Reforma Tributária Simplificada

[{"selector":"#anim-656178b7-3eb5-4ea6-8e5c-6778077f3a9c","keyframes":{"opacity":[0,1]},"delay":100,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-41df7546-5a33-4396-ad8b-5ec6eb9ec154","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Entenda de forma direta a Reforma Tributária, seus impactos no consumo, tributos e contadores.

Você sabia?

[{"selector":"#anim-c34ae3e3-b9f4-4a79-9720-54f354843ab5","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bb94ad6f-a1d4-48b9-bb82-0d63520f2f03","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bc8ba077-2756-476a-8dda-3f6132e8fd72","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e6786093-a992-4949-9f0e-78201b17f450","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-17512bfe-72b8-43e3-8834-40f65003df4f","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] A Reforma Tributária visa simplificar cinco impostos – ICMS, ISS, IPI, PIS e Cofins – em dois: CBS e IBS.

Base legal:

[{"selector":"#anim-f3d5347d-012b-4f24-8050-caf9af88df68","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-768dd99d-088a-4f37-b034-8d56ba15007d","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6eb8a983-1b7d-4d7c-850b-56935837c83f","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-464419a2-9d8e-417e-873a-c900426470a7","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ee285112-0878-48fd-a8ff-daed5282d87e","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] Emenda Constitucional 132 foi promulgada em 20 de dezembro de 2023 , estabelecendo a unificação pública nacional.

[{"selector":"#anim-913852b6-a010-41a0-97c5-04efe84ac7d0","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-13ca4ea3-78ce-42d6-b4be-8adf595f8db6","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-308cbc2c-e196-4ece-9b72-a24b523f3a5f","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] LC 214, de janeiro de 2025 , regulamentou a operacionalização dos novos tributos.

Acesse agora

Automatize o controle de prazos com o Sistema Contábil Makro .

Pilares:

[{"selector":"#anim-3ca3d6fc-8a3c-4a74-8275-9776630ad4a9","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7f21314d-fc3c-4594-8750-0fcb567ad7b5","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e47f353d-1da7-442a-a9d7-52ee41c12cbe","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-89ce847a-9a7e-47c0-a8e7-c9af3860ebde","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-962078f2-48a7-4904-83c7-8ea02c2308f1","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] – CBS (federal) reúne PIS, Cofins, IPI – IBS (estadual/municipal) substitui ICMS e ISS

Modelo de IVA dual:

[{"selector":"#anim-f61a7e31-d971-4de3-b2a5-f0fae85e32ea","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1627988f-bb9f-426b-a22d-fcdb33ebe479","keyframes":{"transform":["translate3d(-116.90141%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6db051cc-fcec-475e-ad2b-d2fa689d0f1d","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3042e604-53a4-40f5-a29e-976a53d09032","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7a104cd6-2eb6-49a2-ac03-34d0a1586a93","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] tributos no consumo com crédito tributário ao longo da cadeia produtiva.

Fim da cumulatividade:

[{"selector":"#anim-a0ec252a-a057-402f-a8cb-0801816ce155","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-603ce473-693f-4e7d-98d7-854fc86d6da6","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-50545ae7-694d-46e0-b7dc-a8224c805333","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1aeeb007-a368-43c1-b2e1-b21704740f83","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1ca285c5-8a07-4ee7-b138-58747144a9be","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] empresas podem abater impostos já pagos — menos burocracia e mais transparência.

Imposto Seletivo (IS):

[{"selector":"#anim-147194cc-4ece-4557-992a-7eb131b3e50e","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0cde80ab-94b6-4116-93c8-bccad17e3910","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eb4e363e-3dfe-4892-9bd3-554922ab4964","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2b1ab86d-6d24-4d1f-b52d-4486f488d23b","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-26fa7b97-3cee-49cc-a31d-1a327c41d358","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] tributa produtos prejudiciais, como bebidas e cigarros, para reduzir consumo.

Aprenda a lidar com a Reforma Tributária na prática.

Isenção CadÚnico:

[{"selector":"#anim-92e8fbcf-11f3-4f45-a4b5-cbdee0675105","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-415790e4-ebc8-473b-b620-fdbee506a3ae","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-cf0b9560-42f9-4736-b90b-4e4bf5ad625e","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e8b613a9-29af-481a-9bb7-69e123ce165c","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7ff49e9f-e876-46c8-b561-b78318b87354","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] famílias de baixa renda recebem cashback de CBS e parte do IBS a partir de 2027 .

Prazos NF-e/NFC-e:

[{"selector":"#anim-d1a11d9d-eb32-4012-b262-6a6780f80965","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-af04a792-3197-42a1-8b14-ee4b986dbb5a","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-39c21cff-e591-4e9b-96ce-649948bf81cb","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0e7ad5c3-a243-459d-8556-eae96d136094","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-226b50d5-9c4d-48a3-8523-00e70cc86672","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] testes já em julho de 2025 , produção obrigatória em janeiro de 2026 .

Plataforma Tributária Serpro:

[{"selector":"#anim-f574f86f-3391-4f90-92f5-cf89231a7cbc","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2c517567-d5ef-4087-a94d-609515b9eaad","keyframes":{"transform":["translate3d(-113.44538%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-75bd76b7-454f-4d7f-96c0-6e78c1f59649","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d2cae98e-ee09-4007-8f3b-5e9f5d006115","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7c6a75d0-cd34-41a1-9f1e-347f2987641f","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] será lançada em 2026 , integrando CBS e IBS em nuvem governamental.

[{"selector":"#anim-3462ad29-d3e2-4217-aa5e-3d6887305429","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eec11290-2d11-4363-9524-e3ab7671a5d4","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-309b645e-f771-4327-bb74-9a88bd7a3534","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] Transição gradual de 2026 a 2032; tributos antigos extintos até 2033 .

Leia o artigo completo:

[{"selector":"#anim-ef9f308d-b7fb-430b-8d4a-3e32561464e0","keyframes":{"opacity":[0,1]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6e5302ca-16db-4316-b041-b2a9e57ff9c2","keyframes":{"transform":["translate3d(-114.86069%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":1000,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5ef9faec-c228-470c-b49f-2ee3cce05ece","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f2e84e66-2ebd-48ec-a588-4d97e3ca2260","keyframes":{"transform":["translate3d(-785.7142%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":100,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a8b9fc74-03fd-4382-97f9-e3304cb8c34b","keyframes":{"opacity":[0,1]},"delay":100,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] Esteja à frente da Reforma Tributária!

Reforma Tributária Simplificada

Você sabia?

Base legal:

Acesse agora

Acesse agora

Sistema Contábil Makro.

Pilares:

Modelo de IVA dual:

Fim da cumulatividade:

Imposto Seletivo (IS):

Aprenda a lidar com a Reforma Tributária na prática.

🎯 Curso Fiscal na Prática

Acesse agora

Acesse agora

Isenção CadÚnico:

Prazos NF-e/NFC-e:

Plataforma Tributária Serpro:

Leia o artigo completo:

clique aqui

clique aqui