{"id":634,"date":"2026-03-25T23:46:48","date_gmt":"2026-03-25T23:46:48","guid":{"rendered":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/?p=634"},"modified":"2026-03-25T23:46:48","modified_gmt":"2026-03-25T23:46:48","slug":"reforma-tributaria-sancionado-o-plp-68-2024-e-convertido-em-lei-complementar-no-214-2015","status":"publish","type":"post","link":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/reforma-tributaria-sancionado-o-plp-68-2024-e-convertido-em-lei-complementar-no-214-2015\/","title":{"rendered":"Reforma Tribut\u00e1ria: sancionado o PLP 68\/2024 e convertido em Lei Complementar n\u00ba 214\/2015"},"content":{"rendered":"\n<p>Sancionada em 16\/01\/2025 o PLP 68\/2024 &#8211; projeto de lei que regulamenta a reforma tribut\u00e1ria &#8211; que converteu o referido projeto na Lei Complementar n\u00ba 214\/2025.<br><br>A nova legisla\u00e7\u00e3o prev\u00ea a unifica\u00e7\u00e3o de cinco tributos (ICMS, ISS, IPI, PIS e Cofins) em um sistema de Imposto sobre Valor Agregado (IVA), composto pelo Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS).<\/p>\n\n\n\n<p>O Presidente da Rep\u00fablica realizou 15 vetos da Lei Complementar n. 214\/2025 que possui 544 artigos. Os vetos ser\u00e3o agora analisados pelo Congresso Nacional, que pode mant\u00ea-los ou n\u00e3o. Vejamos os principais vetos:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Atividades Isentas de IBS e CBS (Art. 26, V e X, \u00a0\u00a71\u00ba, III, \u00a7\u00a7 5\u00ba, 6\u00ba e 8\u00ba)<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Exclus\u00e3o de fundos de investimento e patrimoniais, como previsto na Lei n\u00ba 13.800\/2019.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Responsabilidade Solid\u00e1ria (Art. 36, \u00a7 2\u00ba)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Retirada da previs\u00e3o da responsabilidade solidariamente do adquirente pelo pagamento do IBS e CBS em opera\u00e7\u00f5es espec\u00edficas.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Insumos Agropecu\u00e1rios (Art. 138, \u00a7\u00a7 4\u00ba e 9\u00ba)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Vetos \u00e0 ajustes e redu\u00e7\u00e3o em 60% das al\u00edquotas do IBS e da CBS incidentes sobre o fornecimento dos insumos agropecu\u00e1rios e aqu\u00edcolas relacionados na lei, para produtores n\u00e3o contribuintes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Servi\u00e7os Financeiros (Art. 183, \u00a7 4\u00ba e Art. 231, \u00a7 1\u00ba, III)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Altera\u00e7\u00f5es sobre a aplica\u00e7\u00e3o do regime especial e isen\u00e7\u00f5es na importa\u00e7\u00e3o de servi\u00e7os financeiros, nos termos da Lei n\u00ba 13.800\/19.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Opera\u00e7\u00f5es Imobili\u00e1rias (Art. 252, \u00a7 1\u00ba, III)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Exclus\u00e3o da incid\u00eancia de IBS e CBS em opera\u00e7\u00f5es de loca\u00e7\u00e3o, cess\u00e3o onerosa e arrendamento.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico e Intima\u00e7\u00f5es (Arts. 332 e 334)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Vetos relacionados ao funcionamento do DTE &#8211; Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exporta\u00e7\u00f5es e Imposto Seletivo (Art. 413, I)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Altera\u00e7\u00f5es na n\u00e3o incid\u00eancia sobre exporta\u00e7\u00f5es de bens e servi\u00e7os.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Zona Franca de Manaus (Art. 444, \u00a7 5\u00ba e Art. 454, \u00a7 1\u00ba, II)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Mudan\u00e7as nos incentivos fiscais e crit\u00e9rios para redu\u00e7\u00e3o de al\u00edquotas.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Importa\u00e7\u00e3o e Cr\u00e9ditos Presumidos (Art. 462, \u00a7 5\u00ba)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Altera\u00e7\u00f5es nas regras de apropria\u00e7\u00e3o de cr\u00e9ditos para contribuintes importadores.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Disposi\u00e7\u00f5es Gerais e Administrativas (Arts. 494 e 495)<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Exclus\u00e3o de normas sobre atos conjuntos entre o Executivo e o Comit\u00ea Gestor do IBS e a recria\u00e7\u00e3o da ESAF &#8211; Escola de Administra\u00e7\u00e3o Fazend\u00e1ria.<\/p>\n\n\n\n<p><strong>Impactos e Inova\u00e7\u00f5es da Reforma Tribut\u00e1ria<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Unifica\u00e7\u00e3o Tribut\u00e1ria:<\/strong> Simplifica\u00e7\u00e3o do sistema com a cria\u00e7\u00e3o do IVA e mecanismos como o <em>split payment<\/em> (segrega\u00e7\u00e3o autom\u00e1tica dos tributos) e o <em>cashback<\/em> (devolu\u00e7\u00e3o de impostos).<\/li>\n\n\n\n<li><strong>Imposto Seletivo:<\/strong> Aplic\u00e1vel a produtos considerados prejudiciais \u00e0 sa\u00fade, como cigarros e bebidas alco\u00f3licas.<\/li>\n\n\n\n<li><strong>Exce\u00e7\u00f5es:<\/strong> Alimentos da cesta b\u00e1sica ter\u00e3o tributa\u00e7\u00e3o zerada.<\/li>\n<\/ul>\n\n\n\n<p>Leia a \u00edntegra da LC 214\/2025 em: <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\">https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sancionada em 16\/01\/2025 o PLP 68\/2024 &#8211; projeto de lei que regulamenta a reforma tribut\u00e1ria &#8211; que converteu o referido [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_kadence_starter_templates_imported_post":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-634","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/comments?post=634"}],"version-history":[{"count":1,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/634\/revisions"}],"predecessor-version":[{"id":635,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/634\/revisions\/635"}],"wp:attachment":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/media?parent=634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/categories?post=634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/tags?post=634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}