{"id":1682008,"date":"2026-01-28T11:12:00","date_gmt":"2026-01-28T14:12:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1682008"},"modified":"2026-01-28T12:00:36","modified_gmt":"2026-01-28T15:00:36","slug":"valor-operacao-ibs-sefaz-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/valor-operacao-ibs-sefaz-sp\/","title":{"rendered":"Valor da opera\u00e7\u00e3o no IBS para SEFAZ\/SP"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-introducao\">Introdu\u00e7\u00e3o<\/h2>\n\n\n\n<p>Ol\u00e1, pessoal, tudo bem? Neste artigo, vamos explicar <strong>valor da opera\u00e7\u00e3o no IBS para SEFAZ\/SP<\/strong>, uma das bases mais importantes da futura sistem\u00e1tica do Imposto sobre Bens e Servi\u00e7os (IBS), conforme estabelecido pela <strong><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\">LC 214\/2025<\/a><\/strong>. O nosso objetivo \u00e9 apresentar, de forma clara e organizada, <strong>o que comp\u00f5e<\/strong> e <strong>o que n\u00e3o comp\u00f5e<\/strong> o valor da opera\u00e7\u00e3o, trazendo um exemplo pr\u00e1tico para facilitar o entendimento, ao longo do texto, tamb\u00e9m destacaremos pontos essenciais para a prova da SEFAZ\/SP.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"465\" height=\"243\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/07153633\/image-61.png\" alt=\"Valor da opera\u00e7\u00e3o no IBS para SEFAZ\/SP\" class=\"wp-image-1681310\" style=\"width:546px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/07153633\/image-61.png 465w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/07153633\/image-61-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/07153633\/image-61-150x78.png 150w\" sizes=\"auto, (max-width: 465px) 100vw, 465px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Tabela de conte\u00fados<\/h2><ul><li><a href=\"#h-introducao\" data-level=\"2\">Introdu\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-valor-da-operacao-e-base-de-calculo-do-ibs\" data-level=\"2\">Valor da opera\u00e7\u00e3o \u00e9 base de c\u00e1lculo do IBS<\/a><\/li><li><a href=\"#h-elementos-que-integram-o-valor-da-operacao\" data-level=\"2\">Elementos que integram o valor da opera\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-o-que-nao-integra-o-valor-da-operacao-no-ibs\" data-level=\"2\">O que n\u00e3o integra o valor da opera\u00e7\u00e3o no IBS<\/a><\/li><li><a href=\"#h-exemplo-pratico\" data-level=\"2\">Exemplo pr\u00e1tico<\/a><\/li><li><a href=\"#h-conclusao\" data-level=\"2\">Conclus\u00e3o<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-valor-da-operacao-e-base-de-calculo-do-ibs\"><strong>Valor da opera\u00e7\u00e3o \u00e9 base de c\u00e1lculo do IBS<\/strong><\/h2>\n\n\n\n<p>Primeiro, precisamos saber na prepara\u00e7\u00e3o para o concurso da SEFAZ\/SP, o <strong>valor da opera\u00e7\u00e3o<\/strong> \u00e9 a base de c\u00e1lculo do IBS, conforme o art. 12 da LC 214\/2025. Esse valor, como regra geral, corresponde ao valor integral cobrado pelo fornecedor (art. 12, \u00a71\u00b0).<\/p>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Art. 12.A base de c\u00e1lculo do IBS e da CBS \u00e9 o valor da opera\u00e7\u00e3o, salvo disposi\u00e7\u00e3o em contr\u00e1rio prevista nesta Lei Complementar.