/*! elementor-pro - v4.0.0 - 28-04-2026 */
.elementor-panel .elementor-control .e-control-error {
  color: #F59E0B;
}
.elementor-panel .elementor-control.forms-field-shortcode .elementor-control-content {
  flex-flow: row;
  align-items: center;
}
.elementor-panel .elementor-control.forms-field-shortcode .elementor-control-title {
  width: 45%;
}
.elementor-panel .elementor-control.forms-field-shortcode .elementor-control-raw-html {
  width: 55%;
}
.elementor-panel .elementor-control .elementor-button.elementor-button-default.elementor-button-center {
  display: block;
  margin: 0 auto;
}

#elementor-element--promotion__dialog .dialog-header .eicon-pro-icon {
  visibility: hidden;
}

.elementor-context-menu-list__item {
  position: relative;
}
.elementor-context-menu-list__item__shortcut .eicon-advanced {
  font-size: 16px;
  color: var(--e-a-color-txt-muted);
}
.elementor-context-menu-list__item__shortcut--link-fullwidth {
  position: absolute;
  left: 0;
  top: 0;
  width: 100%;
  height: 100%;
  z-index: 2;
  cursor: pointer;
}

#elementor-widget-template-empty-templates {
  margin-block-start: 15px;
  text-align: center;
}

.elementor-widget-template-empty-templates-title {
  padding: 25px 0 30px;
}

.elementor-widget-template-empty-templates-icon {
  font-size: 96px;
}

.elementor-widget-template-empty-templates-footer {
  color: var(--e-a-color-txt-muted);
  font-size: 13px;
  font-style: italic;
  margin-block-end: 15px;
}

#elementor-panel-global-widget {
  height: 100%;
}
#elementor-panel-global-widget > * {
  background-color: var(--e-a-bg-default);
}

#elementor-global-widget-locked-header {
  border-block-end: var(--e-a-border);
}
#elementor-global-widget-locked-header.elementor-nerd-box {
  padding: 40px 25px;
}
#elementor-global-widget-locked-header.elementor-nerd-box .elementor-nerd-box-icon {
  margin-block-start: 20px;
}

#elementor-global-widget-locked-tools {
  margin-block-start: 15px;
  padding: 0 20px;
}

.elementor-global-widget-locked-tool {
  display: flex;
  padding: 20px 0;
  align-items: center;
}
.elementor-global-widget-locked-tool .elementor-button {
  min-width: 70px;
}

.elementor-global-widget-locked-tool-description {
  flex-grow: 1;
}

#elementor-global-widget-locked-unlink {
  border-block-start: var(--e-a-border);
}

#elementor-global-templates .elementor-element {
  position: relative;
}
#elementor-global-templates .elementor-element:before {
  position: absolute;
  font-family: eicons;
  content: "\e91f";
  top: 5px;
  left: 5px;
  font-size: 10px;
}
#elementor-global-templates .elementor-element:hover:before {
  color: var(--e-a-color-global);
}

#elementor-global-widget-loading {
  position: absolute;
  top: 0;
  left: 0;
  height: 100%;
  width: 100%;
  align-items: center;
  justify-content: center;
}
#elementor-global-widget-loading:not(.elementor-hidden) {
  display: flex;
}
#elementor-global-widget-loading i {
  font-size: 50px;
}

.elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields {
  margin: 10px 0;
}
.elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields .elementor-control {
  padding: 0;
}
.elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields:last-child {
  margin-block-end: 0;
}

.elementor-repeater-row--form-step .elementor-repeater-row-tools:hover {
  background-color: #BABFC5;
}
.elementor-repeater-row--form-step .elementor-repeater-row-tools div:not(.elementor-repeater-row-handle-sortable) {
  background-color: #F1F2F3;
}
.elementor-repeater-row--form-step .elementor-repeater-row-tools div:not(.elementor-repeater-row-handle-sortable):hover {
  background-color: #ffffff;
}

.elementor-facebook-widget.fb_iframe_widget {
  width: 100% !important;
}
.elementor-facebook-widget.fb_iframe_widget span {
  width: 100% !important;
}
.elementor-facebook-widget.fb_iframe_widget iframe {
  position: relative;
  width: 100% !important;
}
.elementor-facebook-widget.fb-like {
  height: 1px;
}

.elementor-widget-facebook-comments iframe {
  width: 100% !important;
}

#elementor-publish {
  height: 100%;
  display: flex;
}
#elementor-publish__modal .dialog-message {
  padding: 0;
}
#elementor-publish__modal .dialog-buttons-wrapper {
  display: flex;
}
#elementor-publish__tabs {
  padding-block-start: 50px;
}
@media (max-width: 1439px) {
  #elementor-publish__tabs {
    width: 28%;
  }
}
#elementor-publish__screen {
  overflow: auto;
  padding: 50px;
}

