{"id":5293,"date":"2026-01-23T04:53:06","date_gmt":"2026-01-23T04:53:06","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=5293"},"modified":"2026-01-23T04:53:06","modified_gmt":"2026-01-23T04:53:06","slug":"nota-fiscal-de-entrada-importacao-o-guia-definitivo-para-2026","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/nota-fiscal-de-entrada-importacao-o-guia-definitivo-para-2026\/","title":{"rendered":"Nota Fiscal de Entrada Importa\u00e7\u00e3o: O Guia Definitivo para 2026"},"content":{"rendered":"\n<p>Emitir a <strong>Nota Fiscal de Entrada de Importa\u00e7\u00e3o<\/strong> \u00e9, para muitos, o &#8220;chef\u00e3o final&#8221; do processo de Comex. \u00c9 o documento que oficializa a nacionaliza\u00e7\u00e3o da mercadoria perante o fisco brasileiro e permite que ela entre legalmente no seu estoque. Em 2026, com a substitui\u00e7\u00e3o gradual do ICMS, PIS e COFINS pelo <strong>IBS<\/strong> e pela <strong>CBS<\/strong>, a NF-e de entrada exige uma precis\u00e3o cir\u00fargica para que o cr\u00e9dito tribut\u00e1rio seja aproveitado corretamente.<\/p>\n\n\n\n<p>Basicamente, voc\u00ea est\u00e1 emitindo uma nota para si mesmo, traduzindo valores em moeda estrangeira e despesas portu\u00e1rias para a linguagem cont\u00e1bil e fiscal do Brasil.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Os Pilares da NF-e de Entrada<\/h3>\n\n\n\n<p>Diferente de uma nota de compra nacional, a nota de importa\u00e7\u00e3o n\u00e3o nasce de um pedido de vendas comum, mas sim dos dados da <strong>Duimp (Declara\u00e7\u00e3o \u00danica de Importa\u00e7\u00e3o)<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. A Taxa de C\u00e2mbio<\/h4>\n\n\n\n<p>O valor da mercadoria em Reais deve ser calculado utilizando a <strong>PTAX de venda<\/strong> do dia \u00fatil anterior \u00e0 data de registro da Duimp. Se o c\u00e2mbio oscilar entre o registro e a emiss\u00e3o da nota, essa diferen\u00e7a ser\u00e1 tratada como varia\u00e7\u00e3o cambial, mas n\u00e3o altera o valor da mercadoria na nota de entrada.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. Composi\u00e7\u00e3o da Base de C\u00e1lculo<\/h4>\n\n\n\n<p>Para que a nota bata &#8220;centavo por centavo&#8221; com o que foi pago na alf\u00e2ndega, a base de c\u00e1lculo deve seguir esta l\u00f3gica matem\u00e1tica:<\/p>\n\n\n\n<p>$$Base_{calc} = V_{adu} + II + IPI + IBS + CBS + \\text{Taxas\\_Aduaneiras}$$<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Nota importante:<\/strong> Em 2026, o IBS e a CBS s\u00e3o calculados &#8220;por fora&#8221;, o que simplifica o preenchimento em compara\u00e7\u00e3o ao antigo ICMS, cuja base de c\u00e1lculo era &#8220;por dentro&#8221;.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">O Que Deve Constar no Corpo da Nota?<\/h3>\n\n\n\n<p>Para evitar problemas com a fiscaliza\u00e7\u00e3o, a NF-e deve ser um espelho da opera\u00e7\u00e3o.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CFOP (C\u00f3digo Fiscal de Opera\u00e7\u00f5es e Presta\u00e7\u00f5es):<\/strong> Geralmente inicia com o d\u00edgito <strong>3<\/strong> (ex: 3.101 ou 3.102).<\/li>\n\n\n\n<li><strong>Valor dos Itens:<\/strong> \u00c9 o valor FOB\/FCA convertido para Reais.<\/li>\n\n\n\n<li><strong>Despesas Acess\u00f3rias:<\/strong> Inclua aqui o valor da capatazia (THC), AFRMM, Taxa Siscomex e honor\u00e1rios de despachante que compuseram o custo de importa\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Informa\u00e7\u00f5es Complementares:<\/strong> \u00c9 obrigat\u00f3rio citar o n\u00famero da Duimp, o local do desembara\u00e7o, o valor das despesas aduaneiras e a taxa de c\u00e2mbio utilizada.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Tabela: Resumo de Impostos na NF-e (Cen\u00e1rio 2026)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Imposto<\/strong><\/td><td><strong>Como aparece na NF-e?<\/strong><\/td><td><strong>Recuper\u00e1vel?<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>II (Importa\u00e7\u00e3o)<\/strong><\/td><td>Somado ao custo da mercadoria.<\/td><td>N\u00e3o (integra o custo).<\/td><\/tr><tr><td><strong>IPI<\/strong><\/td><td>Campo pr\u00f3prio (se houver incid\u00eancia).<\/td><td>Depende do enquadramento (geralmente sim).<\/td><\/tr><tr><td><strong>IBS<\/strong><\/td><td>Campo pr\u00f3prio (substituto do ICMS).