{"id":1607259,"date":"2025-08-19T08:31:00","date_gmt":"2025-08-19T11:31:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1607259"},"modified":"2025-09-24T18:52:48","modified_gmt":"2025-09-24T21:52:48","slug":"local-operacao-lc-214","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-operacao-lc-214\/","title":{"rendered":"Local da opera\u00e7\u00e3o LC 214\/2025: regras do IBS e CBS"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-introducao-entenda-o-local-da-operacao-lc-214-2025\"><strong>Introdu\u00e7\u00e3o: Entenda o Local da Opera\u00e7\u00e3o LC 214\/2025<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ol\u00e1, pessoal, tudo bem? Hoje falaremos sobre o local da opera\u00e7\u00e3o dos novos tributos institu\u00eddos pela <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\">LC 214\/2025<\/a> \u2013 o IBS e a CBS. Primeiramente, vale destacar que esse \u00e9 um conceito fundamental para determinar a incid\u00eancia desses tributos, a compreens\u00e3o desse tema \u00e9 essencial para que possamos responder corretamente as quest\u00f5es de concursos. <em>Vamos juntos?<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/09\/21164134\/concursos-fiscais-1024x536-1.jpg\" alt=\"Local da opera\u00e7\u00e3o LC 214\/2025 para concursos fiscais\" class=\"wp-image-1098399\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/09\/21164134\/concursos-fiscais-1024x536-1.jpg 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/09\/21164134\/concursos-fiscais-1024x536-1-300x157.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/09\/21164134\/concursos-fiscais-1024x536-1-768x402.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/09\/21164134\/concursos-fiscais-1024x536-1-610x319.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/09\/21164134\/concursos-fiscais-1024x536-1-150x79.jpg 150w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Neste artigo, vamos conhecer <strong>como a LC 214\/2025 define o local da opera\u00e7\u00e3o<\/strong>, quais s\u00e3o as principais regras para diferentes tipos de bens e servi\u00e7os, e os detalhes importantes previstos na legisla\u00e7\u00e3o.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-introducao-entenda-o-local-da-operacao-lc-214-2025\" data-level=\"2\">Introdu\u00e7\u00e3o: Entenda o Local da Opera\u00e7\u00e3o LC 214\/2025<\/a><\/li><li><a href=\"#h-o-que-e-o-local-da-operacao-na-lc-214-2025\" data-level=\"2\">O que \u00e9 o Local da Opera\u00e7\u00e3o na LC 214\/2025?<\/a><\/li><li><a href=\"#h-local-da-operacao-na-lc-214-2025-para-ibs-e-cbs\" data-level=\"2\">Local da Opera\u00e7\u00e3o na LC 214\/2025 para IBS e CBS<\/a><ul><li><a href=\"#h-local-da-operacao-na-lc-214-2025-para-bens-moveis-materiais\" data-level=\"3\">Local da Opera\u00e7\u00e3o na LC 214\/2025 para Bens M\u00f3veis Materiais<\/a><\/li><li><a href=\"#h-local-da-operacao-para-bens-imoveis-e-direitos-relacionados\" data-level=\"3\">Local da Opera\u00e7\u00e3o para Bens Im\u00f3veis e Direitos Relacionados<\/a><\/li><li><a href=\"#h-local-da-operacao-em-servicos-presenciais-a-pessoa-fisica\" data-level=\"3\">Local da Opera\u00e7\u00e3o em Servi\u00e7os Presenciais \u00e0 Pessoa F\u00edsica<\/a><\/li><li><a href=\"#h-local-da-operacao-em-eventos-feiras-e-congeneres\" data-level=\"3\">Local da Opera\u00e7\u00e3o em Eventos, Feiras e Cong\u00eaneres<\/a><\/li><li><a href=\"#h-local-da-operacao-nos-servicos-sobre-bens-moveis-materiais-e-portuarios\" data-level=\"3\">Local da Opera\u00e7\u00e3o nos Servi\u00e7os sobre Bens M\u00f3veis Materiais e Portu\u00e1rios<\/a><\/li><li><a href=\"#h-local-da-operacao-na-lc-214-2025-no-transporte-de-passageiros-e-de-carga\" data-level=\"3\">Local da Opera\u00e7\u00e3o na LC 214\/2025 no Transporte de Passageiros e de Carga<\/a><\/li><li><a href=\"#h-exploracao-de-vias\" data-level=\"3\">Explora\u00e7\u00e3o de Vias<\/a><\/li><li><a href=\"#h-servicos-de-telefonia-fixa-e-comunicacao\" data-level=\"3\">Servi\u00e7os de Telefonia Fixa e Comunica\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-demais-servicos-e-bens-moveis-imateriais\" data-level=\"3\">Demais