> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/credito-basico.md).

# Crédito Básico

Refere-se ao direito de crédito gerado a partir de operações comuns de aquisição de bens ou serviços realizadas entre contribuintes da CBS e do IBS.\
\
Representa o montante tributário já cobrado nas etapas anteriores da cadeia comercial, sendo registrado no sistema com base nos documentos fiscais de entrada e é o saldo originado pelas compras da empresa, que serve para garantir a não cumulatividade dos tributos, permitindo utilizar o valor para deduzir e abater o imposto devido sobre as suas próprias vendas.

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