{"id":65015,"date":"2025-09-22T15:10:27","date_gmt":"2025-09-22T18:10:27","guid":{"rendered":"https:\/\/clmcontroller.com.br\/?post_type=web-story&#038;p=65015"},"modified":"2025-09-22T15:10:29","modified_gmt":"2025-09-22T18:10:29","slug":"o-que-muda-com-o-iva-dual","status":"publish","type":"web-story","link":"https:\/\/clmcontroller.com.br\/es\/web-stories\/o-que-muda-com-o-iva-dual\/","title":{"rendered":"O que muda com o IVA Dual?"},"content":{"rendered":"<p><html amp=\"\" lang=\"en\"><head><meta charSet=\"utf-8\"\/><meta name=\"viewport\" content=\"width=device-width,minimum-scale=1,initial-scale=1\"\/><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0.js\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-story-1.0.js\" custom-element=\"amp-story\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-video-0.1.js\" custom-element=\"amp-video\"><\/script><link 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Controller\" publisher-logo-src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/01\/309208221_507847678017743_1562532568909218910_n.png\" title=\"O que muda com o IVA Dual?\" poster-portrait-src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/cropped-O-que-muda-com-o-IVA-Dual.jpg\"><amp-story-page id=\"fb415617-05b3-4e95-a4b3-27c70f5f2f7f\" auto-advance-after=\"el-182b79b2-f5f7-47f2-9af6-c127121b45e2-media\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#303b3c\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-182b79b2-f5f7-47f2-9af6-c127121b45e2\">\n<div 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src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1428_Office-Productivity-Buzz_simple_compose_01k5s7fh7kfzsaxps1ba9vy6mz-2.mp4\"\/><\/amp-video><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.2233%;width:100%;height:118.4466%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-34424e11-2f6a-435d-ae3e-e334f8a2a5a6\">\n<div class=\"fill\" style=\"background-color:rgba(3,84,242,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.15534%;top:22.3301%;width:81.31068%;height:13.26861%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-127b9fac-1172-4911-9eae-9cfacf9c16d0\">\n<div class=\"fill\" style=\"background-color:#212844;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:4.36893%;top:22.16828%;width:81.31068%;height:13.43042%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-9988736e-ac5b-4fdd-9bae-74e1233becd3\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:1.94175%;top:22.16828%;width:81.31068%;height:13.43042%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-87e09323-b2b3-484d-a0fe-45aef299d313\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-0.72816%;top:22.16828%;width:81.31068%;height:13.43042%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-cbecd080-fe47-4fa8-8bf6-f0ade081260a\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:8.49515%;top:22.97735%;width:66.74757%;height:11.65049%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.7272727272727273% 0.7272727272727273% 0.7272727272727273% 0.7272727272727273% \/ 2.7777777777777777% 2.7777777777777777% 2.7777777777777777% 2.7777777777777777%\" id=\"el-ce98234f-49ee-46fc-a933-d6d565cece71\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.1036363636363637% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.485437em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">O que muda com o IVA Dual?<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:5.33981%;top:37.37864%;width:91.74757%;height:30.74434%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-004835e2-bae2-4ac6-aec6-a5d16417b1c9\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:2.42718%;top:37.37864%;width:91.74757%;height:30.74434%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-4467d4c7-7fa8-4758-93f1-d180d36571f3\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:37.37864%;width:91.74757%;height:30.74434%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a529f112-1fd5-4b81-a8e4-91fc58a2fe1e\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.40777%;top:38.83495%;width:76.69903%;height:27.99353%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6329113924050633% 0.6329113924050633% 0.6329113924050633% 0.6329113924050633% \/ 1.1560693641618496% 1.1560693641618496% 1.1560693641618496% 1.1560693641618496%\" id=\"el-83df498f-a23e-4e67-bdb6-08534343dc84\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.054113924050633276% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #212844\">O <\/span><span style=\"font-weight: 700; color: #212844\">IVA Dual<\/span><span style=\"color: #212844\"> divide o imposto sobre bens e servi\u00e7os em duas partes:&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 700; color: #212844\">CBS<\/span><span style=\"color: #212844\"> (federal) + <\/span><span style=\"font-weight: 700; color: #212844\">IBS<\/span><span style=\"color: #212844\"> (estadual\/municipal), substituindo <\/span><span style=\"font-weight: 700; color: #212844\">tributos <\/span><span style=\"color: #212844\">como PIS, COFINS, ICMS e ISS, e aplicando n\u00e3o-cumulatividade.