{"id":9960361020,"date":"2025-08-30T16:28:44","date_gmt":"2025-08-30T19:28:44","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361020"},"modified":"2025-08-30T16:28:44","modified_gmt":"2025-08-30T19:28:44","slug":"o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs\/","title":{"rendered":"O nanoempreendedor e a exclus\u00e3o do IBS e CBS"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 2 minutos<\/small><\/p> <p data-start=\"375\" data-end=\"686\">Com a entrada em vigor da Reforma Tribut\u00e1ria, muitos empreendedores se perguntam: quem \u00e9 o <strong data-start=\"466\" data-end=\"486\">nanoempreendedor<\/strong> e qual ser\u00e1 seu tratamento frente aos novos tributos, o IBS e a CBS? A resposta envolve compreender as recentes inova\u00e7\u00f5es da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">Lei Complementar n\u00ba 214\/2025<\/a>, que criou uma nova figura jur\u00eddica e fiscal.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.arkaonline.com.br\/blog\/o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs\/#O_que_e_o_nanoempreendedor\" >O que \u00e9 o nanoempreendedor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs\/#Exclusao_do_IBS_e_da_CBS\" >Exclus\u00e3o do IBS e da CBS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs\/#Limites_e_observacoes\" >Limites e observa\u00e7\u00f5es<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.arkaonline.com.br\/blog\/o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs\/#Comparativo_Nanoempreendedor_x_MEI\" >Comparativo: Nanoempreendedor x MEI<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/o-nanoempreendedor-e-a-exclusao-do-ibs-e-cbs\/#Conclusao\" >Conclus\u00e3o<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"688\" data-end=\"718\"><span class=\"ez-toc-section\" id=\"O_que_e_o_nanoempreendedor\"><\/span>O que \u00e9 o nanoempreendedor?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"720\" data-end=\"947\">Diferente do Microempreendedor Individual (MEI), o <strong data-start=\"771\" data-end=\"791\">nanoempreendedor<\/strong> \u00e9 uma categoria introduzida para incluir formalmente atividades econ\u00f4micas de baix\u00edssimo faturamento (R$ 40,5 mil), mas que n\u00e3o se enquadram na defini\u00e7\u00e3o estrita de MEI.<\/p>\n<p data-start=\"949\" data-end=\"1386\">Segundo a LCP 214\/2025, o nanoempreendedor n\u00e3o est\u00e1, por padr\u00e3o, inscrito no Simples Nacional. Ele \u00e9 classificado como um fornecedor que realiza atividade econ\u00f4mica de forma eventual, de pequeno porte, ou em car\u00e1ter informal, mas com possibilidade de formaliza\u00e7\u00e3o por meio de regimes simplificados espec\u00edficos. A regulamenta\u00e7\u00e3o detalhada ainda depender\u00e1 de atos infralegais e portarias, mas a legisla\u00e7\u00e3o j\u00e1 define suas diretrizes gerais.<\/p>\n<h2 data-start=\"1388\" data-end=\"1415\"><span class=\"ez-toc-section\" id=\"Exclusao_do_IBS_e_da_CBS\"><\/span>Exclus\u00e3o do IBS e da CBS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1417\" data-end=\"1539\">Conforme o artigo <strong data-start=\"1435\" data-end=\"1457\">21 da LCP 214\/2025<\/strong>, s\u00f3 \u00e9 considerado contribuinte do IBS e da CBS o fornecedor que exer\u00e7a atividade:<\/p>\n<ul data-start=\"1541\" data-end=\"1639\">\n<li data-start=\"1541\" data-end=\"1587\">\n<p data-start=\"1543\" data-end=\"1587\">de forma econ\u00f4mica habitual ou profissional;<\/p>\n<\/li>\n<li data-start=\"1588\" data-end=\"1639\">\n<p data-start=\"1590\" data-end=\"1639\">com volume que caracterize atividade empresarial.