{"id":137156,"date":"2025-07-31T08:16:31","date_gmt":"2025-07-31T11:16:31","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/lei-complementar-n-o-216-25-acredita-exportacao\/"},"modified":"2025-07-31T08:17:34","modified_gmt":"2025-07-31T11:17:34","slug":"lei-complementar-n-o-216-25-acredita-exportacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/lei-complementar-n-o-216-25-acredita-exportacao\/","title":{"rendered":"LEI COMPLEMENTAR N.\u00ba 216\/25 &#8211; ACREDITA EXPORTA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A mencionada lei foi criou o Programa Acredita Exporta\u00e7\u00e3o e alterou a Lei Complementar n.\u00ba 123\/06 com o intuito de incentivar as exporta\u00e7\u00f5es brasileiras, inclusive dos pequenos neg\u00f3cios ao estabelecer a devolu\u00e7\u00e3o de res\u00edduo tribut\u00e1rio na cadeia de produ\u00e7\u00e3o de bens exportados para empresas optantes pelo Simples Nacional al\u00e9m de permitir a recupera\u00e7\u00e3o de tributos pagos na produ\u00e7\u00e3o de produtos destinados \u00e0 exporta\u00e7\u00e3o.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A lei permite que as empresas optantes pelo Simples Nacional que possuem d\u00e9bitos tribut\u00e1rios tenham at\u00e9 90 dias para regularizar sua situa\u00e7\u00e3o antes de serem exclu\u00eddas do regime. Tamb\u00e9m h\u00e1 a previs\u00e3o que, de acordo com o bem exportado e o porte da empresa, as micro e pequenas empresas poder\u00e3o receber entre 0,1% e 3% de suas receitas com vendas externas, por meio de compensa\u00e7\u00e3o com tributos federais ou de ressarcimento direto a partir de 1\u00ba de agosto at\u00e9 31 de dezembro de 2026.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A lei tamb\u00e9m beneficia de servi\u00e7os diretamente relacionados \u00e0 exporta\u00e7\u00e3o dentro de regimes aduaneiros especiais com a suspens\u00e3o de tributos como PIS\/Pasep, Cofins e suas vers\u00f5es sobre importa\u00e7\u00e3o.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-137156","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137156\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=137156"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137156\/revisions\/"}],"predecessor-version":[{"id":137157,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137156\/revisions\/137157\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}