# Conceito Tributário Essencial

**IBS e CBS — Reforma Tributária (EC 132/2023)**

A Emenda Constitucional 132/2023 instituiu dois novos tributos sobre o consumo:

<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" id="bkmrk-tributo-substitui-co" style="margin-left: -8.4pt; border-collapse: collapse; mso-table-layout-alt: fixed; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext;" width="656"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; height: 6.85pt;"><td style="width: 164.1pt; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.85pt;" valign="top" width="219">**Tributo**

</td><td style="width: 164.1pt; border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.85pt;" valign="top" width="219">**Substitui**

</td><td style="width: 164.1pt; border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.85pt;" valign="top" width="219">**Competência**

</td></tr><tr style="mso-yfti-irow: 1; height: 6.9pt;"><td style="width: 164.1pt; border: solid windowtext 1.0pt; border-top: none; mso-border-top-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.9pt;" valign="top" width="219">**IBS** — Imposto sobre Bens e Serviços

</td><td style="width: 164.1pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.9pt;" valign="top" width="219">ICMS (estadual) + ISS (municipal)

</td><td style="width: 164.1pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.9pt;" valign="top" width="219">Estados e municípios / Comitê Gestor

</td></tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes; height: 6.9pt;"><td style="width: 164.1pt; border: solid windowtext 1.0pt; border-top: none; mso-border-top-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.9pt;" valign="top" width="219">**CBS** — Contribuição sobre Bens e Serviços

</td><td style="width: 164.1pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.9pt;" valign="top" width="219">PIS + COFINS

</td><td style="width: 164.1pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 6.9pt;" valign="top" width="219">Federal / Receita Federal

</td></tr></tbody></table>

<span style="font-size: 12.0pt; line-height: 115%; font-family: 'Aptos',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Aptos; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: PT-BR; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">Para documentos fiscais sujeitos à reforma, o destinatário precisa registrar na SEFAZ a destinação fiscal dos itens recebidos e a apropriação dos créditos de IBS/CBS gerados pela operação.</span>