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1641\" data-end=\"1961\">Por isso, o <strong data-start=\"1653\" data-end=\"1673\">nanoempreendedor<\/strong> \u00e9 exclu\u00eddo da obriga\u00e7\u00e3o de recolhimento do IBS e da CBS quando n\u00e3o preencher esses crit\u00e9rios. A pr\u00f3pria lei, em seu <strong data-start=\"1790\" data-end=\"1803\">artigo 6\u00ba<\/strong>, disp\u00f5e que <strong data-start=\"1816\" data-end=\"1961\">pessoas f\u00edsicas n\u00e3o s\u00e3o contribuintes do IBS e da CBS quando prestam servi\u00e7os fora do escopo de atividade econ\u00f4mica habitual ou profissional.<\/strong><\/p>\n<p data-start=\"1963\" data-end=\"2018\">Essa exclus\u00e3o se justifica por tr\u00eas motivos principais:<\/p>\n<ol data-start=\"2020\" data-end=\"2430\">\n<li data-start=\"2020\" data-end=\"2177\">\n<p data-start=\"2023\" data-end=\"2177\"><strong data-start=\"2023\" data-end=\"2054\">Baixo impacto arrecadat\u00f3rio<\/strong> \u2013 o volume de opera\u00e7\u00f5es do nanoempreendedor n\u00e3o justificaria a complexidade da apura\u00e7\u00e3o e do recolhimento desses tributos.<\/p>\n<\/li>\n<li data-start=\"2178\" data-end=\"2306\">\n<p data-start=\"2181\" data-end=\"2306\"><strong data-start=\"2181\" data-end=\"2213\">Simplifica\u00e7\u00e3o administrativa<\/strong> \u2013 evita-se sobrecarregar pequenos empreendedores com obriga\u00e7\u00f5es acess\u00f3rias desproporcionais.<\/p>\n<\/li>\n<li data-start=\"2307\" data-end=\"2430\">\n<p data-start=\"2310\" data-end=\"2430\"><strong data-start=\"2310\" data-end=\"2337\">Est\u00edmulo \u00e0 formaliza\u00e7\u00e3o<\/strong> \u2013 permite a transi\u00e7\u00e3o gradual para regimes mais complexos conforme o crescimento do neg\u00f3cio.<\/p>\n<\/li>\n<\/ol>\n<h2 data-start=\"2432\" data-end=\"2456\"><span class=\"ez-toc-section\" id=\"Limites_e_observacoes\"><\/span>Limites e observa\u00e7\u00f5es<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2458\" data-end=\"2507\">Apesar da exclus\u00e3o direta, \u00e9 importante observar:<\/p>\n<ul data-start=\"2509\" data-end=\"2979\">\n<li data-start=\"2509\" data-end=\"2649\">\n<p data-start=\"2511\" data-end=\"2649\">Se o nanoempreendedor realizar opera\u00e7\u00f5es <strong data-start=\"2552\" data-end=\"2591\">com habitualidade ou volume elevado<\/strong>, poder\u00e1 ser enquadrado como contribuinte do IBS e da CBS.<\/p>\n<\/li>\n<li data-start=\"2650\" data-end=\"2825\">\n<p data-start=\"2652\" data-end=\"2825\"><strong data-start=\"2652\" data-end=\"2676\">Plataformas digitais<\/strong> que intermediam vendas de nanoempreendedores s\u00e3o respons\u00e1veis subsidi\u00e1rios pelo recolhimento dos tributos, conforme o artigo <strong data-start=\"2802\" data-end=\"2808\">22<\/strong> da LCP 214\/2025.<\/p>\n<\/li>\n<li data-start=\"2826\" data-end=\"2979\">\n<p data-start=\"2828\" data-end=\"2979\">Adquirentes de produtos ou servi\u00e7os de nanoempreendedores <strong data-start=\"2886\" data-end=\"2928\">n\u00e3o ter\u00e3o direito a cr\u00e9dito de IBS\/CBS<\/strong>, pois n\u00e3o houve incid\u00eancia do imposto na opera\u00e7\u00e3o.