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"2d68a5e5-009b-4921-ae5f-ebd8e2dcc121\" auto-advance-after=\"el-a6e12953-7c0f-41a0-9073-4a1553e1b93d-media\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#4c524a\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a6e12953-7c0f-41a0-9073-4a1553e1b93d\">\n<div style=\"position:absolute;width:112.27654%;height:112%;left:-6.13827%;top:-6%\" data-leaf-element=\"true\"><amp-video layout=\"fill\" autoplay=\"autoplay\" poster=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1435_Focused-Office-Hive_simple_compose_01k5s7vdt2ebbsdgvrp8rd74h1-poster-3.jpeg\" artwork=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1435_Focused-Office-Hive_simple_compose_01k5s7vdt2ebbsdgvrp8rd74h1-poster-3.jpeg\" title=\"20250922_1435_Focused Office Hive_simple_compose_01k5s7vdt2ebbsdgvrp8rd74h1\" alt=\"20250922_1435_Focused Office Hive_simple_compose_01k5s7vdt2ebbsdgvrp8rd74h1\" noaudio=\"noaudio\" id=\"el-a6e12953-7c0f-41a0-9073-4a1553e1b93d-media\"><source type=\"video\/mp4\" src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1435_Focused-Office-Hive_simple_compose_01k5s7vdt2ebbsdgvrp8rd74h1-3.mp4\"\/><\/amp-video><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.54693%;width:100%;height:118.77023%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-96240ce8-16c2-4b4d-9448-ebb21b8fda8d\">\n<div class=\"fill\" style=\"background-color:rgba(3,84,242,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:2.42718%;top:0.64725%;width:81.31068%;height:13.1068%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-aed667ba-026a-4976-a994-fbe6d183bdb0\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:0.48544%;width:81.31068%;height:13.26861%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-fa2c9ae3-34ca-4c94-a93e-eaf5e51e6a3b\">\n<div class=\"fill\" style=\"background-color:#212844;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.52427%;top:0.48544%;width:81.31068%;height:13.26861%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-c1b4ba74-30e0-446d-9919-c4a0265156ac\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:5.09709%;top:0.48544%;width:81.31068%;height:13.26861%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-cf4516be-10df-48cf-b455-67766d780856\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:5.09709%;top:15.37217%;width:91.74757%;height:37.86408%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-fd635c27-bf2b-485d-9fbd-74747a850c0d\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:1.2945%;width:66.74757%;height:11.65049%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.7272727272727273% 0.7272727272727273% 0.7272727272727273% 0.7272727272727273% \/ 2.7777777777777777% 2.7777777777777777% 2.7777777777777777% 2.7777777777777777%\" id=\"el-067d2ee8-bf22-4d4d-9864-fc066b8694d4\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.1036363636363637% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.485437em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">O que muda com o IVA Dual?<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:2.42718%;top:15.37217%;width:91.74757%;height:37.86408%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-bf755025-4358-4892-ab5c-7ae491e4cc56\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:15.37217%;width:91.74757%;height:37.86408%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-548e2b0c-bfbc-4a14-99f1-e47ec0b1f0c1\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:16.82848%;width:76.69903%;height:34.95146%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6329113924050633% 0.6329113924050633% 0.6329113924050633% 0.6329113924050633% \/ 0.9259259259259258% 0.9259259259259258% 0.9259259259259258% 0.9259259259259258%\" id=\"el-76d02afa-d1d3-4021-835f-87491edf1eae\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.054113924050633276% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #212844\">Benef\u00edcios em destaque:<\/span><br \/>\n<span style=\"color: #212844\">\u2013 Simplifica\u00e7\u00e3o fiscal, menos obriga\u00e7\u00f5es acess\u00f3rias.<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Maior previsibilidade e transpar\u00eancia.<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Cr\u00e9dito ampliado sobre insumos, reduzindo efeitos da \u201ccascata\u201d de impostos.