{"id":6268,"date":"2025-08-20T11:39:01","date_gmt":"2025-08-20T14:39:01","guid":{"rendered":"https:\/\/dnafinanceiro.com\/blog\/?p=6268"},"modified":"2025-08-22T18:19:45","modified_gmt":"2025-08-22T21:19:45","slug":"reforma-tributaria-2025","status":"publish","type":"post","link":"https:\/\/dnafinanceiro.com\/blog\/reforma-tributaria-2025\/","title":{"rendered":"Reforma Tribut\u00e1ria 2025: tudo o que voc\u00ea precisa saber sobre as mudan\u00e7as no sistema tribut\u00e1rio brasileiro"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A Reforma Tribut\u00e1ria \u00e9 um dos temas mais aguardados e debatidos no cen\u00e1rio econ\u00f4mico brasileiro. Em 2025, ela avan\u00e7ou de forma concreta com a aprova\u00e7\u00e3o da <strong>Lei Complementar 214\/2025<\/strong>, que regulamenta a <strong>EC 132\/2023<\/strong> e estabelece a transi\u00e7\u00e3o para um <strong>IVA dual<\/strong> formado pelo <strong>IBS (Imposto sobre Bens e Servi\u00e7os)<\/strong>, o <strong>CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong> e o <strong>Imposto Seletivo (IS)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea \u00e9 empres\u00e1rio, contador ou gestor financeiro, este guia atualizado em <strong>20 de agosto de 2025<\/strong> vai mostrar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O que j\u00e1 foi aprovado e est\u00e1 em vigor.<br><\/li>\n\n\n\n<li>O que ainda falta ser regulamentado.<br><\/li>\n\n\n\n<li>O cronograma de implementa\u00e7\u00e3o at\u00e9 2033.<br><\/li>\n\n\n\n<li>Os principais impactos pr\u00e1ticos para empresas e escrit\u00f3rios de contabilidade.<br><\/li>\n\n\n\n<li>Os passos que devem ser seguidos j\u00e1 a partir de agora.<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div role=\"main\" id=\"formulario-de-interesse-em-contabilidade-online-blog-7f7dae08cf5b4936ea0a\"><\/div><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><script type=\"text\/javascript\"> new RDStationForms('formulario-de-interesse-em-contabilidade-online-blog-7f7dae08cf5b4936ea0a', 'UA-43028256-2').createForm();<\/script>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_ja_esta_valendo_com_a_Reforma_Tributaria\"><\/span><strong>O que j\u00e1 est\u00e1 valendo com a Reforma Tribut\u00e1ria<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>LC 214\/2025<\/strong> estabeleceu a base do novo modelo de tributa\u00e7\u00e3o sobre consumo. Alguns pontos centrais:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IBS e CBS<\/strong>: substituem gradualmente ICMS, ISS, PIS e Cofins.<br><\/li>\n\n\n\n<li><strong>Imposto Seletivo (IS)<\/strong>: incide sobre bens nocivos \u00e0 sa\u00fade e ao meio ambiente, como cigarros, bebidas e min\u00e9rios (com teto de 0,25% na extra\u00e7\u00e3o).<br><\/li>\n\n\n\n<li><strong>Cesta B\u00e1sica Nacional<\/strong>: al\u00edquota zero para itens essenciais como arroz, feij\u00e3o, leite e carnes.<br><\/li>\n\n\n\n<li><strong>Al\u00edquotas reduzidas<\/strong>: descontos de 30% a 70% para setores priorit\u00e1rios, como sa\u00fade e educa\u00e7\u00e3o.<br><\/li>\n\n\n\n<li><strong>Cashback<\/strong>: devolu\u00e7\u00e3o de impostos para fam\u00edlias de baixa renda cadastradas no Cad\u00danico, aplic\u00e1vel em contas de consumo.<br><\/li>\n\n\n\n<li><strong>Cr\u00e9dito condicionado<\/strong>: cr\u00e9ditos tribut\u00e1rios s\u00f3 poder\u00e3o ser usados se o imposto da etapa anterior tiver sido efetivamente pago.<br><\/li>\n\n\n\n<li><strong>Split payment<\/strong>: o recolhimento do IBS e da CBS ser\u00e1 feito automaticamente no momento do pagamento, reduzindo inadimpl\u00eancia.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ano-teste_em_2026_e_transicao_ate_2033\"><\/span><strong>Ano-teste em 2026 e transi\u00e7\u00e3o at\u00e9 2033<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O ano de <strong>2026 ser\u00e1 um per\u00edodo de testes<\/strong>. Nesse per\u00edodo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CBS ter\u00e1 al\u00edquota de 0,9%<\/strong>.<br><\/li>\n\n\n\n<li><strong>IBS ter\u00e1 al\u00edquota de 0,1%<\/strong>.<br><\/li>\n\n\n\n<li>As cobran\u00e7as ter\u00e3o compensa\u00e7\u00f5es para que n\u00e3o haja aumento real de carga tribut\u00e1ria.