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"2981\" data-end=\"3019\"><span class=\"ez-toc-section\" id=\"Comparativo_Nanoempreendedor_x_MEI\"><\/span>Comparativo: Nanoempreendedor x MEI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3021\" data-end=\"3658\">\n<thead data-start=\"3021\" data-end=\"3125\">\n<tr data-start=\"3021\" data-end=\"3125\">\n<th data-start=\"3021\" data-end=\"3052\" data-col-size=\"sm\">Caracter\u00edstica<\/th>\n<th data-start=\"3052\" data-end=\"3084\" data-col-size=\"sm\">MEI<\/th>\n<th data-start=\"3084\" data-end=\"3125\" data-col-size=\"sm\">Nanoempreendedor<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3232\" data-end=\"3658\">\n<tr data-start=\"3232\" data-end=\"3337\">\n<td data-start=\"3232\" data-end=\"3262\" data-col-size=\"sm\">Regime<\/td>\n<td data-start=\"3262\" data-end=\"3295\" data-col-size=\"sm\">Simples Nacional<\/td>\n<td data-start=\"3295\" data-end=\"3337\" data-col-size=\"sm\">Fora do Simples, salvo exce\u00e7\u00f5es<\/td>\n<\/tr>\n<tr data-start=\"3338\" data-end=\"3443\">\n<td data-start=\"3338\" data-end=\"3367\" data-col-size=\"sm\">Tributa\u00e7\u00e3o<\/td>\n<td data-start=\"3367\" data-end=\"3401\" data-col-size=\"sm\">DAS fixo com tributos embutidos<\/td>\n<td data-start=\"3401\" data-end=\"3443\" data-col-size=\"sm\">Geralmente isento de IBS\/CBS<\/td>\n<\/tr>\n<tr data-start=\"3444\" data-end=\"3548\">\n<td data-start=\"3444\" data-end=\"3473\" data-col-size=\"sm\">Obriga\u00e7\u00e3o acess\u00f3ria<\/td>\n<td data-start=\"3473\" data-end=\"3506\" data-col-size=\"sm\">Simplificada<\/td>\n<td data-start=\"3506\" data-end=\"3548\" data-col-size=\"sm\">Praticamente inexistente<\/td>\n<\/tr>\n<tr data-start=\"3549\" data-end=\"3658\">\n<td data-start=\"3549\" data-end=\"3582\" data-col-size=\"sm\">Direito a cr\u00e9dito do comprador<\/td>\n<td data-start=\"3582\" data-end=\"3616\" data-col-size=\"sm\">Parcialmente permitido<\/td>\n<td data-start=\"3616\" data-end=\"3658\" data-col-size=\"sm\">N\u00e3o h\u00e1 cr\u00e9dito para o adquirente<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 data-start=\"3660\" data-end=\"3672\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span>Conclus\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3674\" data-end=\"4047\">O <strong data-start=\"3676\" data-end=\"3696\">nanoempreendedor<\/strong> \u00e9 uma nova figura importante no contexto da Reforma Tribut\u00e1ria. Seu enquadramento fora do alcance direto do IBS e da CBS representa uma forma de incentivo ao microempreendedorismo, especialmente em realidades locais e perif\u00e9ricas. Com isso, a <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">LCP 214\/2025<\/a> estabelece uma base mais justa e proporcional para quem est\u00e1 come\u00e7ando a empreender no Brasil.<\/p>\n<p data-start=\"3310\" data-end=\"3402\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/imunidades-da-reforma-tributaria-quem-nao-paga-e-por-que\/\" rel=\"bookmark\">Imunidades da Reforma Tribut\u00e1ria: quem n\u00e3o paga e por qu\u00ea?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nanoempreendedor est\u00e1 isento do IBS e CBS? Descubra o que diz a Reforma Tribut\u00e1ria sobre essa nova figura jur\u00eddica.<\/p>\n","protected":false},"author":8,"featured_media":9960361021,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_mbp_gutenberg_autopost":false,"maa_idioma":"","maa_pais":"","footnotes":""},"categories":[5231],"tags":[5339,1482,5340],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361020","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-nanoempreendedor","tag-reforma-tributaria","tag-tributacao-justa"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=9960361020"}],"version-history":[{"count":2,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361020\/revisions"}],"predecessor-version":[{"id":9960361025,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361020\/revisions\/9960361025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361021"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}