Tributação dos serviços de streaming : análise à luz da nova reforma tributária.

Abstract

This study analyzes the taxation of streaming services in Brazil in light of the transformations driven by the digital economy and the consumption tax reform established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025. Initially, it examines the development of streaming services and their role in the contemporary economic context, highlighting the shift from a property-based model to an access-based model. It then addresses the challenges of classifying these activities within traditional tax law categories, particularly regarding the distinction between service provision and the circulation of goods, as well as the jurisdictional conflicts between the Service Tax (ISS) and the Tax on the Circulation of Goods and Services (ICMS). Finally, the study analyzes the new consumption tax system based on the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS), emphasizing the paradigm shift toward the economic substance of transactions and the adoption of the destination principle. It concludes that the tax reform represents a significant advancement in adapting the Brazilian tax system to the digital economy, promoting greater uniformity, neutrality, and legal certainty, although its effectiveness depends on proper regulation and the ability of economic agents to adapt to the new requirements.