<\/td><td><strong>Sim<\/strong> (Plenamente n\u00e3o cumulativo).<\/td><\/tr><tr><td><strong>CBS<\/strong><\/td><td>Campo pr\u00f3prio (substituta de PIS\/COFINS).<\/td><td><strong>Sim<\/strong> (Plenamente n\u00e3o cumulativo).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Certamente, o maior desafio \u00e9 configurar o seu ERP para que ele entenda que o valor total da nota pode ser diferente do valor financeiro que voc\u00ea pagar\u00e1 ao fornecedor, j\u00e1 que a nota inclui impostos e taxas pagos localmente.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Se voc\u00ea deseja se tornar um especialista e dominar todas as etapas das opera\u00e7\u00f5es internacionais, o treinamento <strong>Domine Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico em 4 meses<\/strong> \u00e9 a solu\u00e7\u00e3o ideal. Este \u00e9 o \u00fanico curso do mercado que utiliza um simulador pr\u00e1tico para ensinar ingl\u00eas e comex de forma integrada em apenas 16 semanas. Voc\u00ea aprender\u00e1 desde as atividades cotidianas de importa\u00e7\u00e3o e exporta\u00e7\u00e3o at\u00e9 o vocabul\u00e1rio t\u00e9cnico essencial para reuni\u00f5es, e-mails e an\u00e1lise de documentos. Potencialize sua carreira com conhecimento pr\u00e1tico e comunica\u00e7\u00e3o bil\u00edngue. Acesse a p\u00e1gina do curso: <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Acesse aqui<\/a><\/p>\n\n\n\n<div class=\"wp-block-group has-heading-background-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--x-large);padding-right:var(--wp--preset--spacing--x-large);padding-bottom:var(--wp--preset--spacing--x-large);padding-left:var(--wp--preset--spacing--x-large)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h4 class=\"wp-block-heading has-text-align-left has-background-color has-text-color\" style=\"letter-spacing:-1px\"><strong>Torne-se <mark style=\"background-color:rgba(0, 0, 0, 0);color:#d0fbf8\" class=\"has-inline-color\">fluente<\/mark> no ingl\u00eas e expert em <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cafff8\" class=\"has-inline-color\">comex<\/mark> em 4 meses<\/strong><\/h4>\n\n\n\n<p class=\"has-text-align-left has-background-color has-text-color\">\u00danico simulador que te deixa fluente no ingl\u00eas e expert em com\u00e9rcio exterior ao mesmo tempo. Tudo isso em um simples e poderoso treinamento com 4 meses de dura\u00e7\u00e3o.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Saiba mais<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-uagb-image uagb-block-10bddb30 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png ,https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 780w, https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png\" alt=\"\" class=\"uag-image-122\" width=\"201\" height=\"301\" title=\"\" loading=\"lazy\"\/><\/figure><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Emitir a Nota Fiscal de Entrada de Importa\u00e7\u00e3o \u00e9, para muitos, o &#8220;chef\u00e3o final&#8221; do processo de Comex. \u00c9 o documento que oficializa a nacionaliza\u00e7\u00e3o da mercadoria perante o fisco brasileiro e permite que ela entre legalmente no seu estoque. Em 2026, com a substitui\u00e7\u00e3o gradual do ICMS, PIS e COFINS pelo IBS e pela [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_swt_meta_header_display":false,"_swt_meta_footer_display":false,"_swt_meta_site_title_display":false,"_swt_meta_sticky_header":false,"_swt_meta_transparent_header":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-toexceed"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nota Fiscal de Entrada Importa\u00e7\u00e3o: O Guia Definitivo para 2026 - Blog - Toexceed<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/nota-fiscal-de-entrada-importacao-o-guia-definitivo-para-2026\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nota Fiscal de Entrada Importa\u00e7\u00e3o: O Guia Definitivo para 2026 - Blog - Toexceed\" \/>\n<meta property=\"og:description\" content=\"Emitir a Nota Fiscal de Entrada de Importa\u00e7\u00e3o \u00e9, para muitos, o &#8220;chef\u00e3o final&#8221; do processo de Comex. \u00c9 o documento que oficializa a nacionaliza\u00e7\u00e3o da mercadoria perante o fisco brasileiro e permite que ela entre legalmente no seu estoque. 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