{"id":11589,"date":"2025-11-07T17:26:02","date_gmt":"2025-11-07T20:26:02","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11589"},"modified":"2025-11-10T10:26:14","modified_gmt":"2025-11-10T13:26:14","slug":"local-fato-gerador-rt","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/local-fato-gerador-rt\/","title":{"rendered":"Local de ocorr\u00eancia do fato gerador para incid\u00eancia do CBS e IBS"},"content":{"rendered":"\n<p>Na Reforma Tribut\u00e1ria, o local da opera\u00e7\u00e3o define a jurisdi\u00e7\u00e3o do IBS e determina:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quais entes federativos arrecadam o imposto.<\/li>\n\n\n\n<li>A aplica\u00e7\u00e3o de al\u00edquotas diferenciadas por UF ou munic\u00edpio.<\/li>\n\n\n\n<li>O uso de incentivos fiscais como cashback municipal ou isen\u00e7\u00f5es locais.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"principio-do-destino\"><a href=\"#principio-do-destino\">Princ\u00edpio do destino<\/a><\/h2>\n\n\n\n<p><strong>O c\u00e1lculo e a arrecada\u00e7\u00e3o do IBS seguem o princ\u00edpio do destino<\/strong>. Isso significa que o tributo \u00e9 devido ao estado e ao munic\u00edpio onde ocorre o consumo, ou a utiliza\u00e7\u00e3o final do bem\/servi\u00e7o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"definicao-do-local-por-tipo-de-operacao\"><a href=\"#definicao-do-local-por-tipo-de-operacao\">Defini\u00e7\u00e3o do local por tipo de opera\u00e7\u00e3o<\/a><\/h2>\n\n\n\n<p>Abaixo est\u00e1 uma tabela com os principais tipos de opera\u00e7\u00e3o e o crit\u00e9rio adotado para identificar o local do fato gerador:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Tipo de opera\u00e7\u00e3o<\/th><th>Local da opera\u00e7\u00e3o<\/th><\/tr><\/thead><tbody><tr><td>Bem m\u00f3vel material<\/td><td>Entrega ou disponibiliza\u00e7\u00e3o ao destinat\u00e1rio<\/td><\/tr><tr><td>Bem im\u00f3vel ou servi\u00e7o sobre im\u00f3vel<\/td><td>Local onde o im\u00f3vel se situa<\/td><\/tr><tr><td>Servi\u00e7o presencial (pessoa f\u00edsica)<\/td><td>Local da presta\u00e7\u00e3o<\/td><\/tr><tr><td>Eventos e feiras<\/td><td>Local do evento<\/td><\/tr><tr><td>Transporte de passageiros<\/td><td>In\u00edcio do transporte<\/td><\/tr><tr><td>Transporte de carga<\/td><td>Local da entrega<\/td><\/tr><tr><td>Comunica\u00e7\u00e3o (transmiss\u00e3o f\u00edsica)<\/td><td>Local da recep\u00e7\u00e3o<\/td><\/tr><tr><td>Demais servi\u00e7os ou bens imateriais<\/td><td>Domic\u00edlio principal do destinat\u00e1rio<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ordem-de-prioridade-por-tipo-de-documento-e-cenario\"><a href=\"#ordem-de-prioridade-por-tipo-de-documento-e-cenario\">Ordem de prioridade por tipo de documento e cen\u00e1rio<\/a><\/h2>\n\n\n<div class=\"wp-block-ub-content-toggle\" id=\"ub-content-toggle-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\" data-mobilecollapse=\"true\" data-desktopcollapse=\"true\">\n<div class=\"wp-block-ub-content-toggle-accordion\" id=\"ub-content-toggle-panel-block-\">\n                <div class=\"wp-block-ub-content-toggle-accordion-title-wrap\"\" aria-controls=\"ub-content-toggle-panel-0-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\" tabindex=\"0\">\n                    <p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">Para NFe\/NFCe &#8211; sa\u00edda de mercadorias<\/p><div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span>\n                    <\/div><\/div><div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-0-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">\n\n<p><strong>Ordem de prioridade de endere\u00e7o:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><code>delivery.address<\/code>: quando a entrega ocorre em local diferente.<\/li>\n\n\n\n<li><code>entity.address<\/code>: se n\u00e3o houver entrega separada.<\/li>\n\n\n\n<li><code>establishment.address<\/code>: se os anteriores estiverem ausentes.