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A transi\u00e7\u00e3o completa ocorrer\u00e1 at\u00e9 <strong>2033<\/strong>, quando todos os tributos sobre consumo atuais ser\u00e3o substitu\u00eddos pelo novo modelo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Obrigacoes_acessorias_e_documentos_fiscais\"><\/span><strong>Obriga\u00e7\u00f5es acess\u00f3rias e documentos fiscais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A partir de <strong>1\u00ba de janeiro de 2026<\/strong>, a <strong>NFS-e nacional ser\u00e1 obrigat\u00f3ria<\/strong> em todos os munic\u00edpios. Prefeituras precisam aderir at\u00e9 o fim de 2025.<br><\/li>\n\n\n\n<li>O <strong>CONFAZ<\/strong> j\u00e1 publicou ajustes para adequar NF-e, NFC-e e CT-e aos novos campos de IBS, CBS e IS.<br><\/li>\n\n\n\n<li>Empresas precisam revisar seus <strong>sistemas de ERP<\/strong> e de emiss\u00e3o de documentos fiscais para garantir conformidade j\u00e1 em 2025.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_muda_para_empresas_do_Simples_Nacional\"><\/span><strong>O que muda para empresas do Simples Nacional<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O Simples Nacional continuar\u00e1 existindo, mas com novidades:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O IBS\/CBS poder\u00e1 ser <strong>cobrado \u201cpor dentro\u201d<\/strong> do Simples (permitindo transfer\u00eancia de cr\u00e9ditos limitados).<br><\/li>\n\n\n\n<li>Ou poder\u00e1 ser <strong>cobrado \u201cpor fora\u201d<\/strong>, como ocorre no regime normal.<br>Essa decis\u00e3o estrat\u00e9gica deve ser avaliada por contadores, j\u00e1 que pode afetar competitividade e precifica\u00e7\u00e3o.<br><\/li>\n<\/ul>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/lp\/mudar-de-contador?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=banner-abertura-empresa-campanha-janeiro\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg\" alt=\"\" class=\"wp-image-5507\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg 1024w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-300x69.jpg 300w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-768x176.jpg 768w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1536x353.jpg 1536w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-2048x470.jpg 2048w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1200x276.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/figure>\n    <\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_ainda_esta_pendente_de_regulamentacao\"><\/span><strong>O que ainda est\u00e1 pendente de regulamenta\u00e7\u00e3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar dos avan\u00e7os, ainda faltam defini\u00e7\u00f5es importantes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PLP 108\/2024<\/strong>: cria o Comit\u00ea Gestor do IBS, define regras de distribui\u00e7\u00e3o de receitas entre estados e munic\u00edpios e detalha o contencioso administrativo. O projeto est\u00e1 em an\u00e1lise no Senado.<br><\/li>\n\n\n\n<li><strong>Al\u00edquotas finais<\/strong>: a al\u00edquota de refer\u00eancia do IVA ainda ser\u00e1 definida, com promessa do governo de manter a carga abaixo de <strong>26,5% at\u00e9 2030<\/strong>.<br><\/li>\n\n\n\n<li><strong>Detalhes do split payment<\/strong>: os modelos de opera\u00e7\u00e3o com institui\u00e7\u00f5es de pagamento e bancos ser\u00e3o detalhados em atos infralegais.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cronograma_pratico_da_Reforma_Tributaria\"><\/span><strong>Cronograma pr\u00e1tico da Reforma Tribut\u00e1ria<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025<\/strong>: ajustes de sistemas e ades\u00e3o de munic\u00edpios \u00e0 NFS-e.<br><\/li>\n\n\n\n<li><strong>Jan\/2026<\/strong>: NFS-e obrigat\u00f3ria e in\u00edcio do ano-teste com al\u00edquotas reduzidas.<br><\/li>\n\n\n\n<li><strong>2027\u20132028<\/strong>: cobran\u00e7a efetiva em patamares reduzidos e in\u00edcio da opera\u00e7\u00e3o do split payment.<br><\/li>\n\n\n\n<li><strong>2029\u20132032<\/strong>: transi\u00e7\u00e3o gradual, substituindo ICMS, ISS, PIS e Cofins.<br><\/li>\n\n\n\n<li><strong>2033<\/strong>: consolida\u00e7\u00e3o total do novo modelo tribut\u00e1rio.