{"id":87854,"date":"2026-10-27T21:15:46","date_gmt":"2026-10-28T00:15:46","guid":{"rendered":"https:\/\/economiasa.com.br\/blog\/?p=87854"},"modified":"2026-10-27T21:15:47","modified_gmt":"2026-10-28T00:15:47","slug":"split-payment-em-2028-riscos-creditos-e-adaptacao-fiscal","status":"publish","type":"post","link":"https:\/\/economiasa.com.br\/blog\/split-payment-em-2028-riscos-creditos-e-adaptacao-fiscal\/","title":{"rendered":"Split Payment em 2028: riscos, cr\u00e9ditos e adapta\u00e7\u00e3o fiscal"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Artigo por Tain\u00e1 Dalmolin, advogada da \u00c1rea Tribut\u00e1ria do Auro Ruschel Advogados Associados | taina.dalmolin@auroruschel.com.br<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conforme anunciado pela Receita Federal, a obrigatoriedade do split payment nas opera\u00e7\u00f5es B2B foi adiada para 2028. Embora a medida traga um al\u00edvio tempor\u00e1rio para a infraestrutura de pagamentos, exige aten\u00e7\u00e3o imediata quanto \u00e0 governan\u00e7a do fluxo de caixa e \u00e0 gest\u00e3o estrat\u00e9gica dos cr\u00e9ditos de IBS e CBS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ao estender o prazo do split payment at\u00e9 2028, abre-se uma janela estrat\u00e9gica para o capital de giro das empresas, preservando temporariamente a liquidez no momento da liquida\u00e7\u00e3o financeira. Como a reten\u00e7\u00e3o dos tributos na fonte n\u00e3o afetar\u00e1 de imediato o caixa dispon\u00edvel, o modelo tradicional de recolhimento via DARF permanecer\u00e1 ativo durante esse per\u00edodo de transi\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por outro lado, a aus\u00eancia da reten\u00e7\u00e3o autom\u00e1tica nos primeiros anos exige aten\u00e7\u00e3o redobrada quanto ao risco na apura\u00e7\u00e3o e no ressarcimento de cr\u00e9ditos. Sem a liquida\u00e7\u00e3o imediata via Fisco, aumenta a necessidade de um controle rigoroso sobre os cr\u00e9ditos acumulados ao longo da cadeia produtiva para evitar gargalos operacionais no momento do reembolso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 importante destacar que a prorroga\u00e7\u00e3o da reten\u00e7\u00e3o autom\u00e1tica n\u00e3o adia as exig\u00eancias de adequa\u00e7\u00e3o das NF-e\/NFC-e, tornando o preenchimento correto dos campos do IBS e da CBS uma premissa mandat\u00f3ria para a valida\u00e7\u00e3o dos sistemas fiscais. Diante dessa sofistica\u00e7\u00e3o tecnol\u00f3gica e dos desafios operacionais que se avizinham, as lideran\u00e7as empresariais devem adotar uma postura pautada pelo planejamento preditivo e pela blindagem financeira.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse contexto, a posterga\u00e7\u00e3o do mecanismo n\u00e3o deve ser interpretada como descontinuidade do projeto, mas sim como um per\u00edodo cr\u00edtico para reestruturar processos internos de faturamento, alinhar o compliance fiscal ao longo de toda a cadeia de fornecedores e reavaliar contratos de longo prazo. Para atravessar essa fase com seguran\u00e7a, a atua\u00e7\u00e3o jur\u00eddica preventiva consolida-se como o pilar central para mitigar riscos de descumprimento, resguardar a neutralidade tribut\u00e1ria e assegurar a m\u00e1xima efici\u00eancia do capital corporativo durante a transi\u00e7\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artigo por Tain\u00e1 Dalmolin, advogada da \u00c1rea Tribut\u00e1ria do Auro Ruschel Advogados Associados | taina.dalmolin@auroruschel.com.br Conforme anunciado pela Receita Federal, a obrigatoriedade&#8230;<\/p>\n","protected":false},"author":42,"featured_media":87855,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":"{\"authors\":[13241],\"author_categories\":{\"13241\":\"1\"},\"fallback_author_user\":\"32\",\"ppma_author_box_select\":\"\",\"selected_authors\":[{\"id\":13241,\"display_name\":\"Reda\u00e7\u00e3o\",\"is_guest\":0,\"category_id\":\"1\"}]}"},"categories":[2017],"tags":[],"ppma_author":[13241],"class_list":["post-87854","post","type-post","status-publish","format-standard","has-post-thumbnail","category-informacoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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