<\/li>\n<\/ol>\n\n\n\n<p><strong>Casos especiais:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>indPres = 5 e sem entrega: informe <code>goods.cMunFGIBS<\/code> (<strong>apenas NFe\/NFCe<\/strong>).<\/li>\n\n\n\n<li>indPres = 1 e idDest = 1: use <code>establishment.address<\/code>.<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" id=\"ub-content-toggle-panel-block-\">\n                <div class=\"wp-block-ub-content-toggle-accordion-title-wrap\"\" aria-controls=\"ub-content-toggle-panel-1-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\" tabindex=\"0\">\n                    <p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">Para NFe\/NFCe &#8211; entrada de mercadorias<\/p><div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span>\n                    <\/div><\/div><div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-1-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">\n\n<ol class=\"wp-block-list\">\n<li>indPres = 5 <strong>e<\/strong> sem entrega: informe <code>goods.cMunFGIBS<\/code>.<\/li>\n\n\n\n<li>idDest = 1 <strong>e<\/strong> indPres = 1: informe <code>entity.address<\/code> (estabelecimento do fornecedor).<\/li>\n\n\n\n<li>Se houver entrega informada pelo fornecedor: informe <code>delivery.address<\/code>.<\/li>\n\n\n\n<li>Se nenhum desses campos for informado: a API usa <code>establishment.address<\/code> (seu estabelecimento).<\/li>\n<\/ol>\n\n<\/div><\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" id=\"ub-content-toggle-panel-block-\">\n                <div class=\"wp-block-ub-content-toggle-accordion-title-wrap\"\" aria-controls=\"ub-content-toggle-panel-2-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\" tabindex=\"0\">\n                    <p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">Para NFSe &#8211; quando voc\u00ea \u00e9 o prestador<\/p><div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span>\n                    <\/div><\/div><div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-2-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">\n\n<ul class=\"wp-block-list\">\n<li>Preencha <code>rendered.address<\/code> com o local da presta\u00e7\u00e3o.<\/li>\n\n\n\n<li>Se ausente, ser\u00e1 usado <code>entity.address<\/code> (endere\u00e7o do tomador).<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" id=\"ub-content-toggle-panel-block-\">\n                <div class=\"wp-block-ub-content-toggle-accordion-title-wrap\"\" aria-controls=\"ub-content-toggle-panel-3-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\" tabindex=\"0\">\n                    <p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">Para NFSe &#8211; quando voc\u00ea \u00e9 o tomador (aquisi\u00e7\u00e3o de servi\u00e7o)<\/p><div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span>\n                    <\/div><\/div><div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-3-6bcf8869-3ed8-46dc-ab9e-dd8ee0aa6ed4\">\n\n<ul class=\"wp-block-list\">\n<li>Se souber o local de execu\u00e7\u00e3o, preencha <code>rendered.address<\/code>.<\/li>\n\n\n\n<li>Se ausente, a API usa <code>entity.address<\/code> (endere\u00e7o do prestador).<\/li>\n<\/ul>\n\n<\/div><\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"interacao-com-o-avatax-brasil\"><a href=\"#interacao-com-o-avatax-brasil\">Intera\u00e7\u00e3o com o AvaTax Brasil<\/a><\/h2>\n\n\n\n<p>O AvaTax determina a UF e o munic\u00edpio <strong>a partir dos endere\u00e7os informados na requisi\u00e7\u00e3o<\/strong>. Consulte <a href=\"https:\/\/oobj.com.br\/bc\/parametros-requisicao\/\">Par\u00e2metros de requisi\u00e7\u00e3o<\/a> (campos de endere\u00e7o e <code>cMunFGIBS<\/code>) para mais informa\u00e7\u00f5es.<\/p>\n","protected":false},"excerpt":{"rendered":"Entenda como o local da opera\u00e7\u00e3o influencia a partilha do IBS entre estados e munic\u00edpios e a aplica\u00e7\u00e3o de al\u00edquotas e benef\u00edcios locais.","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-11589","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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