.elementor-publish__tab {
  display: flex;
  align-items: center;
  position: relative;
  height: 110px;
  padding: 20px 15px;
  cursor: pointer;
}
.elementor-publish__tab:hover {
  background-color: var(--e-a-bg-hover);
}
.elementor-publish__tab.elementor-active {
  background-color: var(--e-a-bg-active);
  color: var(--e-a-color-txt-accent);
}
.elementor-publish__tab.elementor-active::after {
  content: "";
  position: absolute;
  inset-block-start: 0;
  inset-inline-start: 0;
  height: 100%;
  width: 3px;
  background-color: var(--e-a-border-color-accent);
}
.elementor-publish__tab__image {
  width: 50px;
  flex-shrink: 0;
}
.elementor-publish__tab__image img {
  width: 100%;
}
.elementor-publish__tab__content {
  text-align: start;
  padding-inline-start: 15px;
}
.elementor-publish__tab__title {
  font-size: 18px;
  font-weight: bold;
}

#elementor-theme-builder-conditions {
  margin: 40px 0 60px;
}
#elementor-theme-builder-conditions-view {
  overflow: hidden;
}
#elementor-theme-builder-conditions .elementor-control {
  background-color: transparent;
  padding: 0;
}
#elementor-theme-builder-conditions .elementor-control::before {
  content: none;
}
#elementor-theme-builder-conditions .elementor-control select {
  border-width: 0;
  height: 40px;
  padding: 0 14px;
}
#elementor-theme-builder-conditions .elementor-control-type-query {
  width: 100px;
}
#elementor-theme-builder-conditions .elementor-control-type-select .elementor-control-input-wrapper::after {
  inset-inline-end: 10px;
}
#elementor-theme-builder-conditions .elementor-control-type {
  width: 120px;
}
#elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=include] .elementor-control-input-wrapper::before {
  content: "\e8cc";
}
#elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=exclude] .elementor-control-input-wrapper::before {
  content: "\e8cd";
}
#elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=exclude] select, #elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=include] select {
  padding-inline-start: 33px;
}
#elementor-theme-builder-conditions .elementor-control-type .elementor-control-input-wrapper::before {
  font-family: eicons;
  position: absolute;
  inset-block-start: 50%;
  inset-inline-start: 13px;
  transform: translateY(-50%);
  font-size: 15px;
}
#elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls {
  display: flex;
  flex-grow: 1;
  margin-inline-end: 10px;
  width: 70%;
  border: var(--e-a-border-bold);
  overflow: hidden;
  border-radius: var(--e-a-border-radius);
}
#elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls .elementor-control:not(:first-child) {
  flex-grow: 1;
  border-inline-start: var(--e-a-border-bold);
  margin-inline-start: 1px;
}
#elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls .elementor-control:not(:first-child) select {
  border-radius: 0;
}
#elementor-theme-builder-conditions .elementor-repeater-fields-wrapper {
  max-width: 700px;
  width: 100%;
  margin: auto;
}
#elementor-theme-builder-conditions .elementor-repeater-fields {
  display: flex;
  align-items: center;
  justify-content: center;
  margin-block-start: 10px;
}
#elementor-theme-builder-conditions .elementor-control-field {
  display: block;
}
#elementor-theme-builder-conditions .elementor-control-title,
#elementor-theme-builder-conditions .elementor-control-spinner {
  display: none;
}
#elementor-theme-builder-conditions .elementor-control-input-wrapper {
  width: 100%;
  max-width: initial;
}
#elementor-theme-builder-conditions .select2-selection {
  height: 40px;
  border: none;
  border-radius: 0;
}
#elementor-theme-builder-conditions .select2-selection__rendered {
  line-height: 40px;
  padding-inline-start: 15px;
  text-align: start;
}
#elementor-theme-builder-conditions .select2-selection__arrow {
  height: 30px;
}
#elementor-theme-builder-conditions .select2-selection__arrow b {
  border-width: 4px 4px 0;
  margin-block-start: 2px;
  margin-inline-start: -7px;
}
#elementor-theme-builder-conditions .elementor-repeater-tool-remove {
  font-size: 18px;
  cursor: pointer;
  color: var(--e-a-color-txt);
}
#elementor-theme-builder-conditions .elementor-button-wrapper {
  margin-block-start: 50px;
}
#elementor-theme-builder-conditions .elementor-repeater-add {
  padding: 12px 26px;
}

.elementor-error .elementor-theme-builder-conditions-repeater-row-controls {
  border: 1px solid var(--e-a-color-warning);
}

.elementor-conditions-conflict-message {
  margin-block-start: 10px;
  font-size: 14px;
  font-weight: 400;
  line-height: 1.4;
  color: var(--e-a-color-danger);
  text-align: center;
}
.elementor-conditions-conflict-message a,
.elementor-conditions-conflict-message a:hover {
  color: var(--e-a-color-danger);
}

