{"id":255,"date":"2026-09-21T11:52:15","date_gmt":"2026-09-21T14:52:15","guid":{"rendered":"https:\/\/blog.buratigt.com.br\/?p=255"},"modified":"2026-09-30T16:07:50","modified_gmt":"2026-09-30T19:07:50","slug":"o-que-e-a-cbs-e-a-lc-214-2025","status":"publish","type":"post","link":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/","title":{"rendered":"O que \u00e9 a CBS e a LC 214\/2025?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">O que \u00e9 a CBS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong> \u00e9 a nova contribui\u00e7\u00e3o federal sobre valor agregado que substitui o PIS e a Cofins, unificando dois tributos em um s\u00f3, com regras mais simples e administra\u00e7\u00e3o pela Receita Federal. Funciona no sistema de d\u00e9bito e cr\u00e9dito (a empresa se credita do que pagou nas aquisi\u00e7\u00f5es e recolhe apenas sobre o valor agregado em cada etapa da cadeia), segue o princ\u00edpio do destino (a receita \u00e9 apropriada onde o bem ou servi\u00e7o \u00e9 consumido) e \u00e9 calculada &#8220;por fora&#8221;, ou seja, n\u00e3o comp\u00f5e a pr\u00f3pria base de c\u00e1lculo. Exporta\u00e7\u00f5es t\u00eam al\u00edquota zero, com direito integral aos cr\u00e9ditos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">O que \u00e9 a LC 214\/2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 a <strong><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei Complementar n\u00ba 214\/2025<\/a><\/strong> \u00e9 a primeira norma que regulamenta, na pr\u00e1tica, a Emenda Constitucional n\u00ba 132\/2023, a emenda que criou a Reforma Tribut\u00e1ria. \u00c9 ela quem detalha como IBS e CBS efetivamente funcionam, ambos sob o regime de n\u00e3o cumulatividade plena sobre opera\u00e7\u00f5es com bens, servi\u00e7os e direitos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Principais pontos da LC 214\/2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Entre os principais pontos da LC 214\/2025 est\u00e3o: o cashback, um sistema de devolu\u00e7\u00e3o autom\u00e1tica de tributos para fam\u00edlias inscritas no Cadastro \u00danico; isen\u00e7\u00f5es e al\u00edquotas diferenciadas para itens como medicamentos, cesta b\u00e1sica, sa\u00fade, educa\u00e7\u00e3o, transporte coletivo e insumos agropecu\u00e1rios; e a cria\u00e7\u00e3o do Comit\u00ea Gestor do IBS, respons\u00e1vel por coordenar a arrecada\u00e7\u00e3o e a distribui\u00e7\u00e3o das receitas entre os entes federativos. A transi\u00e7\u00e3o prevista pela lei acompanha o cronograma geral da Reforma, entre 2026 e 2033.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para ver as datas de cada etapa, confira <a href=\"https:\/\/blog.buratigt.com.br\/qual-e-o-cronograma-da-reforma-tributaria\/\">o cronograma da reforma tribut\u00e1ria<\/a>. E, para entender como CBS e IBS convivem, leia <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: 0!important;overflow:hidden;\">F1_Burati<\/legend><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"ak_\"><label>&#916;<textarea name=\"ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"ak_js\" value=\"123\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><input type='hidden' name='__fluent_form_embded_post_id' value='255' \/><input type=\"hidden\" id=\"_fluentform_4_fluentformnonce\" name=\"_fluentform_4_fluentformnonce\" value=\"567491507f\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/blog\/wp-json\/wp\/v2\/posts\/255\" \/><div data-type=\"name-element\" data-name=\"Nome\" class=\" ff-field_container ff-name-field-wrapper\" ><div class='ff-t-container'><div class='ff-t-cell '><div class='ff-el-group ff-el-form-top'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_Nome_first_name_' id='label_ff_4_Nome_first_name_' >Nome<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"Nome[first_name]\" id=\"ff_4_Nome_first_name_\" class=\"ff-el-form-control\" autocomplete=\"given-name\" aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><div class='ff-t-cell '><div class='ff-el-group