{"id":9960361315,"date":"2025-09-20T09:36:17","date_gmt":"2025-09-20T12:36:17","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361315"},"modified":"2025-09-20T09:36:17","modified_gmt":"2025-09-20T12:36:17","slug":"plataformas-digitais-como-a-lcp-214-regula-marketplaces-e-apps-de-delivery","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/plataformas-digitais-como-a-lcp-214-regula-marketplaces-e-apps-de-delivery\/","title":{"rendered":"Plataformas Digitais: Como a LCP 214 Regula Marketplaces e Apps de Delivery"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 3 minutos<\/small><\/p> <p data-start=\"0\" data-end=\"307\">A <strong data-start=\"2\" data-end=\"34\">Lei Complementar n\u00ba 214\/2025<\/strong> trouxe uma regula\u00e7\u00e3o in\u00e9dita e robusta para o funcionamento de <strong data-start=\"98\" data-end=\"140\">marketplaces e aplicativos de delivery<\/strong> (Plataformas Digitais) no contexto da nova tributa\u00e7\u00e3o sobre o consumo. A seguir, explico de forma detalhada como essa regula\u00e7\u00e3o funciona e os impactos pr\u00e1ticos para as plataformas digitais.<\/p>\n<h2 data-start=\"371\" data-end=\"432\">Nova responsabilidade tribut\u00e1ria para plataformas digitais<\/h2>\n<p data-start=\"434\" data-end=\"763\">A LCP 214\/2025 determina que <strong data-start=\"463\" data-end=\"526\">plataformas digitais, inclusive as domiciliadas no exterior<\/strong>, s\u00e3o <strong data-start=\"532\" data-end=\"590\">respons\u00e1veis solid\u00e1rias pelo pagamento do IBS e da CBS<\/strong> nas opera\u00e7\u00f5es e importa\u00e7\u00f5es realizadas por seu interm\u00e9dio. Isso vale para <strong data-start=\"665\" data-end=\"681\">marketplaces<\/strong>, <strong data-start=\"683\" data-end=\"703\">apps de delivery<\/strong>, <strong data-start=\"705\" data-end=\"748\">plataformas de servi\u00e7os e vendas online<\/strong>, entre outros.<\/p>\n<h3 data-start=\"765\" data-end=\"803\">Quando a plataforma \u00e9 respons\u00e1vel?<\/h3>\n<p data-start=\"805\" data-end=\"896\">Segundo o <strong data-start=\"815\" data-end=\"837\">art. 22 da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">LCP 214<\/a><\/strong>, a responsabilidade se aplica em dois cen\u00e1rios principais:<\/p>\n<ul data-start=\"898\" data-end=\"1250\">\n<li data-start=\"898\" data-end=\"1022\">\n<p data-start=\"900\" data-end=\"1022\"><strong data-start=\"900\" data-end=\"926\">Fornecedor estrangeiro<\/strong>: A plataforma responde <strong data-start=\"950\" data-end=\"983\">em substitui\u00e7\u00e3o ao fornecedor<\/strong> e <strong data-start=\"986\" data-end=\"1021\">solidariamente com o adquirente<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1023\" data-end=\"1250\">\n<p data-start=\"1025\" data-end=\"1133\"><strong data-start=\"1025\" data-end=\"1065\">Fornecedor nacional n\u00e3o regularizado<\/strong>: A plataforma responde <strong data-start=\"1089\" data-end=\"1124\">solidariamente com o fornecedor<\/strong> se este:<\/p>\n<ul data-start=\"1136\" data-end=\"1250\">\n<li data-start=\"1136\" data-end=\"1153\">\n<p data-start=\"1138\" data-end=\"1153\">Est\u00e1 no Brasil,<\/p>\n<\/li>\n<li data-start=\"1156\" data-end=\"1203\">\n<p data-start=\"1158\" data-end=\"1203\">\u00c9 contribuinte (mesmo sem inscri\u00e7\u00e3o ativa), e<\/p>\n<\/li>\n<li data-start=\"1206\" data-end=\"1250\">\n<p data-start=\"1208\" data-end=\"1250\"><strong data-start=\"1208\" data-end=\"1249\">N\u00e3o emite documento fiscal eletr\u00f4nico<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 data-start=\"1252\" data-end=\"1296\">O que caracteriza uma plataforma digital?