Servi\u00e7os e Bens M\u00f3veis Imateriais<\/a><\/li><\/ul><\/li><li><a href=\"#h-situacoes-especiais-para-o-local-da-operacao\" data-level=\"2\">Situa\u00e7\u00f5es Especiais para o local da opera\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-importancia-de-observar-o-local-da-operacao\" data-level=\"2\">Import\u00e2ncia de Observar o Local da Opera\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-consideracoes-finais\" data-level=\"2\">Considera\u00e7\u00f5es finais<\/a><\/li><li><a href=\"#cursos-assinatura\" data-level=\"2\">Cursos e Assinaturas<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-que-e-o-local-da-operacao-na-lc-214-2025\">O que \u00e9 o Local da Opera\u00e7\u00e3o na LC 214\/2025?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A LC 214\/2025, ao instituir o IBS (Imposto sobre Bens e Servi\u00e7os) e a CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os), apresenta regras detalhadas sobre o local da opera\u00e7\u00e3o. Em outras palavras, a lei define o lugar em que se considera ocorrido o fato gerador da obriga\u00e7\u00e3o tribut\u00e1ria. Por esse motivo, compreender essas regras \u00e9 essencial para identificar corretamente o ente federativo que ter\u00e1 compet\u00eancia para a arrecada\u00e7\u00e3o do imposto. Al\u00e9m disso, esse entendimento contribui para evitar conflitos entre os fiscos municipais, estaduais e federais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-local-da-operacao-na-lc-214-2025-para-ibs-e-cbs\"><strong>Local da Opera\u00e7\u00e3o na LC 214\/2025 para IBS e CBS<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">De forma espec\u00edfica, em seu artigo 11, a LC 214\/2025 estabelece diferentes crit\u00e9rios para definir o local da opera\u00e7\u00e3o, conforme a natureza do bem ou do servi\u00e7o envolvido, vamos ver os principais casos:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-local-da-operacao-na-lc-214-2025-para-bens-moveis-materiais\"><strong>Local da Opera\u00e7\u00e3o na LC 214\/2025 para Bens M\u00f3veis Materiais<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O local da opera\u00e7\u00e3o com bem m\u00f3vel material \u00e9, em regra, o local da entrega ou disponibiliza\u00e7\u00e3o do bem ao destinat\u00e1rio. No entanto, em opera\u00e7\u00f5es realizadas de forma n\u00e3o presencial, considera-se o destino final indicado pelo adquirente, seja ao fornecedor, seja ao transportador. Adicionalmente, na aquisi\u00e7\u00e3o de ve\u00edculos, aplica-se uma regra espec\u00edfica: considera-se o domic\u00edlio principal do destinat\u00e1rio como o local da opera\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-local-da-operacao-para-bens-imoveis-e-direitos-relacionados\"><strong>Local da Opera\u00e7\u00e3o para Bens Im\u00f3veis e Direitos Relacionados<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse caso, o local da opera\u00e7\u00e3o ser\u00e1, via de regra, o local onde o im\u00f3vel estiver situado. Por\u00e9m, se o im\u00f3vel estiver localizado em mais de um munic\u00edpio, prevalece, para fins de tributa\u00e7\u00e3o, o munic\u00edpio em que se encontra a maior parte da \u00e1rea do im\u00f3vel.<strong> <\/strong>Dessa forma, busca-se garantir uma divis\u00e3o justa da arrecada\u00e7\u00e3o entre os entes federativos envolvidos.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-local-da-operacao-em-servicos-presenciais-a-pessoa-fisica\"><strong>Local da Opera\u00e7\u00e3o em Servi\u00e7os Presenciais \u00e0 Pessoa F\u00edsica<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Para <strong>servi\u00e7os prestados fisicamente sobre a pessoa f\u00edsica<\/strong> ou fru\u00eddos presencialmente, considera-se o <strong>local da presta\u00e7\u00e3o do servi\u00e7o<\/strong>. Em outras palavras, o imposto incidir\u00e1 sobre o munic\u00edpio onde o servi\u00e7o for efetivamente realizado.