{"id":14355,"date":"2026-07-31T12:12:52","date_gmt":"2026-07-31T15:12:52","guid":{"rendered":"https:\/\/nfe.io\/blog\/?p=14355"},"modified":"2026-07-31T12:12:52","modified_gmt":"2026-07-31T15:12:52","slug":"novo-calendario-ibs-cbs-ate-2027","status":"publish","type":"post","link":"https:\/\/nfe.io\/blog\/reforma-tributaria\/novo-calendario-ibs-cbs-ate-2027\/","title":{"rendered":"Novo calend\u00e1rio de IBS e CBS: veja as datas de cada documento fiscal at\u00e9 2027"},"content":{"rendered":"

Na manh\u00e3 desta sexta-feira, 31 de julho de 2026, a Receita Federal e o Comit\u00ea Gestor do IBS divulgaram o Ato Conjunto RFB\/CGIBS n\u00ba 4\/2026.<\/p>\n

Ele muda o que estava previsto at\u00e9 agora. Em vez de uma data \u00fanica, 3 de agosto, para todos os documentos fiscais eletr\u00f4nicos, o destaque do IBS e da CBS passa a valer em quatro fases diferentes, entre agosto de 2026 e janeiro de 2027.<\/p>\n

A mudan\u00e7a d\u00e1 mais tempo aos documentos que ainda dependem de ajustes t\u00e9cnicos, principalmente os ligados a servi\u00e7os.<\/p>\n

Resumo do cronograma<\/h2>\n
\n\n\n\n\n\n\n\n\n\n
Fase<\/th>\nData<\/th>\nO que entra<\/th>\n<\/tr>\n<\/thead>\n
Fase 1<\/td>\n3 de agosto de 2026<\/td>\nNF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e, NF3e, DC-e, NFS-e Via, BP-e (exceto semiurbano, metropolitano e a\u00e9reo)<\/td>\n<\/tr>\n
Fase 2<\/td>\n1\u00ba de outubro de 2026<\/td>\nNFS-e (caso geral do ISS), NFCom, DIR, DeRE (eventos de tabela do contribuinte)<\/td>\n<\/tr>\n
Dentro da Fase 2<\/td>\n15 de novembro de 2026<\/td>\nDeRE (eventos peri\u00f3dicos mensais), 1\u00aa entrega com apura\u00e7\u00e3o de outubro de 2026<\/td>\n<\/tr>\n
Fase 3<\/td>\n1\u00ba de dezembro de 2026<\/td>\nNFS-e (demais casos), NFGas, NFAg, NF-e ABI, BP-e (semiurbano, metropolitano e a\u00e9reo)<\/td>\n<\/tr>\n
Fase 4<\/td>\n1\u00ba de janeiro de 2027<\/td>\nSimples Nacional (todos os documentos), NF-e monof\u00e1sica, Duimp, demais eventos da DeRE<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Fase 1 \u2014 3 de agosto de 2026<\/h2>\n

Esta fase mant\u00e9m o prazo original. Os documentos que entram nela j\u00e1 t\u00eam o leiaute pronto e s\u00e3o, em geral, ligados a mercadorias e transporte:<\/p>\n

    \n
  • Nota Fiscal Eletr\u00f4nica (NF-e, modelo 55)<\/li>\n
  • Nota Fiscal de Consumidor Eletr\u00f4nica (NFC-e, modelo 65)<\/li>\n
  • Conhecimento de Transporte Eletr\u00f4nico (CT-e, modelo 57) e CT-e OS (modelo 67)<\/li>\n
  • Manifesto Eletr\u00f4nico de Documentos Fiscais (MDF-e, modelo 58)<\/li>\n
  • Guia de Transporte de Valores Eletr\u00f4nica (GTV-e, modelo 64)<\/li>\n
  • Nota Fiscal de Energia El\u00e9trica Eletr\u00f4nica (NF3e, modelo 66)<\/li>\n
  • Declara\u00e7\u00e3o de Conte\u00fado Eletr\u00f4nica (DC-e, modelo 99)<\/li>\n
  • Nota Fiscal de Servi\u00e7o Eletr\u00f4nica de Explora\u00e7\u00e3o de Via (NFS-e Via)<\/li>\n
  • Bilhete de Passagem Eletr\u00f4nico (BP-e), exceto semiurbano, metropolitano e a\u00e9reo<\/li>\n<\/ul>\n

    Esse prazo n\u00e3o afeta as empresas do Simples Nacional.<\/p>\n

    Fase 2 \u2014 1\u00ba de outubro de 2026<\/h2>\n
      \n
    • NFS-e para o caso geral do ISS, ou seja, servi\u00e7os n\u00e3o enquadrados nas exce\u00e7\u00f5es da Fase 3<\/li>\n
    • Nota Fiscal Fatura de Servi\u00e7os de Comunica\u00e7\u00e3o Eletr\u00f4nica (NFCom, modelo 62)<\/li>\n
    • Declara\u00e7\u00e3o de Importa\u00e7\u00e3o de Remessa (DIR)<\/li>\n
    • DeRE, para os eventos de tabela do contribuinte<\/li>\n<\/ul>\n

