u00e1 significativamente reduzida. A padroniza\u00e7\u00e3o das regras fiscais vai proporcionar mais <\/span><b>efici\u00eancia operacional<\/b><span style=\"font-weight: 400;\"> para empresas do setor log\u00edstico, que muitas vezes enfrentam uma complexidade de regras e <\/span><b>al\u00edquotas variadas<\/b><span style=\"font-weight: 400;\"> entre estados e munic\u00edpios.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. O impacto das al\u00edquotas do IBS no setor de servi\u00e7os log\u00edsticos<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Como o <\/span><b>ISS<\/b><span style=\"font-weight: 400;\"> ser\u00e1 incorporado ao <\/span><b>IBS<\/b><span style=\"font-weight: 400;\">, o <\/span><b>setor de servi\u00e7os log\u00edsticos<\/b><span style=\"font-weight: 400;\"> poder\u00e1 ter um aumento significativo nas <\/span><b>al\u00edquotas<\/b><span style=\"font-weight: 400;\"> do imposto.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Isso inclui servi\u00e7os de <\/span><b>armazenagem<\/b><span style=\"font-weight: 400;\">, <\/span><b>transporte<\/b><span style=\"font-weight: 400;\"> e <\/span><b>movimenta\u00e7\u00e3o de cargas<\/b><span style=\"font-weight: 400;\">, que poder\u00e3o ter <\/span><b>custos tribut\u00e1rios mais altos<\/b><span style=\"font-weight: 400;\"> com a reforma.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Aumento da carga tribut\u00e1ria<\/b><span style=\"font-weight: 400;\">: o aumento da <\/span><b>al\u00edquota do IBS<\/b><span style=\"font-weight: 400;\"> afetar\u00e1 diretamente o custo de opera\u00e7\u00f5es de empresas de servi\u00e7os log\u00edsticos, especialmente aquelas que atuam com <\/span><b>frete e transporte de mercadorias<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Avalia\u00e7\u00e3o de custos<\/b><span style=\"font-weight: 400;\">: as empresas ter\u00e3o que revisar seus <\/span><b>modelos de neg\u00f3cios<\/b><span style=\"font-weight: 400;\">, considerando as novas <\/span><b>al\u00edquotas<\/b><span style=\"font-weight: 400;\"> e poss\u00edveis <\/span><b>ajustes de pre\u00e7os<\/b><span style=\"font-weight: 400;\"> para manter a competitividade.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Saiba mais no blog: <\/span><a href=\"https:\/\/www.prestex.com.br\/en\/blog\/planejamento-tributario-na-logistica\/\"><span style=\"font-weight: 400;\">Planejamento tribut\u00e1rio na log\u00edstica<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Desafios e oportunidades para as empresas<\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-11958\" title=\"emissao de notas fiscais\" src=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/emissao-de-notas-fiscais.webp\" alt=\"emissao de notas fiscais\" width=\"705\" height=\"467\" srcset=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/emissao-de-notas-fiscais.webp 589w, https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/emissao-de-notas-fiscais-300x199.webp 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Por outro lado, com a <\/span><b>Reforma Tribut\u00e1ria<\/b><span style=\"font-weight: 400;\"> em vigor, ser\u00e1 necess\u00e1rio <\/span><b>ajustar os sistemas fiscais<\/b><span style=\"font-weight: 400;\"> das empresas para atender \u00e0s novas exig\u00eancias, como a <\/span><b>emiss\u00e3o de notas fiscais<\/b><span style=\"font-weight: 400;\"> e o controle de <\/span><b>cr\u00e9ditos tribut\u00e1rios<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Atualiza\u00e7\u00e3o de ERPs<\/b><span style=\"font-weight: 400;\">: as empresas precisar\u00e3o atualizar seus <\/span><b>sistemas de gest\u00e3o tribut\u00e1ria<\/b><span style=\"font-weight: 400;\"> e <\/span><b>software fiscal<\/b><span style=\"font-weight: 400;\"> para garantir que as mudan\u00e7as nas al\u00edquotas e nos processos de apura\u00e7\u00e3o de impostos sejam corretamente implementadas.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">1. Riscos e impactos financeiros<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A transi\u00e7\u00e3o para o novo sistema tribut\u00e1rio pode gerar desafios financeiros para as empresas, especialmente para aquelas que dependem de creditamento de tributos em etapas anteriores, como o ICMS e o ISS.