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-local-da-operacao-em-eventos-feiras-e-congeneres\"><strong>Local da Opera\u00e7\u00e3o em Eventos, Feiras e Cong\u00eaneres<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No caso de <strong>servi\u00e7os de organiza\u00e7\u00e3o de eventos, feiras e exposi\u00e7\u00f5es<\/strong>, o local da opera\u00e7\u00e3o \u00e9 o <strong>local do evento<\/strong>. Ou seja, a tributa\u00e7\u00e3o ser\u00e1 direcionada para o munic\u00edpio onde o evento ocorre. Dessa maneira, busca-se garantir que a arrecada\u00e7\u00e3o fique com o ente federativo que efetivamente recebeu a atividade econ\u00f4mica.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-local-da-operacao-nos-servicos-sobre-bens-moveis-materiais-e-portuarios\"><strong>Local da Opera\u00e7\u00e3o nos Servi\u00e7os sobre Bens M\u00f3veis Materiais e Portu\u00e1rios<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aqui, considera-se o <strong>local da presta\u00e7\u00e3o do servi\u00e7o<\/strong>. Portanto, para servi\u00e7os realizados sobre bens m\u00f3veis materiais e tamb\u00e9m para servi\u00e7os portu\u00e1rios, o crit\u00e9rio territorial \u00e9 o mesmo: o munic\u00edpio onde o servi\u00e7o \u00e9 efetivamente executado. Assim, a legisla\u00e7\u00e3o mant\u00e9m o princ\u00edpio da tributa\u00e7\u00e3o no local do consumo ou da presta\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-local-da-operacao-na-lc-214-2025-no-transporte-de-passageiros-e-de-carga\"><strong>Local da Opera\u00e7\u00e3o na LC 214\/2025 no Transporte de Passageiros e de Carga<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No caso do transporte de passageiros, considera-se como local da opera\u00e7\u00e3o o <strong>local de in\u00edcio do transporte<\/strong>. Ou seja, a tributa\u00e7\u00e3o ocorrer\u00e1 no ponto de partida da viagem, independentemente do destino final.<br \/>Por outro lado, para o transporte de carga, o crit\u00e9rio \u00e9 diferente. Nesse caso, o local da opera\u00e7\u00e3o ser\u00e1 o <strong>local da entrega ou disponibiliza\u00e7\u00e3o do bem ao destinat\u00e1rio<\/strong>, conforme indicado no documento fiscal. Dessa forma, a legisla\u00e7\u00e3o busca alinhar a tributa\u00e7\u00e3o ao momento em que o bem chega ao seu destinat\u00e1rio, refor\u00e7ando o princ\u00edpio da tributa\u00e7\u00e3o no destino, em resumo, temos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transporte de passageiros<\/strong>: Local de in\u00edcio do transporte.<\/li>\n\n\n\n<li><strong>Transporte de carga<\/strong>: Local da entrega ou disponibiliza\u00e7\u00e3o do bem ao destinat\u00e1rio no documento fiscal.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-exploracao-de-vias\"><strong>Explora\u00e7\u00e3o de Vias<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Para servi\u00e7os de <strong>explora\u00e7\u00e3o de vias (ped\u00e1gios, tarifas, etc.)<\/strong>, o local \u00e9 proporcional \u00e0 extens\u00e3o da via explorada em cada munic\u00edpio ou estado.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-servicos-de-telefonia-fixa-e-comunicacao\"><strong>Servi\u00e7os de Telefonia Fixa e Comunica\u00e7\u00e3o<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa hip\u00f3tese, o local da opera\u00e7\u00e3o ser\u00e1 o <strong>local de instala\u00e7\u00e3o do terminal<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-demais-servicos-e-bens-moveis-imateriais\"><strong>Demais Servi\u00e7os e Bens M\u00f3veis Imateriais<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, o legislador incluiu previs\u00e3o para os casos residuais, abrangendo os demais servi\u00e7os e bens m\u00f3veis imateriais, inclusive seus direitos, nessas situa\u00e7\u00f5es o local da opera\u00e7\u00e3o depender\u00e1 da repercuss\u00e3o financeira da opera\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Opera\u00e7\u00f5es onerosas<\/strong>: Local do domic\u00edlio principal do adquirente.<\/li>\n\n\n\n<li><strong>Opera\u00e7\u00f5es n\u00e3o onerosas<\/strong>: Local do domic\u00edlio principal do destinat\u00e1rio.