ff-el-form-top'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_Nome_last_name_' id='label_ff_4_Nome_last_name_' >Sobrenome<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"Nome[last_name]\" id=\"ff_4_Nome_last_name_\" class=\"ff-el-form-control\" autocomplete=\"family-name\" aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_input_mask' id='label_ff_4_input_mask' aria-label=\"WhatsApp\">WhatsApp<\/label><\/div><div class='ff-el-input--content'><input autocomplete=\"tel\" type=\"text\" name=\"input_mask\" data-mask=\"(00) 0000-0000\" class=\"ff-el-form-control\" data-name=\"input_mask\" inputmode=\"numeric\" id=\"ff_4_input_mask\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_email' id='label_ff_4_email' aria-label=\"E-mail\">E-mail<\/label><\/div><div class='ff-el-input--content'><input autocomplete=\"email\" type=\"email\" name=\"email\" id=\"ff_4_email\" class=\"ff-el-form-control\" data-name=\"email\"  aria-invalid=\"false\" aria-required=false><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_input_text' id='label_ff_4_input_text' aria-label=\"Empresa\">Empresa<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" data-name=\"input_text\" id=\"ff_4_input_text\"  aria-invalid=\"false\" aria-required=false><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_perfil' id='label_ff_4_perfil' aria-label=\"Perfil\">Perfil<\/label><\/div><div class='ff-el-input--content'><select name=\"perfil\" id=\"ff_4_perfil\" class=\"ff-el-form-control\" data-name=\"perfil\" data-calc_value=\"0\"  aria-invalid=\"false\" aria-required=\"true\" aria-labelledby=\"label_ff_4_perfil\"><option value=\"\">Selecione<\/option><option value=\"Contador\"  >Contador<\/option><option value=\"Advogado\"  >Advogado<\/option><option value=\"Consultor tribut\u00e1rio\"  >Consultor tribut\u00e1rio<\/option><option value=\"Empresa\"  >Empresa<\/option><\/select><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_interesse' id='label_ff_4_interesse' aria-label=\"Gostaria de mais informa\u00e7\u00f5es sobre\">Gostaria de mais informa\u00e7\u00f5es sobre<\/label><\/div><div class='ff-el-input--content'><select name=\"interesse\" id=\"ff_4_interesse\" class=\"ff-el-form-control\" data-name=\"interesse\" data-calc_value=\"0\"  aria-invalid=\"false\" aria-required=\"true\" aria-labelledby=\"label_ff_4_interesse\"><option value=\"\">Selecione<\/option><option value=\"Ser parceiro Burati\"  >Ser parceiro Burati<\/option><option value=\"Projeto de Reforma Tribut\u00e1ria\"  >Projeto de Reforma Tribut\u00e1ria<\/option><option value=\"Consultoria Tribut\u00e1ria\"  >Consultoria Tribut\u00e1ria<\/option><option value=\"Transa\u00e7\u00e3o e Compensa\u00e7\u00e3o\"  >Transa\u00e7\u00e3o e Compensa\u00e7\u00e3o<\/option><\/select><\/div><\/div><div class='ff-el-group    ff-el-input--content'><div class='ff-el-form-check ff-el-tc'><label aria-label='Autorizo \u200b\u200beste site a armazenar as informa\u00e7\u00f5es que enviei para que possam responder \u00e0 minha solicita\u00e7\u00e3o.' class='ff-el-form-check-label ff_tc_label' for='gdpr-agreement_9b59f16bc5e12dccf90cd5697e2668a3'><span class='ff_tc_checkbox'><input type=\"checkbox\" name=\"gdpr-agreement\" class=\"ff-el-form-check-input ff_gdpr_field\" data-name=\"gdpr-agreement\" id=\"gdpr-agreement_9b59f16bc5e12dccf90cd5697e2668a3\"  value='on' aria-invalid='false' aria-required=true><\/span> <div class='ff_t_c'>Autorizo \u200b\u200beste site a armazenar as informa\u00e7\u00f5es que enviei para que possam responder \u00e0 minha solicita\u00e7\u00e3o.