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:5.33981%;top:54.20712%;width:91.74757%;height:44.98382%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-538d2caa-576f-4a86-94e0-42542a3132f4\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:2.6699%;top:54.20712%;width:91.74757%;height:44.98382%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-53a790c3-c746-4274-862a-37fc97f39074\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:54.20712%;width:91.74757%;height:44.98382%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-1d7cb457-f220-499f-87c4-393c1b8634b7\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.8932%;top:55.66343%;width:76.69903%;height:41.90939%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6329113924050633% 0.6329113924050633% 0.6329113924050633% 0.6329113924050633% \/ 0.7722007722007722% 0.7722007722007722% 0.7722007722007722% 0.7722007722007722%\" id=\"el-8ae8b4ce-f9b5-4436-9005-c5d6b68afdb5\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.054113924050633276% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #212844\">Desafios apontados:<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Fase de transi\u00e7\u00e3o complexa \u2014 conv\u00edvio entre sistema antigo e novo.<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Adapta\u00e7\u00e3o tecnol\u00f3gica (ERPs, sistemas de gest\u00e3o tribut\u00e1ria).<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Setores com regimes especiais podem enfrentar aumento de carga.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"5ce51554-8a09-4e75-a9f8-58264d745397\" auto-advance-after=\"el-a895a483-466e-472b-9e87-b8e0b01e1bec-media\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#2e3532\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a895a483-466e-472b-9e87-b8e0b01e1bec\">\n<div style=\"position:absolute;width:113.27901%;height:113%;left:-6.63951%;top:-6.5%\" data-leaf-element=\"true\"><amp-video layout=\"fill\" autoplay=\"autoplay\" poster=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1428_Office-Productivity-Buzz_simple_compose_01k5s7fh8tegf9avax2z0sqq6n-poster-1.jpeg\" artwork=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1428_Office-Productivity-Buzz_simple_compose_01k5s7fh8tegf9avax2z0sqq6n-poster-1.jpeg\" title=\"20250922_1428_Office Productivity Buzz_simple_compose_01k5s7fh8tegf9avax2z0sqq6n\" alt=\"20250922_1428_Office Productivity Buzz_simple_compose_01k5s7fh8tegf9avax2z0sqq6n\" noaudio=\"noaudio\" id=\"el-a895a483-466e-472b-9e87-b8e0b01e1bec-media\"><source type=\"video\/mp4\" src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1428_Office-Productivity-Buzz_simple_compose_01k5s7fh8tegf9avax2z0sqq6n-1.mp4\"\/><\/amp-video><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.2233%;width:100%;height:118.4466%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-83001e24-d89f-4ca8-a8ed-7989dda449cf\">\n<div class=\"fill\" style=\"background-color:rgba(3,84,242,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:11.97411%;width:81.31068%;height:13.26861%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3c25c587-5817-496f-baf8-5b117caf616d\">\n<div class=\"fill\" style=\"background-color:#212844;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:4.12621%;top:11.8123%;width:81.31068%;height:13.43042%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-cbcaa3ac-d03d-4927-b6f7-94497e927d65\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:1.69903%;top:11.8123%;width:81.31068%;height:13.43042%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-12fc5304-9355-4f02-a4bf-4996189a3055\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-0.97087%;top:11.8123%;width:81.31068%;height:13.43042%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-5c4f82e6-2ab2-4ce4-8831-63dde92fb607\">\n<div class=\"fill\" style=\"background-color:rgba(33,40,68,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:8.25243%;top:12.62136%;width:66.74757%;height:11.65049%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.7272727272727273% 0.7272727272727273% 0.7272727272727273% 0.7272727272727273% \/ 2.7777777777777777% 2.7777777777777777% 2.7777777777777777% 2.7777777777777777%\" id=\"el-b8124b99-f1c0-4a15-b332-14a0f84d24b8\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.1036363636363637% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.485437em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Fique pronto para a transi\u00e7\u00e3o<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:4.61165%;top:27.02265%;width:91.74757%;height:59.06149%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-7ddb1ca0-ef3d-464e-9bef-81b42c99c8d9\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:1.94175%;top:27.02265%;width:91.74757%;height:59.06149%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b73c01ce-5d89-4da6-92be-773a45b8379a\">\n<div class=\"fill\" style=\"background-color:rgba(255,255,255,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-0.48544%;top:27.02265%;width:91.74757%;height:59.06149%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e91c4676-ddbd-469c-af4a-4ecff2fc8334\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.16505%;top:28.47896%;width:76.69903%;height:55.98706%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6329113924050633% 0.6329113924050633% 0.6329113924050633% 0.6329113924050633% \/ 0.5780346820809248% 0.5780346820809248% 0.5780346820809248% 0.5780346820809248%\" id=\"el-98744f88-33b5-4590-88a7-80cba3461404\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.054113924050633276% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #212844\">\u2013 Mapear as opera\u00e7\u00f5es atuais que geram cr\u00e9dito e como elas v\u00e3o funcionar sob CBS\/IBS.