{"id":378,"date":"2025-10-09T08:25:35","date_gmt":"2025-10-09T11:25:35","guid":{"rendered":"https:\/\/bohm.com.br\/blog\/?p=378"},"modified":"2025-10-27T08:33:31","modified_gmt":"2025-10-27T11:33:31","slug":"o-que-e-o-split-payment","status":"publish","type":"post","link":"https:\/\/bohm.com.br\/blog\/o-que-e-o-split-payment\/","title":{"rendered":"Split Payment: entenda a nova forma de recolhimento de tributos da Reforma Tribut\u00e1ria"},"content":{"rendered":"<p style=\"font-weight: 400;\">O split payment \u00e9 uma das novidades mais relevantes da Reforma Tribut\u00e1ria. Ele muda a forma de cobran\u00e7a e repasse dos tributos, dividindo automaticamente o valor pago entre empresas e entes federados (Uni\u00e3o, Estados e Munic\u00edpios). Entenda como funciona, por que foi criado e quais os impactos para os neg\u00f3cios.<\/p>\n<h2 style=\"font-weight: 400;\"><strong>Introdu\u00e7\u00e3o<\/strong><\/h2>\n<p style=\"font-weight: 400;\">A Reforma Tribut\u00e1ria n\u00e3o altera apenas al\u00edquotas, mas tamb\u00e9m introduz <strong>mecanismos operacionais in\u00e9ditos<\/strong> que transformam a rotina das empresas. Entre eles, o <strong>split payment<\/strong> (pagamento dividido) \u00e9 considerado um dos mais inovadores, justamente porque muda a l\u00f3gica de recebimento das receitas e a rela\u00e7\u00e3o das companhias com o fisco.<\/p>\n<h3 style=\"font-weight: 400;\">O objetivo \u00e9 claro: <strong>reduzir sonega\u00e7\u00e3o, aumentar transpar\u00eancia e simplificar processos<\/strong>, mas, como veremos, essa inova\u00e7\u00e3o exigir\u00e1 das empresas um esfor\u00e7o de adapta\u00e7\u00e3o tecnol\u00f3gica e operacional.<\/h3>\n<h2 style=\"font-weight: 400;\"><strong>Como funciona o split payment?<\/strong><\/h2>\n<p style=\"font-weight: 400;\">Hoje, o fluxo ocorre de forma linear: a empresa recebe o pagamento integral do cliente, depois gera as guias e, por fim, recolhe os tributos devidos ao governo.<\/p>\n<p style=\"font-weight: 400;\">Com o split payment, essa l\u00f3gica muda. <strong>No momento em que o cliente paga a nota fiscal, o valor j\u00e1 \u00e9 automaticamente dividido<\/strong>:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Uma parte vai para a empresa (valor l\u00edquido da opera\u00e7\u00e3o).<\/li>\n<li>Outra parte segue diretamente para os entes federados, correspondendo ao recolhimento dos tributos (CBS, IBS ou IS).<\/li>\n<\/ul>\n<h3><strong>Veja a compara\u00e7\u00e3o no esquema abaixo:<\/strong><\/h3>\n<div class=\"thumbnail\">\n<div class=\"thumbnail-caption\">\n<figure id=\"attachment_379\" aria-describedby=\"caption-attachment-379\" style=\"width: 683px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-379\" src=\"https:\/\/bohm.com.br\/blog\/wp-content\/uploads\/2025\/10\/imagesplit-683x1024.png\" alt=\"split payment\" width=\"683\" height=\"1024\" srcset=\"https:\/\/bohm.com.br\/blog\/wp-content\/uploads\/2025\/10\/imagesplit-683x1024.png 683w, https:\/\/bohm.com.br\/blog\/wp-content\/uploads\/2025\/10\/imagesplit-200x300.png 200w, https:\/\/bohm.com.br\/blog\/wp-content\/uploads\/2025\/10\/imagesplit-768x1152.png 768w, https:\/\/bohm.com.br\/blog\/wp-content\/uploads\/2025\/10\/imagesplit.png 1024w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><figcaption id=\"caption-attachment-379\" class=\"wp-caption-text\">Como funciona o split payment<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2 style=\"font-weight: 400;\"><strong>Quais os objetivos dessa mudan\u00e7a com o split payment?<\/strong><\/h2>\n<p style=\"font-weight: 400;\">Segundo o governo, o split payment foi criado para:<\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong>Evitar sonega\u00e7\u00e3o<\/strong>, j\u00e1 que os tributos n\u00e3o passam mais pelo caixa da empresa.<\/li>\n<li><strong>Eliminar burocracias<\/strong> no c\u00e1lculo e repasse de impostos.<\/li>\n<li><strong>Tornar a arrecada\u00e7\u00e3o mais eficiente e segura<\/strong>.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Como resultado, os impostos j\u00e1 estar\u00e3o destacados no documento fiscal e transferidos diretamente ao governo. Ent\u00e3o, embora a empresa perca autonomia sobre esse fluxo, ganha previsibilidade e seguran\u00e7a jur\u00eddica.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"p1\"><b>Split Payment: o que muda para as empresas na gest\u00e3o de caixa e controle fiscal?