{"id":11617,"date":"2025-11-07T17:26:50","date_gmt":"2025-11-07T20:26:50","guid":{"rendered":"https:\/\/oobj.com.br\/bc\/?p=11617"},"modified":"2025-11-10T10:44:44","modified_gmt":"2025-11-10T13:44:44","slug":"transacoes-administracao-publica","status":"publish","type":"post","link":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/","title":{"rendered":"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica"},"content":{"rendered":"\n<p>Compras feitas pela Administra\u00e7\u00e3o P\u00fablica t\u00eam partilha espec\u00edfica do IBS conforme a esfera de governo. Nesses casos, parte do IBS pode ser reduzida a zero e a CBS absorve a carga correspondente, conforme a regra aplic\u00e1vel \u00e0 opera\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"identificacao-da-entidade-governamental\"><a href=\"#identificacao-da-entidade-governamental\">Identifica\u00e7\u00e3o da entidade governamental<\/a><\/h2>\n\n\n\n<p>O tipo de ente p\u00fablico \u00e9 definido em <code>$.header.locations.entity.type<\/code>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>federalGovernment<\/code>: Uni\u00e3o<\/li>\n\n\n\n<li><code>stateGovernment<\/code>: Estado<\/li>\n\n\n\n<li><code>cityGovernment<\/code>: Munic\u00edpio<\/li>\n\n\n\n<li><strong>Distrito Federal<\/strong>: usar <code>state: \"DF\"<\/code> com type <code>stateGovernment<\/code> ou <code>cityGovernment<\/code>, conforme o enquadramento.<\/li>\n<\/ul>\n\n\n\n<p>Essa classifica\u00e7\u00e3o direciona a <strong>regra de partilha<\/strong> aplicada no c\u00e1lculo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"regras-de-partilha-do-ibs-em-compras-publicas\"><a href=\"#regras-de-partilha-do-ibs-em-compras-publicas\">Regras de partilha do IBS em compras p\u00fablicas<\/a><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Esfera<\/th><th>IBS Mun<\/th><th>IBS UF<\/th><th>CBS<\/th><\/tr><\/thead><tbody><tr><td>Uni\u00e3o<\/td><td>Reduz a zero<\/td><td>Reduz a zero<\/td><td>Recebe a soma das parcelas de IBS e CBS<\/td><\/tr><tr><td>Estado<\/td><td>Reduz a zero<\/td><td>Recebe a soma de IBS e CBS<\/td><td>Reduz a zero<\/td><\/tr><tr><td>Munic\u00edpio<\/td><td>Recebe a soma de IBS e CBS<\/td><td>Reduz a zero<\/td><td>Reduz a zero<\/td><\/tr><tr><td>Distrito Federal<\/td><td>Recebe a soma de IBS e CBS<\/td><td>Reduz a zero<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>No retorno, a composi\u00e7\u00e3o do IBS aparece em <code>taxDetails[]<\/code> com tipos espec\u00edficos de governo (por exemplo, <code>ibsMunGovTaxComp<\/code> e <code>ibsUfGovTaxComp<\/code>). Quando houver redutor no DFe, o retorno tamb\u00e9m pode trazer <code>pGovRedAliq<\/code> no item correspondente.<\/p>\n\n\n\n\n\t<div id=\"alerta-69fd295145e6a\" class=\"my-4 alert alert-light\" role=\"alert\">\n\t\t<div class=\"alerta-body p-2\">\n\t\t\t<span class=\"fs-6 text-uppercase fontesemibold m-0 mb-3 p-0 icone-alerta icone-observacao d-flex align-items-center\">Observa\u00e7\u00e3o<\/span>\t\t\t<p>O atributo <code>$.header.goods.govProcurement.tpOperGov<\/code> \u00e9 exigido para emiss\u00e3o (DFe), mas <strong>n\u00e3o afeta o c\u00e1lculo<\/strong> no AvaTax Brasil.<\/p>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"exemplo\"><a href=\"#exemplo\">Exemplo<\/a><\/h2>\n\n\n\n<p><strong>Request&nbsp;<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code-block-pro\"><pre class=\"EnlighterJSRAW\">{\n  &quot;header&quot;: {\n    &quot;locations&quot;: {\n      &quot;entity&quot;: {\n        &quot;type&quot;: &quot;cityGovernment&quot;,\n        &quot;taxRegime&quot;: &quot;notApplicable&quot;,\n        &quot;address&quot;: {\n          &quot;state&quot;: &quot;DF&quot;,\n          &quot;cityCode&quot;: &quot;5300108&quot;,\n          &quot;country&quot;: &quot;BRA&quot;,\n          &quot;zipcode&quot;: &quot;71691-082&quot;\n        }\n      }\n    }\n  }\n}<\/pre><\/pre>\n\n\n\n<p><strong>Response<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code-block-pro\"><pre class=\"EnlighterJSRAW\">{\n  &quot;taxDetails&quot;: [\n    { &quot;taxType&quot;: &quot;ibsMunGovTaxComp&quot;, &quot;tax&quot;: 123.45 },\n    { &quot;taxType&quot;: &quot;ibsUfGovTaxComp&quot;,  &quot;tax&quot;: 0.00 }\n  ]\n}<\/pre><\/pre>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"categories":[332],"tags":[],"class_list":["post-11617","post","type-post","status-publish","format-standard","hentry","category-conceitos-cenario-api-rt"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"Malu Duarte","author_link":"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica - Base de Conhecimento - Oobj<\/title>\n<meta name=\"description\" content=\"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica - Base de Conhecimento - Oobj\" \/>\n<meta property=\"og:description\" content=\"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\" \/>\n<meta property=\"og:site_name\" content=\"Base de Conhecimento - Oobj\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/oobjti\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-07T20:26:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-10T13:44:44+00:00\" \/>\n<meta name=\"author\" content=\"Malu Duarte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Malu Duarte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\"},\"author\":{\"name\":\"Malu Duarte\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad\"},\"headline\":\"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica\",\"datePublished\":\"2025-11-07T20:26:50+00:00\",\"dateModified\":\"2025-11-10T13:44:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\"},\"wordCount\":198,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#organization\"},\"articleSection\":[\"Conceitos por cen\u00e1rio tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\",\"url\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\",\"name\":\"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica - Base de Conhecimento - Oobj\",\"isPartOf\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#website\"},\"datePublished\":\"2025-11-07T20:26:50+00:00\",\"dateModified\":\"2025-11-10T13:44:44+00:00\",\"description\":\"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.