<\/h2>\n<p data-start=\"1298\" data-end=\"1361\">A LCP define plataforma digital (art. 22, \u00a71\u00ba) como aquela que:<\/p>\n<ul data-start=\"1363\" data-end=\"1552\">\n<li data-start=\"1363\" data-end=\"1423\">\n<p data-start=\"1365\" data-end=\"1423\">Atua como <strong data-start=\"1375\" data-end=\"1392\">intermedi\u00e1ria<\/strong> entre fornecedor e consumidor,<\/p>\n<\/li>\n<li data-start=\"1424\" data-end=\"1552\">\n<p data-start=\"1426\" data-end=\"1473\">Controla pelo menos um dos seguintes elementos:<\/p>\n<ul data-start=\"1476\" data-end=\"1552\">\n<li data-start=\"1476\" data-end=\"1487\">\n<p data-start=\"1478\" data-end=\"1487\">Cobran\u00e7a,<\/p>\n<\/li>\n<li data-start=\"1490\" data-end=\"1502\">\n<p data-start=\"1492\" data-end=\"1502\">Pagamento,<\/p>\n<\/li>\n<li data-start=\"1505\" data-end=\"1539\">\n<p data-start=\"1507\" data-end=\"1539\">Defini\u00e7\u00e3o de termos e condi\u00e7\u00f5es,<\/p>\n<\/li>\n<li data-start=\"1542\" data-end=\"1552\">\n<p data-start=\"1544\" data-end=\"1552\">Entrega.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"1554\" data-end=\"1667\">Apps como <strong data-start=\"1564\" data-end=\"1636\">iFood, Rappi, Uber Eats, Amazon, Mercado Livre, Shopee, entre outros<\/strong>, se encaixam nesses crit\u00e9rios.<\/p>\n<h2 data-start=\"1669\" data-end=\"1705\">E quem est\u00e1 fora dessa defini\u00e7\u00e3o?<\/h2>\n<p data-start=\"1707\" data-end=\"1764\">N\u00e3o s\u00e3o consideradas plataformas digitais (art. 22, \u00a72\u00ba):<\/p>\n<ul data-start=\"1766\" data-end=\"1960\">\n<li data-start=\"1766\" data-end=\"1800\">\n<p data-start=\"1768\" data-end=\"1800\">Provedores de acesso \u00e0 internet,<\/p>\n<\/li>\n<li data-start=\"1801\" data-end=\"1852\">\n<p data-start=\"1803\" data-end=\"1852\">Institui\u00e7\u00f5es de pagamento autorizadas pelo Bacen,<\/p>\n<\/li>\n<li data-start=\"1853\" data-end=\"1879\">\n<p data-start=\"1855\" data-end=\"1879\">Servi\u00e7os de publicidade,<\/p>\n<\/li>\n<li data-start=\"1880\" data-end=\"1960\">\n<p data-start=\"1882\" data-end=\"1960\">Sites de busca ou compara\u00e7\u00e3o de pre\u00e7os que <strong data-start=\"1925\" data-end=\"1959\">n\u00e3o cobram com base nas vendas<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"1962\" data-end=\"2014\">Inscri\u00e7\u00e3o obrigat\u00f3ria no cadastro do IBS e da CBS<\/h2>\n<p data-start=\"2016\" data-end=\"2166\">Plataformas digitais, mesmo estrangeiras, devem estar inscritas no <strong data-start=\"2083\" data-end=\"2117\">cadastro tribut\u00e1rio brasileiro<\/strong> no <strong data-start=\"2121\" data-end=\"2139\">regime regular<\/strong> (art. 23). Caso contr\u00e1rio:<\/p>\n<ul data-start=\"2168\" data-end=\"2464\">\n<li data-start=\"2168\" data-end=\"2320\">\n<p data-start=\"2170\" data-end=\"2320\">O <strong data-start=\"2172\" data-end=\"2196\">pagamento do imposto<\/strong> ser\u00e1 feito <strong data-start=\"2208\" data-end=\"2234\">na remessa de recursos<\/strong> ao fornecedor ou plataforma, pela institui\u00e7\u00e3o de c\u00e2mbio, com al\u00edquotas de refer\u00eancia.