{"id":27468,"date":"2026-02-04T17:20:46","date_gmt":"2026-02-04T20:20:46","guid":{"rendered":"https:\/\/logicassessoria.com.br\/?p=27468"},"modified":"2026-02-04T17:20:46","modified_gmt":"2026-02-04T20:20:46","slug":"reforma-tributaria-conheca-as-novas-obrigacoes-acessorias-que-entram-em-vigor-em-2026","status":"publish","type":"post","link":"https:\/\/logic.siteup.dev\/es\/2026\/02\/04\/reforma-tributaria-conheca-as-novas-obrigacoes-acessorias-que-entram-em-vigor-em-2026\/","title":{"rendered":"Reforma tributaria: Inf\u00f3rmese sobre las nuevas obligaciones complementarias que entrar\u00e1n en vigor en 2026."},"content":{"rendered":"<p class=\"wp-block-paragraph\">La reforma tributaria ha trascendido la teor\u00eda y comenzar\u00e1 a impactar directamente en las operaciones diarias de las empresas a partir de 2026. Este a\u00f1o marca el inicio de una fase decisiva de... <strong>pruebas, ajustes y transici\u00f3n<\/strong>, con la creaci\u00f3n de nuevas obligaciones accesorias vinculadas al CBS (Contribuci\u00f3n sobre Bienes y Servicios) y al IBS (Impuesto sobre Bienes y Servicios).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aunque 2026 a\u00fan no es un a\u00f1o en el que estos impuestos se recaudar\u00e1n realmente, <strong>Ahora se requieren obligaciones accesorias.<\/strong> Ignorar este movimiento puede acarrear riesgos operativos, fiscales y tecnol\u00f3gicos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este art\u00edculo, Log\u00edc Assessoria Empresarial explica, de forma pr\u00e1ctica, <strong>\u00bfQu\u00e9 cambios se producir\u00e1n en 2026 y c\u00f3mo deber\u00eda prepararse su empresa?<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026: Inicio oficial de las nuevas obligaciones de la Reforma Tributaria.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Desde <strong>1 de enero de 2026<\/strong>, Los contribuyentes se enfrentar\u00e1n a nuevos requisitos relacionados con la emisi\u00f3n de documentos fiscales y el suministro de informaci\u00f3n a las autoridades tributarias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estas obligaciones tienen como objetivo preparar a las empresas, los sistemas y al propio gobierno para la implementaci\u00f3n definitiva de los sistemas basados en costos (CBS) y los sistemas basados en infraestructura (IBS) en los pr\u00f3ximos a\u00f1os.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En resumen, 2026 es el a\u00f1o en que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Los sistemas ser\u00e1n probados.<\/li>\n\n\n\n<li>Se ajustar\u00e1n los procesos internos.<\/li>\n\n\n\n<li>Ser\u00e1 necesario corregir las inconsistencias.<\/li>\n\n\n\n<li>El proceso de adaptaci\u00f3n comienza de forma obligatoria.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nuevas obligaciones accesorias a partir de 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de 2026, los contribuyentes deber\u00e1n:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udcc4 Emisi\u00f3n de documentos tributarios electr\u00f3nicos que destacan el CBS y el IBS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Deben adjuntarse los documentos fiscales. <strong>CBS e IBS se destacan por su funcionamiento.<\/strong>, de acuerdo con las reglas y formatos definidos en las Notas T\u00e9cnicas espec\u00edficas para cada documento.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udcd1 Presentaci\u00f3n de Declaraciones de R\u00e9gimen Espec\u00edfico (DRe)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando est\u00e9n disponibles, deber\u00e1n ser entregados. <strong>Declaraciones de reg\u00edmenes espec\u00edficos<\/strong>, siguiendo las reglas y los dise\u00f1os definidos en un Documento T\u00e9cnico espec\u00edfico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estas afirmaciones se aplicar\u00e1n, por ejemplo, a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>instituciones financieras<\/li>\n\n\n\n<li>planes de salud<\/li>\n\n\n\n<li>consorcios<\/li>\n\n\n\n<li>seguro<\/li>\n\n\n\n<li>pensi\u00f3n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83c\udf10 Informaci\u00f3n de la plataforma digital<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tambi\u00e9n se deben presentar las declaraciones de impuestos y\/o los documentos relacionados con lo siguiente. <strong>operaciones realizadas en plataformas digitales<\/strong>, de acuerdo con reglas espec\u00edficas que se detallar\u00e1n m\u00e1s adelante.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83e\uddfe Inscripci\u00f3n en el CNPJ (Registro Nacional de Entidades Jur\u00eddicas de Brasil) para personas f\u00edsicas (a partir de julio de 2026)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de julio de 2026, <strong>Los contribuyentes individuales que aporten a CBS e IBS deben registrarse en el CNPJ (Registro Nacional de Entidades Jur\u00eddicas de Brasil).<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es importante destacar:<br>\ud83d\udc49 este registro <strong>No transforma a una persona f\u00edsica en una entidad jur\u00eddica.<\/strong>.<br>Sirve exclusivamente para <strong>para facilitar el c\u00e1lculo de CBS e IBS<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Los documentos fiscales que ahora se destacar\u00e1n bajo CBS e IBS.