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u00a7 1\u00ba O valor da opera\u00e7\u00e3o compreende o valor integral cobrado pelo fornecedor a qualquer t\u00edtulo (&#8230;)<\/p>\n<\/div>\n<\/blockquote>\n<\/div>\n\n\n\n<p>Essa defini\u00e7\u00e3o \u00e9 fundamental porque o IBS incidir\u00e1 sobre essa base de c\u00e1lculo, salvo exce\u00e7\u00f5es expressas na pr\u00f3pria lei, nos t\u00f3picos seguintes, analisaremos detalhadamente os elementos que integram ou n\u00e3o esse c\u00e1lculo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-elementos-que-integram-o-valor-da-operacao\"><strong>Elementos que integram o valor da opera\u00e7\u00e3o<\/strong><\/h2>\n\n\n\n<p>A LC 214\/2025 deixa claro que o valor da opera\u00e7\u00e3o deve ser entendido de forma <strong>ampla<\/strong>, abrangendo diversas parcelas cobradas pelo fornecedor (art. 12, \u00a71\u00b0), o que evita brechas fiscais e garante uniformidade interpretativa pelos fiscos estaduais.<\/p>\n\n\n\n<p><strong>Acr\u00e9scimos e ajustes de valor<\/strong><\/p>\n\n\n\n<p>Incluem-se quaisquer ajustes que aumentem o valor final da opera\u00e7\u00e3o, se, por exemplo, houver corre\u00e7\u00e3o posterior do valor contratado, esse aumento integra a base do IBS. Podemos perceber que o imposto acompanha o montante economicamente efetivo da transa\u00e7\u00e3o.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>I &#8211; acr\u00e9scimos decorrentes de ajuste do valor da opera\u00e7\u00e3o;<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Juros, multas e encargos<\/strong><\/p>\n\n\n\n<p>Encargos por atraso de pagamento comp\u00f5em o valor da opera\u00e7\u00e3o, ainda que decorrentes de inadimpl\u00eancia, eles representam acr\u00e9scimos cobrados pelo fornecedor e, portanto, <strong>entram na base do IBS<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>II &#8211; juros, multas, acr\u00e9scimos e encargos;<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Descontos condicionais<\/strong><\/p>\n\n\n\n<p>Descontos sujeitos a condi\u00e7\u00e3o futura <strong>n\u00e3o<\/strong> reduzem a base de c\u00e1lculo, como dependem de evento posterior, a lei determina que permane\u00e7am integrando o valor da opera\u00e7\u00e3o at\u00e9 que eventualmente se concretizem.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>III &#8211; descontos concedidos sob condi\u00e7\u00e3o;<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Valor do transporte<\/strong><\/p>\n\n\n\n<p>O transporte realizado pelo pr\u00f3prio fornecedor ou por sua conta e ordem comp\u00f5e o valor da opera\u00e7\u00e3o quando cobrado do adquirente, essa regra evita fracionamentos artificiais do pre\u00e7o.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>IV &#8211; valor do transporte cobrado como parte do valor da opera\u00e7\u00e3o, no transporte efetuado pelo pr\u00f3prio fornecedor ou no transporte por sua conta e ordem;<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Tributos incidentes na opera\u00e7\u00e3o<\/strong><\/p>\n\n\n\n<p>A lei inclui tributos e pre\u00e7os p\u00fablicos incidentes ou suportados pelo fornecedor, com exce\u00e7\u00e3o das hip\u00f3teses expressamente previstas no \u00a72\u00ba. Assim, tarifas, taxas e outros valores vinculados ao fornecimento entram no c\u00e1lculo.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>V &#8211; tributos e pre\u00e7os p\u00fablicos, inclusive tarifas, incidentes sobre a opera\u00e7\u00e3o ou suportados pelo fornecedor, exceto aqueles previstos no \u00a7 2\u00ba deste artigo; e<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Demais import\u00e2ncias acess\u00f3rias<\/strong><\/p>\n\n\n\n<p>Assim como seguros, taxas e quaisquer outras import\u00e2ncias cobradas como parte do valor da opera\u00e7\u00e3o completam o rol do \u00a71\u00ba. Trata-se de cl\u00e1usula geral que fecha a interpreta\u00e7\u00e3o, impedindo exclus\u00f5es indevidas.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>VI &#8211; demais import\u00e2ncias cobradas ou recebidas como parte do valor da opera\u00e7\u00e3o, inclusive seguros e taxas.