{"id":3546,"date":"2026-05-05T10:42:38","date_gmt":"2026-05-05T13:42:38","guid":{"rendered":"https:\/\/www2.energia.coop\/brasil\/?p=3546"},"modified":"2026-05-05T10:47:40","modified_gmt":"2026-05-05T13:47:40","slug":"reforma-tributaria-reconhece-o-ato-cooperativo-para-cooperativas-de-geracao-distribuida-de-energia","status":"publish","type":"post","link":"https:\/\/www2.energia.coop\/brasil\/blog\/reforma-tributaria-reconhece-o-ato-cooperativo-para-cooperativas-de-geracao-distribuida-de-energia\/","title":{"rendered":"Reforma Tribut\u00e1ria Reconhece o Ato Cooperativo para Cooperativas de Gera\u00e7\u00e3o Distribu\u00edda de Energia"},"content":{"rendered":"<p>A recente regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria, especialmente o <strong>Art. 391 do Decreto n\u00ba 12.955\/2026<\/strong>, deixou claro algo que o setor el\u00e9trico j\u00e1 deveria ter reconhecido h\u00e1 muito tempo: <strong>a gera\u00e7\u00e3o distribu\u00edda (GD) encontra no cooperativismo seu modelo jur\u00eddico mais s\u00f3lido, coerente e sustent\u00e1vel<\/strong>.<\/p>\n<p>A op\u00e7\u00e3o concedida \u00e0s cooperativas para operar com <strong>al\u00edquota zero da CBS <\/strong>(Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os) nas opera\u00e7\u00f5es internas n\u00e3o \u00e9 um privil\u00e9gio, \u00e9 uma consequ\u00eancia direta da <strong>Lei n\u00ba 5.764\/1971<\/strong>, que define o ato cooperativo como uma atividade <strong>n\u00e3o mercantil<\/strong>, realizada entre cooperativa e associado para benef\u00edcio m\u00fatuo. Se n\u00e3o h\u00e1 opera\u00e7\u00e3o comercial, n\u00e3o h\u00e1 raz\u00e3o para tributa\u00e7\u00e3o t\u00edpica de mercado.<\/p>\n<p>Associa\u00e7\u00f5es, cons\u00f3rcios e condom\u00ednios, embora \u00fateis em outros contextos, <strong>n\u00e3o possuem natureza jur\u00eddica capaz de caracterizar atos cooperativos<\/strong>. Por isso, n\u00e3o podem receber o mesmo tratamento tribut\u00e1rio. A lei \u00e9 clara: somente cooperativas realizam atos internos que n\u00e3o configuram circula\u00e7\u00e3o econ\u00f4mica tribut\u00e1vel.<\/p>\n<p>Al\u00e9m disso, o cooperativismo oferece aquilo que a GD mais precisa: <strong>governan\u00e7a, transpar\u00eancia e participa\u00e7\u00e3o democr\u00e1tica<\/strong>. A Lei 5.764 estabelece regras r\u00edgidas de gest\u00e3o, assembleias obrigat\u00f3rias, presta\u00e7\u00e3o de contas e controle social, elementos essenciais para empreendimentos que lidam com investimentos coletivos e infraestrutura energ\u00e9tica.<\/p>\n<p>Ao reconhecer esse modelo, a Reforma Tribut\u00e1ria <strong>n\u00e3o distorce o mercado<\/strong>; ao contr\u00e1rio, <strong>corrige distor\u00e7\u00f5es<\/strong>, evitando que estruturas improvisadas ou sem finalidade econ\u00f4mica definida sejam tratadas como equivalentes \u00e0s cooperativas.<\/p>\n<p>No fim das contas, a mensagem do legislador \u00e9 clara:<br \/>\n<strong>se a GD \u00e9 um esfor\u00e7o coletivo, mutualista e sem finalidade lucrativa, ent\u00e3o o modelo cooperativista \u00e9 o \u00fanico que traduz essa ess\u00eancia de forma plena e juridicamente segura<\/strong>.<\/p>\n<p>A transi\u00e7\u00e3o energ\u00e9tica brasileira precisa de organiza\u00e7\u00e3o, seguran\u00e7a jur\u00eddica e inclus\u00e3o. E nenhum modelo entrega isso t\u00e3o bem quanto as cooperativas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A recente regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria, especialmente o Art. 391 do Decreto n\u00ba 12.955\/2026, deixou claro algo que o setor el\u00e9trico j\u00e1 deveria ter reconhecido h\u00e1 muito tempo: a gera\u00e7\u00e3o distribu\u00edda (GD) encontra no cooperativismo seu modelo jur\u00eddico mais s\u00f3lido, coerente e sustent\u00e1vel.<\/p>\n","protected":false},"author":2,"featured_media":3551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[44,45,46,1],"tags":[120,121,101],"class_list":["post-3546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-destaque-principal","category-destaques","category-biblioteca","tag-reforma-tributaria","tag-cooperativas","tag-geracao-distribuida"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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