{"id":9960361259,"date":"2025-09-13T16:27:01","date_gmt":"2025-09-13T19:27:01","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361259"},"modified":"2025-09-13T16:27:01","modified_gmt":"2025-09-13T19:27:01","slug":"como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/","title":{"rendered":"Como Fica a Tributa\u00e7\u00e3o Sobre Energia El\u00e9trica Com a Reforma Tribut\u00e1ria?"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 3 minutos<\/small><\/p> <p data-start=\"484\" data-end=\"812\">A energia el\u00e9trica \u00e9 essencial para a economia e para a vida cotidiana. Sua tributa\u00e7\u00e3o sempre foi complexa, com alta carga fiscal e varia\u00e7\u00f5es entre estados. Com a Reforma Tribut\u00e1ria, o objetivo \u00e9 simplificar esse modelo, trazer mais uniformidade e reduzir distor\u00e7\u00f5es que afetam tanto o setor produtivo quanto o consumidor final.<\/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\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#%F0%9F%93%8C_Quais_tributos_incidem_sobre_a_energia_eletrica\" >\ud83d\udccc Quais tributos incidem sobre a energia el\u00e9trica?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#1_IBS_e_CBS_passam_a_incidir_sobre_energia_eletrica\" >1. IBS e CBS passam a incidir sobre energia el\u00e9trica<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#2_Fim_do_ICMS_e_PISCOFINS_na_energia\" >2. Fim do ICMS e PIS\/COFINS na energia<\/a><\/li><\/ul><\/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\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#%E2%9A%A1_Energia_eletrica_tem_excecoes_importantes\" >\u26a1 Energia el\u00e9trica tem exce\u00e7\u00f5es importantes<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#1_Nao_incidencia_do_Imposto_Seletivo\" >1. N\u00e3o incid\u00eancia do Imposto Seletivo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#2_Exclusividade_do_IBS_e_CBS\" >2. Exclusividade do IBS e CBS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#%F0%9F%A7%AE_Como_sera_calculado_o_imposto\" >\ud83e\uddee Como ser\u00e1 calculado o imposto?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#%F0%9F%93%8D_Local_da_tributacao\" >\ud83d\udccd Local da tributa\u00e7\u00e3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#%F0%9F%93%91_Exemplos_praticos\" >\ud83d\udcd1 Exemplos pr\u00e1ticos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.arkaonline.com.br\/blog\/como-fica-a-tributacao-sobre-energia-eletrica-com-a-reforma-tributaria\/#%E2%9C%85_Conclusao\" >\u2705 Conclus\u00e3o<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"819\" data-end=\"873\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8C_Quais_tributos_incidem_sobre_a_energia_eletrica\"><\/span>\ud83d\udccc Quais tributos incidem sobre a energia el\u00e9trica?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"875\" data-end=\"935\"><span class=\"ez-toc-section\" id=\"1_IBS_e_CBS_passam_a_incidir_sobre_energia_eletrica\"><\/span>1. <strong data-start=\"882\" data-end=\"935\">IBS e CBS passam a incidir sobre energia el\u00e9trica<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"936\" data-end=\"1090\">Com a reforma, a energia el\u00e9trica passou a ser tributada pelo <strong data-start=\"998\" data-end=\"1037\">Imposto sobre Bens e Servi\u00e7os (IBS)<\/strong> e pela <strong data-start=\"1045\" data-end=\"1089\">Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS)<\/strong>.<\/p>\n<ul data-start=\"1092\" data-end=\"1226\">\n<li data-start=\"1092\" data-end=\"1174\">\n<p data-start=\"1094\" data-end=\"1174\"><strong data-start=\"1094\" data-end=\"1101\">IBS<\/strong> \u2013 compet\u00eancia compartilhada entre Estados e Munic\u00edpios (CF, art. 156-A).<\/p>\n<\/li>\n<li data-start=\"1175\" data-end=\"1226\">\n<p data-start=\"1177\" data-end=\"1226\"><strong data-start=\"1177\" data-end=\"1184\">CBS<\/strong> \u2013 compet\u00eancia da Uni\u00e3o (CF, art. 195, V).