Brazil NF-e 4.00

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

Correction Definitions

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

Invoice Types

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

credit-note
debit-note

Stamp Keys

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

sefaz-key

Scenarios

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

Extensions

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

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

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

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}$

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

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

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)

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

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

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%

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

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

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

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

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

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

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Can convert to [BRL]	`GOBL-BR-NFE-BILL-INVOICE-34` Invoice currency must be BRL or provide exchange rate for conversion
Invoice	Has reason note	`GOBL-BR-NFE-BILL-INVOICE-30` Invoice requires a note with key ‘reason’ to describe the nature of the operation (natOp)
`supplier.tax_id`	Present	`GOBL-BR-NFE-BILL-INVOICE-01` Invoice supplier tax ID is required
`supplier.tax_id.code`	Present	`GOBL-BR-NFE-BILL-INVOICE-02` Invoice supplier tax ID code is required
`supplier.addresses[*]`	Present	`GOBL-BR-NFE-BILL-INVOICE-03` Invoice supplier address must not be empty
`supplier.addresses[*].street`	Present	`GOBL-BR-NFE-BILL-INVOICE-04` Invoice supplier address requires a street
`supplier.addresses[*].num`	Present	`GOBL-BR-NFE-BILL-INVOICE-05` Invoice supplier address requires a number
`supplier.addresses[*].locality`	Present	`GOBL-BR-NFE-BILL-INVOICE-06` Invoice supplier address requires a locality
`supplier.addresses[*].state`	Present	`GOBL-BR-NFE-BILL-INVOICE-07` Invoice supplier address requires a state
`supplier.addresses[*].code`	Present	`GOBL-BR-NFE-BILL-INVOICE-08` Invoice supplier address requires a postal code
`supplier.addresses[*].country`	Present	`GOBL-BR-NFE-BILL-INVOICE-37` Invoice supplier address requires a country
`supplier.ext`	Has addresses Ext require [br-ibge-municipality]	`GOBL-BR-NFE-BILL-INVOICE-09` Invoice supplier requires ‘br-ibge-municipality’ extension when addresses are present
`supplier.ext`	Ext require [br-nfe-regime]	`GOBL-BR-NFE-BILL-INVOICE-39` Invoice supplier requires ‘br-nfe-regime’ extension
`supplier.name`	Present	`GOBL-BR-NFE-BILL-INVOICE-10` Invoice supplier name is required
`supplier.addresses`	Present	`GOBL-BR-NFE-BILL-INVOICE-11` Invoice supplier must have at least one address
`customer`	Invoice is NFe Present	`GOBL-BR-NFE-BILL-INVOICE-12` Invoice customer is required for NF-e invoices
`customer.addresses`	Invoice is NFe Present	`GOBL-BR-NFE-BILL-INVOICE-13` Invoice customer must have at least one address for NF-e invoices
`customer`	No tax ID Has foreign country identity	`GOBL-BR-NFE-BILL-INVOICE-36` Invoice customer must have a tax ID or a foreign country identity
`customer.tax_id.code`	Present	`GOBL-BR-NFE-BILL-INVOICE-15` Invoice customer tax ID code is required
`customer.addresses[*]`	Present	`GOBL-BR-NFE-BILL-INVOICE-16` Invoice customer address must not be empty
`customer.addresses[*].street`	Present	`GOBL-BR-NFE-BILL-INVOICE-17` Invoice customer address requires a street
`customer.addresses[*].num`	Present	`GOBL-BR-NFE-BILL-INVOICE-18` Invoice customer address requires a number
`customer.addresses[*].locality`	Present	`GOBL-BR-NFE-BILL-INVOICE-19` Invoice customer address requires a locality
`customer.addresses[*].code`	Present	`GOBL-BR-NFE-BILL-INVOICE-21` Invoice customer address requires a postal code
`customer.addresses[*].country`	Present	`GOBL-BR-NFE-BILL-INVOICE-38` Invoice customer address requires a country
`customer.addresses[*].state`	Is Brazilian Present	`GOBL-BR-NFE-BILL-INVOICE-20` Invoice customer address requires a state
`customer.ext`	Has addresses Ext require [br-ibge-municipality]	`GOBL-BR-NFE-BILL-INVOICE-22` Invoice customer requires ‘br-ibge-municipality’ extension when addresses are present
`series`	Present	`GOBL-BR-NFE-BILL-INVOICE-23` Invoice series is required
`series`	Matches ^(?:0\|[1-9][0-9])$	`GOBL-BR-NFE-BILL-INVOICE-24` Invoice series format is invalid; must be 0 or 1-999
`tax`	Present	`GOBL-BR-NFE-BILL-INVOICE-25` Invoice tax is required
`tax.ext`	Ext require [br-nfe-model, br-nfe-presence, br-nfe-purpose, br-nfe-operation-type]	`GOBL-BR-NFE-BILL-INVOICE-26` Invoice tax requires ‘br-nfe-model’, ‘br-nfe-presence’, ‘br-nfe-purpose’ and ‘br-nfe-operation-type’ extensions
`tax.ext`	NFe model Ext ‘br-nfe-presence’ not in [4]	`GOBL-BR-NFE-BILL-INVOICE-27` NF-e invoices do not support ‘4’ for ‘br-nfe-presence’
`tax.ext`	NFCe model Ext ‘br-nfe-presence’ in [1, 4]	`GOBL-BR-NFE-BILL-INVOICE-28` NFC-e invoices require in-person or delivery for ‘br-nfe-presence’
`tax.ext`	Credit note purpose Ext require [br-nfe-credit-note-type]	`GOBL-BR-NFE-BILL-INVOICE-40` Credit note invoices require ‘br-nfe-credit-note-type’ extension
`tax.ext`	Debit note purpose Ext require [br-nfe-debit-note-type]	`GOBL-BR-NFE-BILL-INVOICE-41` Debit note invoices require ‘br-nfe-debit-note-type’ extension
`notes[*].text`	Reason note Length between 1 and 60	`GOBL-BR-NFE-BILL-INVOICE-29` Invoice reason note text must be between 1 and 60 characters
`payment`	Invoice not paid Present	`GOBL-BR-NFE-BILL-INVOICE-31` Invoice payment is required when invoice is unpaid
`payment.instructions`	Invoice not paid Present	`GOBL-BR-NFE-BILL-INVOICE-32` Invoice payment instructions are required when invoice is unpaid
`totals.due` Calculated	Zero or positive	`GOBL-BR-NFE-BILL-INVOICE-33` Invoice due amount must not be negative
`lines[*].ext`	Invoice is NFe Ext require [br-nfe-cfop]	`GOBL-BR-NFE-BILL-INVOICE-35` NF-e invoice lines require ‘br-nfe-cfop’ extension

