Brazil NF-e 4.00

Key: br-nfe-v4 Module: github.com/invopop/gobl.br.nfe

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• debit-note

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Stamp Keys

Stamp keys from the previous invoice that need to be referenced:

• sefaz-key

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Scenarios

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bill/invoice

standard, credit-note, debit-note

Filters:

• Types: standard, credit-note, debit-note

Output:

• Extensions: br-nfe-model:55

standard, credit-note, debit-note, #simplified

Filters:

• Types: standard, credit-note, debit-note
• Tags: simplified

Output:

• Extensions: br-nfe-model:65

standard

Filters:

• Types: standard

Output:

• Extensions: br-nfe-operation-type:1, br-nfe-purpose:1

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Extensions

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Fiscal Document Model Code

Code used to identify the fiscal document model. It will be determined automatically by GOBL during normalization according to the scenario definitions.

br-nfe-model

Code	Name
55	NF-e
65	NFC-e

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Buyer Presence Indicator

Indicator of the buyer’s presence at the commercial establishment at the time of the operation. This field is used to classify the type of commercial transaction according to Brazilian tax regulations.

br-nfe-presence

Code	Name
0	Not applicable
1	In-person operation
2	Non-in-person operation, via Internet
3	Non-in-person operation, Tele-service
4	NFC-e in operation with home delivery
5	In-person operation, outside establishment
9	Non-in-person operation, others

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Payment Method

Code used to identify the payment method used for the transaction.

br-nfe-payment-means

Code	Name
01	Cash
02	Check
03	Credit Card
04	Debit Card
05	Store Credit
10	Food Voucher
11	Meal Voucher
12	Gift Voucher
13	Fuel Voucher
15	Bank Slip (Boleto)
16	Bank Deposit
17	Instant Payment (PIX)
18	Bank Transfer, Digital Wallet
19	Loyalty Program, Cashback, Virtual Credit
90	No Payment
99	Others

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CFOP (Fiscal Operations and Services Code)

Four-digit code that classifies the nature of goods movements and service provisions for ICMS purposes in Brazil. The first digit indicates the operation origin/destination (1–3 for entries; 5–7 for exits), and the remaining digits identify the specific type of operation.

br-nfe-cfop

Pattern: ^[1-7]\d{3}$

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Fiscal Incentive Indicator

Indicates whether a party benefits from a fiscal incentive.

br-nfe-fiscal-incentive

Code	Name
1	Has incentive
2	Does not have incentive

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Tax Regime Code

Indicates the tax regime that a party is subject to. Defaults to 3 (normal regime) during normalization when not provided.

br-nfe-regime

Code	Name
1	Simples Nacional
2	Simples Nacional, Excess
3	Normal
4	MEI - Individual Micro-entrepreneur

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Special Tax Regime Code

Indicates a special tax regime that a party is subject to.

br-nfe-special-regime

Code	Name
1	Municipal micro-enterprise
2	Estimated
3	Professional Society
4	Cooperative
5	Single micro-entrepreneur (MEI)
6	Micro-enterprise or Small Business (ME EPP)

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ICMS Tax Status Code (CST)

ICMS tax status code (CST) for the line item, used by issuers under the normal regime (br-nfe-regime 3). Simples Nacional issuers must use the CSOSN code (br-nfe-icms-csosn) instead. Defaults to 00 (taxed in full) during normalization when not provided.

br-nfe-icms-cst

Code	Name
00	Taxed in full
02	Monophasic taxation (fuels)
10	Taxed with ICMS charged by tax substitution
15	Fuel operation with ICMS retention
20	Taxed with tax base reduction
30	Exempt/non-taxed with ICMS charged by tax substitution
40	Exempt
41	Non-taxed
50	Suspended
51	Deferred
53	Fuel operation with deferral
60	ICMS charged previously by tax substitution
61	Fuel operation with ICMS withheld
70	Taxed with base reduction and ICMS charged by tax substitution
90	Others

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ICMS Simples Nacional Status Code (CSOSN)

ICMS status code (CSOSN) for the line item, used by issuers under the Simples Nacional regime (br-nfe-regime 1, 2 or 4). Normal-regime issuers must use the CST code (br-nfe-icms-cst) instead.

br-nfe-icms-csosn

Code	Name
101	Taxed under Simples Nacional with credit permission
102	Taxed under Simples Nacional without credit permission
103	ICMS exemption under Simples Nacional for gross revenue range
201	Taxed under Simples Nacional with credit permission and ICMS by tax substitution
202	Taxed under Simples Nacional without credit permission and ICMS by tax substitution
203	ICMS exemption under Simples Nacional for revenue range and ICMS by tax substitution
300	Immune
400	Non-taxed under Simples Nacional
500	ICMS charged previously by tax substitution or anticipation
900	Others

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ICMS Goods Origin

Origin of the goods for ICMS purposes. Defaults to 0 (national) during normalization when not provided.

br-nfe-icms-origin

Code	Name
0	National (except codes 3, 4, 5 and 8)
1	Foreign, direct import (except code 6)
2	Foreign, acquired in the domestic market (except code 7)
3	National, import content above 40% and up to 70%
4	National, produced under the basic productive processes
5	National, import content up to 40%
6	Foreign, direct import, no domestic equivalent (CAMEX list / natural gas)
7	Foreign, acquired domestically, no domestic equivalent (CAMEX list / natural gas)
8	National, import content above 70%