\",\"breadcrumb\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/oobj.com.br\/bc\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#website\",\"url\":\"https:\/\/oobj.com.br\/bc\/\",\"name\":\"Base de Conhecimento - Oobj\",\"description\":\"Aprenda tudo sobre nossas solu\u00e7\u00f5es, desde o que significa um \u00edcone na tela at\u00e9 como completar uma tarefa.\",\"publisher\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oobj.com.br\/bc\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#organization\",\"name\":\"Oobj Tecnologia da Informa\u00e7\u00e3o\",\"url\":\"https:\/\/oobj.com.br\/bc\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png\",\"contentUrl\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png\",\"width\":512,\"height\":168,\"caption\":\"Oobj Tecnologia da Informa\u00e7\u00e3o\"},\"image\":{\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/oobjti\",\"https:\/\/www.instagram.com\/oobjti\",\"https:\/\/www.linkedin.com\/company\/oobjti\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad\",\"name\":\"Malu Duarte\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png\",\"contentUrl\":\"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png\",\"caption\":\"Malu Duarte\"},\"url\":\"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica - Base de Conhecimento - Oobj","description":"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/","og_locale":"pt_BR","og_type":"article","og_title":"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica - Base de Conhecimento - Oobj","og_description":"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.","og_url":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/","og_site_name":"Base de Conhecimento - Oobj","article_publisher":"https:\/\/www.facebook.com\/oobjti","article_published_time":"2025-11-07T20:26:50+00:00","article_modified_time":"2025-11-10T13:44:44+00:00","author":"Malu Duarte","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Malu Duarte","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#article","isPartOf":{"@id":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/"},"author":{"name":"Malu Duarte","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad"},"headline":"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica","datePublished":"2025-11-07T20:26:50+00:00","dateModified":"2025-11-10T13:44:44+00:00","mainEntityOfPage":{"@id":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/"},"wordCount":198,"commentCount":1,"publisher":{"@id":"https:\/\/oobj.com.br\/bc\/#organization"},"articleSection":["Conceitos por cen\u00e1rio tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/","url":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/","name":"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica - Base de Conhecimento - Oobj","isPartOf":{"@id":"https:\/\/oobj.com.br\/bc\/#website"},"datePublished":"2025-11-07T20:26:50+00:00","dateModified":"2025-11-10T13:44:44+00:00","description":"Entenda como o IBS \u00e9 partilhado em compras realizadas por \u00f3rg\u00e3os p\u00fablicos e como isso aparece no c\u00e1lculo do AvaTax Brasil.","breadcrumb":{"@id":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/oobj.com.br\/bc\/transacoes-administracao-publica\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/oobj.com.br\/bc\/"},{"@type":"ListItem","position":2,"name":"Transa\u00e7\u00f5es com Administra\u00e7\u00e3o P\u00fablica"}]},{"@type":"WebSite","@id":"https:\/\/oobj.com.br\/bc\/#website","url":"https:\/\/oobj.com.br\/bc\/","name":"Base de Conhecimento - Oobj","description":"Aprenda tudo sobre nossas solu\u00e7\u00f5es, desde o que significa um \u00edcone na tela at\u00e9 como completar uma tarefa.","publisher":{"@id":"https:\/\/oobj.com.br\/bc\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oobj.com.br\/bc\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/oobj.com.br\/bc\/#organization","name":"Oobj Tecnologia da Informa\u00e7\u00e3o","url":"https:\/\/oobj.com.br\/bc\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/","url":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png","contentUrl":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/2024\/10\/logo.png","width":512,"height":168,"caption":"Oobj Tecnologia da Informa\u00e7\u00e3o"},"image":{"@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/oobjti","https:\/\/www.instagram.com\/oobjti","https:\/\/www.linkedin.com\/company\/oobjti\/"]},{"@type":"Person","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/d5b05a7bbe2be07843923019324402ad","name":"Malu Duarte","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/oobj.com.br\/bc\/#\/schema\/person\/image\/","url":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png","contentUrl":"https:\/\/oobj.com.br\/bc\/wp-content\/uploads\/nsl_avatars\/454927dc8b9b69d69aaf0b3bee9c909b.png","caption":"Malu Duarte"},"url":"https:\/\/oobj.com.br\/bc\/author\/malu-duarte\/"}]}},"_links":{"self":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts\/11617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/comments?post=11617"}],"version-history":[{"count":6,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts\/11617\/revisions"}],"predecessor-version":[{"id":12102,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/posts\/11617\/revisions\/12102"}],"wp:attachment":[{"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/media?parent=11617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/categories?post=11617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oobj.com.br\/bc\/wp-json\/wp\/v2\/tags?post=11617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}