{"id":901,"date":"2026-10-30T11:54:10","date_gmt":"2026-10-30T14:54:10","guid":{"rendered":"https:\/\/loriaadvogados.com.br\/?p=901"},"modified":"2026-10-30T12:04:34","modified_gmt":"2026-10-30T15:04:34","slug":"reforma-tributaria-entenda-os-diferentes-regimes-de-ibs-e-cbs","status":"publish","type":"post","link":"https:\/\/loriaadvogados.com.br\/en\/reforma-tributaria-entenda-os-diferentes-regimes-de-ibs-e-cbs\/","title":{"rendered":"Tax Reform: Understanding the Different IBS and CBS Tax Regimes"},"content":{"rendered":"<p><\/p>\n<p data-pm-slice=\"1 1 []\">The introduction of IBS and CBS brings changes that go beyond the replacement of existing taxes. Tax calculation methods, applicable rates, and tax credit rules also vary depending on the tax regime, making it essential to understand the specific provisions established by Complementary Law No. 214\/2025.<\/p>\n<p>This framework is the focus of the second episode of <strong>Loria Explica | Tax Reform<\/strong>. The episode explores the rules governing the Regular Regime, the particularities of differentiated and specific regimes, and the options available to companies under the Simples Nacional simplified tax regime, including the possibility of calculating IBS and CBS under the Regular Regime.<\/p>\n<p>This choice may have implications beyond tax payments, particularly regarding the use of tax credits and transactions with other businesses.<\/p>\n<p>&#x1f514; <strong><a href=\"https:\/\/www.youtube.com\/watch?v=adWpJtcGR1Q\">Click here<\/a><\/strong> to watch the second episode of the series on YouTube and stay tuned for upcoming content from Loria Advogados on Tax Reform.<\/p>\n<p><strong>Tax Architecture for a Nation in Motion.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The introduction of IBS and CBS brings changes that go beyond the replacement of existing taxes. Tax calculation methods, applicable rates, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,3],"tags":[],"class_list":["post-901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conteudo","category-video"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Reform: Understanding the Different IBS and CBS Tax Regimes - Loria Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/loriaadvogados.com.br\/reforma-tributaria-entenda-os-diferentes-regimes-de-ibs-e-cbs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:pb]Reforma Tribut\u00e1ria: entenda os diferentes regimes de IBS e CBS[:en]Tax Reform: Understanding the Different IBS and CBS Tax Regimes[:] - Loria Advogados\" \/>\n<meta property=\"og:description\" content=\"The introduction of IBS and CBS brings changes that go beyond the replacement of existing taxes. 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