{"id":254,"date":"2026-09-21T11:52:14","date_gmt":"2026-09-21T14:52:14","guid":{"rendered":"https:\/\/blog.buratigt.com.br\/?p=254"},"modified":"2026-09-30T16:07:57","modified_gmt":"2026-09-30T19:07:57","slug":"qual-e-o-cronograma-da-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/buratigt.com.br\/blog\/qual-e-o-cronograma-da-reforma-tributaria\/","title":{"rendered":"Qual \u00e9 o cronograma da reforma tribut\u00e1ria?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>O cronograma da reforma tribut\u00e1ria prev\u00ea uma transi\u00e7\u00e3o longa para o novo sistema sobre o consumo, dividida em etapas bem definidas:<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Etapas do cronograma ano a ano<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2023<\/strong>: A <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/emendas\/emc\/emc132.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Emenda Constitucional n\u00ba 132<\/a>, promulgada em 20 de dezembro, estabelece as bases constitucionais da Reforma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2024\u20132025<\/strong>: Tramita\u00e7\u00e3o da legisla\u00e7\u00e3o complementar. Em janeiro de 2025, a Lei Complementar n\u00ba 214 regulamenta o IBS, a CBS e o Imposto Seletivo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2026<\/strong>: Ano de testes e adapta\u00e7\u00e3o operacional, com al\u00edquotas simb\u00f3licas (CBS em 0,9% e IBS em 0,1%) e a entrada gradual dos novos leiautes de documentos fiscais eletr\u00f4nicos: NF-e, NFC-e e CT-e a partir de agosto; NFS-e e NFCom a partir de outubro; o Simples Nacional passando a usar o NFS-e padr\u00e3o em novembro; e a amplia\u00e7\u00e3o para novos setores em dezembro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2027<\/strong>: PIS e Cofins s\u00e3o extintos e a CBS passa a ser cobrada de fato. O Imposto Seletivo entra em vigor e o IPI \u00e9 reduzido a zero (exceto na Zona Franca de Manaus). O IBS segue em fase de teste, a 0,1%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2028<\/strong>: O IBS permanece em 0,1%, e a CBS tem uma pequena redu\u00e7\u00e3o de 0,1 ponto percentual.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Transi\u00e7\u00e3o de ICMS e ISS e sistema completo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2029 a 2032<\/strong>: In\u00edcio da substitui\u00e7\u00e3o gradual de ICMS e ISS: os tributos estaduais e municipais v\u00e3o perdendo peso progressivamente (90% em 2029, 80% em 2030, 70% em 2031 e 60% em 2032), na mesma propor\u00e7\u00e3o em que o IBS ganha for\u00e7a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2033<\/strong>: ICMS e ISS s\u00e3o extintos. O novo sistema passa a operar de forma integral: IBS, CBS e Imposto Seletivo consolidados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para entender os tributos envolvidos nesse cronograma da reforma tribut\u00e1ria, veja <a href=\"https:\/\/blog.buratigt.com.br\/o-que-e-a-cbs-e-a-lc-214-2025\/\">o que \u00e9 a CBS e a LC 214\/2025<\/a> e <a href=\"https:\/\/blog.buratigt.com.br\/o-que-e-o-sistema-de-iva-dual\/\">o que \u00e9 o sistema de IVA dual<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=5541984677806&amp;text=Ol%C3%A1%21+Vim+pelo+site+da+Burati+GT+e+quero+solicitar+uma+an%C3%A1lise.&amp;type=phone_number&amp;app_absent=0\" style=\"background-color:#ff6709\"><strong>Falar com um consultor Burati GT<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<pre class=\"wp-block-verse has-text-align-center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6709\" class=\"has-inline-color\">Cadastre-se para falar com um especialista Burati GT!<\/mark><\/strong><\/pre>\n\n\n<div class='fluentform ff-default fluentform_wrapper_4  ff_guten_block ff_guten_block-4 ffs_default_wrap'><form data-form_id=\"4\" id=\"fluentform_4\" class=\"frm-fluent-form fluent_form_4 ff-el-form-top ff_form_instance_4_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_4_1\" method=\"POST\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 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2023:\u2026<\/p>\n","protected":false},"author":1,"featured_media":285,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[89],"tags":[80,10,33,93,15,9,8],"class_list":["post-254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duvidas","tag-80","tag-cbs","tag-contador","tag-duvidas","tag-fiscal","tag-ibs","tag-reforma-tributaria"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Veja o cronograma da reforma tribut\u00e1ria ano a ano: testes em 2026, CBS em 2027, transi\u00e7\u00e3o de ICMS e ISS at\u00e9 2032 e sistema completo em 2033.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Burati GT\"\/>\n\t<link rel=\"canonical\" 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