<\/div><\/label><\/div><\/div><input type=\"hidden\" name=\"F1_Burati\" value=\"O que \u00e9 a CBS e a LC 214\/2025?https:\/\/buratigt.com.br\/blog\/blog\/wp-json\/wp\/v2\/posts\/255    \" data-name=\"F1_Burati\" ><div class='ff-el-group ff-text-left ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md ff_btn_style wpf_has_custom_css\"  aria-label=\"Quero falar com a Burati\">Quero falar com a Burati<\/button><\/div><\/fieldset><\/form><div id='fluentform_4_errors' class='ff-errors-in-stack ff_form_instance_4_1 ff-form-loading_errors ff_form_instance_4_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_4_1 = {\"id\":\"4\",\"ajaxUrl\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"asteriskPlacement\":\"asterisk-right\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_4_1\",\"form_id_selector\":\"fluentform_4\",\"rules\":{\"Nome[first_name]\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"Nome[middle_name]\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"Nome[last_name]\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"input_mask\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"email\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true},\"email\":{\"value\":false,\"message\":\"This field must contain a valid email\",\"global_message\":\"This field must contain a valid email\",\"global\":true}},\"input_text\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"perfil\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"interesse\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"gdpr-agreement\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}}},\"debounce_time\":300,\"file_upload_settings\":[]};\n                            <\/script>\n            ","protected":false},"excerpt":{"rendered":"<p>O que \u00e9 a CBS A CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os) \u00e9 a nova contribui\u00e7\u00e3o federal sobre valor agregado que substitui o PIS e a Cofins, unificando\u2026<\/p>\n","protected":false},"author":1,"featured_media":287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[89],"tags":[10,33,93,15,9,95,8],"class_list":["post-255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duvidas","tag-cbs","tag-contador","tag-duvidas","tag-fiscal","tag-ibs","tag-lc-214-2025","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=\"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Burati GT\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Blog Burati GT -\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"CBS e LC 214\/2025: o que s\u00e3o e como funcionam\" \/>\n\t\t<meta property=\"og:description\" content=\"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-09-21T14:52:15+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-09-30T19:07:50+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"CBS e LC 214\/2025: o que s\u00e3o e como funcionam\" \/>\n\t\t<meta name=\"twitter:description\" content=\"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#blogposting\",\"name\":\"CBS e LC 214\\\/2025: o que s\\u00e3o e como funcionam\",\"headline\":\"O que \\u00e9 a CBS e a LC 214\\\/2025?\",\"author\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/author\\\/thiago-gasparbtax-com-br\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Banner-blog-6-2.png\",\"width\":2240,\"height\":1260,\"caption\":\"D\\u00favidas: o que \\u00e9 a CBS e a LC 214\\\/2025\"},\"datePublished\":\"2026-09-21T11:52:15-03:00\",\"dateModified\":\"2026-09-30T16:07:50-03:00\",\"inLanguage\":\"en-US\",\"commentCount\":2,\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#webpage\"},\"articleSection\":\"D\\u00favidas, CBS, contador, D\\u00favidas, Fiscal, IBS, LC 214\\\/2025, Reforma Tribut\\u00e1ria\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/category\\\/duvidas\\\/#listItem\",\"name\":\"D\\u00favidas\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/category\\\/duvidas\\\/#listItem\",\"position\":2,\"name\":\"D\\u00favidas\",\"item\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/category\\\/duvidas\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#listItem\",\"name\":\"O que \\u00e9 a CBS e a LC 214\\\/2025?\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#listItem\",\"position\":3,\"name\":\"O que \\u00e9 a CBS e a LC 214\\\/2025?