{"id":3804,"date":"2025-11-05T20:58:45","date_gmt":"2025-11-05T23:58:45","guid":{"rendered":"https:\/\/qyon.com\/br\/?post_type=reforma-tributaria&#038;p=3804"},"modified":"2025-11-12T21:20:06","modified_gmt":"2025-11-13T00:20:06","slug":"reforma-tributaria-e-o-regime-de-transicao","status":"publish","type":"reforma-tributaria","link":"https:\/\/qyon.com\/br\/reforma\/reforma-tributaria-e-o-regime-de-transicao\/","title":{"rendered":"Reforma tribut\u00e1ria e o regime de transi\u00e7\u00e3o"},"content":{"rendered":"<p><strong>Por Charles W. McNaughton<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/strong><\/p>\n<p>Com a reforma tribut\u00e1ria aprovada pela Emenda Constitucional n. 132\/23 (\u201cEC\u00a0 132\/23\u201d) e pela Lei Complementar n. 214\/25 (\u201cLC 214\/25\u201d), diversos tributos incidentes sobre o consumo ser\u00e3o substitu\u00eddos por duas novas exa\u00e7\u00f5es que comp\u00f5em o chamado \u201cIVA-DUAL\u201d.<\/p>\n<p>Assim, a Contribui\u00e7\u00e3o para o Financiamento da Contribui\u00e7\u00e3o \u00e0 Seguridade Social (\u201cCOFINS\u201d), a Contribui\u00e7\u00e3o ao Programa de Integra\u00e7\u00e3o Social (\u201cPIS\u201d) e o Imposto Sobre Opera\u00e7\u00f5es com Seguros (\u201cIOF-Seguros\u201d) ser\u00e3o extintos para a exig\u00eancia do Contribui\u00e7\u00e3o Sobre Bens e Servi\u00e7os (\u201cCBS\u201d), da esfera federal. J\u00e1 o Imposto Sobre Servi\u00e7os de Qualquer Natureza (\u201cISSQN\u201d) e o Imposto Sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os de Comunica\u00e7\u00e3o e Transportes Municipais e Intermunicipais (\u201cICMS\u201d) ser\u00e3o substitu\u00eddos pelo Imposto Sobre Bens e Servi\u00e7os (\u201cIBS\u201d), de titularidade dos Estados e Munic\u00edpios.<\/p>\n<p>Ser\u00e1, ainda, exigido o chamado Imposto Seletivo (\u201cIS\u201d) que onerar\u00e1 certas opera\u00e7\u00f5es prejudiciais \u00e0 sa\u00fade e ao meio ambiente. Tais altera\u00e7\u00f5es se d\u00e3o a partir de um regime de transi\u00e7\u00e3o cujo cronograma passaremos a sintetizar.<\/p>\n<p>O ano de 2.026 \u00e9 conhecido como \u201cper\u00edodo teste\u201d e n\u00e3o haver\u00e1 a cobran\u00e7a de IBS e CBS, desde que os contribuintes cumpram com suas obriga\u00e7\u00f5es acess\u00f3rias. Ser\u00e1 essencial a emiss\u00e3o do Documento Fiscal Eletr\u00f4nico, conforme a legisla\u00e7\u00e3o tribut\u00e1ria, com informa\u00e7\u00f5es sobre o IBS e CBS. A partir dos dados constantes em tais documentos, o Fisco consolidar\u00e1 d\u00e9bitos e cr\u00e9ditos e disponibilizar\u00e1 uma apura\u00e7\u00e3o preliminar que dever\u00e1 ser revisada pelo sujeito passivo.<\/p>\n<p>Em 2.027, ser\u00e3o extintos o PIS e a COFINS, bem como o IOF-Seguros e ser\u00e1 exigida a CBS. O IBS incidir\u00e1 com al\u00edquota de 0,1%, composta pelo patamar de 0,05% \u00a0estadual e 0,05% \u00a0municipal &#8211; o que tamb\u00e9m ocorrer\u00e1 em 2.028 &#8211; e que ser\u00e1 compensada com uma redu\u00e7\u00e3o de 0,1% da al\u00edquota da CBS. Al\u00e9m disso, passa a ser exigido o IS.<\/p>\n<p>Entre 2.029 a 2.032, o ICMS e ISS ter\u00e3o suas al\u00edquotas reduzidas em 10%\u00a0 ao ano, ou seja, redu\u00e7\u00e3o de 10% \u00a0em 2.029, 20% \u00a0em 2030, 30%\u00a0 em 2.031 e 40% em 2.032.