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gest\u00e3o do fluxo de caixa<\/b><span style=\"font-weight: 400;\">: a <\/span><b>apura\u00e7\u00e3o simult\u00e2nea de tributos<\/b><span style=\"font-weight: 400;\"> e o <\/span><b>split payment<\/b><span style=\"font-weight: 400;\"> (pagamento dividido) v\u00e3o exigir uma <\/span><b>gest\u00e3o financeira mais cuidadosa<\/b><span style=\"font-weight: 400;\">, com <\/span><b>ajustes nas margens de lucro<\/b><span style=\"font-weight: 400;\"> e <\/span><b>necessidade de capital de giro<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Consultoria tribut\u00e1ria especializada<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Empresas que n\u00e3o se adaptarem rapidamente \u00e0 nova realidade tribut\u00e1ria podem enfrentar <\/span><b>risco de n\u00e3o conformidade<\/b><span style=\"font-weight: 400;\">. Por isso, contar com <\/span><b>consultoria tribut\u00e1ria especializada<\/b><span style=\"font-weight: 400;\"> ser\u00e1 essencial para:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ajuste estrat\u00e9gico<\/b><span style=\"font-weight: 400;\"> das opera\u00e7\u00f5es fiscais.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>An\u00e1lise de impacto tribut\u00e1rio<\/b><span style=\"font-weight: 400;\"> nas margens de lucro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revis\u00e3o de contratos<\/b><span style=\"font-weight: 400;\"> e <\/span><b>planejamento tribut\u00e1rio<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Leia no blog: <\/span><a href=\"https:\/\/www.prestex.com.br\/en\/blog\/qual-a-importancia-do-planejamento-tributario-para-o-setor-de-logistica\/\"><span style=\"font-weight: 400;\">Qual \u00e9 a import\u00e2ncia do planejamento tribut\u00e1rio para o setor de log\u00edstica?<\/span><\/a><\/p>\n<h2><span style=\"font-weight: 400;\">O que esperar para 2026?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A partir de <\/span><b>2026<\/b><span style=\"font-weight: 400;\">, come\u00e7a a <\/span><b>fase de transi\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\"> para o novo sistema tribut\u00e1rio. Empresas precisar\u00e3o adaptar suas opera\u00e7\u00f5es para conviver com os <\/span><b>antigos e novos impostos<\/b><span style=\"font-weight: 400;\"> ao mesmo tempo.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fase de testes<\/b><span style=\"font-weight: 400;\">: a al\u00edquota do <\/span><b>IBS<\/b><span style=\"font-weight: 400;\"> e da <\/span><b>CBS<\/b><span style=\"font-weight: 400;\"> ser\u00e1 aplicada de forma <\/span><b>simb\u00f3lica<\/b><span style=\"font-weight: 400;\"> nos primeiros meses de 2026, permitindo que as empresas ajustem seus <\/span><b>processos fiscais<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impacto no fluxo de caixa<\/b><span style=\"font-weight: 400;\">: o <\/span><b>Split Payment<\/b><span style=\"font-weight: 400;\"> vai alterar a forma como o <\/span><b>imposto \u00e9 pago<\/b><span style=\"font-weight: 400;\"> em tempo real, impactando diretamente o <\/span><b>fluxo de caixa<\/b><span style=\"font-weight: 400;\"> das empresas.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Conclus\u00e3o<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><b>Reforma Tribut\u00e1ria 2026<\/b><span style=\"font-weight: 400;\"> trar\u00e1 mudan\u00e7as estruturais significativas para as empresas, especialmente para o setor log\u00edstico.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A <\/span><b>simplifica\u00e7\u00e3o tribut\u00e1ria<\/b><span style=\"font-weight: 400;\"> e a <\/span><b>elimina\u00e7\u00e3o da cumulatividade<\/b><span style=\"font-weight: 400;\"> permitir\u00e3o uma <\/span><b>gest\u00e3o fiscal mais eficiente<\/b><span style=\"font-weight: 400;\">, mas exigem adapta\u00e7\u00f5es nos processos operacionais e fiscais das empresas. Com a prepara\u00e7\u00e3o adequada, as empresas podem transformar esse cen\u00e1rio em uma <\/span><b>oportunidade de crescimento<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><a href=\"https:\/\/cotar.prestex.com.br\/\"><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-11942\" title=\"cotar banner\" src=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/cotar-banner.webp\" alt=\"cotar banner\" width=\"768\" height=\"280\" srcset=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/cotar-banner.webp 768w, https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/cotar-banner-300x109.webp 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/span><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>A Reforma Tribut\u00e1ria ser\u00e1 a maior mudan\u00e7a no sistema tribut\u00e1rio brasileiro das \u00faltimas d\u00e9cadas, com impactos diretos em diversas \u00e1reas da economia.\u00a0 Nesse contexto, com a san\u00e7\u00e3o da Lei Complementar n\u00ba 214\/2025 e a aprova\u00e7\u00e3o do texto-base do PLP 108\/24, o Brasil inicia uma nova era tribut\u00e1ria com a implementa\u00e7\u00e3o do IVA Dual.