{"id":9960361371,"date":"2025-09-20T16:21:59","date_gmt":"2025-09-20T19:21:59","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361371"},"modified":"2025-09-20T16:21:59","modified_gmt":"2025-09-20T19:21:59","slug":"reforma-tributaria-10-perguntas-e-respostas-sobre-a-lcp-214-2025","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-10-perguntas-e-respostas-sobre-a-lcp-214-2025\/","title":{"rendered":"Reforma Tribut\u00e1ria: 10 Perguntas e Respostas Sobre a LCP 214\/2025"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 2 minutos<\/small><\/p> <p data-start=\"0\" data-end=\"160\">Aqui est\u00e3o <strong data-start=\"11\" data-end=\"97\">10 perguntas e respostas essenciais sobre a Lei Complementar n\u00ba 214\/2025 (LCP 214\/2025)<\/strong>, que regulamenta a Reforma Tribut\u00e1ria a partir da EC 132\/2023:<\/p>\n<hr data-start=\"162\" data-end=\"165\" \/>\n<h3 data-start=\"167\" data-end=\"197\">1. O que \u00e9 a LCP 214\/2025?<\/h3>\n<p data-start=\"199\" data-end=\"577\"><strong data-start=\"199\" data-end=\"212\">Resposta:<\/strong><br data-start=\"212\" data-end=\"215\" \/>\u00c9 a lei complementar que institui tr\u00eas novos tributos no Brasil: o Imposto sobre Bens e Servi\u00e7os (IBS), a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) e o Imposto Seletivo (IS), conforme previsto na Emenda Constitucional 132\/2023. Ela tamb\u00e9m cria o Comit\u00ea Gestor do IBS e define normas para transi\u00e7\u00e3o, incid\u00eancia, base de c\u00e1lculo, al\u00edquotas e regras de creditamento.<\/p>\n<h3 data-start=\"584\" data-end=\"639\">2. Quais s\u00e3o os tributos substitu\u00eddos pela LCP 214?<\/h3>\n<p data-start=\"641\" data-end=\"705\"><strong data-start=\"641\" data-end=\"654\">Resposta:<\/strong><br data-start=\"654\" data-end=\"657\" \/>A LCP 214\/2025 substitui cinco tributos principais:<\/p>\n<ul data-start=\"706\" data-end=\"788\">\n<li data-start=\"706\" data-end=\"713\">\n<p data-start=\"708\" data-end=\"713\">PIS<\/p>\n<\/li>\n<li data-start=\"714\" data-end=\"724\">\n<p data-start=\"716\" data-end=\"724\">Cofins<\/p>\n<\/li>\n<li data-start=\"725\" data-end=\"733\">\n<p data-start=\"727\" data-end=\"733\">ICMS<\/p>\n<\/li>\n<li data-start=\"734\" data-end=\"741\">\n<p data-start=\"736\" data-end=\"741\">ISS<\/p>\n<\/li>\n<li data-start=\"742\" data-end=\"788\">\n<p data-start=\"744\" data-end=\"788\">IPI (em parte, com o novo Imposto Seletivo).<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"795\" data-end=\"816\">3. O que \u00e9 o IBS?<\/h3>\n<p data-start=\"818\" data-end=\"1108\"><strong data-start=\"818\" data-end=\"831\">Resposta:<\/strong><br data-start=\"831\" data-end=\"834\" \/>\u00c9 um imposto de compet\u00eancia <strong data-start=\"862\" data-end=\"910\">compartilhada entre Estados, DF e Munic\u00edpios<\/strong>, que incide sobre opera\u00e7\u00f5es com bens e servi\u00e7os. Tem car\u00e1ter <strong data-start=\"972\" data-end=\"990\">n\u00e3o cumulativo<\/strong>, com legisla\u00e7\u00e3o \u00fanica nacional, mas <strong data-start=\"1027\" data-end=\"1075\">al\u00edquotas definidas por cada ente federativo<\/strong> (art. 1\u00ba, I e art. 14, LCP 214).<\/p>\n<h3 data-start=\"1115\" data-end=\"1136\">4. O que \u00e9 a CBS?<\/h3>\n<p data-start=\"1138\" data-end=\"1389\"><strong data-start=\"1138\" data-end=\"1151\">Resposta:<\/strong><br data-start=\"1151\" data-end=\"1154\" \/>\u00c9 uma contribui\u00e7\u00e3o <strong data-start=\"1173\" data-end=\"1184\">federal<\/strong>, tamb\u00e9m sobre bens e servi\u00e7os, n\u00e3o cumulativa e baseada nos mesmos princ\u00edpios do IBS, como a <strong data-start=\"1278\" data-end=\"1294\">neutralidade<\/strong> e a <strong data-start=\"1299\" data-end=\"1316\">transpar\u00eancia<\/strong>. Sua al\u00edquota \u00e9 definida pela Uni\u00e3o (art. 1\u00ba, II e art. 14, I, LCP 214).<\/p>\n<h3 data-start=\"1396\" data-end=\"1449\">5. Qual \u00e9 o princ\u00edpio da neutralidade tribut\u00e1ria?<\/h3>\n<p data-start=\"1451\" data-end=\"1658\"><strong data-start=\"1451\" data-end=\"1464\">Resposta:<\/strong><br data-start=\"1464\" data-end=\"1467\" \/>Significa que os tributos <strong data-start=\"1493\" data-end=\"1536\">n\u00e3o devem distorcer decis\u00f5es econ\u00f4micas<\/strong>, ou seja, devem impactar o m\u00ednimo poss\u00edvel as escolhas de produ\u00e7\u00e3o, consumo e organiza\u00e7\u00e3o empresarial (art. 2\u00ba, LCP 214).