.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu {
  display: flex;
}
.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item {
  width: 100%;
}
.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item i {
  margin-inline-end: 5px;
}
.elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item > * {
  display: inline-block;
  line-height: 40px;
}

.elementor-conditions-select2-dropdown {
  border: none;
  border-radius: 0;
}
.elementor-conditions-select2-dropdown .select2-results__message {
  display: none;
}
.elementor-conditions-select2-dropdown .select2-search--dropdown .select2-search__field {
  border-width: 0 0 1px;
  border-radius: 0;
}

#elementor-toast.e-theme-builder-save-toaster .dialog-buttons-wrapper {
  flex-direction: column;
}
#elementor-toast.e-theme-builder-save-toaster .dialog-buttons-message {
  text-align: center;
}
#elementor-toast.e-theme-builder-save-toaster .dialog-open_site_editor {
  margin-block-end: 10px;
}

.elementor-control.elementor-control-sitemap_items.elementor-control-type-repeater .elementor-repeater-row-tools .elementor-repeater-row-item-title span {
  text-transform: capitalize;
}

.elementor-editor-popup .elementor-tab-control-settings a::before {
  content: "\e922";
}

#elementor-publish .elementor-popup__display-settings .elementor-control-type-slider .elementor-control-input-wrapper {
  width: 150px;
}
#elementor-publish .elementor-popup__display-settings .elementor-control-input-wrapper {
  width: 80px;
  max-width: 100%;
}
#elementor-publish .elementor-popup__display-settings .elementor-control-type-raw_html {
  padding: 0 0 10px;
}

.elementor-popup__display-settings {
  text-align: start;
}
.elementor-popup__display-settings_controls_group {
  display: flex;
  align-items: center;
  height: 60px;
  border: var(--e-a-border);
  margin-block-end: 10px;
  padding-inline-end: 20px;
  border-radius: var(--e-a-border-radius);
}
.elementor-popup__display-settings_controls_group:hover {
  background-color: var(--e-a-bg-hover);
}
.elementor-popup__display-settings_controls_group.elementor-active {
  background-color: var(--e-a-bg-active);
  color: var(--e-a-color-txt-accent);
  border-color: var(--e-a-border-color-accent);
}
.elementor-popup__display-settings_controls_group:not(.elementor-active) .elementor-control:nth-child(2) h3 {
  color: #9DA5AE;
}
.elementor-popup__display-settings_controls_group__icon {
  width: 60px;
  height: 60px;
  border-inline-end: var(--e-a-border);
  display: inline-flex;
  align-items: center;
  justify-content: center;
}
.elementor-popup__display-settings_controls_group__icon img {
  width: 35px;
}
.elementor-popup__display-settings_controls_group .elementor-control {
  padding: 0;
  margin: 0;
}
.elementor-popup__display-settings_controls_group .elementor-control:nth-child(2) {
  width: 230px;
}
.elementor-popup__display-settings_controls_group .elementor-control:nth-child(2) h3 {
  font-size: 16px;
  font-weight: 400;
}
.elementor-popup__display-settings_controls_group .elementor-control:not(:nth-child(2)) .elementor-control-title:not(:empty) {
  width: 75px;
}
.elementor-popup__display-settings_controls_group .elementor-control:not(:last-child) {
  margin-inline-start: 25px;
}
.elementor-popup__display-settings_controls_group .elementor-control-type-slider .elementor-control-input-wrapper {
  display: flex;
}
.elementor-popup__display-settings_controls_group .elementor-control-type-slider .elementor-slider-input {
  width: 45%;
}
.elementor-popup__display-settings_controls_group .elementor-control-type-switcher .elementor-control-field {
  justify-content: flex-end;
}
.elementor-popup__display-settings .elementor-control-type-section {
  display: none;
}
.elementor-popup__display-settings__group-toggle {
  flex-grow: 1;
}

#elementor-popup-timing__controls .select2-selection {
  min-height: 27px;
}
#elementor-popup-timing__controls .select2-selection__rendered {
  line-height: 1;
}
#elementor-popup-timing__controls .select2-selection__choice {
  font-size: 10px;
}

#elementor-popup__timing-controls-group--url .elementor-control-url_url .elementor-control-input-wrapper {
  width: 200px;
}
#elementor-popup__timing-controls-group--sources .elementor-control-sources_sources .elementor-control-input-wrapper {
  width: 300px;
}
#elementor-popup__timing-controls-group--devices .elementor-control-devices_devices .elementor-control-input-wrapper {
  width: 330px;
}
#elementor-popup__timing-controls-group--logged_in .elementor-control-logged_in_roles .elementor-control-input-wrapper {
  width: 195px;
}
#elementor-popup__timing-controls-group--browsers .elementor-control-browsers_browsers .elementor-control-input-wrapper {
  width: 100px;
}
#elementor-popup__timing-controls-group--browsers .elementor-control-browsers_browsers_options .elementor-control-input-wrapper {
  width: 200px;
}