<\/p>\n<\/li>\n<li data-start=\"2321\" data-end=\"2464\">\n<p data-start=\"2323\" data-end=\"2356\">Qualquer diferen\u00e7a de valor ser\u00e1:<\/p>\n<ul data-start=\"2359\" data-end=\"2464\">\n<li data-start=\"2359\" data-end=\"2417\">\n<p data-start=\"2361\" data-end=\"2417\"><strong data-start=\"2361\" data-end=\"2386\">Cobrada do adquirente<\/strong>, se a al\u00edquota real for maior;<\/p>\n<\/li>\n<li data-start=\"2420\" data-end=\"2464\">\n<p data-start=\"2422\" data-end=\"2464\"><strong data-start=\"2422\" data-end=\"2449\">Devolvida ao adquirente<\/strong>, se for menor.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 data-start=\"2466\" data-end=\"2512\">O que muda na pr\u00e1tica para os marketplaces?<\/h2>\n<ol data-start=\"2514\" data-end=\"3003\">\n<li data-start=\"2514\" data-end=\"2591\">\n<p data-start=\"2517\" data-end=\"2591\"><strong data-start=\"2517\" data-end=\"2550\">Obriga\u00e7\u00e3o de recolher IBS\/CBS<\/strong> em nome do fornecedor, quando aplic\u00e1vel.<\/p>\n<\/li>\n<li data-start=\"2592\" data-end=\"2671\">\n<p data-start=\"2595\" data-end=\"2671\"><strong data-start=\"2595\" data-end=\"2625\">Responsabilidade solid\u00e1ria<\/strong> pelos tributos de fornecedores n\u00e3o conformes.<\/p>\n<\/li>\n<li data-start=\"2672\" data-end=\"2770\">\n<p data-start=\"2675\" data-end=\"2770\"><strong data-start=\"2675\" data-end=\"2714\">Possibilidade de emitir nota fiscal<\/strong> em nome do fornecedor, com sua anu\u00eancia (art. 22, \u00a712).<\/p>\n<\/li>\n<li data-start=\"2771\" data-end=\"2854\">\n<p data-start=\"2774\" data-end=\"2854\"><strong data-start=\"2774\" data-end=\"2827\">Obriga\u00e7\u00e3o de informar opera\u00e7\u00f5es \u00e0 Receita Federal<\/strong> e ao Comit\u00ea Gestor do IBS.<\/p>\n<\/li>\n<li data-start=\"2855\" data-end=\"3003\">\n<p data-start=\"2858\" data-end=\"3003\"><strong data-start=\"2858\" data-end=\"2875\">Split payment<\/strong> (pagamento fracionado), onde os tributos s\u00e3o recolhidos automaticamente na liquida\u00e7\u00e3o financeira, ser\u00e1 poss\u00edvel (art. 22, \u00a76\u00ba).<\/p>\n<\/li>\n<\/ol>\n<h2 data-start=\"3005\" data-end=\"3030\">E os apps de delivery?<\/h2>\n<p data-start=\"3032\" data-end=\"3041\">Se o app:<\/p>\n<ul data-start=\"3042\" data-end=\"3151\">\n<li data-start=\"3042\" data-end=\"3098\">\n<p data-start=\"3044\" data-end=\"3098\"><strong data-start=\"3044\" data-end=\"3069\">Intermedia a opera\u00e7\u00e3o<\/strong> (ex.: entrega ou pagamento),<\/p>\n<\/li>\n<li data-start=\"3099\" data-end=\"3151\">\n<p data-start=\"3101\" data-end=\"3151\"><strong data-start=\"3101\" data-end=\"3150\">Define pre\u00e7o, condi\u00e7\u00f5es ou controla a entrega<\/strong>,<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3153\" data-end=\"3369\">ent\u00e3o <strong data-start=\"3159\" data-end=\"3191\">tamb\u00e9m ser\u00e1 responsabilizado<\/strong> nos moldes descritos acima. Isso afeta diretamente empresas como <strong data-start=\"3257\" data-end=\"3273\">iFood, Rappi<\/strong> e <strong data-start=\"3276\" data-end=\"3289\">Uber Eats<\/strong>, que operam tanto com restaurantes cadastrados como com entregadores aut\u00f4nomos.