{"id":9419,"date":"2025-12-05T12:47:04","date_gmt":"2025-12-05T12:47:04","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/fim-do-convenio-34-06-por-que-o-beneficio-acaba-em-2027\/"},"modified":"2025-12-05T12:47:04","modified_gmt":"2025-12-05T12:47:04","slug":"fim-do-convenio-34-06-por-que-o-beneficio-acaba-em-2027","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/fim-do-convenio-34-06-por-que-o-beneficio-acaba-em-2027\/","title":{"rendered":"Fim do Conv\u00eanio 34\/06: por que o benef\u00edcio acaba em 2027"},"content":{"rendered":"\n<!-- BLOCO 1 -->\n<h1>Fim do Conv\u00eanio 34\/06: entenda o impacto em 2027<\/h1>\nO <strong>fim do Conv\u00eanio 34\/06<\/strong> \u00e9 uma consequ\u00eancia direta da Reforma Tribut\u00e1ria. A partir de 1\u00ba de janeiro de 2027, os tributos PIS e COFINS ser\u00e3o extintos e substitu\u00eddos pela CBS. Esse mesmo movimento elimina automaticamente a base jur\u00eddica que sustentava a Lei 10.147\/2000 e, por extens\u00e3o, o Conv\u00eanio ICMS 34\/2006.\n\nO objetivo deste artigo \u00e9 explicar, de forma clara e estruturada, por que o conv\u00eanio deixa de existir, qual \u00e9 a conex\u00e3o t\u00e9cnica entre Lei 10.147 e PIS\/COFINS, e como esse encerramento afeta ind\u00fastrias, distribuidores e o varejo farmac\u00eautico.\n<h2>O que muda em 1\u00ba de janeiro de 2027<\/h2>\nA Emenda Constitucional 132\/2023 e a\n<a style=\"color: #0a46e9;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a>\ndefinem que, em 2027:\n<ul>\n \t<li>PIS\/PASEP e COFINS ser\u00e3o extintos;<\/li>\n \t<li>A CBS substituir\u00e1 esses tributos;<\/li>\n \t<li>Todo o sistema jur\u00eddico criado para regular PIS\/COFINS deixar\u00e1 de ter aplicabilidade.<\/li>\n<\/ul>\nA consequ\u00eancia \u00e9 inevit\u00e1vel: qualquer legisla\u00e7\u00e3o cujo conte\u00fado dependa de PIS e COFINS ficar\u00e1 sem objeto jur\u00eddico.\n\nEntre essas normas est\u00e3o:\n<ul>\n \t<li>Lei 10.147\/2000 (produtos monof\u00e1sicos);<\/li>\n \t<li>Conv\u00eanio ICMS 34\/2006 (redu\u00e7\u00e3o de base vinculada aos monof\u00e1sicos).<\/li>\n<\/ul>\n<a href=\"https:\/\/wa.me\/5511975434715?text=Vim%20do%20artigo%20da%20Reforma%20Tribut%C3%A1ria%20e%20quero%20mais%20informa%C3%A7%C3%B5es%20sobre%20a%20Simtax\" target=\"_blank\" rel=\"noopener\">\n<img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-800x234.png 800w\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<!-- BLOCO 2 -->\n<h2>A Lei 10.147\/2000: fundamenta\u00e7\u00e3o completa<\/h2>\nA Lei 10.147\/2000 regula exclusivamente PIS\/PASEP e COFINS. Logo no artigo 1\u00ba, o texto deixa claro que seu foco \u00e9 estabelecer os percentuais das contribui\u00e7\u00f5es incidentes sobre receitas de perfumaria, higiene pessoal, cosm\u00e9ticos e medicamentos.\n<blockquote>Art. 1\u00ba A Contribui\u00e7\u00e3o para os Programas de Integra\u00e7\u00e3o Social e de Forma\u00e7\u00e3o do Patrim\u00f4nio do Servidor P\u00fablico \u2014 PIS\/PASEP e da Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social \u2014 COFINS [&#8230;] ficam reduzidas para os seguintes percentuais [&#8230;].<\/blockquote>\nO ponto central \u00e9 que:\n<ul>\n \t<li>A lei trata apenas de PIS e COFINS;<\/li>\n \t<li>N\u00e3o h\u00e1 refer\u00eancia a ICMS, IBS, CBS ou outro imposto;<\/li>\n \t<li>Sua exist\u00eancia jur\u00eddica est\u00e1 condicionada \u00e0 exist\u00eancia dessas contribui\u00e7\u00f5es federais.<\/li>\n<\/ul>\n<h3>O Art. 2\u00ba e a cria\u00e7\u00e3o do regime monof\u00e1sico<\/h3>\nO artigo 2\u00ba determina:\n<blockquote>Art. 2\u00ba A Contribui\u00e7\u00e3o para o PIS\/PASEP e a COFINS incidentes sobre a receita bruta [&#8230;] ter\u00e3o suas al\u00edquotas reduzidas a zero.<\/blockquote>\nEsse trecho \u00e9 a base do regime monof\u00e1sico, definido por:\n<ul>\n \t<li>Al\u00edquota concentrada na ind\u00fastria ou importador;<\/li>\n \t<li>Al\u00edquota zero nas demais etapas da cadeia.<\/li>\n<\/ul>\nSem PIS e COFINS, n\u00e3o h\u00e1 como manter o regime. A Lei 10.147 perde seu objeto jur\u00eddico em 2027.\n\n<!