#elementor-popup__timing-controls-group--times .elementor-control-field {
  display: unset;
}

#elementor-popup__timing-controls-group--schedule .elementor-control-title {
  width: unset;
}
#elementor-popup__timing-controls-group--schedule .elementor-control-input-wrapper {
  margin-block-start: 5px;
}
#elementor-popup__timing-controls-group--schedule div[class*=elementor-control-schedule_] .elementor-control-content .elementor-control-field {
  display: block;
}
#elementor-popup__timing-controls-group--schedule div[class*=elementor-control-schedule_] .elementor-control-content .elementor-control-input-wrapper {
  width: 108px;
}
#elementor-popup__timing-controls-group--schedule .elementor-control-schedule_timezone {
  margin-inline-start: -17px;
}

.elementor-control-type-raw_html .elementor-descriptor-subtle a {
  color: inherit;
  border-block-end-color: inherit;
  font-weight: 500;
}
.elementor-control-type-raw_html .elementor-descriptor-subtle a:hover {
  color: #0C0D0E;
}

.e-page-transition-preview::before {
  content: "";
  height: 1em;
  width: 0.8em;
  margin-inline-end: 4px;
  background-image: url("data:image/svg+xml,%3Csvg width='10' height='13' viewBox='0 0 10 13' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M8.40554 6.20969C8.6115 6.34841 8.6115 6.65153 8.40554 6.79026L1.19553 11.6467C0.963052 11.8033 0.65 11.6368 0.65 11.3565L0.650001 1.64349C0.650001 1.36319 0.963054 1.19661 1.19553 1.3532L8.40554 6.20969Z' stroke='white' stroke-width='1.3'/%3E%3C/svg%3E%0A");
  background-repeat: no-repeat;
  background-size: contain;
  display: inline-block;
  vertical-align: top;
  scale: calc(1 * var(--direction-multiplier, 1)) 1;
}

.elementor-template-query-control-actions {
  display: flex;
  align-items: center;
  justify-content: center;
  margin-block-start: 15px;
  gap: 15px;
}

.e-control-display-conditions__wrapper,
.e-control-display-conditions-promo__wrapper {
  display: flex;
  justify-content: space-between;
}
.e-control-display-conditions__desc,
.e-control-display-conditions-promo__desc {
  align-self: center;
}
.e-control-display-conditions__desc .eicon-lock,
.e-control-display-conditions-promo__desc .eicon-lock {
  margin-inline-start: 15px;
}
.e-control-display-conditions__desc .eicon-lock:hover,
.e-control-display-conditions-promo__desc .eicon-lock:hover {
  color: var(--e-a-color-accent);
}
.e-control-display-conditions.eicon-flow,
.e-control-display-conditions-promo.eicon-flow {
  align-self: flex-end;
  cursor: pointer;
  border: var(--e-a-border-bold);
  border-radius: var(--e-a-border-radius);
  padding: 5px;
}
.e-control-display-conditions.eicon-flow.filled,
.e-control-display-conditions-promo.eicon-flow.filled {
  background-color: var(--e-a-bg-active);
  color: #E73CF6;
}
/*# sourceMappingURL=editor.css.map *//*! elementor-pro - v3.32.0 - 29-09-2025 */
*[data-editable-elementor-document] {
  position: relative;
}
*[data-editable-elementor-document]::before, *[data-editable-elementor-document]::after {
  content: "";
  display: table;
}
*[data-editable-elementor-document] .elementor-document-handle {
  position: absolute;
  z-index: 2147483620;
  cursor: pointer;
  inset: 0;
  display: none;
  border: 2px solid var(--e-a-color-primary, #F3BAFD);
}
*[data-editable-elementor-document] .elementor-document-handle::before {
  content: "";
  position: absolute;
  background: var(--e-a-color-primary, #F3BAFD);
  opacity: 0.3;
  inset: 0;
}
*[data-editable-elementor-document] .elementor-document-handle__inner {
  display: none;
  align-items: center;
  position: absolute;
  top: 0;
  left: 50%;
  transform: translateX(-50%);
  background: var(--e-a-color-primary, #F3BAFD);
  padding: 8px 16px;
  font-family: Roboto, Arial, Helvetica, sans-serif;
  font-size: 12px;
  line-height: 14px;
  color: var(--e-p-border-global-invert, #0C0D0E);
  gap: 8px;
  border-radius: 0 0 3px 3px;
}
*[data-editable-elementor-document] .elementor-document-handle__inner::before, *[data-editable-elementor-document] .elementor-document-handle__inner::after {
  content: "";
  position: absolute;
  border: solid transparent;
}
*[data-editable-elementor-document] .elementor-document-handle__inner::before {
  right: calc(100% - 1px);
  border-inline-end-color: var(--e-a-color-primary, #F3BAFD);
  border-width: 0 14px 30px 0;
}
*[data-editable-elementor-document] .elementor-document-handle__inner::after {
  left: calc(100% - 1px);
  border-inline-start-color: var(--e-a-color-primary, #F3BAFD);
  border-width: 0 0 30px 14px;
}
*[data-editable-elementor-document].e-embedded-document-active .elementor-document-handle:not(.elementor-document-save-back-handle), *[data-editable-elementor-document].elementor-widget-container .elementor-document-handle:not(.elementor-document-save-back-handle) {
  bottom: unset;
  border-block-end: unset;
}
*[data-editable-elementor-document].e-embedded-document-active .elementor-document-handle:not(.elementor-document-save-back-handle)::before, *[data-editable-elementor-document].elementor-widget-container .elementor-document-handle:not(.elementor-document-save-back-handle)::before {
  display: none;
  bottom: unset;
}

.elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle) {
  display: block;
}
.elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle)::before {
  display: block;
}
.elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle) .elementor-document-handle__inner {
  display: flex;
}
.elementor-editor-active *[data-editable-elementor-document].loading {
  opacity: 0.5;
}
.elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle {
  transform: translateX(-50%) translateY(-100%);
  border-radius: 3px 3px 0 0;
}
.elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle::before {
  border-width: 30px 14px 0 0;
}
.elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle::after {
  border-width: 30px 0 0 14px;
}

[data-elementor-post-type=elementor_library] > .elementor-document-handle {
  border: 2px solid var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle::before {
  background-color: var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner {
  background-color: var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner::before {
  border-inline-end-color: var(--e-p-border-global, #5EEAD4);
}
[data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner::after {
  border-inline-start-color: var(--e-p-border-global, #5EEAD4);
}

.elementor-widget.elementor-sticky--effects .elementor-editor-widget-settings {
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}

.elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget:hover {
  outline: 1px solid var(--e-p-border-global);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget.elementor-element-editable, .elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget.elementor-element-editable:hover {
  box-shadow: 0 0 0 2px var(--e-p-border-global);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings {
  background-color: var(--e-p-border-global);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting {
  background-color: var(--e-p-border-global);
  color: var(--e-p-border-global-invert);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting:hover {
  background-color: var(--e-p-border-global-hover);
}
.elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting.elementor-editor-element-save {
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}

.elementor-embedded-editor.elementor-location-header .elementor-section-wrap:not(:empty) + #elementor-add-new-section {
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}

.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-element-overlay,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-empty,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-add-section,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-add-section-inline,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-empty-view,
.elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-widget-empty {
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.elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle {
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}
.elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle:before {
  display: none;
}
.elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle > .elementor-document-handle__inner {
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}
.elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner {
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  border-radius: 3px 3px 0 0;
}
.elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner:before {
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}
.elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner:after {
  border-width: 30px 0 0 14px;
}
.elementor-document-handle.elementor-document-save-back-handle .eicon-arrow-left,
.elementor-document-handle.elementor-document-save-back-handle .eicon-arrow-right {
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}
.elementor-loop-container > div.elementor-edit-area-active:first-of-type {
  border: 2px solid #5EEAD4;
}

div[class*=elementor-widget-loop] .elementor-edit-area-active[data-editable-elementor-document], div[class*=elementor-widget-loop] .elementor-edit-area-active.swiper-slide-active, div[class*=elementor-widget-loop] .elementor-edit-area-active.e-loop-first-edit:first-of-type {
  border: 2px solid #5EEAD4;
}
div[class*=elementor-widget-loop] .elementor-edit-area-active .elementor-document-save-back-handle {
  display: flex;
  line-height: initial;
  white-space: nowrap;
}
div[class*=elementor-widget-loop] #elementor-add-new-section {
  margin: 30px auto;
}
div[class*=elementor-widget-loop] .elementor-add-section-inner {
  padding: 15px 0;
}

.elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap {
  /* Overwrite the 25px min-height from the default .elementor-section-wrap:empty, as this causes unnecessary
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}
.elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap:not(:empty) + #elementor-add-new-section {
  display: none;
}
.elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap:empty {
  min-height: 0;
}

.elementor-editor-active [class*=elementor-widget-loop] .elementor:not([data-editable-elementor-document]):not(.e-loop-alternate-template):hover {
  box-shadow: initial;
}