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se deber\u00e1n emitir los siguientes documentos que destaquen los nuevos impuestos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factura electr\u00f3nica (NF-e)<\/li>\n\n\n\n<li>Factura electr\u00f3nica al consumidor (NFC-e)<\/li>\n\n\n\n<li>Documento Electr\u00f3nico de Carga (CT-e)<\/li>\n\n\n\n<li>Documento Electr\u00f3nico de Carga \u2013 Otros Servicios (CT-e OS)<\/li>\n\n\n\n<li>Factura electr\u00f3nica de servicios (NFS-e)<\/li>\n\n\n\n<li>Factura electr\u00f3nica de servicios para la operaci\u00f3n de carreteras (NFS-e Via)<\/li>\n\n\n\n<li>Factura de Servicios de Comunicaci\u00f3n Electr\u00f3nica (NFCom)<\/li>\n\n\n\n<li>Factura electr\u00f3nica de electricidad (NF3e)<\/li>\n\n\n\n<li>Billete electr\u00f3nico de pasajero (BP-e)<\/li>\n\n\n\n<li>Billete electr\u00f3nico de pasajeros para el transporte metropolitano (BP-e TM)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esto requiere <strong>Adaptaci\u00f3n de sistemas, ERP y procesos internos<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ya se han definido los dise\u00f1os, pero no se ha fijado ninguna fecha de entrada en vigor.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Algunos documentos ya tienen formatos definidos, pero a\u00fan est\u00e1n pendientes de una fecha de validez:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factura por la venta de bienes inmuebles (NF-ABI)<\/li>\n\n\n\n<li>Factura de Agua y Saneamiento (NFAG)<\/li>\n\n\n\n<li>Billete de avi\u00f3n (BP-e Airline)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Las fechas de inicio ser\u00e1n determinadas por <strong>Documento t\u00e9cnico o acto conjunto del Comit\u00e9 de Gesti\u00f3n del IBS y el Servicio Federal de Impuestos.<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Los planos a\u00fan est\u00e1n en construcci\u00f3n.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Algunos documentos y declaraciones a\u00fan est\u00e1n en desarrollo, tales como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gas NF-e<\/li>\n\n\n\n<li>DRe para reg\u00edmenes espec\u00edficos<\/li>\n\n\n\n<li>Otros hechos imponibles que requerir\u00e1n documentaci\u00f3n fiscal electr\u00f3nica, destacando CBS e IBS.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Estos dise\u00f1os tendr\u00e1n plazos y reglas que se definir\u00e1n m\u00e1s adelante, a trav\u00e9s de las Notas T\u00e9cnicas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exenci\u00f3n de retenci\u00f3n en 2026: atenci\u00f3n al detalle<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En 2026, porque es un <strong>a\u00f1o de pruebas<\/strong>, los contribuyentes que <strong>para emitir correctamente los documentos fiscales y cumplir con las obligaciones accesorias.<\/strong> Se quedar\u00e1n <strong>exentos de recolectar CBS e IBS<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta exenci\u00f3n tambi\u00e9n se aplica a los contribuyentes que a\u00fan no tienen obligaciones accesorias definidas formalmente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f Importante:<br>Exenci\u00f3n de la recaudaci\u00f3n <strong>Esto no elimina la obligaci\u00f3n de cumplir con los requisitos accesorios.<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">fondos de compensaci\u00f3n por beneficios fiscales<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Empresas que tienen <strong>onerosos beneficios fiscales del ICMS<\/strong> Pueden solicitar autorizaci\u00f3n a trav\u00e9s de e-CAC para <strong>derechos de compensaci\u00f3n futuros<\/strong>, seg\u00fan lo previsto en la LC 214\/2025.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El formulario electr\u00f3nico estar\u00e1 disponible en SISEN.<\/li>\n\n\n\n<li>Cada prestaci\u00f3n requerir\u00e1 una solicitud espec\u00edfica.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esta ubicaci\u00f3n es estrat\u00e9gica para las empresas que se benefician de los incentivos fiscales estatales.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026: Un a\u00f1o decisivo de pruebas y transici\u00f3n.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El a\u00f1o 2026 estar\u00e1 marcado por:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pruebas y validaciones de dise\u00f1o<\/li>\n\n\n\n<li>Ajustes del sistema y del ERP<\/li>\n\n\n\n<li>Corregir las inconsistencias antes de la facturaci\u00f3n efectiva.<\/li>\n\n\n\n<li>Adaptaci\u00f3n a las nuevas obligaciones accesorias<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La reforma tributaria comienza realmente ahora.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quienes se preparen en 2026 tendr\u00e1n una ventaja competitiva en los a\u00f1os siguientes.<br>Quienes ignoren esto se arriesgan a enfrentar multas, retrabajos y altos costos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfC\u00f3mo puede Log\u00edc ayudar a su empresa?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Log\u00edc Assessoria Empresarial supervisa de cerca la Reforma Tributaria y apoya a las empresas en:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>an\u00e1lisis del impacto fiscal<\/li>\n\n\n\n<li>Adaptaci\u00f3n de procesos y sistemas<\/li>\n\n\n\n<li>Orientaci\u00f3n sobre nuevas obligaciones accesorias<\/li>\n\n\n\n<li>Planificaci\u00f3n de la transici\u00f3n de CBS e IBS<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> Si su empresa desea afrontar la reforma fiscal de forma segura, estrat\u00e9gica y predecible, hable con Log\u00edc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A Reforma Tribut\u00e1ria deixou de ser teoria e come\u00e7a a impactar diretamente a rotina das empresas a partir de 2026. Esse ano marca o in\u00edcio de uma fase decisiva de testes, ajustes e transi\u00e7\u00e3o, com a cria\u00e7\u00e3o de novas obriga\u00e7\u00f5es acess\u00f3rias ligadas \u00e0 CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os) e ao IBS (Imposto sobre Bens [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":27469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[134],"class_list":["post-27468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma Tribut\u00e1ria: conhe\u00e7a as novas obriga\u00e7\u00f5es acess\u00f3rias que entram em vigor em 2026 | Logic<\/title>\n<meta name=\"description\" content=\"Leia Reforma Tribut\u00e1ria: conhe\u00e7a as novas 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