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Passos_praticos_para_empresas_e_contadores_ja_em_2025\"><\/span><strong>Passos pr\u00e1ticos para empresas e contadores j\u00e1 em 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revisar <strong>cadastros fiscais<\/strong> (CNAE, NCM, servi\u00e7os).<br><\/li>\n\n\n\n<li>Adequar <strong>ERPs e emissores de DF-e<\/strong> para suportar IBS, CBS e IS.<br><\/li>\n\n\n\n<li>Garantir que os <strong>munic\u00edpios clientes estejam aderidos<\/strong> \u00e0 NFS-e nacional.<br><\/li>\n\n\n\n<li>Ajustar pol\u00edticas de <strong>cr\u00e9dito tribut\u00e1rio<\/strong> para a regra do pagamento efetivo.<br><\/li>\n\n\n\n<li>Mapear o fluxo de <strong>split payment<\/strong> e seu impacto no caixa.<br><\/li>\n\n\n\n<li>Definir estrat\u00e9gia para clientes do <strong>Simples Nacional<\/strong>.<br><\/li>\n\n\n\n<li>Atualizar <strong>contratos, pre\u00e7os e treinamentos internos<\/strong>.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_esperar_daqui_para_frente\"><\/span><strong>O que esperar daqui para frente<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os pr\u00f3ximos meses ser\u00e3o decisivos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O Senado deve votar o <strong>PLP 108\/2024<\/strong> ainda este ano.<br><\/li>\n\n\n\n<li>A Receita Federal e o Comit\u00ea Gestor do IBS v\u00e3o publicar regulamenta\u00e7\u00f5es detalhando split payment, regras de cr\u00e9dito e obriga\u00e7\u00f5es acess\u00f3rias.<br><\/li>\n\n\n\n<li>As empresas que se anteciparem estar\u00e3o mais preparadas para 2026, evitando correrias de \u00faltima hora.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span><strong>Conclus\u00e3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Reforma Tribut\u00e1ria representa uma das maiores mudan\u00e7as j\u00e1 vistas no sistema tribut\u00e1rio brasileiro. Com um cronograma que vai at\u00e9 2033, o desafio das empresas e escrit\u00f3rios de contabilidade ser\u00e1 <strong>adaptar processos, sistemas e rotinas fiscais<\/strong> j\u00e1 em 2025 para estarem prontos no ano-teste de 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>DNA Financeiro<\/strong> apoia contadores em todo o Brasil com solu\u00e7\u00f5es de automa\u00e7\u00e3o, integra\u00e7\u00e3o de documentos fiscais e ferramentas de gest\u00e3o financeira que ajudam a acompanhar as mudan\u00e7as da Reforma Tribut\u00e1ria com seguran\u00e7a e efici\u00eancia.<\/p>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/lp\/para-contadores?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=banner-abertura-empresa-campanha-janeiro\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-1024x235.jpg\" alt=\"\" class=\"wp-image-5505\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-1024x235.jpg 1024w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-300x69.jpg 300w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-768x176.jpg 768w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-1536x353.jpg 1536w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-2048x470.jpg 2048w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-1200x276.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/figure>\n    <\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Reforma Tribut\u00e1ria \u00e9 um dos temas mais aguardados e debatidos no cen\u00e1rio econ\u00f4mico brasileiro. Em 2025, ela avan\u00e7ou de forma concreta com a aprova\u00e7\u00e3o da Lei Complementar 214\/2025, que regulamenta a EC 132\/2023 e estabelece a transi\u00e7\u00e3o para um IVA dual formado pelo IBS (Imposto sobre Bens e Servi\u00e7os), o CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os) e o Imposto Seletivo (IS).<\/p>\n","protected":false},"author":11,"featured_media":6284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_monsterinsights_skip_tracking":false,"_mbp_gutenberg_autopost":false,"h5ap_radio_sources":[],"footnotes":""},"categories":[58,59,61],"tags":[77,19,45,16],"class_list":["post-6268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao-empresarial","category-gestao-financeira","category-nota-fiscal-eletronica","tag-contabilidade","tag-emissao-nota-fiscal","tag-empreendedorismo","tag-gestao"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"A Reforma Tribut\u00e1ria \u00e9 um dos temas mais aguardados e debatidos no cen\u00e1rio econ\u00f4mico brasileiro. 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