\u00a0 Isso afeta [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":12177,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[9,15],"tags":[],"class_list":["post-11955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-logistica","category-noticias-mercado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma Tribut\u00e1ria 2026: O que muda e como se preparar<\/title>\n<meta name=\"description\" content=\"A Reforma Tribut\u00e1ria trar\u00e1 desafios e oportunidades. Conhe\u00e7a as mudan\u00e7as que afetar\u00e3o sua empresa e o Brasil em 2026.\" \/>\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.prestex.com.br\/en\/ibs-e-cbs-na-logistica\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar\" \/>\n<meta property=\"og:description\" content=\"A Reforma Tribut\u00e1ria trar\u00e1 desafios e oportunidades. Conhe\u00e7a as mudan\u00e7as que afetar\u00e3o sua empresa e o Brasil em 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.prestex.com.br\/en\/ibs-e-cbs-na-logistica\/\" \/>\n<meta property=\"og:site_name\" content=\"Prestex\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/prestexcargasexpress\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-30T10:07:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/reforma-tributaria-2026-2-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"384\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Prestex MKT\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prestex MKT\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/\"},\"author\":{\"name\":\"Prestex MKT\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#\\\/schema\\\/person\\\/15994ebc43442931a2c2d39eebaa9d4d\"},\"headline\":\"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar\",\"datePublished\":\"2025-12-30T10:07:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/\"},\"wordCount\":1260,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/reforma-tributaria-2026-2-1.webp\",\"articleSection\":[\"Log\u00edstica\",\"Not\u00edcias - mercado\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/\",\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/\",\"name\":\"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/reforma-tributaria-2026-2-1.webp\",\"datePublished\":\"2025-12-30T10:07:21+00:00\",\"description\":\"A Reforma Tribut\u00e1ria trar\u00e1 desafios e oportunidades. Conhe\u00e7a as mudan\u00e7as que afetar\u00e3o sua empresa e o Brasil em 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/reforma-tributaria-2026-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/reforma-tributaria-2026-2-1.webp\",\"width\":768,\"height\":384,\"caption\":\"reforma tributaria 2026\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/ibs-e-cbs-na-logistica\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.prestex.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#website\",\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/\",\"name\":\"Prestex\",\"description\":\"Estrategista de Crescimento Empresarial\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.prestex.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#organization\",\"name\":\"Prestex\",\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Favicon-Prestex.png\",\"contentUrl\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Favicon-Prestex.png\",\"width\":512,\"height\":512,\"caption\":\"Prestex\"},\"image\":{\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/prestexcargasexpress\",\"https:\\\/\\\/www.instagram.com\\\/prestex_logistica\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/#\\\/schema\\\/person\\\/15994ebc43442931a2c2d39eebaa9d4d\",\"name\":\"Prestex MKT\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/litespeed\\\/avatar\\\/cfd9014bc9b84ff18c9b0d6cddceff35.jpg?ver=1789538643\",\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/litespeed\\\/avatar\\\/cfd9014bc9b84ff18c9b0d6cddceff35.jpg?ver=1789538643\",\"contentUrl\":\"https:\\\/\\\/www.prestex.com.br\\\/wp-content\\\/litespeed\\\/avatar\\\/cfd9014bc9b84ff18c9b0d6cddceff35.jpg?ver=1789538643\",\"caption\":\"Prestex MKT\"},\"url\":\"https:\\\/\\\/www.prestex.com.br\\\/en\\\/author\\\/prestex-mkt\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar","description":"A Reforma Tribut\u00e1ria trar\u00e1 desafios e oportunidades. Conhe\u00e7a as mudan\u00e7as que afetar\u00e3o sua empresa e o Brasil em 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.prestex.com.br\/en\/ibs-e-cbs-na-logistica\/","og_locale":"en_US","og_type":"article","og_title":"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar","og_description":"A Reforma Tribut\u00e1ria trar\u00e1 desafios e oportunidades. Conhe\u00e7a as mudan\u00e7as que afetar\u00e3o sua empresa e o Brasil em 