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PIS Tax Status Code (CST)

PIS tax status code for the line item. Simples Nacional issuers typically use 49 or 99, as PIS is settled within the unified DAS collection. Defaults to 01 (standard-rate taxable operation) during normalization when not provided.

br-nfe-pis-cst

Code	Name
01	Taxable operation, standard rate
02	Taxable operation, differentiated rate
03	Taxable operation, rate per unit of measure
04	Taxable monophasic operation, zero-rate resale
05	Taxable operation by tax substitution
06	Taxable operation, zero rate
07	Operation exempt from the contribution
08	Operation without incidence of the contribution
09	Operation with suspension of the contribution
49	Other outbound operations
50	Credit operation, exclusively taxed domestic revenue
51	Credit operation, exclusively non-taxed domestic revenue
52	Credit operation, exclusively export revenue
53	Credit operation, taxed and non-taxed domestic revenue
54	Credit operation, taxed domestic and export revenue
55	Credit operation, non-taxed domestic and export revenue
56	Credit operation, taxed/non-taxed domestic and export revenue
60	Presumed credit, exclusively taxed domestic revenue
61	Presumed credit, exclusively non-taxed domestic revenue
62	Presumed credit, exclusively export revenue
63	Presumed credit, taxed and non-taxed domestic revenue
64	Presumed credit, taxed domestic and export revenue
65	Presumed credit, non-taxed domestic and export revenue
66	Presumed credit, taxed/non-taxed domestic and export revenue
67	Presumed credit, other operations
70	Acquisition operation without credit right
71	Acquisition operation with exemption
72	Acquisition operation with suspension
73	Acquisition operation at zero rate
74	Acquisition operation without incidence of the contribution
75	Acquisition operation by tax substitution
98	Other inbound operations
99	Other operations

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COFINS Tax Status Code (CST)

COFINS tax status code for the line item. Simples Nacional issuers typically use 49 or 99, as COFINS is settled within the unified DAS collection. Defaults to 01 (standard-rate taxable operation) during normalization when not provided.

br-nfe-cofins-cst

Code	Name
01	Taxable operation, standard rate
02	Taxable operation, differentiated rate
03	Taxable operation, rate per unit of measure
04	Taxable monophasic operation, zero-rate resale
05	Taxable operation by tax substitution
06	Taxable operation, zero rate
07	Operation exempt from the contribution
08	Operation without incidence of the contribution
09	Operation with suspension of the contribution
49	Other outbound operations
50	Credit operation, exclusively taxed domestic revenue
51	Credit operation, exclusively non-taxed domestic revenue
52	Credit operation, exclusively export revenue
53	Credit operation, taxed and non-taxed domestic revenue
54	Credit operation, taxed domestic and export revenue
55	Credit operation, non-taxed domestic and export revenue
56	Credit operation, taxed/non-taxed domestic and export revenue
60	Presumed credit, exclusively taxed domestic revenue
61	Presumed credit, exclusively non-taxed domestic revenue
62	Presumed credit, exclusively export revenue
63	Presumed credit, taxed and non-taxed domestic revenue
64	Presumed credit, taxed domestic and export revenue
65	Presumed credit, non-taxed domestic and export revenue
66	Presumed credit, taxed/non-taxed domestic and export revenue
67	Presumed credit, other operations
70	Acquisition operation without credit right
71	Acquisition operation with exemption
72	Acquisition operation with suspension
73	Acquisition operation at zero rate
74	Acquisition operation without incidence of the contribution
75	Acquisition operation by tax substitution
98	Other inbound operations
99	Other operations

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Purpose Code

Code that identifies the purpose of the fiscal document (SEFAZ field finNFe, B25). Standard invoices are set to 1 (normal) via a tax scenario.

br-nfe-purpose

Code	Name
1	Normal
2	Complementary
3	Adjustment
4	Goods Return
5	Credit Note
6	Debit Note

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Operation Type Code

Code that identifies the type of operation, indicating whether it is inbound or outbound (SEFAZ field tpNF, B11). Standard invoices are set to 1 (outbound) via a tax scenario.

br-nfe-operation-type

Code	Name
0	Inbound
1	Outbound

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Credit Note Type Code

Code that identifies the type of credit note (SEFAZ field tpNFCredito, B25.2) according to the RTM (applies to IBS/CBS only).

br-nfe-credit-note-type

Code	Name
01	Penalty and interest
02	Appropriation of presumed IBS credit in the ZFM
03	Return
04	Reduction of values
05	Credit transfer on succession

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Debit Note Type Code

Code that identifies the type of debit note (SEFAZ field tpNFDebito, B25.1) according to the RTM (applies to IBS/CBS only).

br-nfe-debit-note-type

Code	Name
01	Transfer of credits from Cooperatives
02	Credit annulment
03	Debits not processed in the regular assessment
04	Penalty and interest
05	Credit transfer on succession
06	Advance payment
07	Inventory loss
08	Exit from Simples Nacional

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Validation Rules