.elementor-editor-active [class*=elementor-widget-loop]:hover .elementor-document-handle:not(.elementor-document-save-back-handle) {
  display: flex;
  line-height: initial;
  white-space: nowrap;
}
.elementor-editor-active [class*=elementor-widget-loop]:hover .elementor-document-handle:not(.elementor-document-save-back-handle)::before {
  display: block;
}
.elementor-editor-active [class*=elementor-widget-loop]:hover .elementor-document-handle:not(.elementor-document-save-back-handle) .elementor-document-handle__inner {
  display: flex;
}
.elementor-editor-active [class*=elementor-widget-loop]:hover .e-loop-alternate-template {
  box-shadow: 0 0 0 1px #9DA5AE;
}

.e-loop-template-canvas {
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 100vh;
}
.e-loop-template-canvas [data-elementor-type=loop-item].e-loop-item {
  max-width: var(--preview-width, 410px);
  width: var(--preview-width, 410px);
}
.e-loop-template-canvas [data-elementor-type=loop-item].e-loop-item #elementor-add-new-section {
  width: var(--preview-width, 410px);
}
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alt="Regulamentação da reforma tributária reduz alíquotas para hotéis, bares e restaurantes &#8211; Notícias"><amp-img fallback data-hero data-hero src="https://tribunadotocantins.com.br/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" width="768" height="512" layout="responsive" alt="Regulamentação da reforma tributária reduz alíquotas para hotéis, bares e restaurantes &#8211; Notícias"></amp-img></amp-img> </figure> </div> <div class="sp-cnt"> <div class="cntr"> <div class="sp-rl"> <div class="sp-rt"> <div class="cntn-wrp artl-cnt"> <div id="bsf_rt_marker"></div><p> <br>
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                      18/12/2024 – 10:45  
                    </p> <div id="image-container-1083341" class="image-container acss61a02" data-midia="1083341"> <p><em>Andre Borges/Agência Brasília</em></p> <p>Restaurantes terão regime diferenciado de tributação</p> </div> <p>O texto <a href="https://www.camara.leg.br/noticias/1122530-camara-aprova-projeto-que-regulamenta-a-reforma-tributaria-acompanhe/">aprovado ontem (18) pelo Plenário da Câmara dos Deputados</a> para regulamentar a reforma tributária (PLP 68/24) fixa alíquotas equivalentes a 60% da alíquota geral para restaurantes, bares, lanchonetes e operações de fornecimento de alimentação.</p> <p>Estarão de fora do regime específico os fornecimentos de alimentação para empresas, eventos ou para aviação civil, alimentos e bebidas não alcoólicas compradas de terceiros para revenda e bebidas alcoólicas, ainda que preparadas no estabelecimento.</p> <p>Com parecer favorável do relator, deputado Reginaldo Lopes (PT-MG), as gorjetas serão excluídas da base de cálculo até 15% do valor total de alimentos e bebidas fornecidos.</p> <p>Segundo a Receita, a maior parte dos bares e restaurantes se enquadra no <span id="4286" class="termoGlossario" title="Regime tributário diferenciado e simplificado, previsto na LC 123/06, em vigor desde 2007, aplicável às micro e pequenas empresas. Consiste na apuração unificada de oito tributos federais, com alíquota global variável de 4% a 17,42% sobre a receita bruta dependendo da atividade e do faturamento da empresa. Os tributos abrangidos pelo Supersimples são: Imposto sobre a Renda da Pessoa Jurídica, CSLL, PIS/Pasep, Cofins, IPI, ICMS, ISS e contribuição patronal para a Previdência Social. A redução da carga tributária, aliada à simplificação de procedimentos, estimula o crescimento das micro e pequenas empresas, reduz a informalidade e incentiva o desenvolvimento econômico do país. O limite de faturamento anual para enquadramento no regime simplificado é de R$ 360 mil para as microempresas e de R$ 4,8 milhões para as pequenas empresas.">Simples Nacional</span> e não pagaria esses tributos no regime normal, pois eles apenas substituirão os atuais na arrecadação única do Simples.</p> <p><strong>Hotelaria</strong><br>No caso de serviços de hotelaria (inclusive flats e airbnb), parques de diversão e parques temáticos, a alíquota será também de 60% da geral.</p> <p><strong>Transporte de passageiros</strong><br>Quanto ao transporte de passageiros, o projeto da reforma tributária prevê situações diferenciadas. Os transportes públicos coletivos ferroviário e hidroviário de caráter urbano, semiurbano e metropolitano terão isenção do Imposto sobre Bens e Serviços (IBS), que unifica o <span id="4109" class="termoGlossario" title="">ICMS</span> e o <span id="4497" class="termoGlossario" title="">ISS</span>, e da Contribuição sobre Bens e Serviços (CBS) e não haverá apropriação de créditos dos tributos.