      Os eventos peri\u00f3dicos mensais da DeRE, como balancete e identifica\u00e7\u00e3o de aplica\u00e7\u00f5es financeiras, t\u00eam prazo pr\u00f3prio: devem ser entregues at\u00e9 15 de novembro de 2026, com a primeira entrega cobrindo a apura\u00e7\u00e3o de outubro de 2026.<\/p>\n

      Esse prazo tamb\u00e9m n\u00e3o afeta as empresas do Simples Nacional.<\/p>\n

      Fase 3 \u2014 1\u00ba de dezembro de 2026<\/h2>\n
        \n
      • NFS-e para plataformas digitais, para os servi\u00e7os dos subitens 1.03, 1.05, 1.09 e 16.01, para bens imateriais, condom\u00ednio edil\u00edcio, loca\u00e7\u00f5es de bens m\u00f3veis e im\u00f3veis e para os demais servi\u00e7os<\/li>\n
      • Nota Fiscal Eletr\u00f4nica do G\u00e1s (NFGas, modelo 76)<\/li>\n
      • Nota Fiscal de \u00c1gua e Saneamento Eletr\u00f4nica (NFAg, modelo 75)<\/li>\n
      • Nota Fiscal Eletr\u00f4nica de Aliena\u00e7\u00e3o de Bens Im\u00f3veis (NF-e ABI, modelo 77)<\/li>\n
      • Bilhete de Passagem Eletr\u00f4nico (BP-e) semiurbano, metropolitano e a\u00e9reo<\/li>\n<\/ul>\n

        Esse prazo, mais uma vez, n\u00e3o afeta as empresas do Simples Nacional.<\/p>\n

        Fase 4 \u2014 1\u00ba de janeiro de 2027<\/h2>\n
          \n
        • Empresas optantes pelo Simples Nacional, para todos os documentos fiscais eletr\u00f4nicos, independentemente do tipo<\/li>\n
        • NF-e para opera\u00e7\u00f5es sujeitas \u00e0 tributa\u00e7\u00e3o monof\u00e1sica<\/li>\n
        • Declara\u00e7\u00e3o \u00danica de Importa\u00e7\u00e3o (Duimp)<\/li>\n
        • Os demais eventos da DeRE, n\u00e3o enquadrados nas fases anteriores<\/li>\n<\/ul>\n

          E quem est\u00e1 no Simples Nacional?<\/h2>\n

          As empresas optantes pelo Simples Nacional n\u00e3o s\u00e3o afetadas pelas tr\u00eas primeiras fases, independentemente do tipo de documento que emitem. Para elas, a obrigatoriedade de destacar o IBS e a CBS come\u00e7a apenas em 1\u00ba de janeiro de 2027.<\/p>\n

          Por que essa mudan\u00e7a importa<\/h2>\n

          O calend\u00e1rio fatiado reduz o risco de um apag\u00e3o simult\u00e2neo de sistemas e processos. Em vez de todo o mercado se adaptar de uma vez, cada tipo de documento tem seu pr\u00f3prio prazo, alinhado \u00e0 maturidade do leiaute t\u00e9cnico correspondente. Isso vale tanto para empresas quanto para provedores de tecnologia fiscal, que podem priorizar o desenvolvimento por data de entrada em vigor, em vez de um prazo gen\u00e9rico.<\/p>\n

          Como a NFE.io acompanha essa mudan\u00e7a<\/h2>\n

          A NFE.io acompanha de perto a publica\u00e7\u00e3o dos leiautes t\u00e9cnicos do IBS e da CBS e j\u00e1 est\u00e1 adequando a plataforma a cada uma das quatro fases. Continue acompanhando nosso blog para saber, na pr\u00e1tica, o que muda no dia a dia da emiss\u00e3o de documentos fiscais.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

          Na manh\u00e3 desta sexta-feira, 31 de julho de 2026, a Receita Federal e o Comit\u00ea Gestor do IBS divulgaram o Ato Conjunto RFB\/CGIBS…<\/p>\n","protected":false},"author":30,"featured_media":13406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[87],"tags":[],"class_list":["post-14355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"acf":[],"yoast_head":"\nNovo calend\u00e1rio de IBS e CBS: veja as datas de cada documento fiscal at\u00e9 2027 - NFE.io Blog<\/title>\n<meta name=\"description\" content=\"A Receita Federal e o Comit\u00ea Gestor do IBS anunciaram um novo cronograma para o destaque de IBS e CBS nos documentos fiscais. 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