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1228\" data-end=\"1374\">Ambos s\u00e3o tributos sobre o consumo e seguem a l\u00f3gica da <strong data-start=\"1284\" data-end=\"1306\">n\u00e3o cumulatividade<\/strong>, ou seja, permitem o aproveitamento de cr\u00e9ditos ao longo da cadeia.<\/p>\n<h3 data-start=\"1376\" data-end=\"1422\"><span class=\"ez-toc-section\" id=\"2_Fim_do_ICMS_e_PISCOFINS_na_energia\"><\/span>2. <strong data-start=\"1383\" data-end=\"1422\">Fim do ICMS e PIS\/COFINS na energia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1423\" data-end=\"1573\">Esses tributos deixam de existir sobre energia el\u00e9trica, sendo substitu\u00eddos por IBS e CBS de forma gradual, conforme previsto na transi\u00e7\u00e3o da reforma.<\/p>\n<h2 data-start=\"1580\" data-end=\"1626\"><span class=\"ez-toc-section\" id=\"%E2%9A%A1_Energia_eletrica_tem_excecoes_importantes\"><\/span>\u26a1 Energia el\u00e9trica tem exce\u00e7\u00f5es importantes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"1628\" data-end=\"1673\"><span class=\"ez-toc-section\" id=\"1_Nao_incidencia_do_Imposto_Seletivo\"><\/span>1. <strong data-start=\"1635\" data-end=\"1673\">N\u00e3o incid\u00eancia do Imposto Seletivo<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1674\" data-end=\"1937\">O <strong data-start=\"1676\" data-end=\"1696\">Imposto Seletivo<\/strong>, previsto no art. 153, VIII da Constitui\u00e7\u00e3o, incide sobre produtos e servi\u00e7os prejudiciais \u00e0 sa\u00fade ou ao meio ambiente. No entanto, conforme a <strong data-start=\"1840\" data-end=\"1855\">EC 132\/2023<\/strong>, <strong data-start=\"1857\" data-end=\"1917\">n\u00e3o incidir\u00e1 sobre energia el\u00e9trica nem telecomunica\u00e7\u00f5es<\/strong> (art. 153, \u00a76\u00ba, I).<\/p>\n<h3 data-start=\"1939\" data-end=\"1976\"><span class=\"ez-toc-section\" id=\"2_Exclusividade_do_IBS_e_CBS\"><\/span>2. <strong data-start=\"1946\" data-end=\"1976\">Exclusividade do IBS e CBS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1977\" data-end=\"2196\">A EC 132 determina que, <strong data-start=\"2001\" data-end=\"2025\">exceto o IBS e a CBS<\/strong>, <strong data-start=\"2027\" data-end=\"2103\">nenhum outro imposto poder\u00e1 incidir sobre opera\u00e7\u00f5es com energia el\u00e9trica<\/strong> (CF, art. 155, \u00a73\u00ba), o que garante exclusividade desses tributos para esse tipo de opera\u00e7\u00e3o.<\/p>\n<h2 data-start=\"2203\" data-end=\"2239\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%AE_Como_sera_calculado_o_imposto\"><\/span>\ud83e\uddee Como ser\u00e1 calculado o imposto?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2241\" data-end=\"2405\">A <strong data-start=\"2243\" data-end=\"2262\">base de c\u00e1lculo<\/strong> do IBS e da CBS sobre energia el\u00e9trica \u00e9 o <strong data-start=\"2306\" data-end=\"2327\">valor da opera\u00e7\u00e3o<\/strong>, ou seja, o valor efetivamente cobrado do consumidor (LCP 214\/2025, art. 12).<\/p>\n<ul data-start=\"2407\" data-end=\"2635\">\n<li data-start=\"2407\" data-end=\"2514\">\n<p data-start=\"2409\" data-end=\"2514\">A al\u00edquota ser\u00e1 a <strong data-start=\"2427\" data-end=\"2477\">soma das al\u00edquotas estadual e municipal do IBS<\/strong>, mais a <strong data-start=\"2486\" data-end=\"2513\">al\u00edquota federal da CBS<\/strong>.<\/p>\n<\/li>\n<li data-start=\"2515\" data-end=\"2635\">\n<p data-start=\"2517\" data-end=\"2635\">As al\u00edquotas ser\u00e3o fixadas por cada ente federativo e podem ser ajustadas futuramente por resolu\u00e7\u00e3o do Senado Federal.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"2642\" data-end=\"2667\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8D_Local_da_tributacao\"><\/span>\ud83d\udccd Local da tributa\u00e7\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2669\" data-end=\"2697\">No caso da energia el\u00e9trica:<\/p>\n<ul data-start=\"2699\" data-end=\"2997\">\n<li data-start=\"2699\" data-end=\"2835\">\n<p data-start=\"2701\" data-end=\"2835\"><strong data-start=\"2701\" data-end=\"2725\">Opera\u00e7\u00f5es de consumo<\/strong>: o local da opera\u00e7\u00e3o \u00e9 o <strong data-start=\"2751\" data-end=\"2791\">local da entrega ou disponibiliza\u00e7\u00e3o<\/strong> da energia (LCP 214\/2025, art. 11, \u00a77\u00ba, I).