2026.","og_url":"https:\/\/www.prestex.com.br\/en\/ibs-e-cbs-na-logistica\/","og_site_name":"Prestex","article_publisher":"https:\/\/www.facebook.com\/prestexcargasexpress","article_published_time":"2025-12-30T10:07:21+00:00","og_image":[{"width":768,"height":384,"url":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/reforma-tributaria-2026-2-1.webp","type":"image\/webp"}],"author":"Prestex MKT","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Prestex MKT","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#article","isPartOf":{"@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/"},"author":{"name":"Prestex MKT","@id":"https:\/\/www.prestex.com.br\/#\/schema\/person\/15994ebc43442931a2c2d39eebaa9d4d"},"headline":"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar","datePublished":"2025-12-30T10:07:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/"},"wordCount":1260,"commentCount":0,"publisher":{"@id":"https:\/\/www.prestex.com.br\/#organization"},"image":{"@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#primaryimage"},"thumbnailUrl":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/reforma-tributaria-2026-2-1.webp","articleSection":["Log\u00edstica","Not\u00edcias - mercado"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/","url":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/","name":"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar","isPartOf":{"@id":"https:\/\/www.prestex.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#primaryimage"},"image":{"@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#primaryimage"},"thumbnailUrl":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/reforma-tributaria-2026-2-1.webp","datePublished":"2025-12-30T10:07:21+00:00","description":"A Reforma Tribut\u00e1ria trar\u00e1 desafios e oportunidades. Conhe\u00e7a as mudan\u00e7as que afetar\u00e3o sua empresa e o Brasil em 2026.","breadcrumb":{"@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#primaryimage","url":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/reforma-tributaria-2026-2-1.webp","contentUrl":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2025\/12\/reforma-tributaria-2026-2-1.webp","width":768,"height":384,"caption":"reforma tributaria 2026"},{"@type":"BreadcrumbList","@id":"https:\/\/www.prestex.com.br\/ibs-e-cbs-na-logistica\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.prestex.com.br\/"},{"@type":"ListItem","position":2,"name":"Reforma Tribut\u00e1ria 2026: O que muda e como se preparar"}]},{"@type":"WebSite","@id":"https:\/\/www.prestex.com.br\/#website","url":"https:\/\/www.prestex.com.br\/","name":"Prestex","description":"Estrategista de Crescimento Empresarial","publisher":{"@id":"https:\/\/www.prestex.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.prestex.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.prestex.com.br\/#organization","name":"Prestex","url":"https:\/\/www.prestex.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.prestex.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2026\/09\/Favicon-Prestex.png","contentUrl":"https:\/\/www.prestex.com.br\/wp-content\/uploads\/2026\/09\/Favicon-Prestex.png","width":512,"height":512,"caption":"Prestex"},"image":{"@id":"https:\/\/www.prestex.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/prestexcargasexpress","https:\/\/www.instagram.com\/prestex_logistica\/"]},{"@type":"Person","@id":"https:\/\/www.prestex.com.br\/#\/schema\/person\/15994ebc43442931a2c2d39eebaa9d4d","name":"Prestex MKT","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.prestex.com.br\/wp-content\/litespeed\/avatar\/cfd9014bc9b84ff18c9b0d6cddceff35.jpg?ver=1789538643","url":"https:\/\/www.prestex.com.br\/wp-content\/litespeed\/avatar\/cfd9014bc9b84ff18c9b0d6cddceff35.jpg?ver=1789538643","contentUrl":"https:\/\/www.prestex.com.br\/wp-content\/litespeed\/avatar\/cfd9014bc9b84ff18c9b0d6cddceff35.jpg?ver=1789538643","caption":"Prestex MKT"},"url":"https:\/\/www.prestex.com.br\/en\/author\/prestex-mkt\/"}]}},"_links":{"self":[{"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/posts\/11955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/comments?post=11955"}],"version-history":[{"count":0,"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/posts\/11955\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/media\/12177"}],"wp:attachment":[{"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/media?parent=11955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/categories?post=11955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prestex.com.br\/en\/wp-json\/wp\/v2\/tags?post=11955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}