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  • Value of Fixed Assets considering the Excise Tax (ET) – Tax Reform


01. IBS, CBS and IS

With the implementation of the Tax Reform, the objective is to apply the principle of neutrality. The IBS and CBS will be non-cumulative, allowing the taxpayer to offset the tax owed with the amount charged on all operations in which they are the purchaser of a tangible or intangible good, including a right or service.

(...)

Art. 47. The taxpayer subject to the regular regime may appropriate IBS and CBS credits when termination occurs through any of the modalities provided for in the art. 27, of the debts related to transactions in which it is the purchaser, exclusively except for those considered for personal use or consumption, pursuant to Art. 57 of this Complementary Law, and the other situations provided for in this Complementary Law.

§ 1º The appropriation of credits referred to in the head of this article:

I - shall be carried out separately for the IBS and for the CBS, with the offsetting of IBS credits against amounts owed for CBS and the offsetting of CBS credits against amounts owed for IBS being prohibited under any circumstances; and

II - is conditioned on the proof of the operation by means of a valid electronic fiscal document.

§ 2º The values of the appropriated IBS and CBS credits shall correspond to:

I - to the values of the debits, respectively, for the IBS and CBS that have been highlighted in the acquisition tax document and extinguished by any of the modalities provided for in Art 27; or

II - to the values of presumed credit, in the cases provided for in this Complementary Law.

§ 3º The provisions of this article also apply to the acquisition of goods or services supplied by taxpayers under the Simples Nacional regime.

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Because they are non-cumulative taxes, IBS and CBS do not incorporate the acquisition cost of fixed assets.

Meanwhile, the Excise Tax, according to Art. 410 of Complementary Law No. 214/2025, is levied only once on the good or service:

(...)

Art. 410. The Excise Tax shall be levied only once on the good or service, and any type of credit appropriation for the tax from previous operations or generation of credits for subsequent operations is prohibited.

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Since the excise tax (IS) is levied only once and any possibility of credit is prohibited, it is a cumulative tax. Therefore, it incorporates the acquisition cost of fixed assets.


Official documentation from the tax consultancy:
Segment Consulting Guidelines - Tax Reform - Fixed Assets - Segment Consulting - TDN

Example of Fixed Asset Composition

The company X acquired a vehicle to be included in its fixed assets. The acquisition invoice for the asset included the following hypothetical data:

Vehicle Value -> R$ 100,000.00

ET  -> R$ 100.000,00 x 25%= 25.000,00 (cumulative)

Dual-VAT (IBS 17,7%) / CBS 8,8%) -> 125.000,00 x 26,5% = R$ 33.125,00  (The value of the Excise Tax (ET) is part of the calculation base for CBS/IBS. - art. 12 of Complementary Law No. 214/2025) - non-cumulative


Practical example

Importante

The information, values, calculation formulas, and accounting examples presented in this material are for illustrative purposes only and are intended exclusively for educational and conceptual support.

This data should not be used as a basis for actual accounting or tax entries without proper validation against current legislation, official regulations, and the guidance of qualified professionals.

It is recommended that each company evaluate its own scenarios, considering the specific rules applicable to its tax regime, operations, and ancillary obligations required by the competent authorities.


Registration of the Tax Rate Rule - Excise Tax (ET)


Registration of the Calculation Basis Rule – Excise Tax (ET)


Registration of the Calculation Rule – Tax Documents – Excise Tax (ET)


Registration of the Rate Rule – Dual VAT (IBS/CBS)


Registration of the Calculation Basis Rule – Dual VAT (IBS/CBS)


Registration of the Calculation Rule – Tax Documents – Dual VAT (IBS/CBS)


Importante

the IBS and CBS do not incorporate the acquisition cost of the fixed asset. 



Entry Invoice Inclusion


📦 Invoice data breakdown:

  1. Value of the vehicle:
    R$ 100.000,00
    → Base value of the goods (before taxes)
  2. ET (Excise Tax):
    R$ 25.000,00
    → 25% on the value of the vehicle (100.000 x 25%)
    → Cumulative: does not grant the right to credit. Therefore, it is incorporated into the cost of the asset.
  3. Dual-VAT (IBS 17,7 /CBS 8,8):
    R$ 33,125.00

→ 26.5% on the value of the vehicle ((100.000 + 25.000 (IS) ) x 26,5%) 

→ According to Art. 12 of Complementary Law 214/2025, the Excise Tax (ET) is part of the calculation base for the IBS/CBS.
→ Non-cumulative: it will be recovered as a credit, therefore, it does not enter the cost of the asset.




Fixed Asset check


Calculation of the Fixed Assets value:

Book Value of the Vehicle:

      R$ 125,000.00


Accounting Example

For more information on accounting, see:  Managerial Accounting – Tax Reform



Índice

Index

Consider index 6.
For example:

POSITION("F2D",6,SD1->D1_IDTRIB+"CBSATF","F2D_VALOR")



D - Fixed Assets  - R$ 125.000,00

D - CBS Short and Long-term to be recovered - R$ 11,000.00

D - IBS Short and Long-term to be recovered - R$ 22,125.00

C - Cash/Bank - R$ 158,125.00