Brazil NFS-e 1.X

Key: br-nfse-v1

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Extensions

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CNAE code

The CNAE (National Classification of Economic Activities) code for a service. List of codes from the IBGE (Brazilian Institute of Geography and Statistics):

• https://www.ibge.gov.br/en/statistics/technical-documents/statistical-lists-and-classifications/17245-national-classification-of-economic-activities.html

br-nfse-cnae

Pattern: ^\d[\s.-/]?\d[\s.-/]?\d[\s.-/]?\d$

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Fiscal Incentive

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)

br-nfse-fiscal-incentive

Code	Name
1	Has incentive
2	Does not have incentive

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ISS Liability

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)

br-nfse-iss-liability

Code	Name
1	Liable
2	Not subject
3	Exempt
4	Export
5	Immune
6	Suspended Judicially
7	Suspended Administratively

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IGBE Municipality Code

The municipality code as defined by the IGBE (Brazilian Institute of Geography and Statistics). List of codes from the IGBE:

• https://www.ibge.gov.br/explica/codigos-dos-municipios.php

br-nfse-municipality

Pattern: ^\d$

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Service Code

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:

• https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp116.htm

br-nfse-service

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Opting for “Simples Nacional” regime

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)

br-nfse-simples

Code	Name
1	Opt-in
2	Opt-out

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Special Tax Regime

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)

br-nfse-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)