Informe Técnico 2025.002 - Versão 1.10

Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 1 / 7Projeto Reforma Tributária do ConsumoTabelas: Código de Classificação Tributária, CST e Classificação do Crédito Presumido do IBS e da CBSInforme Técnico 2025.002 - Versão 1.1018 de junho de 2025Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 2 / 7Sumário01. Objetivo ............................................................................................................................................... 402. Tabela de Código de Classificação Tributária do IBS e da CBS ............................................................ 403. Tabela de Indicadores de CST ............................................................................................................ 5 04. Tabela de Classificação do Crédito Presumido do IBS e da CBS ....................................................... 6 05. Tabelas Online .................................................................................................................................... 6 06. Alterações realizadas nas tabelas ....................................................................................................... 6 06.01 Alterações na versão 1.10 ............................................................................................................... 6Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 3 / 7Controle de VersõesVersão Publicação Descrição1.00Maio/2025Publicação do IT 1.10 Junho/2025 Atualização das tabelas cClassTrib e CST e divulgação da tabela de Crédito PresumidoInformação sobre a finalidade do IT – Informe TécnicoDe forma geral, o Informe Técnico tem a finalidade de:•Divulgar orientações e aperfeiçoamentos para os Serviços de Autorização de Uso dos DF-e, que são usados pelas Empresas;•Divulgar e manter registro da atualização de tabelas de domínio usadas pelo Serviço de Autorização, não significando obrigatoriamente a necessidade de alteração no Sistema de Computação das Empresas;•Divulgar e manter registro de orientações sobre a prestação de informações no leiaute do DF-e, informando sobre o preenchimento de campo e outros;•Divulgar e manter registro de comunicados e outras necessidades de comunicação com as empresas.•Revogar o Informe Técnico RT 2024.001 - v. 1.00 - Publicado em 07/12/2024.Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 4 / 701. ObjetivoO presente Informe Técnico tem como objetivo divulgar a publicação da Tabela de Código de Classificação Tributária do IBS e da CBS, bem como da Tabela de Indicadores de CST e a Tabela de Classificação de Crédito Presumido disponíveis no Portal Nacional da NF-e, na aba “Documentos”, opção “Diversos” e informar que o Informe Técnico RT 2024.001 - v1.00 está revogado.02. Tabela de Código de Classificação Tributária do IBS e da CBSA Lei Complementar nº 214 de 16/01/2025 aprovada na Câmara dos Deputados e encaminhada para aprovação no Senado Federal, definiu na Seção VIII – Disposições transitórias, Art. 61, a obrigatoriedade para Estados, o Distrito Federal e os Municípios adaptarem os sistemas autorizadores de Documentos Fiscais Eletrônicos (DFe) vigentes para utilização de leiaute padronizado, que permita aos contribuintes informarem os dados relativos ao Imposto sobre Bens e Serviços (IBS), Contribuição sobre Bens e Serviços (CBS) e Imposto Seletivo (IS).Atendendo a este comando, foram publicadas Notas Técnicas referente a reforma tributária, além de diversas outras disposições, que introduziram o Grupo UB: Informações dos tributos IBS / CBS e Imposto Seletivo. Nesse grupo, posicionado no nível de item na NF-e e na NFS-e, o contribuinte deve informar os códigos “CST-IBS/CBS” e “cClassTrib”.Cada par de códigos “CST-IBS/CBS” e “cClassTrib” está associado a um dispositivo específico da Lei Complementar nº 214/2025 e normas complementares, tornando objetiva a informação do contribuinte sobre como interpreta a tributação do IBS e da CBS para cada item da NFe.O significado de cada coluna da tabela está descrito a seguir. A codificação que deve ser utilizada nas tags do grupo UB corresponde às colunas “CST-IBS/CBS” e “cClassTrib”. Como os mesmos códigos se aplicam à Nota Fiscal de Serviços – NFSe, a tabela tambémcontém informações referentes a esse documento, para facilitar a utilização por contribuintes que porventura o utilizem.CST-IBS/CBS: Código de Situação Tributária do IBS e da CBS.Descrição CST-IBS/CBS: Significado do Código de Situação Tributária do IBS e da CBS.cClassTrib: Classificação Tributária do IBS e da CBS; os três primeiros dígitos são idênticos ao CST-IBS/CBS.Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 5 / 7Nome cClassTrib: Nome reduzido para apresentação da Classificação TributáriaDescrição cClassTrib: Situação a que se refere a Classificação Tributária do IBS e da CBS.EC: Dispositivo da Emenda Constitucional 32/23 onde a situação a que se refere a Classificação Tributária do IBS e da CBS está prevista.LC Redação: Redação do dispositivo do LC 214/2025 onde a situação a que se refere a Classificação Tributária do IBS e da CBS está prevista.LC 214/25: Dispositivo da LC 214/2025 onde a situação a que se refere a Classificação Tributária do IBS e da CBS está prevista. Tipo de Alíquota: Define o tipo de alíquota aplicável, conforme disposto na Lei Complementar nº 214/2025. pRedIBS: Percentual de redução da alíquota do IBS associado ao código informado em cClassTrib. pRedCBS: Percentual de redução da alíquota da CBS correspondente ao cClassTrib. Indicadores do cClassTrib: Indicadores que estabelecem a exigência, permissão ou vedação de preenchimento de campos no respectivo Documento Fiscal Eletrônico (DFe), conforme especificado em Nota Técnica. São eles: ind_RedutorBC, ind_gTribRegular, ind_CredPres, indMono, indMonoReten, indMonoRet, indMonoDifdIniVig e dFimVig: início e final de vigência deste cClassTrib.DataAtualização: data da última atualização do cClassTrib.03. Tabela de Indicadores de CSTEsta tabela possui o objetivo de auxiliar os desenvolvedores no preenchimento dos grupos de campos do IBS/CBS conforme o CST utilizado. Para isso, apresenta indicadores que definem a obrigatoriedade, permissão ou vedação de preenchimento dos respectivos campos no Documento Fiscal Eletrônico (DFe), conforme especificado em Nota Técnica.Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 6 / 704. Tabela de Classificação do Crédito Presumido do IBS e da CBS A tabela de Classificação do Crédito Presumido do IBS e da CBS define códigos aplicáveis às hipóteses legais de crédito presumido do IBS e da CBS, conforme previstas na Lei Complementar nº 214, de 2025. Cada código refere-se a uma situação específica autorizada pela legislação.05. Tabelas OnlineCom o objetivo de facilitar o entendimento e o correto preenchimento dos Documentos Fiscais Eletrônicos (DF-e), essas tabelas também estão disponíveis nos Portais Nacionais de DF-e em formato online e interativo:Tabelas CST e Classificação Tributária (cClassTrib): https://dfe-portal.svrs.rs.gov.br/DFE/TabelaClassificacaoTributariaTabela de Crédito Presumido (cCredPres): https://dfe-portal.svrs.rs.gov.br/DFE/TabelaCreditoPresumidoA utilização dessas tabelas é essencial para assegurar a conformidade tributária adequada, o preenchimento correto dos campos obrigatórios nos documentos fiscais eletrônicos e o cumprimento das regras de validação estabelecidas na documentação técnica de cada DFe.06. Alterações realizadas nas tabelas 06.01 Alterações na versão 1.10 Foram realizadas as seguintes atualizações na versão 1.10:1. Inclusão de indicadores de obrigatoriedade e vedação de preenchimentoForam adicionados indicadores nas duas tabelas para explicitar os campos obrigatórios, permitidos e vedados no preenchimento das tags dos XML dos Documentos Fiscais Eletrônicos, conforme as regras de validação específicas de cada documento.2. Tabela cClassTrib• Códigos incluídos: 010002, 222001, 410021, 410999, 820006, 830001• Códigos atualizados: 620001, 620002, 620003• Código 620004 dividido em 620004 e 620005• Antigo código 620005 renumerado para 620006Nota Fiscal Eletrônica - NF-eReforma Tributária do Consumo – Lei Complementar 214/2025IT 2025.002 v.1.10Versão 1.00Página 7 / 73. Tabela Crédito Presumido• Código incluído: 2224. 