-- BLOCO 3 -->\n<h2>Por que esses fatos derrubam o Conv\u00eanio ICMS 34\/2006<\/h2>\nO Conv\u00eanio ICMS 34\/06 n\u00e3o se sustenta sozinho. Sua cl\u00e1usula primeira prova que o conv\u00eanio depende integralmente da Lei 10.147.\n<blockquote>Cl\u00e1usula primeira. Nas opera\u00e7\u00f5es interestaduais com os produtos indicados no caput do art. 1\u00ba da Lei n\u00ba 10.147 [&#8230;].<\/blockquote>\nTr\u00eas conclus\u00f5es s\u00e3o imediatas:\n<ul>\n \t<li>O conv\u00eanio n\u00e3o possui lista pr\u00f3pria;<\/li>\n \t<li>Ele se apoia diretamente na Lei 10.147;<\/li>\n \t<li>O c\u00e1lculo da redu\u00e7\u00e3o depende do valor do PIS\/COFINS.<\/li>\n<\/ul>\nSem Lei 10.147 \u2192 n\u00e3o h\u00e1 lista de produtos.\nSem PIS\/COFINS \u2192 n\u00e3o h\u00e1 valor para deduzir.\nPortanto, o conv\u00eanio perde aplicabilidade automaticamente.\n\n<a href=\"https:\/\/chat.whatsapp.com\/DHOLpkST0zj7XadjyeOc6s\" target=\"_blank\" rel=\"noopener\">\n<img decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-800x234.png 800w\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<!-- BLOCO 4 -->\n<h2>Demonstra\u00e7\u00e3o jur\u00eddica: provas da queda do conv\u00eanio<\/h2>\n<h3>Prova 1 \u2014 A Lei 10.147 depende de PIS\/COFINS<\/h3>\nSem esses tributos, a lei n\u00e3o regula mais nada.\n<h3>Prova 2 \u2014 O conv\u00eanio depende da Lei 10.147<\/h3>\nSem a lei, n\u00e3o h\u00e1 produtos abrangidos.\n<h3>Prova 3 \u2014 O conv\u00eanio exige c\u00e1lculo sobre PIS\/COFINS<\/h3>\nSem valores de PIS\/COFINS, n\u00e3o h\u00e1 dedu\u00e7\u00e3o poss\u00edvel.\n<h3>Prova 4 \u2014 O regime monof\u00e1sico deixa de existir<\/h3>\nO monof\u00e1sico n\u00e3o \u00e9 um regime de ICMS, mas de PIS\/COFINS.\n<h2>Explica\u00e7\u00e3o pr\u00e1tica para clientes<\/h2>\nO melhor modo de explicar \u00e9 o seguinte:\n<blockquote>A partir de 1\u00ba de janeiro de 2027, PIS e COFINS deixam de existir e s\u00e3o substitu\u00eddos pela CBS.\nA Lei 10.147\/2000 regula apenas os produtos monof\u00e1sicos de PIS\/COFINS.\nQuando esses tributos acabam, a Lei 10.147 perde efeito automaticamente.\nO Conv\u00eanio ICMS 34\/2006 reduz a base do ICMS somente para os produtos definidos na Lei 10.147.\nSem Lei 10.147, sem lista de produtos.\nSem PIS\/COFINS, sem c\u00e1lculo de dedu\u00e7\u00e3o.\nPor isso o Conv\u00eanio 34\/06 deixa de existir em 2027.<\/blockquote>\n<!-- BLOCO 5 -->\n<h2>Resumo final: por que o Conv\u00eanio 34\/06 acaba<\/h2>\n<ul>\n \t<li>PIS e COFINS ser\u00e3o extintos em 2027;<\/li>\n \t<li>A Lei 10.147\/2000 regula apenas esses tributos;<\/li>\n \t<li>O regime monof\u00e1sico deixar\u00e1 de existir;<\/li>\n \t<li>O Conv\u00eanio 34\/06 usa a Lei 10.147 como base;<\/li>\n \t<li>Sem lista federal, n\u00e3o h\u00e1 produtos abrangidos;<\/li>\n \t<li>Sem PIS\/COFINS, n\u00e3o h\u00e1 c\u00e1lculo de dedu\u00e7\u00e3o;<\/li>\n \t<li>O Conv\u00eanio ICMS 34\/06 perde aplicabilidade integral em 01\/01\/2027.<\/li>\n<\/ul>\nQuer preparar sua empresa para a Reforma Tribut\u00e1ria e evitar riscos na transi\u00e7\u00e3o? Fale com a Simtax.\n<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\n\u25ba E-mail: comercial@simtax.com.br\n\u25ba <a href=\"https:\/\/api.whatsapp.com\/send?phone=5511975434715&amp;text=Ol%C3%A1,%20vim%20do%20Blog%20e%20gostaria%20de%20mais%20informa%C3%A7%C3%B5es\">(11) 97543-4715\u00a0<\/a>\n\nCompartilhe:\n\n&nbsp;\n<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>O Conv\u00eanio 34\/06 acaba em 2027. Saiba como o fim do PIS\/COFINS derruba a Lei 10.147 e encerra o benef\u00edcio da redu\u00e7\u00e3o de base do ICMS.<\/p>\n","protected":false},"author":1,"featured_media":9420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-9419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fim do Conv\u00eanio 34\/06: por que o benef\u00edcio acaba em 2027 - Simtax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simtax.com.br\/reforma\/fim-do-convenio-34-06-por-que-o-beneficio-acaba-em-2027\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fim do Conv\u00eanio 34\/06: por que o benef\u00edcio acaba em 2027 - Simtax\" \/>\n<meta property=\"og:description\" content=\"O Conv\u00eanio 34\/06 acaba em 2027. 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