<\/p>\n<h3 data-start=\"1665\" data-end=\"1706\">6. Como ser\u00e1 calculado o IBS e a CBS?<\/h3>\n<p data-start=\"1708\" data-end=\"1977\"><strong data-start=\"1708\" data-end=\"1721\">Resposta:<\/strong><br data-start=\"1721\" data-end=\"1724\" \/>A base de c\u00e1lculo \u00e9 o <strong data-start=\"1746\" data-end=\"1773\">valor total da opera\u00e7\u00e3o<\/strong>, incluindo valores cobrados a qualquer t\u00edtulo (juros, encargos, frete, seguros), mas excluindo os pr\u00f3prios tributos (IBS\/CBS) e alguns outros, como IPI e PIS\/Cofins residuais at\u00e9 2032 (art. 12, LCP 214).<\/p>\n<h3 data-start=\"1984\" data-end=\"2034\">7. Haver\u00e1 diferencia\u00e7\u00e3o entre bens e servi\u00e7os?<\/h3>\n<p data-start=\"2036\" data-end=\"2252\"><strong data-start=\"2036\" data-end=\"2049\">Resposta:<\/strong><br data-start=\"2049\" data-end=\"2052\" \/>N\u00e3o. Um dos objetivos \u00e9 <strong data-start=\"2076\" data-end=\"2133\">eliminar a distin\u00e7\u00e3o artificial entre bens e servi\u00e7os<\/strong> para fins de tributa\u00e7\u00e3o. Ambos seguem as mesmas regras gerais, salvo regimes espec\u00edficos (art. 3\u00ba e art. 4\u00ba, LCP 214).<\/p>\n<h3 data-start=\"2259\" data-end=\"2303\">8. O que s\u00e3o as al\u00edquotas de refer\u00eancia?<\/h3>\n<p data-start=\"2305\" data-end=\"2491\"><strong data-start=\"2305\" data-end=\"2318\">Resposta:<\/strong><br data-start=\"2318\" data-end=\"2321\" \/>S\u00e3o <strong data-start=\"2325\" data-end=\"2366\">valores definidos pelo Senado Federal<\/strong> que servem como par\u00e2metro para a cobran\u00e7a do IBS e da CBS, principalmente durante o per\u00edodo de transi\u00e7\u00e3o (art. 18, LCP 214).<\/p>\n<h3 data-start=\"2498\" data-end=\"2568\">9. Quem ser\u00e1 respons\u00e1vel pelo recolhimento no com\u00e9rcio eletr\u00f4nico?<\/h3>\n<p data-start=\"2570\" data-end=\"2774\"><strong data-start=\"2570\" data-end=\"2583\">Resposta:<\/strong><br data-start=\"2583\" data-end=\"2586\" \/>As <strong data-start=\"2589\" data-end=\"2613\">plataformas digitais<\/strong> (marketplaces) ser\u00e3o solidariamente respons\u00e1veis quando intermediarem opera\u00e7\u00f5es com fornecedores no exterior ou n\u00e3o registrados corretamente (art. 22, LCP 214).<\/p>\n<h3 data-start=\"2781\" data-end=\"2818\">10. Haver\u00e1 imunidades e isen\u00e7\u00f5es?<\/h3>\n<p data-start=\"2820\" data-end=\"3022\"><strong data-start=\"2820\" data-end=\"2833\">Resposta:<\/strong><br data-start=\"2833\" data-end=\"2836\" \/>Sim. Permanecem imunes as exporta\u00e7\u00f5es, os fornecimentos feitos por entes p\u00fablicos, templos religiosos, entidades sem fins lucrativos e certos produtos culturais (arts. 8\u00ba e 9\u00ba, LCP 214).<\/p>\n<p data-start=\"3151\" data-end=\"3309\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/plano-de-saude-e-cirurgia-estetica-quando-ha-complicacoes-a-cobertura-e-obrigatoria-stj\/\" rel=\"bookmark\">Plano de Sa\u00fade e Cirurgia Est\u00e9tica: Quando h\u00e1 Complica\u00e7\u00f5es, a Cobertura \u00e9 Obrigat\u00f3ria \u2013 STJ<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tire suas d\u00favidas sobre a LCP 214\/2025 com estas 10 perguntas e respostas essenciais sobre o novo sistema tribut\u00e1rio do Brasil.<\/p>\n","protected":false},"author":8,"featured_media":9960361372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5231],"tags":[5233,5232,5430,1482],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361371","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-cbs","tag-ibs","tag-lcp214","tag-reforma-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361371","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=9960361371"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361371\/revisions"}],"predecessor-version":[{"id":9960361373,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361371\/revisions\/9960361373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361372"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}