\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/category\\\/duvidas\\\/#listItem\",\"name\":\"D\\u00favidas\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#organization\",\"name\":\"Blog Burati GT\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/author\\\/thiago-gasparbtax-com-br\\\/#author\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/author\\\/thiago-gasparbtax-com-br\\\/\",\"name\":\"Burati GT\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#authorImage\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/avatar-burati-gt-300x300.png\",\"width\":96,\"height\":96,\"caption\":\"Burati GT\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#webpage\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/\",\"name\":\"CBS e LC 214\\\/2025: o que s\\u00e3o e como funcionam\",\"description\":\"A CBS substitui PIS e Cofins e a LC 214\\\/2025 regulamenta IBS e CBS. Entenda o cr\\u00e9dito, o princ\\u00edpio do destino e os principais pontos da lei.\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/author\\\/thiago-gasparbtax-com-br\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/author\\\/thiago-gasparbtax-com-br\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Banner-blog-6-2.png\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#mainImage\",\"width\":2240,\"height\":1260,\"caption\":\"D\\u00favidas: o que \\u00e9 a CBS e a LC 214\\\/2025\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/o-que-e-a-cbs-e-a-lc-214-2025\\\/#mainImage\"},\"datePublished\":\"2026-09-21T11:52:15-03:00\",\"dateModified\":\"2026-09-30T16:07:50-03:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/\",\"name\":\"Blog Burati GT\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/buratigt.com.br\\\/blog\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"CBS e LC 214\/2025: o que s\u00e3o e como funcionam","description":"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.","canonical_url":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#blogposting","name":"CBS e LC 214\/2025: o que s\u00e3o e como funcionam","headline":"O que \u00e9 a CBS e a LC 214\/2025?","author":{"@id":"https:\/\/buratigt.com.br\/blog\/author\/thiago-gasparbtax-com-br\/#author"},"publisher":{"@id":"https:\/\/buratigt.com.br\/blog\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/buratigt.com.br\/blog\/wp-content\/uploads\/2026\/09\/Banner-blog-6-2.png","width":2240,"height":1260,"caption":"D\u00favidas: o que \u00e9 a CBS e a LC 214\/2025"},"datePublished":"2026-09-21T11:52:15-03:00","dateModified":"2026-09-30T16:07:50-03:00","inLanguage":"en-US","commentCount":2,"mainEntityOfPage":{"@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#webpage"},"isPartOf":{"@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#webpage"},"articleSection":"D\u00favidas, CBS, contador, D\u00favidas, Fiscal, IBS, LC 214\/2025, Reforma Tribut\u00e1ria"},{"@type":"BreadcrumbList","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/#listItem","position":1,"name":"Home","item":"https:\/\/buratigt.com.br\/blog\/","nextItem":{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/category\/duvidas\/#listItem","name":"D\u00favidas"}},{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/category\/duvidas\/#listItem","position":2,"name":"D\u00favidas","item":"https:\/\/buratigt.com.br\/blog\/category\/duvidas\/","nextItem":{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#listItem","name":"O que \u00e9 a CBS e a LC 214\/2025?"},"previousItem":{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#listItem","position":3,"name":"O que \u00e9 a CBS e a LC 214\/2025?","previousItem":{"@type":"ListItem","@id":"https:\/\/buratigt.com.br\/blog\/category\/duvidas\/#listItem","name":"D\u00favidas"}}]},{"@type":"Organization","@id":"https:\/\/buratigt.com.br\/blog\/#organization","name":"Blog Burati GT","url":"https:\/\/buratigt.com.br\/blog\/"},{"@type":"Person","@id":"https:\/\/buratigt.com.br\/blog\/author\/thiago-gasparbtax-com-br\/#author","url":"https:\/\/buratigt.com.br\/blog\/author\/thiago-gasparbtax-com-br\/","name":"Burati GT","image":{"@type":"ImageObject","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#authorImage","url":"https:\/\/buratigt.com.br\/blog\/wp-content\/uploads\/2026\/09\/avatar-burati-gt-300x300.png","width":96,"height":96,"caption":"Burati GT"}},{"@type":"WebPage","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#webpage","url":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/","name":"CBS