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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):
Pattern: ^\d{2}[\s\.\-\/]?\d{2}[\s\.\-\/]?\d[\s\.\-\/]?\d{2}$

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NBS code

The NBS (Nomenclatura Brasileira de Serviços, Intangíveis e outras Operações que produzam Variações no Patrimônio) code for a service. NBS is the Brazilian classification system for services and intangibles, established by Decreto No. 7.708/2012 and maintained by the MDIC (Ministério do Desenvolvimento, Indústria, Comércio e Serviços). Official list of codes from the MDIC:
Pattern: ^\d[\.\s]?\d{4}[\.\s]?\d{2}[\.\s]?\d{2}$

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Fiscal Incentive

Indicates whether a party benefits from a fiscal incentive.
CodeName
1Has incentive
2Does 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:
CodeName
1Liable
2Not subject
3Exempt
4Export
5Immune
6Suspended Judicially
7Suspended Administratively

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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:

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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
CodeName
1Opt-in
2Opt-out

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Special Tax Regime

Indicates a special tax regime that a party is subject to.
CodeName
1Municipal micro-enterprise
2Estimated
3Professional Society
4Cooperative
5Single micro-entrepreneur (MEI)
6Micro-enterprise or Small Business (ME EPP)

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Operation Indicator

Indicates the operation type for the determination of the IBS and CBS taxes by the tax authorities. Maps to the cIndOp field in the NFS-e national layout. List of possible values:
Pattern: ^\d{6}$

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Tax Status Code (CST)

Indicates the tax status of the operation for the determination of the IBS and CBS taxes by the tax authorities. Maps to the CST field in the NFS-e national layout. List of possible values:
Pattern: ^\d{3}$

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Tax Classification Code

Indicates the tax classification code for the determination of the IBS and CBS taxes by the tax authorities. Maps to the cClassTrib field in the NFS-e national layout. List of possible values:
Pattern: ^\d{6}$

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Validation Rules

FieldTestValidation Code / Message
series
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-01
Series is required
code
  • Matches ^[1-9][0-9]*$
GOBL-BR-NFSE-V1-BILL-INVOICE-02
Code must be a positive integer
supplier
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-03
Supplier is required
supplier.tax_id
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-04
Supplier tax ID is required
supplier.tax_id.code
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-05
Supplier tax ID code is required
supplier.name
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-06
Supplier name is required
supplier.addresses
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-07
Supplier must have at least one address
supplier.addresses[*]
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-08
Supplier address must not be empty
supplier.addresses[*].street
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-09
Supplier address requires a street
supplier.addresses[*].num
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-10
Supplier address requires a number
supplier.addresses[*].locality
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-11
Supplier address requires a locality
supplier.addresses[*].state
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-12
Supplier address requires a state
supplier.addresses[*].code
  • Present
GOBL-BR-NFSE-V1-BILL-INVOICE-13
Supplier address requires a postal code
supplier.ext
  • Ext require [br-ibge-municipality, br-nfse-simples, br-nfse-fiscal-incentive]
GOBL-BR-NFSE-V1-BILL-INVOICE-14
Supplier requires ‘br-ibge-municipality’, ‘br-nfse-simples’, and ‘br-nfse-fiscal-incentive’ extensions
charges
  • Empty
GOBL-BR-NFSE-V1-BILL-INVOICE-15
Charges are not supported by NFS-e
discounts
  • Empty
GOBL-BR-NFSE-V1-BILL-INVOICE-16
Discounts are not supported by NFS-e
FieldTestValidation Code / Message
Line
  • Line has tax category ISS
GOBL-BR-NFSE-V1-BILL-LINE-01
Line taxes must include the ISS category
FieldTestValidation Code / Message
ext
  • Ext require [br-nfse-service]
GOBL-BR-NFSE-V1-ORG-ITEM-01
Item requires ‘br-nfse-service’ extension
ext
  • Ext require all or none of [br-nfse-operation, br-nfse-tax-status, br-nfse-tax-class]
GOBL-BR-NFSE-V1-ORG-ITEM-02
Item extensions ‘br-nfse-operation’, ‘br-nfse-tax-status’, and ‘br-nfse-tax-class’ must all be present or all absent
FieldTestValidation Code / Message
ext
  • ISS category
  • Ext require [br-nfse-iss-liability]
GOBL-BR-NFSE-V1-TAX-COMBO-01
ISS tax combo requires ‘br-nfse-iss-liability’ extension