<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Atualizar sistemas ERP e cont\u00e1beis para suportar novo c\u00e1lculo de cr\u00e9ditos\/d\u00e9bitos.<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Fazer simula\u00e7\u00f5es de carga tribut\u00e1ria para identificar ganhos e riscos.<\/span><\/p>\n<p><span style=\"color: #212844\">\u2013 Buscar consultoria especializada para interpretar legisla\u00e7\u00f5es e regulamentos que ainda v\u00e3o ser publicados.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"3b9b693e-987c-472e-9d36-962058833d73\" auto-advance-after=\"el-873f501d-b938-4ed3-8e56-4ca1515139a5-media\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-a93520d3-66cc-436b-bc22-a0f9b34f7a75\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-c68480d1-202b-43ec-b883-d668bf566234\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-da4265f5-74c8-4ae5-b02b-9de477e88ab9\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-86316d5e-4e63-4c2f-94fd-7a29fa154dda\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#617b83\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-873f501d-b938-4ed3-8e56-4ca1515139a5\">\n<div style=\"position:absolute;width:115.28395%;height:115%;left:-7.64198%;top:-7.5%\" data-leaf-element=\"true\"><amp-video layout=\"fill\" autoplay=\"autoplay\" poster=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1442_Sao-Paulo-Skyline_simple_compose_01k5s8af9xfktrttqb0mvdsw8q-poster-1.jpeg\" artwork=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1442_Sao-Paulo-Skyline_simple_compose_01k5s8af9xfktrttqb0mvdsw8q-poster-1.jpeg\" title=\"20250922_1442_S\u00e3o Paulo Skyline_simple_compose_01k5s8af9xfktrttqb0mvdsw8q\" alt=\"20250922_1442_S\u00e3o Paulo Skyline_simple_compose_01k5s8af9xfktrttqb0mvdsw8q\" noaudio=\"noaudio\" id=\"el-873f501d-b938-4ed3-8e56-4ca1515139a5-media\"><source type=\"video\/mp4\" src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2025\/09\/20250922_1442_Sao-Paulo-Skyline_simple_compose_01k5s8af9xfktrttqb0mvdsw8q-1.mp4\"\/><\/amp-video><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.2233%;width:100%;height:118.4466%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a142d108-e131-44db-8f4b-450654a0b52b\">\n<div class=\"fill\" style=\"background-color:rgba(3,84,242,0.5);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:23.78641%;top:29.44984%;width:53.64078%;height:35.76052%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;clip-path:url(#el-c823b376-f30c-4b72-a8e0-243b16353e25);-webkit-clip-path:url(#el-c823b376-f30c-4b72-a8e0-243b16353e25)\" class=\"mask\"><svg width=\"0\" height=\"0\"><defs><clipPath id=\"el-c823b376-f30c-4b72-a8e0-243b16353e25\" transform=\"scale(1 1)\" clipPathUnits=\"objectBoundingBox\"><path d=\"M 0,0.5 a 0.5,0.5 0 1,0 1,0 a 0.5,0.5 0 1,0 -1,0 Z\"><\/path><\/clipPath><\/defs><\/svg><\/p>\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:29.61165%;top:17.63754%;width:41.26214%;height:9.2233%;opacity:1\">\n<div id=\"anim-a93520d3-66cc-436b-bc22-a0f9b34f7a75\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:1.1764705882352942% 1.1764705882352942% 1.1764705882352942% 1.1764705882352942% \/ 3.508771929824561% 3.508771929824561% 3.508771929824561% 3.508771929824561%\" id=\"el-c6704a7d-732b-49c7-b1f6-a6cb9020eb43\">\n<h1 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.25588235294117573% 0;font-family:&quot;Roboto&quot;,sans-serif;font-size:0.776699em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Acesse<\/span><\/span><\/h1>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.45631%;top:67.79935%;width:47.3301%;height:9.38511%;opacity:1\">\n<div id=\"anim-c68480d1-202b-43ec-b883-d668bf566234\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:1.0256410256410255% 1.0256410256410255% 1.0256410256410255% 1.0256410256410255% \/ 3.4482758620689653% 3.4482758620689653% 3.4482758620689653% 3.4482758620689653%\" id=\"el-a7a0363b-8bae-4fe0-a7d1-a3ab972ce6ae\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.3569230769230777% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.776699em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Blog da<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:26.21359%;top:75.08091%;width:48.30097%;height:16.82848%;opacity:1\">\n<div id=\"anim-da4265f5-74c8-4ae5-b02b-9de477e88ab9\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:1.0050251256281406% 1.0050251256281406% 1.0050251256281406% 1.0050251256281406% \/ 1.9230769230769231% 1.9230769230769231% 1.9230769230769231% 1.9230769230769231%\" id=\"el-cfd0f6a9-db8f-4913-a818-dd2a28d43c92\">\n<h2 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.6193467336683461% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:1.375405em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: 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