e LC 214\/2025: o que s\u00e3o e como funcionam","description":"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/buratigt.com.br\/blog\/#website"},"breadcrumb":{"@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#breadcrumblist"},"author":{"@id":"https:\/\/buratigt.com.br\/blog\/author\/thiago-gasparbtax-com-br\/#author"},"creator":{"@id":"https:\/\/buratigt.com.br\/blog\/author\/thiago-gasparbtax-com-br\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/buratigt.com.br\/blog\/wp-content\/uploads\/2026\/09\/Banner-blog-6-2.png","@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#mainImage","width":2240,"height":1260,"caption":"D\u00favidas: o que \u00e9 a CBS e a LC 214\/2025"},"primaryImageOfPage":{"@id":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/#mainImage"},"datePublished":"2026-09-21T11:52:15-03:00","dateModified":"2026-09-30T16:07:50-03:00"},{"@type":"WebSite","@id":"https:\/\/buratigt.com.br\/blog\/#website","url":"https:\/\/buratigt.com.br\/blog\/","name":"Blog Burati GT","inLanguage":"en-US","publisher":{"@id":"https:\/\/buratigt.com.br\/blog\/#organization"}}]},"og:locale":"en_US","og:site_name":"Blog Burati GT -","og:type":"article","og:title":"CBS e LC 214\/2025: o que s\u00e3o e como funcionam","og:description":"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.","og:url":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/","article:published_time":"2026-09-21T14:52:15+00:00","article:modified_time":"2026-09-30T19:07:50+00:00","twitter:card":"summary_large_image","twitter:title":"CBS e LC 214\/2025: o que s\u00e3o e como funcionam","twitter:description":"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei."},"aioseo_meta_data":{"post_id":"255","title":"CBS e LC 214\/2025: o que s\u00e3o e como funcionam","description":"A CBS substitui PIS e Cofins e a LC 214\/2025 regulamenta IBS e CBS. Entenda o cr\u00e9dito, o princ\u00edpio do destino e os principais pontos da lei.","keywords":null,"keyphrases":{"focus":{"keyphrase":"CBS","score":0,"analysis":[]},"additional":[]},"focus_keyword":"CBS","additional_keywords":null,"truseo_locale":"pt_BR","primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_custom_url":null,"og_image_custom_fields":null,"og_image_url":null,"og_image_width":null,"og_image_height":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_image_url":null,"twitter_title":null,"twitter_description":null,"schema_type":"default","schema_type_options":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":0,"frequency":"default","local_seo":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"breadcrumb_settings":null,"seo_analyzer_scan_date":null,"created":"2026-09-24 21:17:23","updated":"2026-09-30 19:32:44"},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/buratigt.com.br\/blog\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/buratigt.com.br\/blog\/category\/duvidas\/\" title=\"D\u00favidas\">D\u00favidas<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tO que \u00e9 a CBS e a LC 214\/2025?\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/buratigt.com.br\/blog\/"},{"label":"D\u00favidas","link":"https:\/\/buratigt.com.br\/blog\/category\/duvidas\/"},{"label":"O que \u00e9 a CBS e a LC 214\/2025?","link":"https:\/\/buratigt.com.br\/blog\/o-que-e-a-cbs-e-a-lc-214-2025\/"}],"_links":{"self":[{"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/posts\/255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/comments?post=255"}],"version-history":[{"count":5,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/posts\/255\/revisions"}],"predecessor-version":[{"id":470,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/posts\/255\/revisions\/470"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/media\/287"}],"wp:attachment":[{"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/media?parent=255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/categories?post=255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/buratigt.com.br\/blog\/wp-json\/wp\/v2\/tags?post=255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}