Brazil NFS-e 1.X

Key: br-nfse-v1 Module: github.com/invopop/gobl.br.nfse

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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{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:

• https://www.gov.br/mdic/pt-br/assuntos/sdic/comercio-e-servicos/nbs-nomenclatura-brasileira-de-servicos

br-nfse-nbs

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.

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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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

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.

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)

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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:

• https://www.gov.br/nfse/pt-br/biblioteca/documentacao-tecnica/rtc/anexovii-indop_ibscbs_v1-00-00.xlsx

br-nfse-operation

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:

• https://dfe-portal.svrs.rs.gov.br/DFE/ClassificacaoTributaria

br-nfse-tax-status

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:

• https://dfe-portal.svrs.rs.gov.br/DFE/ClassificacaoTributaria

br-nfse-tax-class

Pattern: ^\d{6}$

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Validation Rules