{"id":9206,"date":"2025-11-28T12:51:32","date_gmt":"2025-11-28T12:51:32","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/"},"modified":"2025-11-28T12:51:32","modified_gmt":"2025-11-28T12:51:32","slug":"artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/","title":{"rendered":"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS"},"content":{"rendered":"\n<h1>Artigo 3 da LC 214\/2025: defini\u00e7\u00f5es de bens, servi\u00e7os e fornecedores no IBS e CBS<\/h1><p>O <strong>Artigo 3 da <a style=\"color: #0000ff;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a><\/strong> define os conceitos centrais do novo modelo de tributa\u00e7\u00e3o sobre o consumo. Ele determina o que s\u00e3o bens, servi\u00e7os, fornecimentos, fornecedores, adquirentes e destinat\u00e1rios para fins de incid\u00eancia do IBS e da CBS, unificando no\u00e7\u00f5es que antes eram diferentes nos regimes do ICMS, ISS, PIS e COFINS. Para empresas do setor farmac\u00eautico, essas defini\u00e7\u00f5es trazem clareza, evitam brechas e padronizam o entendimento jur\u00eddico.<\/p><h2>Texto da Lei<\/h2>\n<blockquote>\nI &#8211; Opera\u00e7\u00f5es com:<br>\na) Bens: tudo que envolva bens m\u00f3veis ou im\u00f3veis, materiais ou imateriais (inclusive direitos);<br>\nb) Servi\u00e7os: todas as demais opera\u00e7\u00f5es que n\u00e3o sejam com bens;<br><br>\nII &#8211; Fornecimento:<br>\na) Entrega ou disponibiliza\u00e7\u00e3o de bem material;<br>\nb) Transfer\u00eancia, cess\u00e3o, concess\u00e3o ou licenciamento de bem imaterial;<br>\nc) Presta\u00e7\u00e3o ou disponibiliza\u00e7\u00e3o de servi\u00e7o;<br><br>\nIII &#8211; Fornecedor: quem realiza o fornecimento \u2014 pessoa f\u00edsica ou jur\u00eddica, no Brasil ou no exterior;<br><br>\nIV &#8211; Adquirente: quem paga ou \u00e9 respons\u00e1vel pela contrapresta\u00e7\u00e3o;<br><br>\nV &#8211; Destinat\u00e1rio: quem recebe o bem ou servi\u00e7o, podendo ser o pr\u00f3prio adquirente ou n\u00e3o;<br><br>\n\u00a71\u00ba: Energias com valor econ\u00f4mico s\u00e3o consideradas bens materiais;<br>\n\u00a72\u00ba: Entidades sem personalidade jur\u00eddica tamb\u00e9m podem ser fornecedoras.\n<\/blockquote>\n<p>O Art. 3\u00ba cria uma linguagem comum e elimina brechas, garantindo que o IBS e a CBS incidam sobre qualquer opera\u00e7\u00e3o econ\u00f4mica \u2014 f\u00edsica, digital, material ou imaterial.<\/p>\n<h2>Entendendo os conceitos de bens e servi\u00e7os<\/h2>\n<p>A lei unifica conceitos antes separados entre ICMS (bens) e ISS (servi\u00e7os). Agora, bens e servi\u00e7os s\u00e3o tratados de forma integrada para fins de incid\u00eancia do IBS e da CBS.<\/p>\n<table>\n<thead>\n<tr>\n<th>Tipo<\/th>\n<th>O que inclui<\/th>\n<th>Exemplos pr\u00e1ticos<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Bens<\/strong><\/td>\n<td>Materiais, imateriais, f\u00edsicos ou digitais<\/td>\n<td>Medicamentos, m\u00e1quinas, softwares<\/td>\n<\/tr>\n<tr>\n<td><strong>Servi\u00e7os<\/strong><\/td>\n<td>Atividades que geram utilidade<\/td>\n<td>Log\u00edstica, consultoria, marketing m\u00e9dico<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<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\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" alt=\"\" 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\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>O conceito de fornecimento<\/h2>\n<p>O termo <strong>fornecimento<\/strong> \u00e9 central no novo sistema. Ele abrange qualquer disponibiliza\u00e7\u00e3o de bens ou servi\u00e7os, seja f\u00edsica ou digital. A defini\u00e7\u00e3o inclui:<\/p>\n<ul>\n<li>Entrega de produtos;<\/li>\n<li>Transfer\u00eancia ou licenciamento de direitos;<\/li>\n<li>Presta\u00e7\u00e3o de servi\u00e7os.<\/li>\n<\/ul>\n<p>Isso permite que o IBS e a CBS incidam sobre opera\u00e7\u00f5es digitais, licen\u00e7as de software e servi\u00e7os intang\u00edveis.<\/p>\n<h2>Fornecedor, adquirente e destinat\u00e1rio \u2014 quem \u00e9 quem<\/h2>\n<p>A lei define com precis\u00e3o os respons\u00e1veis pela opera\u00e7\u00e3o. Essa clareza reduz disputas tribut\u00e1rias e facilita o cumprimento das obriga\u00e7\u00f5es no novo modelo.<\/p>\n<table>\n<thead>\n<tr>\n<th>Termo<\/th>\n<th>Significado<\/th>\n<th>Exemplo no setor farma<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Fornecedor<\/strong><\/td>\n<td>Quem realiza o fornecimento<\/td>\n<td>Ind\u00fastria que vende medicamentos<\/td>\n<\/tr>\n<tr>\n<td><strong>Adquirente<\/strong><\/td>\n<td>Quem paga pela opera\u00e7\u00e3o<\/td>\n<td>Distribuidor da ind\u00fastria<\/td>\n<\/tr>\n<tr>\n<td><strong>Destinat\u00e1rio<\/strong><\/td>\n<td>Quem recebe o bem ou servi\u00e7o<\/td>\n<td>Farm\u00e1cia, hospital ou cl\u00ednica<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Interpreta\u00e7\u00e3o dos par\u00e1grafos 1\u00ba e 2\u00ba<\/h2>\n<p>O \u00a71\u00ba trata a energia como bem material, garantindo que opera\u00e7\u00f5es com energia el\u00e9trica, t\u00e9rmica ou outras formas sejam tributadas pelo IBS e pela CBS.