{"id":2362,"date":"2025-06-18T11:58:48","date_gmt":"2025-06-18T14:58:48","guid":{"rendered":"https:\/\/phoron.com.br\/?p=2362"},"modified":"2025-06-18T11:59:53","modified_gmt":"2025-06-18T14:59:53","slug":"reforma-tributaria-e-ciap-o-que-muda-na-pratica","status":"publish","type":"post","link":"https:\/\/phoron.com.br\/en\/phoron-news\/reforma-tributaria-e-ciap-o-que-muda-na-pratica\/","title":{"rendered":"Phoron News | Reforma Tribut\u00e1ria e CIAP: o que muda na pr\u00e1tica?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2362\" class=\"elementor elementor-2362\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5eb9a63a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5eb9a63a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afdfdc1\" data-id=\"afdfdc1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4825273f elementor-widget elementor-widget-text-editor\" data-id=\"4825273f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3cd21 elementor-widget elementor-widget-text-editor\" data-id=\"ef3cd21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><em>\u00faltima atualiza\u00e7\u00e3o 17\/06\/25<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47801af elementor-widget elementor-widget-heading\" data-id=\"47801af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reforma Tribut\u00e1ria e CIAP: o que muda na pr\u00e1tica?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44f0076 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"44f0076\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-930346e elementor-widget elementor-widget-image\" data-id=\"930346e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/blog-27-1024x576.png\" class=\"attachment-large size-large wp-image-2366\" alt=\"\" srcset=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/blog-27-1024x576.png 1024w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/blog-27-300x169.png 300w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/blog-27-768x432.png 768w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/blog-27-18x10.png 18w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/blog-27.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e12cda9 elementor-widget elementor-widget-text-editor\" data-id=\"e12cda9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"545\" data-end=\"860\">Com a promulga\u00e7\u00e3o da <strong data-start=\"316\" data-end=\"345\">Lei Complementar 214\/2025<\/strong> e a cria\u00e7\u00e3o do <strong data-start=\"361\" data-end=\"374\">IBS e CBS<\/strong>, o tradicional <strong data-start=\"390\" data-end=\"451\">CIAP (Controle de Cr\u00e9dito do ICMS sobre Ativo Permanente)<\/strong> entra em <strong data-start=\"461\" data-end=\"493\">fase de transi\u00e7\u00e3o definitiva<\/strong>. Neste post, voc\u00ea confere a linha do tempo, novos procedimentos e os cuidados essenciais para n\u00e3o perder cr\u00e9ditos importantes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c191b elementor-widget elementor-widget-image\" data-id=\"c4c191b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"373\" src=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/tabela1-post1806-1024x478.png\" class=\"attachment-large size-large wp-image-2371\" alt=\"\" srcset=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/tabela1-post1806-1024x478.png 1024w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/tabela1-post1806-300x140.png 300w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/tabela1-post1806-768x359.png 768w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/tabela1-post1806-18x8.png 18w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/tabela1-post1806.png 1436w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e87fedf elementor-widget elementor-widget-text-editor\" data-id=\"e87fedf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"1227\" data-end=\"1257\">Saldo remanescente de CIAP<\/h3>\n<p data-start=\"1259\" data-end=\"1355\">Cr\u00e9ditos de bens adquiridos at\u00e9 31\/12\/2032 continuar\u00e3o sendo apropriados at\u00e9 o fim dos 48 meses.