bill.Line

Field	Test	Validation Code / Message
Line	Line has tax category ICMS	`GOBL-BR-NFE-BILL-LINE-01` Line taxes must include the ICMS category
Line	Line has tax category PIS	`GOBL-BR-NFE-BILL-LINE-02` Line taxes must include the PIS category
Line	Line has tax category COFINS	`GOBL-BR-NFE-BILL-LINE-03` Line taxes must include the COFINS category

tax.Combo

Field	Test	Validation Code / Message
`ext`	ICMS category Ext require [br-nfe-icms-cst], or ext require [br-nfe-icms-csosn]	`GOBL-BR-NFE-TAX-COMBO-01` ICMS tax combo requires ‘br-nfe-icms-cst’ or ‘br-nfe-icms-csosn’ extension
`ext`	ICMS category Ext require [br-nfe-icms-origin]	`GOBL-BR-NFE-TAX-COMBO-02` ICMS tax combo requires ‘br-nfe-icms-origin’ extension
`ext`	PIS category Ext require [br-nfe-pis-cst]	`GOBL-BR-NFE-TAX-COMBO-03` PIS tax combo requires ‘br-nfe-pis-cst’ extension
`ext`	COFINS category Ext require [br-nfe-cofins-cst]	`GOBL-BR-NFE-TAX-COMBO-04` COFINS tax combo requires ‘br-nfe-cofins-cst’ extension

pay.Instructions

Field	Test	Validation Code / Message
`ext`	Ext require [br-nfe-payment-means]	`GOBL-BR-NFE-PAY-INSTRUCTIONS-01` Payment instructions require ‘br-nfe-payment-means’ extension

pay.Record

Field	Test	Validation Code / Message
`ext`	Ext require [br-nfe-payment-means]	`GOBL-BR-NFE-PAY-RECORD-01` Payment advance requires ‘br-nfe-payment-means’ extension

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Brazil NF-e 4.00

Correction Definitions

Invoice Types

Stamp Keys

Scenarios

bill/invoice

Extensions

Fiscal Document Model Code

Buyer Presence Indicator

Payment Method

CFOP (Fiscal Operations and Services Code)

Fiscal Incentive Indicator

Tax Regime Code

Special Tax Regime Code

ICMS Tax Status Code (CST)

ICMS Simples Nacional Status Code (CSOSN)

ICMS Goods Origin

PIS Tax Status Code (CST)

COFINS Tax Status Code (CST)

Purpose Code

Operation Type Code

Credit Note Type Code

Debit Note Type Code

Validation Rules

​Correction Definitions

​Invoice Types

​Stamp Keys

​Scenarios

​bill/invoice

​Extensions

​Fiscal Document Model Code

​Buyer Presence Indicator

​Payment Method

​CFOP (Fiscal Operations and Services Code)

​Fiscal Incentive Indicator

​Tax Regime Code

​Special Tax Regime Code

​ICMS Tax Status Code (CST)

​ICMS Simples Nacional Status Code (CSOSN)

​ICMS Goods Origin

​PIS Tax Status Code (CST)

​COFINS Tax Status Code (CST)

​Purpose Code

​Operation Type Code

​Credit Note Type Code

​Debit Note Type Code

​Validation Rules

Correction Definitions

Invoice Types

Stamp Keys

Scenarios

bill/invoice

Extensions

Fiscal Document Model Code

Buyer Presence Indicator

Payment Method

CFOP (Fiscal Operations and Services Code)

Fiscal Incentive Indicator

Tax Regime Code

Special Tax Regime Code

ICMS Tax Status Code (CST)

ICMS Simples Nacional Status Code (CSOSN)

ICMS Goods Origin

PIS Tax Status Code (CST)

COFINS Tax Status Code (CST)

Purpose Code

Operation Type Code

Credit Note Type Code

Debit Note Type Code

Validation Rules