<\/p>\n<p>O \u00a72\u00ba determina que entidades sem personalidade jur\u00eddica \u2014 como cons\u00f3rcios, fundos e sociedades em conta de participa\u00e7\u00e3o \u2014 tamb\u00e9m s\u00e3o consideradas fornecedoras, ampliando a abrang\u00eancia da lei.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/chat.whatsapp.com\/BR8f6Uv9cNi9JJrJfXyEQJ\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" alt=\"\" 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\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>Resumo did\u00e1tico<\/h2>\n<table>\n<thead>\n<tr>\n<th>Conceito<\/th>\n<th>Significado simplificado<\/th>\n<th>Exemplo<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Bens<\/strong><\/td>\n<td>Itens materiais e imateriais<\/td>\n<td>Medicamentos, licen\u00e7as<\/td>\n<\/tr>\n<tr>\n<td><strong>Servi\u00e7os<\/strong><\/td>\n<td>Atividades econ\u00f4micas<\/td>\n<td>Armazenagem, consultoria<\/td>\n<\/tr>\n<tr>\n<td><strong>Fornecimento<\/strong><\/td>\n<td>Entrega ou disponibiliza\u00e7\u00e3o<\/td>\n<td>Venda ou licenciamento<\/td>\n<\/tr>\n<tr>\n<td><strong>Fornecedor<\/strong><\/td>\n<td>Quem fornece<\/td>\n<td>Ind\u00fastria, distribuidor<\/td>\n<\/tr>\n<tr>\n<td><strong>Adquirente<\/strong><\/td>\n<td>Quem paga<\/td>\n<td>Distribuidor, hospital<\/td>\n<\/tr>\n<tr>\n<td><strong>Destinat\u00e1rio<\/td>\n<td>Quem recebe<\/td>\n<td>Cliente final<\/td>\n<\/tr>\n<tr>\n<td><strong>Energia = bem<\/strong><\/td>\n<td>Energia \u00e9 bem material<\/td>\n<td>Energia el\u00e9trica<\/td>\n<\/tr>\n<tr>\n<td><strong>Entidades sem CNPJ<\/strong><\/td>\n<td>Tamb\u00e9m s\u00e3o fornecedoras<\/td>\n<td>Cons\u00f3rcios, fundos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Conclus\u00e3o<\/h2>\n<p>O Artigo 3\u00ba da LC 214\/2025 estabelece a base conceitual do novo sistema de tributa\u00e7\u00e3o sobre o consumo. Ele amplia o conceito de bens e servi\u00e7os, define com precis\u00e3o os participantes da opera\u00e7\u00e3o e garante que o IBS e a CBS incidam sobre todas as opera\u00e7\u00f5es econ\u00f4micas, inclusive digitais. Para o setor farmac\u00eautico, essas defini\u00e7\u00f5es refor\u00e7am seguran\u00e7a jur\u00eddica, padroniza\u00e7\u00e3o e clareza tribut\u00e1ria.<\/p>\n<p><strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.<\/strong><\/p>\n\t\t\t<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\t\t<p>\u25ba E-mail: comercial@simtax.com.br<br \/>\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><\/p><p>Compartilhe:<\/p>\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 512 512\" ><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Artigo 3 da LC 214\/2025 explica bens, servi\u00e7os e fornecimento no novo modelo do IBS e CBS. Saiba como esses conceitos afetam empresas e o setor farma.<\/p>\n","protected":false},"author":1,"featured_media":9207,"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-9206","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>Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS - 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\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS - Simtax\" \/>\n<meta property=\"og:description\" content=\"Artigo 3 da LC 214\/2025 explica bens, servi\u00e7os e fornecimento no novo modelo do IBS e CBS. Saiba como esses conceitos afetam empresas e o setor farma.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/\" \/>\n<meta property=\"og:site_name\" content=\"Simtax\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-28T12:51:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art4-incidencia-ibs-cbs-simtax.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Suporte Evercode\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Suporte Evercode\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/\"},\"author\":{\"name\":\"Suporte Evercode\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\"},\"headline\":\"Artigo 3 da LC 214\\\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS\",\"datePublished\":\"2025-11-28T12:51:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/\"},\"wordCount\":725,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art4-incidencia-ibs-cbs-simtax.png\",\"articleSection\":[\"Reforma Tribut\u00e1ria\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/\",\"name\":\"Artigo 3 da LC 214\\\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS - Simtax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art4-incidencia-ibs-cbs-simtax.png\",\"datePublished\":\"2025-11-28T12:51:32+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#primaryimage\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art4-incidencia-ibs-cbs-simtax.png\",\"contentUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art4-incidencia-ibs-cbs-simtax.png\",\"width\":1280,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Artigo 3 da LC 214\\\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#website\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/\",\"name\":\"Simtax\",\"description\":\"Reforma\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\",\"name\":\"Suporte Evercode\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"caption\":\"Suporte Evercode\"},\"sameAs\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\"],\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/author\\\/suporte-evercode\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS - Simtax","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:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/","og_locale":"pt_BR","og_type":"article","og_title":"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS - Simtax","og_description":"Artigo 3 da LC 214\/2025 explica bens, servi\u00e7os e fornecimento no novo modelo do IBS e CBS. Saiba como esses conceitos afetam empresas e o setor farma.","og_url":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/","og_site_name":"Simtax","article_published_time":"2025-11-28T12:51:32+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art4-incidencia-ibs-cbs-simtax.png","type":"image\/png"}],"author":"Suporte Evercode","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Suporte Evercode","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#article","isPartOf":{"@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/"},"author":{"name":"Suporte Evercode","@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa"},"headline":"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS","datePublished":"2025-11-28T12:51:32+00:00","mainEntityOfPage":{"@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/"},"wordCount":725,"commentCount":0,"image":{"@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#primaryimage"},"thumbnailUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art4-incidencia-ibs-cbs-simtax.png","articleSection":["Reforma Tribut\u00e1ria"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/","url":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/","name":"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS - Simtax","isPartOf":{"@id":"https:\/\/simtax.com.br\/reforma\/#website"},"primaryImageOfPage":{"@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#primaryimage"},"image":{"@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#primaryimage"},"thumbnailUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art4-incidencia-ibs-cbs-simtax.png","datePublished":"2025-11-28T12:51:32+00:00","author":{"@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa"},"breadcrumb":{"@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#primaryimage","url":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art4-incidencia-ibs-cbs-simtax.png","contentUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art4-incidencia-ibs-cbs-simtax.png","width":1280,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/simtax.com.br\/reforma\/artigo-3-da-lc-214-2025-entenda-bens-servicos-e-fornecimento-no-ibs-e-cbs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/simtax.com.br\/reforma\/"},{"@type":"ListItem","position":2,"name":"Artigo 3 da LC 214\/2025: entenda bens, servi\u00e7os e fornecimento no IBS e CBS"}]},{"@type":"WebSite","@id":"https:\/\/simtax.com.br\/reforma\/#website","url":"https:\/\/simtax.com.br\/reforma\/","name":"Simtax","description":"Reforma","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/simtax.com.br\/reforma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa","name":"Suporte Evercode","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","caption":"Suporte Evercode"},"sameAs":["https:\/\/simtax.com.br\/reforma"],"url":"https:\/\/simtax.com.br\/reforma\/author\/suporte-evercode\/"}]}},"_links":{"self":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts\/9206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/comments?post=9206"}],"version-history":[{"count":0,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts\/9206\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/media\/9207"}],"wp:attachment":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/media?parent=9206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/categories?post=9206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/tags?post=9206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}