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-que-nao-integra-o-valor-da-operacao-no-ibs\"><strong>O que n\u00e3o integra o valor da opera\u00e7\u00e3o no IBS<\/strong><\/h2>\n\n\n\n<p>Por outro lado, a LC 214\/25 tamb\u00e9m define as parcelas <strong>exclu\u00eddas<\/strong> da base.<\/p>\n\n\n\n<p><strong>Montante do IBS e da CBS<\/strong><\/p>\n\n\n\n<p>Primeiramente, o imposto <strong>n\u00e3o incide sobre si pr\u00f3prio<\/strong>, preservando o c\u00e1lculo l\u00edquido.<\/p>\n\n\n\n<p><strong>IPI<\/strong><\/p>\n\n\n\n<p>Assim como o valor do IPI nunca comp\u00f5e a base do IBS e da CBS, refor\u00e7ando a separa\u00e7\u00e3o entre o imposto federal seletivo e o novo IVA.<\/p>\n\n\n\n<p><strong>Descontos incondicionais<\/strong><\/p>\n\n\n\n<p>Quando o desconto consta no documento fiscal e <strong>n\u00e3o depende de condi\u00e7\u00e3o futura<\/strong>, ele reduz a base. A LC 214\/2025 inclui, ainda, descontos concedidos por programa de fidelidade sem \u00f4nus para o adquirente.<\/p>\n\n\n\n<p><strong>Reembolsos e ressarcimentos<\/strong><\/p>\n\n\n\n<p>Valores recebidos em raz\u00e3o de opera\u00e7\u00f5es realizadas em nome de terceiros n\u00e3o integram a base, desde que a nota fiscal esteja emitida em nome do terceiro, situa\u00e7\u00e3o comum em opera\u00e7\u00f5es por conta e ordem.<\/p>\n\n\n\n<p><strong>Per\u00edodo de transi\u00e7\u00e3o (2026\u20132032) \u2013 exclus\u00f5es espec\u00edficas<\/strong><\/p>\n\n\n\n<p>Entre 2026 e 2032, tributos como ICMS (sele\u00e7\u00e3o espec\u00edfica do art. 155), ISS (art. 156, III) e contribui\u00e7\u00f5es previdenci\u00e1rias indicadas no art. 195 t\u00eam parcela exclu\u00edda da base do IBS, conforme regra de transi\u00e7\u00e3o da LC 214\/2025.<\/p>\n\n\n\n<p><strong>COSIMP<\/strong><\/p>\n\n\n\n<p>Por fim, a contribui\u00e7\u00e3o prevista no art. 149-A da Constitui\u00e7\u00e3o tamb\u00e9m n\u00e3o integra a base, essas exclus\u00f5es foram desenhadas para evitar dupla tributa\u00e7\u00e3o e sobreposi\u00e7\u00e3o entre regimes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exemplo-pratico\">Exemplo pr\u00e1tico<\/h2>\n\n\n\n<p>Por exemplo, vamos construir uma opera\u00e7\u00e3o fict\u00edcia contendo <strong>todos os elementos previstos no \u00a71\u00ba (que entram na base)<\/strong> e <strong>no \u00a72\u00ba (que n\u00e3o entram na base)<\/strong> do art. 12 da LC 214\/25. Assim, conseguiremos visualizar, de forma comparativa, como cada parcela \u00e9 tratada.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dados da opera\u00e7\u00e3o<\/strong><\/h3>\n\n\n\n<p><strong>Valor inicial do produto:<\/strong> R$ 5.000,00<\/p>\n\n\n\n<p><strong>Elementos que integram o valor da opera\u00e7\u00e3o (entram na BC)<\/strong><\/p>\n\n\n\n<p>Conforme art. 12, \u00a71\u00ba, da LC 214\/25:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Item<\/th><th>Valor (R$)<\/th><th>Observa\u00e7\u00e3o<\/th><\/tr><\/thead><tbody><tr><td>Acr\u00e9scimo por ajuste de valor<\/td><td><strong>300,00<\/strong><\/td><td>Reajuste contratual<\/td><\/tr><tr><td>Juros por atraso<\/td><td><strong>80,00<\/strong><\/td><td>Encargos cobrados pelo fornecedor<\/td><\/tr><tr><td>Multa morat\u00f3ria<\/td><td><strong>50,00<\/strong><\/td><td>Composi\u00e7\u00e3o obrigat\u00f3ria<\/td><\/tr><tr><td>Desconto <strong>condicional<\/strong><\/td><td><strong>\u2013200,00<\/strong><\/td><td><em>N\u00e3o reduz<\/em> a base enquanto condicionado<\/td><\/tr><tr><td>Transporte (frete)<\/td><td><strong>150,00<\/strong><\/td><td>Realizado por conta do fornecedor<\/td><\/tr><tr><td>Tributo\/tarifa incidente suportado pelo fornecedor (ex.: tarifa ambiental municipal)<\/td><td><strong>40,00<\/strong><\/td><td>Integra a base<\/td><\/tr><tr><td>Seguro da