<\/b><\/h2>\n<p style=\"font-weight: 400;\">Essa mudan\u00e7a parece simples, mas impacta diretamente a <strong>gest\u00e3o de caixa e os sistemas de controle<\/strong>. Antes, o valor era recebido integralmente, e a empresa administrava os tributos. Agora, ela passar\u00e1 a receber seus t\u00edtulos j\u00e1 l\u00edquidos de impostos.<\/p>\n<p style=\"font-weight: 400;\"><strong>Isso significa que ser\u00e1 necess\u00e1rio:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Ajustar <strong>fluxo de tesouraria<\/strong> para trabalhar com valores l\u00edquidos.<\/li>\n<li>Atualizar <strong>sistemas de gest\u00e3o financeira e fiscal<\/strong>.<\/li>\n<li>Integrar processos com SEFAZ, Receita Federal e sistema banc\u00e1rio.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Por isso, a ado\u00e7\u00e3o de um <a href=\"https:\/\/bohm.com.br\/analysis-erp.aspx\"><strong>ERP integrado<\/strong><\/a> ser\u00e1 fundamental para que as empresas consigam ter visibilidade, simular cen\u00e1rios e garantir conformidade sem perder efici\u00eancia.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"font-weight: 400;\"><strong>Status atual e pr\u00f3ximos passos<\/strong><\/h2>\n<p style=\"font-weight: 400;\">O split payment est\u00e1 previsto na <strong>Emenda Constitucional 132\/2023<\/strong>, mas ainda depende de regulamenta\u00e7\u00e3o e da integra\u00e7\u00e3o tecnol\u00f3gica entre \u00f3rg\u00e3os fiscais e institui\u00e7\u00f5es financeiras.<\/p>\n<p style=\"font-weight: 400;\">Embora o governo j\u00e1 tenha sinalizado sua inten\u00e7\u00e3o, n\u00e3o h\u00e1 uma data exata definida. A previs\u00e3o \u00e9 que a medida comece a ser operacionalizada a partir de <strong>2027<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"font-weight: 400;\"><strong>Conclus\u00e3o<\/strong><\/h2>\n<p style=\"font-weight: 400;\">O split payment promete simplificar a arrecada\u00e7\u00e3o e combater a sonega\u00e7\u00e3o, mas tamb\u00e9m traz desafios de adapta\u00e7\u00e3o para as empresas.<\/p>\n<p style=\"font-weight: 400;\">Portanto, o momento exige <strong>planejamento e investimento em tecnologia de gest\u00e3o<\/strong>. Quem se antecipar, revisando seus processos e fortalecendo a integra\u00e7\u00e3o com sistemas fiscais, estar\u00e1 em vantagem quando a medida entrar em vigor.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p class=\"p1\"><strong>Saiba como o <a href=\"https:\/\/bohm.com.br\/agende-um-tour.aspx\">Analysis ERP<\/a> pode ser o diferencial da sua empresa na transi\u00e7\u00e3o tribut\u00e1ria e no futuro dos neg\u00f3cios.<\/strong><\/p>\n<p id=\"ember462\" class=\"ember-view reader-text-block__paragraph\">\u00a0Site da bom <a class=\"UZOClAoZkjLoPyQAhnnjmeXCgpWooXRmg \" href=\"http:\/\/bohm.com.br\/\" target=\"_self\" rel=\"noopener\" data-test-app-aware-link=\"\">bohm.com.br<\/a><\/p>\n<p>Conhe\u00e7a tamb\u00e9m nossas redes sociais: @bohmtecnologia<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O split payment \u00e9 uma das novidades mais relevantes da Reforma Tribut\u00e1ria. Ele muda a forma de cobran\u00e7a e repasse dos tributos, dividindo automaticamente o valor pago entre empresas e entes federados (Uni\u00e3o, Estados e Munic\u00edpios). Entenda como funciona, por que foi criado e quais os impactos para os neg\u00f3cios. Introdu\u00e7\u00e3o A Reforma Tribut\u00e1ria n\u00e3o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":389,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","_jetpack_memberships_contains_paid_content":false,"ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[389],"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[48,69,87,65,1,50,80,55,79,88],"tags":[14,13,11,5,24,76,21,89],"class_list":["post-378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bsc-2","category-budget","category-cenario-fiscal","category-decision-software","category-erp","category-importacao","category-lucro-presumido","category-manufatura","category-reforma-tributaria","category-split-payment","tag-business-intelligence","tag-erp","tag-erp-manufatura","tag-industria-4-0","tag-producao","tag-reforma-tributaria","tag-sistema-de-gestao","tag-split-payment","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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