IBS / CBS in Depth
The reform's dual VAT: what it replaces, how it is computed, the transition rates, and the ibs_cbs configuration and supported CSTs in the platform's tax categories
Constitutional Amendment 132/2023 and Complementary Law 214/2025 created a pair of value-added taxes: CBS (federal, replacing PIS/COFINS and absorbing most of IPI) and IBS (shared by states and municipalities, replacing ICMS and ISS). Both follow identical rules — a single base, the destination principle, full input credits, tax-exclusive computation — and differ only in who receives them. They appear on invoices at test rates from 2026 and fully replace the old taxes in 2033.
Design principles and transition rates
- Broad base: goods, services and rights, including digital services and imports; exports are exempt with credits preserved.
- Tax-exclusive: the tax is not inside the price but shown separately — the opposite of the ICMS tax-inclusive method.
- Full non-cumulativity: nearly every purchase (fixed assets and services included) gives an immediate credit for the tax shown on the invoice.
- Destination principle: revenue goes to the state and municipality of consumption; interstate sales no longer have interstate rates or DIFAL.
- Rates: the standard rate is set separately by the Union, each state and each municipality, with a combined reference of roughly 26.5%–28%; health, education, food, agriculture and others get a 60% reduction, the basic food basket 100%; some sectors have special regimes.
- 2026: test year, IBS 0.1% (state) + 0% (municipal), CBS 0.9%, mandatory on the invoice, offset against PIS/COFINS or other federal taxes; an NF-e without the IBS/CBS group is rejected.
- 2027: CBS in full, PIS/COFINS abolished; 2029–2032: IBS phases in as ICMS/ISS phase out; 2033: full switch.
- Simples Nacional: may stay in Simples (IBS/CBS inside the DAS, buyers credit only that share) or opt to pay IBS/CBS under the regular rules to give buyers a full credit.
Supported CSTs and required fields
In the category, ibs_cbs[] rows are keyed by cenario + tipo_pessoa and carry situacao_tributaria (CST), classificacao_tributaria (cClassTrib) and the rates. IBS and CBS share the same CST list.
| CST | Meaning | Fields required |
|---|---|---|
000 | Fully taxed | p_ibs_uf · p_ibs_mun · p_cbs |
010 · 011 | Uniform rates · rate reduction | 011: p_red_aliq |
200 | Reduced rate (60% and similar reductions) | p_red_aliq |
220 · 221 · 222 | Special adjustments · proportional taxation · base reduction | 221: proporcao · 222: p_red_bc |
400 · 410 | Exemption · immunity (including exports) | — |
510 · 515 | Deferral · deferral with reduction | p_dif · 515: + p_red_aliq |
550 | Suspension | — |
620 | Single-phase (fuels etc., fixed amount per unit) | aliquota_cbs_mono · aliquota_ibs_mono · valor_unidade_cbs · valor_unidade_ibs |
800 · 810 · 811 · 820 | Credit transfer · adjustments · adjustments · taxed in the return | — |
830 | Taxed after legal deduction | valor_deducao_legal |
classificacao_tributaria) is the tax authority's classification table with several codes under each CST; fill it from the official table, the platform passes it through. In 2026, when ibs_cbs[] is not configured, the platform applies the transition default rates.Field reference
| Field | Purpose |
|---|---|
situacao_tributaria | IBS/CBS CST (3 digits). |
classificacao_tributaria | cClassTrib classification code. |
p_ibs_uf · p_ibs_mun · p_cbs | State IBS, municipal IBS and CBS rates (%); 0.1 / 0 / 0.9 in 2026. |
p_red_aliq · p_red_bc · p_dif · proporcao | Rate reduction %, base reduction %, deferral %, proportion % for proportional taxation. |
aliquota_ibs_mono · aliquota_cbs_mono · valor_unidade_ibs · valor_unidade_cbs | Fixed amounts per unit for single-phase taxation (CST 620). |
valor_deducao_legal | Legal deduction for CST 830: tax = (base − deduction) × rate. |
Reform details (rates, classification tables, special regimes) are still being issued through complementary laws and technical notes; this page is updated accordingly. Use the rates in force.