</p> <p>Para o transporte ferroviário e hidroviário urbano, semiurbano e metropolitano, as alíquotas do IBS e da CBS terão redução de 100%, mas não poderão ser aproveitados créditos, tanto nas compras feitas pelos prestadores desses serviços quanto por empresas contribuintes regulares que comprarem os serviços de transporte.</p> <p>Em relação aos serviços de transporte coletivo de passageiros intermunicipal e interestadual, seja rodoviário, hidroviário ou ferroviário, a alíquota será de 60% da geral. Por outro lado, os prestadores desses serviços poderão aproveitar créditos gerados em suas compras de bens e serviços.</p> <p>Outro tipo de transporte que contará com redução (alíquota de 60% da geral) é o aéreo regional, definido como a aviação doméstica que tenha voos com origem ou destino na <span id="4337" class="termoGlossario" title="Área instituída pela Lei 1.806/53 para fins de planejamento econômico da região amazônica. Abrange a totalidade dos estados do Acre, do Amapá, do Amazonas, do Pará, de Rondônia, de Roraima e do Tocantins e parte dos estados do Maranhão e do Mato Grosso, perfazendo uma superfície de aproximadamente 5.217.423 km², o que corresponde a cerca de 61% do território brasileiro.">Amazônia Legal</span> ou em capitais regionais (São Luís/MA ou Natal/RN, por exemplo), centros sub-regionais (tais como Patos de Minas/MG ou Rio Claro/SP), centros de zona (Arapongas/PR ou Tupã/SP, entre outras cidades) ou centros locais, assim definidos pelo Instituto Brasileiro de Geografia e Estatística (<span id="4178" class="termoGlossario" title="Órgão da administração pública federal, subordinado ao Ministério do Planejamento, Orçamento e Gestão. É o principal provedor de dados oficiais do País, sendo responsável pela produção, análise, pesquisa e disseminação de informações de natureza estatística (demográfica, social e econômica), geográfica, cartográfica, geodésica e ambiental.">IBGE</span>).</p> <p>No entanto, caberá ao Ministério de Portos e Aeroportos regulamentar o tema.</p> <p><strong>Agências de turismo</strong><br>Também com alíquota de 60% da geral, as agências de turismo deverão descontar da base de cálculo os repasses para os fornecedores dos serviços intermediados e incluir comissões e incentivos pagos a terceiros que atuaram em nome da agência.</p> <p>O contribuinte de IBS e CBS contratante dos serviços das agências poderá se apropriar de créditos na compra.</p> <p>Sobre bens e serviços adquiridos pelas agências poderão ser aproveitados créditos, desde que não dedutíveis da base de cálculo, caso, por exemplo, de serviços de limpeza ou material de escritório.</p> <p><strong>Empresas de futebol</strong><br>O PLP 68/24 reproduz as regras da Tributação Específica do Futebol (TEF) da <a class="linkLegislacao" href="https://www2.camara.gov.br/legin/fed/lei/2021/lei-14193-6-agosto-2021-791635-norma-pl.html">Lei 14.193/21</a>, aplicável às Sociedades Anônimas do Futebol (SAFs), mas a alíquota fica um pouco maior.</p> <p>Por esse regime, esses clubes de futebol pagarão 4% a título de Imposto sobre a Renda da Pessoa Jurídica (IRPJ), Contribuição Social sobre o Lucro Líquido (<span id="4154" class="termoGlossario" title="Tributo a ser pago à Receita Federal por pessoas jurídicas domiciliadas no País e por empresas que lhes são equiparadas pela legislação do Imposto de Renda. A CSLL será determinada mediante aplicação da alíquota de 9% sobre o resultado ajustado, presumido ou arbitrado. Essa contribuição também incide sobre os lucros obtidos no exterior.">CSLL</span>) e contribuições para o INSS. Atualmente, esse percentual já é aplicado, mas inclui o <span id="4110" class="termoGlossario" title="O Programa de Integração Social (PIS) e o Programa de Formação do Patrimônio do Servidor Público (Pasep) formam um único fundo mantido pelas pessoas jurídicas, com exceção das micro e pequenas empresas optantes pelo regime tributário Simples Nacional. As alíquotas das contribuições variam de 0,65% a 1,65% sobre o total das receitas. Esses recursos são destinados aos trabalhadores em forma de rendimentos ou abonos salariais.">PIS</span>/<span id="4104" class="termoGlossario" title="Tributo que incide sobre a receita das pessoas jurídicas de direito privado, exceto as empresas submetidas ao Simples Nacional. Os recursos arrecadados são exclusivos da União e destinam-se ao financiamento da saúde, previdência e assistência social.">Cofins</span>.</p> <p>Com a proposta, a CBS, que substitui o PIS/Cofins, será de 1,5% sobre a receita. O IBS fica em 3% (metade para estados e metade para municípios).