Entenda o IVA e sua Importância

Conheça o Imposto sobre Valor Agregado, o impacto na economia e as mudanças que trará para a Reforma Tributária.

O QUE É IVA?

[{"selector":"#anim-df7ead5d-b1a3-4da1-8f18-2221de581f78","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b49defd9-a987-4937-a49a-dbe16e7bbe06","keyframes":{"transform":["rotate(-270deg) translate3d(0px, 776.03184%, 0) rotate(270deg)","rotate(-270deg) translate3d(0px, 0px, 0) rotate(270deg)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-79be3ad9-6694-4a93-9305-3bf30afd81e3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6d06957c-bacc-4523-9241-0c193821d3f7","keyframes":{"transform":["translate3d(0px, -322.1065%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eac28bc9-9507-45c6-96aa-6579df2dfa9d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-93d6b56b-efaa-4475-975f-6131ea9e3a2b","keyframes":{"transform":["translate3d(0px, -141.16707%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b428ae76-7f92-4a93-871f-b1be8094170a","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e4c30a33-2a2f-4979-b769-0c6b592ad022","keyframes":{"transform":["translate3d(79.85348%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] O IVA é a unificação de diversos impostos. Nesse modelo, cada etapa da produção paga imposto sobre o valor que adicionou ao produto ou serviço.

Exemplos Internacionais

[{"selector":"#anim-0ec7ad17-bb9d-4dd9-9373-131c1a77605d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e29c1484-68b6-418d-8b90-b1e83c2dfb39","keyframes":{"transform":["translate3d(0px, 318.86301%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fbfefc82-f744-49d6-adce-441d0e819515","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8476fae3-9779-483c-8d76-597a7054c2c0","keyframes":{"transform":["translate3d(0px, 224.96390%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-82c536f5-a0f2-408d-b4cd-5629ad215170","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-563abc06-bd2f-4f54-951a-6cca06c009eb","keyframes":{"transform":["translate3d(0px, 122.53970%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2dcf1455-e9ae-45ab-993c-95101cad8931","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] Na França e Dinamarca, o IVA é efetivo. O produtor paga imposto sobre o total do preço, e o atacadista paga sobre o valor que adicionou.

IVA e Reforma Tributária

[{"selector":"#anim-13471642-58b5-4b04-8352-626d354b0350","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6729c4c9-fda6-49d4-a62b-aa01386eb587","keyframes":{"transform":["translate3d(0px, 363.04907%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-44e7246e-0f0c-4bb1-8f35-aad7d8f6d660","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1e5b5eeb-089d-4159-b19c-5632cf23fe46","keyframes":{"transform":["translate3d(0px, 372.79712%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-362d020b-cfca-486a-a171-3d3de19e5214 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(-7.620816069343776%, -2.7696046709548754%) scale(1.3546099290780143)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] [{"selector":"#anim-a4ee47b1-95f8-4549-ba4d-31d03d8e8750","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9d6a6096-ead0-42d1-a15a-c9df91579cf5","keyframes":{"transform":["translate3d(0px, 321.08267%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] A Reforma Tributária de 2023 inclui o IVA como uma forma de simplificar e tornar mais transparente a tributação no Brasil.

O que o IVA absorve?

[{"selector":"#anim-edeec4e2-b785-4ad5-9bb9-5ec50d50ac05","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-25b549e5-5919-43bf-9bc0-ff2928c9590a","keyframes":{"transform":["translate3d(-115.2381%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d82aef7a-684b-45fb-9a7a-4649d18f44a9","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5014934c-295d-41e1-996e-6982e6eacdda","keyframes":{"transform":["translate3d(-117.39131%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] O IVA propõe aglutinar impostos como IPI, PIS, Cofins, ICMS e ISS, visando simplificar o sistema tributário.

Objetivos do IVA

[{"selector":"#anim-e2e46c04-2ebb-4f1d-979d-cc494dcdf7f4","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-22f12185-356d-4852-95c3-a630049de078","keyframes":{"transform":["translate3d(-115.28663%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b4458e5b-2af0-4470-b801-46659097de55","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-06445662-5f69-418e-8f36-cfa2e8f53b6d","keyframes":{"transform":["translate3d(-115.28663%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5c701f16-92c5-4e88-a769-3f91774a863e [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(3.552713678800501e-15%, 0%) scale(1.5)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] O IVA visa reorganizar o sistema tributário, criar uma base tributária mais justa e facilitar a fiscalização, reduzindo conflitos com o Fisco.

Como o IVA afeta as empresas?

[{"selector":"#anim-1f1638e6-d980-4e3e-b35c-7f604cdcf92b","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5074f472-a107-4024-8eaa-5150fe0fcf2b","keyframes":{"transform":["translate3d(0px, 314.21184%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-89087d75-167d-4301-9f02-6c18a8071fc2","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6634671c-a78a-4392-ab16-52c115b3de27","keyframes":{"transform":["translate3d(0px, 219.76909%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ffdbf06d-b664-4dfb-81d3-bdc77d73aa97 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(37.64204538616924%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] O IVA promete reduzir gastos e tempo no acerto de contas com a Receita, tornando empresas mais competitivas e influenciando positivamente a economia.

Qual será a taxa do IVA no Brasil?

[{"selector":"#anim-8dab74f6-6164-49c0-85c9-15e832c1f634","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9326e6c8-2d9e-4496-933f-da65232635f0","keyframes":{"transform":["translate3d(0px, -193.28162%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-567defac-208a-4f52-911d-29ca996c94ff","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-98a8fc3a-42fc-4d6b-9b30-dc8e0552e080","keyframes":{"transform":["translate3d(0px, -337.95089%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4983b3d8-fa65-4e63-b093-2926b5faca24 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate(-5.3094979169434975%, 15.384894799097374%) scale(1.378787878787879)","translate(0%, 0%) scale(1)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"forwards"}] Bernard Appy, secretário do Ministério da Fazenda, sugere que a taxa do IVA seja de 25%, um dos mais altos do mundo, mas o valor pode sofrer ajustes.

Quer entender mais sobre o IVA?

[{"selector":"#anim-9f1efffa-a21e-421f-959e-17839100f100","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-01eafb4c-bfa1-497f-80b9-184c762ea785","keyframes":{"transform":["translate3d(-225.64098%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-30a2e373-e1e9-4ae4-a9e8-cc8e2f3f71f8","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-99720009-6753-4a3c-a01a-ac7a42250a12","keyframes":{"transform":["translate3d(0px, -221.58732%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-51b76b4a-874f-4888-add1-2f3ee679c7fa","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e35151c6-fbd7-46ab-83ad-fe7210e38f49","keyframes":{"transform":["translate3d(0px, -1249.28772%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1e514123-a4ca-46c8-a3e6-70a00845eedf","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b08b5e78-dd5e-4901-b9d6-85160f4a7b94","keyframes":{"transform":["translate3d(0px, -532.756%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6e5f27d0-92de-47c8-87ed-14dff1985614","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-90929487-8028-4100-8527-42edfeed9681","keyframes":{"transform":["translate3d(0px, 382.71618%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Acesse nosso próximo conteúdo e descubra o que é e como funcionará o IVA Dual, outra grande proposta da Reforma Tributária.