<\/p>\n<p>Ao mesmo tempo, o Senado passa a instituir a chamada al\u00edquota de refer\u00eancia do IBS, proporcional \u00e0 redu\u00e7\u00e3o das al\u00edquotas do ISS e ICMS, com base em c\u00e1lculos fornecidos pelo chamado Comit\u00ea Gestor do IBS \u2013 CGIBS e pelo Poder Executivo da Uni\u00e3o, homologados pelo Tribunal de Contas da Uni\u00e3o.<\/p>\n<p>Em 2.033, finalmente, o IBS e CBS ser\u00e3o exigidos de modo pleno, com a extin\u00e7\u00e3o do ICMS e ISS.<\/p>\n<p>Acrescente-se que com rela\u00e7\u00e3o ao Imposto Sobre Produtos Industrializados \u2013 IPI, h\u00e1 cen\u00e1rio que exige esclarecimento. A EC n. 132\/23 prev\u00ea que o IPI ter\u00e1 al\u00edquota zero a partir de 2027, salvo para bens industrializados na Zona Franca de Manaus (\u201cZFM\u201d). Contudo, a LC 214\/25 institui al\u00edquota zero para produtos sujeitos a al\u00edquota inferior a 6,5% prevista na Tipi vigente em 31\/12\/2023 e que tenham I &#8211; sido industrializados na ZFM no ano de 2024; ou II &#8211; projeto t\u00e9cnico-econ\u00f4mico aprovado pelo Conselho de Administra\u00e7\u00e3o da Suframa entre 01\/01\/2022 e 16\/01\/25. Espera-se que com a regulamenta\u00e7\u00e3o, aguardada para o final do ano, essa incompatibilidade seja dissolvida.<\/p>\n<p>Com a reforma, a cobran\u00e7a do IBS passa a ser no destino, conforme crit\u00e9rios detalhados pela LC n. 2142\/25. Al\u00e9m disso, o IBS e CBS apenas contar\u00e3o com os benef\u00edcios fiscais expressamente previstos pela EC \u00a0n. 132\/23 e pela LC n. 214\/25 e n\u00e3o poder\u00e3o ter incentivos institu\u00eddos por Estados e Munic\u00edpios.<\/p>\n<p>\u00c9 fundamental, assim, que os contribuintes se adaptem \u00e0 nova sistem\u00e1tica, seja para o cumprimento de suas obriga\u00e7\u00f5es tribut\u00e1rias, seja para que suas atividades estejam adaptadas ao novo regime.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Possui P\u00f3s-Doutorado pela USP. Mestre e Doutor pela PUC-SP.<\/p>\n","protected":false},"featured_media":3807,"template":"","meta":{"_acf_changed":false},"reforma-categoria":[148],"reforma-subcategoria":[149,150,152,153],"class_list":["post-3804","reforma-tributaria","type-reforma-tributaria","status-publish","has-post-thumbnail","hentry","reforma-categoria-reforma-tributaria","reforma-subcategoria-contabilidade","reforma-subcategoria-escrita-fiscal","reforma-subcategoria-folha-de-pagamento","reforma-subcategoria-gestao-financeira"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma tribut\u00e1ria e o regime de transi\u00e7\u00e3o - QYON - Software<\/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:\/\/qyon.com\/br\/reforma\/reforma-tributaria-e-o-regime-de-transicao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma tribut\u00e1ria e o regime de transi\u00e7\u00e3o - QYON - Software\" \/>\n<meta property=\"og:description\" content=\"Por Charles W. McNaughton[1] Com a reforma tribut\u00e1ria aprovada pela Emenda Constitucional n. 132\/23 (\u201cEC\u00a0 132\/23\u201d) e pela Lei Complementar n. 214\/25 (\u201cLC 214\/25\u201d), diversos tributos incidentes sobre o consumo ser\u00e3o substitu\u00eddos por duas novas exa\u00e7\u00f5es que comp\u00f5em o chamado \u201cIVA-DUAL\u201d. 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