</p> <p>A base de cálculo de todos esses tributos é a receita recebida, inclusive aquela referente a:</p> <p>– prêmios e programas de sócio-torcedor;</p> <p>– cessão dos direitos desportivos dos atletas;</p> <p>– cessão de direitos de imagem; e</p> <p>– transferência do atleta para outra entidade desportiva ou seu retorno à atividade em outro clube.</p> <p>Quanto aos créditos, poderão ser aproveitados apenas aqueles relativos às operações de transferência de jogadores. Nas transferências internacionais, o ganho da SAF pela vinda de jogadores (importação) será tributado normalmente, mas a negociação do atleta para o exterior será considerada exportação, gozando de imunidade de CBS e IBS.</p> <p><strong>Outros esportes</strong><br>Quanto a outros esportes, haverá redução de 60% das alíquotas para a prestação de serviços de educação desportiva (aulas de natação, atletismo, por exemplo) pelo contribuinte regular.</p> <p>A mesma redução será aplicada à gestão e exploração do desporto por associações e clubes esportivos filiados a federação ou confederação, valendo inclusive para a receita de venda de ingressos; fornecimento oneroso ou não de bens e serviços (inclusive ingressos) por meio de programas de sócio-torcedor; cessão dos direitos desportivos dos atletas e transferência de atletas para outra entidade desportiva ou seu retorno.</p> <p><strong>Organismos internacionais</strong><br>Em relação a repartições consulares, diplomáticas e organismos internacionais com representação no Brasil, após verificação do regime aplicado às representações brasileiras no país de origem, haverá isenção de IBS e CBS para operações com bens e serviços, seja das entidades ou dos seus funcionários, nos termos de regulamento.</p> <p><strong>Defesa nacional</strong><br>Serviços e produtos adquiridos pela administração pública e relacionados à segurança nacional terão 60% de redução das alíquotas de IBS e CBS. Entre os serviços estão contemplados os de tecnologia da informação, de manutenção e reparo de veículos e equipamentos militares.</p> <p>Quando a sociedade for estrangeira e um mínimo de 20% de seu capital estiver em posse de sócio brasileiro, o desconto também poderá ser aplicado.</p> <p>Entre os bens, figuram desde aviões, blindados, navios, explosivos e rações para tropas até dispositivos de segurança cibernética.</p> <p>Nesse item, Reginaldo Lopes incluiu vários serviços direcionado a celulares que contarão com alíquota reduzida se prestados à administração pública a título de segurança nacional e da informação:</p> <p>Entre eles, destacam-se:</p> <ul> <li>serviço de localização, bloqueio ou seguro de dispositivo perdido ou furtado para proteção de informações pessoais;</li> <li>serviço de proteção e ressarcimento de transações bancárias indevidas, motivadas por furto, roubo ou sequestro;</li> <li>serviço de conexão protegida e de criptografia para dispositivos;</li> <li>identificação e alerta de arquivos maliciosos ou de alterações para acessar informações</li> </ul> <p><strong>Comunicação institucional</strong><br>Por fim, o PLP 68/24 reduz em 60% as alíquotas de serviços de comunicação institucional prestados à administração pública direta, autarquias e fundações públicas.</p> <p>Estão incluídos os serviços relacionados ao gerenciamento de páginas eletrônicas e redes sociais, assessoria de imprensa e relações públicas.</p> <p>Nesse ponto, o texto aprovado reforça que os fornecedores desses serviços estão sujeitos à alíquota padrão quando o adquirente não seja o setor público mencionado (empresa pública de economia mista, por exemplo).</p> <p class="acssb0fc8">Reportagem – Eduardo Piovesan<br>Edição – Marcelo Oliveira</p> </div> <p><br>
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width="15" height="15" /> </a> </li> </ul> </div> <div class="sp-athr desk-athr"> <span class="athr-tx">Published by</span> <div class="amp-author "> <div class="author-details "><span class="author-name">Tribuna do Tocantins</span> </div> </div> </div> <div class="post-date desk-date"> <div class="loop-date">2 anos ago</div> </div> <div class="srp"> <ul class="clearfix"> <h3 class="amp-related-posts-title">Related Post</h3> <li class="has_thumbnail"> <div class="rlp-image"> <a href="https://tribunadotocantins.com.br/dorinha-entrega-obras-em-sandolandia-prestigia-arraia-em-gurupi-e-reforca-papel-do-mandato-no-fortalecimento-regional/amp/" rel="bookmark" title="Dorinha entrega obras em Sandolândia prestigia arraiá em Gurupi e reforça papel do mandato no fortalecimento regional"> <amp-img data-hero src="https://tribunadotocantins.com.br/wp-content/webp-express/webp-images/uploads/2025/06/IMG-20250622-WA0003.jpg.webp" alt="" width="220" height="134" layout="responsive"><amp-img fallback 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