{"id":11586,"date":"2025-11-07T17:26:02","date_gmt":"2025-11-07T20:26:02","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11586"},"modified":"2025-11-10T10:23:42","modified_gmt":"2025-11-10T13:23:42","slug":"fato-gerador-rt","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/fato-gerador-rt\/","title":{"rendered":"Fato gerador na Reforma Tribut\u00e1ria"},"content":{"rendered":"\n<p>O<strong> fato gerador \u00e9 o evento jur\u00eddico ou econ\u00f4mico que cria a obriga\u00e7\u00e3o tribut\u00e1ria<\/strong>. Ele define quando a legisla\u00e7\u00e3o e as regras de c\u00e1lculo se aplicam \u00e0 opera\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"momento-do-fato-gerador\"><a href=\"#momento-do-fato-gerador\">Momento do fato gerador<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"regra-geral\"><a href=\"#regra-geral\">Regra geral <\/a><\/h3>\n\n\n\n<p>O fato gerador ocorre no fornecimento das opera\u00e7\u00f5es com bens ou com servi\u00e7os, ainda que de execu\u00e7\u00e3o continuada ou fracionada, ou no pagamento (integral ou parcial) o que acontecer primeiro.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"casos-especificos\"><a href=\"#casos-especificos\">Casos espec\u00edficos<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Servi\u00e7os cont\u00ednuos (energia, saneamento, comunica\u00e7\u00e3o):<\/strong> quando o pagamento \u00e9 devido.<\/li>\n\n\n\n<li><strong>Transporte iniciado no pa\u00eds:<\/strong> in\u00edcio da presta\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Transporte de carga iniciado no exterior<\/strong>: t\u00e9rmino do transporte.<\/li>\n\n\n\n<li><strong>Demais servi\u00e7os:<\/strong> t\u00e9rmino da presta\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"como-o-avatax-brasil-trata-o-momento-do-fato-gerador\"><a href=\"#como-o-avatax-brasil-trata-o-momento-do-fato-gerador\">Como o AvaTax Brasil trata o momento do fato gerador<\/a><\/h2>\n\n\n\n<p>O AvaTax Brasil n\u00e3o infere a data do fato gerador. O motor utiliza a data enviada na requisi\u00e7\u00e3o (<code>transactionDate<\/code>) para definir a legisla\u00e7\u00e3o aplic\u00e1vel. Revise essa informa\u00e7\u00e3o antes de realizar chamadas \u00e0 API.<\/p>\n\n\n\n\n\t<div id=\"alerta-69fd299d6dfaf\" class=\"my-4 alert alert-light\" role=\"alert\">\n\t\t<div class=\"alerta-body p-2\">\n\t\t\t<span class=\"fs-6 text-uppercase fontesemibold m-0 mb-3 p-0 icone-alerta icone-observacao d-flex align-items-center\">Observa\u00e7\u00e3o<\/span>\t\t\t<p><span style=\"font-weight: 400\">Durante 2025, a habilita\u00e7\u00e3o do c\u00e1lculo segue as janelas oficiais por ambiente. Combine <code>transactionDate<\/code> v\u00e1lida com a flag de ativa\u00e7\u00e3o. Veja <a href=\"https:\/\/oobj.com.br\/bc\/datas-rt-avatax-brasil\/\">Datas da Reforma no AvaTax Brasil<\/a> e <a href=\"https:\/\/oobj.com.br\/bc\/testar-calculo-reforma-tributaria\/\">Testar o c\u00e1lculo com a Reforma Tribut\u00e1ria<\/a>.<\/span><\/p>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"Entenda o conceito de fato gerador na Reforma Tribut\u00e1ria e como a data da transa\u00e7\u00e3o afeta a aplica\u00e7\u00e3o das novas regras fiscais.","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"categories":[328],"tags":[],"class_list":["post-11586","post","type-post","status-publish","format-standard","hentry","category-conceitos-fundamentais-api-rt"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"Malu Duarte","author_link":"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - 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