<\/p>\n<\/li>\n<li data-start=\"2836\" data-end=\"2997\">\n<p data-start=\"2838\" data-end=\"2997\"><strong data-start=\"2838\" data-end=\"2894\">Opera\u00e7\u00f5es de gera\u00e7\u00e3o, transmiss\u00e3o ou comercializa\u00e7\u00e3o<\/strong>: o local da opera\u00e7\u00e3o \u00e9 o <strong data-start=\"2920\" data-end=\"2963\">estabelecimento principal do adquirente<\/strong> (<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">LCP 214\/2025<\/a>, art. 11, \u00a77\u00ba, II).<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3004\" data-end=\"3027\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%91_Exemplos_praticos\"><\/span>\ud83d\udcd1 Exemplos pr\u00e1ticos<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul data-start=\"3029\" data-end=\"3374\">\n<li data-start=\"3029\" data-end=\"3182\">\n<p data-start=\"3031\" data-end=\"3182\">Uma ind\u00fastria em S\u00e3o Paulo que compra energia da CCEE ser\u00e1 tributada conforme as al\u00edquotas do Estado e Munic\u00edpio de SP (IBS) + al\u00edquota da Uni\u00e3o (CBS).<\/p>\n<\/li>\n<li data-start=\"3183\" data-end=\"3374\">\n<p data-start=\"3185\" data-end=\"3374\">Um consumidor residencial pagar\u00e1 o imposto inclu\u00eddo na fatura de energia, com os valores discriminados na nota fiscal, conforme exigido pela legisla\u00e7\u00e3o (EC 132\/2023, art. 156-A, \u00a71\u00ba, XIII).<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3381\" data-end=\"3395\"><span class=\"ez-toc-section\" id=\"%E2%9C%85_Conclusao\"><\/span>\u2705 Conclus\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3397\" data-end=\"3794\">A tributa\u00e7\u00e3o da energia el\u00e9trica com a Reforma Tribut\u00e1ria ser\u00e1 mais simples, unificada e com menos lit\u00edgios. A exclusividade do IBS e da CBS traz seguran\u00e7a jur\u00eddica e previsibilidade. Para as empresas, a possibilidade de aproveitamento de cr\u00e9ditos representa uma melhoria importante na cadeia produtiva. J\u00e1 os consumidores poder\u00e3o entender com mais clareza quanto pagam de imposto na conta de luz.<\/p>\n<p data-start=\"3801\" data-end=\"3825\">\ud83d\udcac Empres\u00e1rios e contadores: \u00e9 hora de revisar os contratos de fornecimento de energia e se preparar para a nova sistem\u00e1tica. Avaliar corretamente o cr\u00e9dito do IBS e CBS ser\u00e1 essencial para a sa\u00fade financeira do neg\u00f3cio.<\/p>\n<p data-start=\"4270\" data-end=\"4330\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/educadores-e-escolas-privadas-o-que-muda-com-a-nova-tributacao-da-reforma\/\" rel=\"bookmark\">Educadores e Escolas Privadas: O Que Muda Com a Nova Tributacao da Reforma<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saiba como a Reforma Tribut\u00e1ria mudou a tributa\u00e7\u00e3o sobre energia el\u00e9trica com IBS e CBS, e o que isso significa para empresas e consumidores.<\/p>\n","protected":false},"author":8,"featured_media":9960361260,"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":[5233,4803,5232,1482],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361259","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-cbs","tag-energia-eletrica","tag-ibs","tag-reforma-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361259","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=9960361259"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361259\/revisions"}],"predecessor-version":[{"id":9960361261,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361259\/revisions\/9960361261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361260"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}