opera\u00e7\u00e3o<\/td><td><strong>60,00<\/strong><\/td><td>Parcela acess\u00f3ria<\/td><\/tr><tr><td>Taxa administrativa<\/td><td><strong>25,00<\/strong><\/td><td>Parcela acess\u00f3ria<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Total que integra o valor da opera\u00e7\u00e3o:<\/strong><br \/>5.000 + 300 + 80 + 50 \u2013 (desconto condicional <strong>n\u00e3o se subtrai<\/strong>) + 150 + 40 + 60 + 25<br \/>= <strong>R$ 5.705,00<\/strong><\/p>\n\n\n\n<p><strong>Elementos que N\u00c3O integram a base de c\u00e1lculo (n\u00e3o entram na BC)<\/strong><\/p>\n\n\n\n<p>Conforme art. 12, \u00a72\u00ba, LC 214\/25:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Item<\/th><th>Valor (R$)<\/th><th>Observa\u00e7\u00e3o<\/th><\/tr><\/thead><tbody><tr><td>Montante do IBS<\/td><td><strong>350,00<\/strong><\/td><td>O imposto n\u00e3o comp\u00f5e sua pr\u00f3pria base<\/td><\/tr><tr><td>Montante da CBS<\/td><td><strong>200,00<\/strong><\/td><td>Mesma regra do IBS<\/td><\/tr><tr><td>IPI<\/td><td><strong>500,00<\/strong><\/td><td>Exclu\u00eddo por determina\u00e7\u00e3o legal<\/td><\/tr><tr><td>Desconto <strong>incondicional<\/strong><\/td><td><strong>\u2013300,00<\/strong><\/td><td>Reduz a base pois n\u00e3o depende de condi\u00e7\u00e3o<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Total que N\u00c3O integra a base:<\/strong><br \/>350 + 200 + 500 \u2013 300 = <strong>R$ 750,00<\/strong><br \/><em>(Lembrando: estes valores n\u00e3o entram na base, apenas demonstramos para fins comparativos.)<\/em><\/p>\n\n\n\n<p><strong>BC do IBS = Total que integra o valor da opera\u00e7\u00e3o \u2013 descontos incondicionais<\/strong><\/p>\n\n\n\n<p>Portanto:<\/p>\n\n\n\n<p><strong>BC = R$ 5.705,00 \u2013 R$ 300,00 (desconto incondicional)<\/strong><br \/><strong>BC = R$ 5.405,00<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusao\">Conclus\u00e3o<\/h2>\n\n\n\n<p>Portanto, compreender o <strong>valor da opera\u00e7\u00e3o no IBS para SEFAZ\/SP<\/strong> \u00e9 essencial para dominar a nova estrutura tribut\u00e1ria brasileira, pois a LC 214\/2025 adota um conceito amplo, agregando praticamente todas as parcelas cobradas na opera\u00e7\u00e3o, mas tamb\u00e9m estabelece exce\u00e7\u00f5es importantes, recomendamos complementar o estudo com os nossos <a href=\"https:\/\/www.estrategiaconcursos.com.br\/curso\/sefaz-sp-auditor-fiscal-da-receita-estadual-gestao-tributaria-pacotaco-pacote-teorico-pacote-passo-estrategico-2025-pos-edital\/\">materiais te\u00f3ricos espec\u00edficos para o concurso da SEFAZ\/SP<\/a>. <\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\"><strong>Concursos abertos<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos 2026<\/strong><\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introdu\u00e7\u00e3o Ol\u00e1, pessoal, tudo bem? Neste artigo, vamos explicar valor da opera\u00e7\u00e3o no IBS para SEFAZ\/SP, uma das bases mais importantes da futura sistem\u00e1tica do Imposto sobre Bens e Servi\u00e7os (IBS), conforme estabelecido pela LC 214\/2025. O nosso objetivo \u00e9 apresentar, de forma clara e organizada, o que comp\u00f5e e o que n\u00e3o comp\u00f5e o [&hellip;]<\/p>\n","protected":false},"author":3092,"featured_media":1681310,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[40,222247,343,222333,222334],"tax_estado":[219989],"class_list":["post-1682008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tag-concurso","tag-ibs","tag-icms","tag-sefaz-sp-2","tag-valor-da-operacao","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Valor da opera\u00e7\u00e3o no IBS para SEFAZ\/SP<\/title>\n<meta name=\"description\" content=\"Confira como funciona o valor da 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