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-situacoes-especiais-para-o-local-da-operacao\">Situa\u00e7\u00f5es Especiais para o local da opera\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, a legisla\u00e7\u00e3o traz ainda diversas situa\u00e7\u00f5es espec\u00edficas para garantir a correta identifica\u00e7\u00e3o do local da opera\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Opera\u00e7\u00f5es centralizadas<\/strong>: no caso de empresas com mais de um estabelecimento, para servi\u00e7os de comunica\u00e7\u00e3o e demais servi\u00e7os, considera-se o <strong>domic\u00edlio principal do adquirente ou o estabelecimento matriz<\/strong>.<\/li>\n\n\n\n<li><strong>Servi\u00e7os prestados \u00e0 dist\u00e2ncia<\/strong>: aplicam-se as regras para <strong>domic\u00edlio do adquirente ou destinat\u00e1rio<\/strong>.<\/li>\n\n\n\n<li><strong>Energia el\u00e9trica, \u00e1gua e g\u00e1s canalizado<\/strong>: possui regra espec\u00edfica para opera\u00e7\u00f5es de consumo e transmiss\u00e3o.<\/li>\n\n\n\n<li><strong>Transporte dutovi\u00e1rio de g\u00e1s natural<\/strong>: regra espec\u00edfica para contratos de entrada e sa\u00edda do g\u00e1s natural. \n<ul class=\"wp-block-list\">\n<li>Quando a opera\u00e7\u00e3o envolve a contrata\u00e7\u00e3o de <strong>capacidade de entrada<\/strong> do g\u00e1s natural no duto, considera-se como local da opera\u00e7\u00e3o o <strong>estabelecimento principal do fornecedor<\/strong>. Por sua vez, para a contrata\u00e7\u00e3o de <strong>capacidade de sa\u00edda<\/strong> do g\u00e1s natural do duto, o local da opera\u00e7\u00e3o \u00e9 o <strong>estabelecimento principal do adquirente<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Residentes no exterior<\/strong>: Se o adquirente est\u00e1 no exterior e o destinat\u00e1rio no Brasil, prevalece o <strong>domic\u00edlio do destinat\u00e1rio<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-importancia-de-observar-o-local-da-operacao\">Import\u00e2ncia de Observar o Local da Opera\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa forma, o correto enquadramento do local da opera\u00e7\u00e3o impactar\u00e1 no ente federado competente para a cobran\u00e7a tribut\u00e1ria e na determina\u00e7\u00e3o das al\u00edquotas aplic\u00e1veis em cada caso, por esse motivo, no caso do IBS e da CBS, a correta identifica\u00e7\u00e3o do local da opera\u00e7\u00e3o \u00e9 fundamental dentro da din\u00e2mica de tributa\u00e7\u00e3o no destino proposta na Reforma Tribut\u00e1ria e trazida pela LC 214\/2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais\">Considera\u00e7\u00f5es finais<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Portanto, \u00e9 fundamental lembrar que a Reforma Tribut\u00e1ria estabeleceu a tributa\u00e7\u00e3o no destino como um de seus principais pilares, em substitui\u00e7\u00e3o ao antigo modelo baseado na origem, por esse motivo, o correto enquadramento do local da opera\u00e7\u00e3o assume papel fundamental no novo sistema tribut\u00e1rio, evitando equ\u00edvocos que possam prejudicar o contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos-assinatura\">Cursos e Assinaturas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2025<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introdu\u00e7\u00e3o: Entenda o Local da Opera\u00e7\u00e3o LC 214\/2025 Ol\u00e1, pessoal, tudo bem? Hoje falaremos sobre o local da opera\u00e7\u00e3o dos novos tributos institu\u00eddos pela LC 214\/2025 \u2013 o IBS e a CBS. Primeiramente, vale destacar que esse \u00e9 um conceito fundamental para determinar a incid\u00eancia desses tributos, a compreens\u00e3o desse tema \u00e9 essencial para que [&hellip;]<\/p>\n","protected":false},"author":3092,"featured_media":1098399,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983,220182,220183],"tags":[646,903,222223,220258],"tax_estado":[],"class_list":["post-1607259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","category-fiscal-federal","category-fiscal-municipal","tag-concursos","tag-fiscal","tag-lc-214","tag-reforma-tributaria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Local da opera\u00e7\u00e3o LC 214\/2025<\/title>\n<meta name=\"description\" content=\"Estude o local da opera\u00e7\u00e3o do IBS e CBS na LC 214\/2025. 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