<\/p>\n<p data-start=\"1357\" data-end=\"1469\">Se houver <strong data-start=\"1367\" data-end=\"1391\">saldo n\u00e3o apropriado<\/strong> em 01\/01\/2033, ele ser\u00e1 <strong data-start=\"1416\" data-end=\"1452\">convertido em cr\u00e9dito financeiro<\/strong>, que poder\u00e1 ser:<\/p>\n<ul data-start=\"1471\" data-end=\"1622\">\n<li data-start=\"1471\" data-end=\"1556\">\n<p data-start=\"1473\" data-end=\"1556\"><strong data-start=\"1473\" data-end=\"1495\">Compensado com IBS<\/strong>, em at\u00e9 <strong data-start=\"1504\" data-end=\"1540\">240 parcelas mensais atualizadas<\/strong> monetariamente;<\/p>\n<\/li>\n<li data-start=\"1471\" data-end=\"1556\">\n<p data-start=\"1473\" data-end=\"1556\"><strong data-start=\"1559\" data-end=\"1585\">Ressarcido em dinheiro<\/strong>, conforme regulamenta\u00e7\u00e3o espec\u00edfica.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1559\" data-end=\"1622\"><strong data-start=\"1626\" data-end=\"1640\">Base legal<\/strong>: PLP 68\/2024, artigos 142 a 144.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5812d0 elementor-widget elementor-widget-image\" data-id=\"f5812d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/historico-de-alteracoes-cronograma-9.png\" class=\"attachment-large size-large wp-image-2372\" alt=\"\" srcset=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/historico-de-alteracoes-cronograma-9.png 1024w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/historico-de-alteracoes-cronograma-9-300x225.png 300w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/historico-de-alteracoes-cronograma-9-768x576.png 768w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/06\/historico-de-alteracoes-cronograma-9-16x12.png 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae2178e elementor-widget elementor-widget-text-editor\" data-id=\"ae2178e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"2195\" data-end=\"2234\">Pontos de aten\u00e7\u00e3o fiscal e cont\u00e1bil<\/h3>\n<ul data-start=\"2236\" data-end=\"2970\">\n<li data-start=\"2236\" data-end=\"2382\">\n<p data-start=\"2238\" data-end=\"2382\"><strong data-start=\"2238\" data-end=\"2264\">Escritura\u00e7\u00e3o impec\u00e1vel<\/strong>: Bloco G da EFD, registros G110\/G125\/G130 e reflexo nos registros 1200\/1210 devem estar completos e sem diverg\u00eancias.<\/p>\n<\/li>\n<li data-start=\"2383\" data-end=\"2519\">\n<p data-start=\"2385\" data-end=\"2519\"><strong data-start=\"2385\" data-end=\"2408\">Declara\u00e7\u00e3o de saldo<\/strong>: \u00e9 preciso informar corretamente o saldo de CIAP no SPED para habilitar a compensa\u00e7\u00e3o (PLP 68\/2024, Art. 143).<\/p>\n<\/li>\n<li data-start=\"2520\" data-end=\"2641\">\n<p data-start=\"2522\" data-end=\"2641\"><strong data-start=\"2522\" data-end=\"2547\">Pedido de habilita\u00e7\u00e3o<\/strong>: ser\u00e1 exigido protocolo formal junto ao fisco \u2014 inconsist\u00eancias podem inviabilizar o cr\u00e9dito.<\/p>\n<\/li>\n<li data-start=\"2642\" data-end=\"2821\">\n<p data-start=\"2644\" data-end=\"2821\"><strong data-start=\"2644\" data-end=\"2663\">Sistemas e ERPs<\/strong>: ser\u00e1 necess\u00e1rio ajustar regras em <strong data-start=\"2699\" data-end=\"2749\">SAP S\/4HANA, SAP DRC e Ophera.Fiscal da Phoron<\/strong> para migrar do controle em 1\/48 para o <strong data-start=\"2789\" data-end=\"2820\">cr\u00e9dito instant\u00e2neo via IBS<\/strong>.<\/p>\n<\/li>\n<li data-start=\"2822\" data-end=\"2970\">\n<p data-start=\"2824\" data-end=\"2970\"><strong data-start=\"2824\" data-end=\"2847\">Governan\u00e7a de dados<\/strong>: mantenha trilhas de auditoria completas (XML, lan\u00e7amentos FI, notas de imobilizado) para comprovar a origem dos cr\u00e9ditos.<\/p>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad8816 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ad8816\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1808f31 elementor-widget elementor-widget-text-editor\" data-id=\"1808f31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"2977\" data-end=\"2990\">Conclus\u00e3o<\/h3>\n<p data-start=\"2992\" data-end=\"3184\">At\u00e9 <strong data-start=\"2996\" data-end=\"3004\">2032<\/strong>, siga as regras atuais do CIAP.