---
title: "Non-taxpayer rural producer: how will the IBS and CBS presumed credit work? | VMAHUB"
description: "Understand presumed credits on purchases from non-taxpayer rural producers, required evidence and pricing effects."
canonical: "https://vmahub.com/en/blog/credito-presumido-produtor-rural/"
language: "en"
source: "VMAHUB"
---

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- Non-taxpayer rural producer: how will the IBS and CBS presumed credit work?

Agribusiness

# Non-taxpayer rural producer: how will the IBS and CBS presumed credit work?

Understand presumed credits on purchases from non-taxpayer rural producers, required evidence and pricing effects.

**Written by:** [VMAHUB Technical Team](https://vmahub.com/en/quem-somos)

**Accounting and legal review:** [Vivian Sampaio](https://vmahub.com/en/quem-somos)

**Published:** August 5, 2026

**Last reviewed:** August 13, 2026

![Non-taxpayer rural producer: how will the IBS and CBS presumed credit work?](https://vmahub.com/assets/img/posts/blog/agronegocio/credito-presumido-produtor-rural.webp)

**Direct answer:** The law allows a buyer under the regular regime to claim presumed credits on eligible purchases from a non-taxpayer rural producer or integrated producer. The producer does not collect regular IBS/CBS on that supply, but the chain does not necessarily lose all credit. Eligibility, rate and documentation must be checked for the transaction date.

This article belongs to the [Agribusiness category](https://vmahub.com/en/blog/categoria/agronegocio), the [Tax Reform track](https://vmahub.com/en/blog/categoria/agronegocio/reforma-tributaria), and expands the [Agribusiness Tax Reform pillar](https://vmahub.com/en/blog/reforma-tributaria-agronegocio).

## Practical framework

Party
Control

Producer
prove status and document the sale

Buyer
validate eligibility and calculate the credit

Accounting
reconcile invoice, inventory and ledger

Legal/commercial
align price and contractual risk

The basic flow is: verify supplier status, document product/quantity/value, test legal eligibility, apply the current official rate and retain the calculation. It is not a refund to the seller or a free credit. Buyers may price the tax effect, but no credit authorizes a unilateral contract discount.

Retain status evidence, invoice, contract, delivery, classification, payment and any quality report. Key risks are ineligible purchases, duplicates, outdated rates and a supplier that crossed the revenue threshold.

## When professional review matters

Use an accountant to validate status, bookkeeping, documents, credits and systems. Add legal counsel when contracts, related entities, cooperatives, exports, integrations or disputed classifications can change liability.

## Frequently asked questions

### Who claims the presumed credit?

The eligible buyer under the regular regime, not the rural seller.

### Does every rural purchase qualify?

No. Supplier, buyer, operation and evidence must meet the rule.

### Is the percentage permanent?

Do not assume so; check the official act for the tax period.

### Can the buyer reduce the agreed price?

Not unilaterally; price remains a contractual matter.

## Official sources

- \[Complementary Law 214/2025\](https://www.planalto.gov.br/ccivil\_03/leis/lcp/lcp214.htm)
- \[Decree 12,955/2026\](https://www.planalto.gov.br/ccivil\_03/\_ato2023-2026/2026/decreto/d12955.htm)

Related: [ibs cbs produtor rural](https://vmahub.com/en/blog/ibs-cbs-produtor-rural), [nota fiscal produtor rural 2026 2027](https://vmahub.com/en/blog/nota-fiscal-produtor-rural-2026-2027).

[Request a Tax Reform readiness assessment](https://vmahub.com/en/juridico/planejamento-tributario-empresarial).

## Sources and references

- Complementary Law 214/2025
- Decree 12,955/2026
- Resolução CGIBS nº 6/2026
- Resolução CGIBS nº 13/2026

Experience that connects decisions

## Brazilian and international business experience in one advisory view.

VMAHUB combines accounting, tax, legal and business strategy with more than 26 years of experience, including work connected to the pharmaceutical industry, retail and agribusiness. The next step is to understand how this scenario applies to your operation.

Informational content. Its application depends on the specific circumstances of each rural producer, company, contract or property.

[Request an agribusiness review](https://wa.me/5511915685570?text=Review%20the%20tax%2C%20documentary%20and%20cash-flow%20effects%20for%20this%20operation%20with%20VMAHUB.)

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