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} .htfwhC { font: 400 16px / 150% Lato; color: rgb(46, 46, 46); background: rgb(255, 255, 255); border-radius: 12px; min-width: 75px; padding: 8px; min-height: 75px; border: 1px solid rgb(189, 189, 189); box-shadow: rgba(0, 0, 0, 0.15) 0px 2px 3px 0px; } .kLJvJg { position: absolute; right: calc(-252px); top: 0px; transition: margin 400ms; margin-right: 0px; } .hogDZG { border-radius: 16px; } .csittH.csittH.csittH { position: relative; border-radius: 16px 0px 0px 16px; pointer-events: none; width: 252px; height: 400px; display: flex; justify-content: center; padding: 0px; } .csittH.csittH.csittH:focus { outline: none; } .eeiUal.eeiUal.eeiUal { width: 100%; height: 100%; display: none; } .selo__publicacao { display: flex; justify-content: flex-end; align-items: center; font-size: 0.78rem; width: 97%; height: 73px; background-image: url("../img/selo_publicacao.png"); background-position: right center; background-repeat: no-repeat; background-size: contain; font-weight: 600; padding: 0.3rem 0.5rem 0.3rem 0.3rem; } .container { width: 90%; max-width: 1200px; margin: 0px auto; text-align: justify; } .container__info__pulicacao { display: flex; flex-direction: column; justify-content: flex-end; } .info__publicacao { display: inline-block; } span, p, h1, h2, h3, h4, h5, h6 { line-height: 1.4; } img { max-width: 100%; height: auto; } @media only screen and (max-width: 420px) { .selo__publicacao { font-size: 0.6rem; }} .selo__publicacao { display: flex; justify-content: flex-end; align-items: center; font-size: 0.78rem; width: 97%; height: 73px; background-image: url("../img/selo_publicacao.png"); background-position: right center; background-repeat: no-repeat; background-size: contain; font-weight: 600; padding: 0.3rem 0.5rem 0.3rem 0.3rem; } .container { width: 90%; max-width: 1200px; margin: 0px auto; text-align: justify; } .container__info__pulicacao { display: flex; flex-direction: column; justify-content: flex-end; } .info__publicacao { display: inline-block; } span, p, h1, h2, h3, h4, h5, h6 { line-height: 1.4; } img { max-width: 100%; height: auto; } @media only screen and (max-width: 420px) { .selo__publicacao { font-size: 0.6rem; }} p.Centralizado_Timbre { font-size: 18pt; font-family: Calibri; text-align: center; overflow-wrap: normal; margin: 1pt; } p.Centralizado_Timbre_Arial { font-size: 16pt; font-family: Arial; text-align: center; overflow-wrap: normal; margin: 1pt; } p.Centralizado_Timbre_Arial_Pequeno { font-size: 12pt; font-family: Arial; text-align: center; overflow-wrap: normal; margin: 1pt; } p.Centralizado_Timbre_Secretaria { font-size: 13pt; font-family: Calibri; text-align: center; overflow-wrap: normal; margin: 0pt; } p.Centralizado_Timbre_Secretaria_Arial { font-size: 13pt; font-family: Arial; text-align: center; overflow-wrap: normal; margin: 0pt; } p.Centralizado_Timbre_Times { font-size: 18pt; font-family: Times; text-align: center; overflow-wrap: normal; margin: 1pt; } p.Citacao { font-size: 10pt; font-family: Calibri; overflow-wrap: normal; margin: 4pt 0px 4pt 160px; text-align: justify; } p.colunas_doc { column-count: 3; column-gap: 20px; column-rule: 2px solid rgb(67, 68, 68); } p.Item_Alinea_Letra { font-size: 12pt; font-family: Calibri; text-indent: 0mm; text-align: justify; overflow-wrap: normal; margin: 6pt 6pt 6pt 120px; counter-increment: letra_minuscula 1; } p.Item_Alinea_Letra::before { content: counter(letra_minuscula, lower-latin) ") "; display: inline-block; width: 5mm; font-weight: normal; } p.Item_Inciso_Romano { font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0mm; margin: 6pt 6pt 6pt 120px; counter-increment: romano_maiusculo 1; counter-reset: letra_minuscula 0; } p.Item_Inciso_Romano::before { content: counter(romano_maiusculo, upper-roman) " - "; display: inline-block; width: 15mm; font-weight: normal; } p.Item_Nivel1 { text-transform: uppercase; font-weight: bold; background-color: rgb(230, 230, 230); font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0px; margin: 6pt; counter-increment: item-n1 1; counter-reset: item-n2 0 item-n3 0 item-n4 0 romano_maiusculo 0 letra_minuscula 0; } p.Item_Nivel1::before { content: counter(item-n1) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Item_Nivel2 { font-size: 12pt; font-family: Calibri; text-indent: 0mm; text-align: justify; overflow-wrap: normal; margin: 6pt; counter-increment: item-n2 1; counter-reset: item-n3 0 item-n4 0 romano_maiusculo 0 letra_minuscula 0; } p.Item_Nivel2::before { content: counter(item-n1) "." counter(item-n2) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Item_Nivel3 { font-size: 12pt; font-family: Calibri; text-indent: 0mm; text-align: justify; overflow-wrap: normal; margin: 6pt; counter-increment: item-n3 1; counter-reset: item-n4 0 romano_maiusculo 0 letra_minuscula 0; } p.Item_Nivel3::before { content: counter(item-n1) "." counter(item-n2) "." counter(item-n3) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Item_Nivel4 { font-size: 12pt; font-family: Calibri; text-indent: 