<br data-start=\"3036\" data-end=\"3039\" \/>A partir de <strong data-start=\"3051\" data-end=\"3059\">2033<\/strong>, a l\u00f3gica muda: <strong data-start=\"3076\" data-end=\"3101\">IBS\/CBS entra em cena<\/strong> com cr\u00e9dito imediato, e os saldos antigos devem ser <strong data-start=\"3154\" data-end=\"3183\">convertidos com seguran\u00e7a<\/strong>.<\/p>\n<p data-start=\"3186\" data-end=\"3346\"><strong data-start=\"3186\" data-end=\"3252\">Planejamento fiscal, dados confi\u00e1veis e adequa\u00e7\u00e3o dos sistemas<\/strong> ser\u00e3o fundamentais para <strong data-start=\"3277\" data-end=\"3346\">evitar preju\u00edzos e garantir aproveitamento integral dos cr\u00e9ditos.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfde730 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bfde730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62812af elementor-widget elementor-widget-text-editor\" data-id=\"62812af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"3353\" data-end=\"3374\">Fale com a Phoron<\/h3>\n<p data-start=\"3376\" data-end=\"3678\">A <strong data-start=\"3378\" data-end=\"3398\">Phoron do Brasil<\/strong> est\u00e1 pronta para apoiar sua empresa nesse per\u00edodo de transi\u00e7\u00e3o.<br data-start=\"3462\" data-end=\"3465\" \/>Nossos especialistas ajudam voc\u00ea a revisar a escritura\u00e7\u00e3o, ajustar sistemas SAP e Ophera.Fiscal, e garantir a correta convers\u00e3o de cr\u00e9ditos na era IBS\/CBS.<br data-start=\"3620\" data-end=\"3623\" \/><strong data-start=\"3623\" data-end=\"3678\">Fale com nosso time e prepare-se com tranquilidade.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f3be0c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f3be0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62b093 elementor-widget elementor-widget-heading\" data-id=\"b62b093\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2rem\">Quer ficar por dentro das nossas iniciativas e novidades?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea51e2d elementor-widget elementor-widget-image\" data-id=\"ea51e2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/phoron.com.br\/assine-nossa-news\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"200\" src=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/04\/Assine-nossa-newsletter.png\" class=\"attachment-large size-large wp-image-2146\" alt=\"\" srcset=\"https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/04\/Assine-nossa-newsletter.png 600w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/04\/Assine-nossa-newsletter-300x100.png 300w, https:\/\/phoron.com.br\/wp-content\/uploads\/2025\/04\/Assine-nossa-newsletter-18x6.png 18w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A LC 214\/2025 e o PLP 68\/2024 estabelecem o fim do CIAP e a chegada do IBS\/CBS. At\u00e9 2032, segue o modelo 1\/48 mensal; a partir de 2033, o cr\u00e9dito ser\u00e1 imediato e financeiro. Saldo remanescente poder\u00e1 ser compensado ou ressarcido em at\u00e9 240 meses. O post traz exemplos pr\u00e1ticos, cronograma, cuidados cont\u00e1beis e as adequa\u00e7\u00f5es exigidas nos sistemas SAP S\/4HANA, DRC e Ophera.Fiscal.<\/p>","protected":false},"author":1,"featured_media":2376,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[102,103,104,101,23,100,27],"class_list":["post-2362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phoron-news","tag-conversao-ciap-2033","tag-credito-ibs-ativo-imobilizado","tag-ophera-fiscal-2","tag-reforma-tributaria-ciap","tag-sap","tag-sap-s-4hana-fiscal","tag-sapdrc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Phoron News | Reforma Tribut\u00e1ria e CIAP: o que muda na pr\u00e1tica? - Phoron<\/title>\n<meta name=\"description\" content=\"CIAP entra em transi\u00e7\u00e3o com a Reforma Tribut\u00e1ria. 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