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Brazil NFS-e 1.X
Key: br-nfse-v1
Extensions
Pattern: ^\d[\s.-/]?\d[\s.-/]?\d[\s.-/]?\d$
The CNAE (National Classification of Economic Activities) code for a service.
List of codes from the IBGE (Brazilian Institute of Geography and Statistics):
Indicates whether a party benefits from a fiscal incentive.
List of codes from the national NFSe ABRASF (v2.04) model:
- https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download (Section 10.2, Field B-68)
| Code | Name |
|---|---|
1 | Has incentive |
2 | Does not have incentive |
Indicates the ISS liability status, i.e., whether the ISS tax is due or not and why.
List of codes from the national NFSe ABRASF (v2.04) model:
- https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download (Section 10.2, Field B-38)
| Code | Name |
|---|---|
1 | Liable |
2 | Not subject |
3 | Exempt |
4 | Export |
5 | Immune |
6 | Suspended Judicially |
7 | Suspended Administratively |
Pattern: ^\d$
The municipality code as defined by the IGBE (Brazilian Institute of Geography and Statistics).
List of codes from the IGBE:
The service code as defined by the municipality. Typically, one of the codes listed in the Lei Complementar 116/2003, but municipalities can make their own changes.
For further details on the list of possible codes, see:
Indicates whether a party is opting for the “Simples Nacional” (Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas Microempresas e Empresas de Pequeno Porte) tax regime
List of codes from the national NFSe ABRASF (v2.04) model:
- https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download (Section 10.2, Field B-67)
| Code | Name |
|---|---|
1 | Opt-in |
2 | Opt-out |
Indicates a special tax regime that a party is subject to.
List of codes from the national NFSe ABRASF (v2.04) model:
- https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download (Section 10.2, Field B-66)
| 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) |