br-nfse-v1
Extensions
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):br-nfse-cnae
br-nfse-cnae
Pattern:
^\d[\s.-/]?\d[\s.-/]?\d[\s.-/]?\d$Fiscal Incentive
Indicates whether a party benefits from a fiscal incentive. List of codes from the national NFSe ABRASF (v2.04) model:- https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download (Section 10.2, Field B-68)
br-nfse-fiscal-incentive
br-nfse-fiscal-incentive
| Code | Name |
|---|---|
1 | Has incentive |
2 | Does not have incentive |
ISS Liability
Indicates the ISS liability status, i.e., whether the ISS tax is due or not and why. List of codes from the national NFSe ABRASF (v2.04) model:- https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download (Section 10.2, Field B-38)
br-nfse-iss-liability
br-nfse-iss-liability
| Code | Name |
|---|---|
1 | Liable |
2 | Not subject |
3 | Exempt |
4 | Export |
5 | Immune |
6 | Suspended Judicially |
7 | Suspended Administratively |
IGBE Municipality Code
The municipality code as defined by the IGBE (Brazilian Institute of Geography and Statistics). List of codes from the IGBE:br-nfse-municipality
br-nfse-municipality
Pattern:
^\d$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:br-nfse-service
br-nfse-service
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
br-nfse-simples
| Code | Name |
|---|---|
1 | Opt-in |
2 | Opt-out |
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
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) |