<\/p>\n<h2 data-start=\"3371\" data-end=\"3393\">Exce\u00e7\u00f5es e isen\u00e7\u00f5es<\/h2>\n<p data-start=\"3395\" data-end=\"3444\">Plataformas <strong data-start=\"3407\" data-end=\"3436\">n\u00e3o s\u00e3o responsabilizadas<\/strong> quando:<\/p>\n<ul data-start=\"3446\" data-end=\"3649\">\n<li data-start=\"3446\" data-end=\"3519\">\n<p data-start=\"3448\" data-end=\"3519\">N\u00e3o controlam <strong data-start=\"3462\" data-end=\"3491\">nenhum elemento essencial<\/strong> da opera\u00e7\u00e3o (art. 22, \u00a711),<\/p>\n<\/li>\n<li data-start=\"3520\" data-end=\"3649\">\n<p data-start=\"3522\" data-end=\"3649\">O fornecedor nacional <strong data-start=\"3544\" data-end=\"3580\">emite corretamente a nota fiscal<\/strong>, e o pagamento <strong data-start=\"3596\" data-end=\"3627\">n\u00e3o \u00e9 feito pela plataforma<\/strong> (art. 22, \u00a78\u00ba e \u00a79\u00ba).<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3656\" data-end=\"3668\">Conclus\u00e3o<\/h2>\n<p data-start=\"3670\" data-end=\"4100\">A LCP 214\/2025 coloca <strong data-start=\"3692\" data-end=\"3768\">marketplaces e apps de delivery no centro da responsabilidade tribut\u00e1ria<\/strong> das novas contribui\u00e7\u00f5es sobre o consumo (IBS e CBS). A medida visa garantir maior <strong data-start=\"3851\" data-end=\"3874\">conformidade fiscal<\/strong>, <strong data-start=\"3876\" data-end=\"3896\">reduzir a evas\u00e3o<\/strong> e <strong data-start=\"3899\" data-end=\"3927\">equalizar a concorr\u00eancia<\/strong> entre empresas nacionais e estrangeiras. Plataformas precisar\u00e3o investir em <strong data-start=\"4004\" data-end=\"4066\">compliance fiscal, tecnologia e parcerias com fornecedores<\/strong> para se adequar \u00e0 nova realidade.<\/p>\n<p data-start=\"4307\" data-end=\"4371\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/plataformas-digitais-estrangeiras-terao-que-se-cadastrar-no-novo-sistema-tributario-brasileiro\/\" rel=\"bookmark\">Plataformas digitais estrangeiras ter\u00e3o que se cadastrar no novo sistema tribut\u00e1rio brasileiro<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>LCP 214\/2025 imp\u00f5e nova responsabilidade tribut\u00e1ria a marketplaces e apps de delivery no recolhimento do IBS e da CBS. Entenda as regras.<\/p>\n","protected":false},"author":8,"featured_media":9960361316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5231],"tags":[5233,5232,5374,1482],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361315","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-cbs","tag-ibs","tag-plataformas-digitais","tag-reforma-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361315","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=9960361315"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361315\/revisions"}],"predecessor-version":[{"id":9960361319,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361315\/revisions\/9960361319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361316"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}