0mm; text-align: justify; overflow-wrap: normal; margin: 6pt; counter-increment: item-n4 1; counter-reset: romano_maiusculo 0 letra_minuscula 0; } p.Item_Nivel4::before { content: counter(item-n1) "." counter(item-n2) "." counter(item-n3) "." counter(item-n4) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Paragrafo_Numerado_Nivel1 { font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0mm; margin: 6pt; counter-increment: paragrafo-n1 1; counter-reset: paragrafo-n2 0 paragrafo-n3 0 romano_maiusculo 0 letra_minuscula 0; } p.Paragrafo_Numerado_Nivel1::before { content: counter(paragrafo-n1) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Paragrafo_Numerado_Nivel2 { font-size: 12pt; font-family: Calibri; text-indent: 0mm; text-align: justify; overflow-wrap: normal; margin: 6pt; counter-increment: paragrafo-n2 1; counter-reset: paragrafo-n3 0 romano_maiusculo 0 letra_minuscula 0; } p.Paragrafo_Numerado_Nivel2::before { content: counter(paragrafo-n1) "." counter(paragrafo-n2) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Paragrafo_Numerado_Nivel3 { font-size: 12pt; font-family: Calibri; text-indent: 0mm; text-align: justify; overflow-wrap: normal; margin: 6pt; counter-increment: paragrafo-n3 1; counter-reset: romano_maiusculo 0 letra_minuscula 0; } p.Paragrafo_Numerado_Nivel3::before { content: counter(paragrafo-n1) "." counter(paragrafo-n2) "." counter(paragrafo-n3) "."; display: inline-block; width: 25mm; font-weight: normal; } p.Tabela_Texto_8 { font-size: 8pt; font-family: Calibri; text-align: left; overflow-wrap: normal; margin: 0px 3pt; } p.Tabela_Texto_Alinhado_Direita { font-size: 11pt; font-family: Calibri; text-align: right; overflow-wrap: normal; margin: 0px 3pt; } p.Tabela_Texto_Alinhado_Esquerda { font-size: 11pt; font-family: Calibri; text-align: left; overflow-wrap: normal; margin: 0px 3pt; } p.Tabela_Texto_Centralizado { font-size: 11pt; font-family: Calibri; text-align: center; overflow-wrap: normal; margin: 0px 3pt; } p.Tachado { font-size: 11pt; font-family: Calibri; text-indent: 1.18in; text-align: justify; overflow-wrap: normal; text-decoration: line-through; } p.teste { } p.Texto_Alinhado_Direita { font-size: 12pt; font-family: Calibri; text-align: right; overflow-wrap: normal; margin: 6pt; } p.Texto_Alinhado_Esquerda { font-size: 12pt; font-family: Calibri; text-align: left; overflow-wrap: normal; margin: 6pt; } p.Texto_Alinhado_Esquerda_Espacamento_Simples { font-size: 12pt; font-family: Calibri; text-align: left; overflow-wrap: normal; margin: 0px; } p.Texto_Alinhado_Esquerda_Espacamento_Simples_Maiusc { font-size: 12pt; font-family: Calibri; text-align: left; text-transform: uppercase; overflow-wrap: normal; margin: 0px; } p.Texto_Centralizado { font-size: 12pt; font-family: Calibri; text-align: center; overflow-wrap: normal; margin: 6pt; } p.Texto_Centralizado_Maiusculas { font-size: 13pt; font-family: Calibri; text-align: center; text-transform: uppercase; overflow-wrap: normal; } p.Texto_Centralizado_Maiusculas_Negrito { font-weight: bold; font-size: 13pt; font-family: Calibri; text-align: center; text-transform: uppercase; overflow-wrap: normal; } p.Texto_Ementa { font-size: 10pt; font-family: "Times New Roman"; overflow-wrap: normal; margin: 4pt 0px 4pt 3.14in; } p.Texto_Espaco_Duplo_Recuo_Primeira_Linha { letter-spacing: 0.2em; font-weight: bold; font-size: 12pt; font-family: Calibri; text-indent: 25mm; text-align: justify; overflow-wrap: normal; margin: 6pt; } p.Texto_Fundo_Cinza_Maiusculas_Negrito { text-transform: uppercase; font-weight: bold; background-color: rgb(230, 230, 230); font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0px; margin: 6pt; } p.Texto_Fundo_Cinza_Negrito { font-weight: bold; background-color: rgb(230, 230, 230); font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0px; margin: 6pt; } p.Texto_Justificado { font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0px; margin: 6pt; } p.Texto_Justificado_Maiusculas { font-size: 12pt; font-family: Calibri; text-align: justify; overflow-wrap: normal; text-indent: 0px; margin: 6pt; text-transform: uppercase; } p.Texto_Justificado_Recuo_Primeira_Linha { font-size: 12pt; font-family: Calibri; text-indent: 25mm; text-align: justify; overflow-wrap: normal; margin: 6pt; } p.Texto_Mono_Espacado { font-size: 8pt; font-family: Calibri; text-align: left; white-space: pre; overflow-wrap: normal; margin: 2pt; } p.TIMES new roman { }</style>