> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Brazil NFS-e 1.X

Key: `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):

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

<Accordion title="br-nfse-cnae">
  Pattern: `^\d{2}[\s\.\-\/]?\d{2}[\s\.\-\/]?\d[\s\.\-\/]?\d{2}$`
</Accordion>

### 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](https://www.gov.br/mdic/pt-br/assuntos/sdic/comercio-e-servicos/nbs-nomenclatura-brasileira-de-servicos)

<Accordion title="br-nfse-nbs">
  Pattern: `^\d[\.\s]?\d{4}[\.\s]?\d{2}[\.\s]?\d{2}$`
</Accordion>

### Fiscal Incentive

Indicates whether a party benefits from a fiscal incentive.

<Accordion title="br-nfse-fiscal-incentive">
  | Code | Name                    |
  | ---- | ----------------------- |
  | `1`  | Has incentive           |
  | `2`  | Does not have incentive |
</Accordion>

### 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](https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download)
  (Section 10.2, Field B-38)

<Accordion title="br-nfse-iss-liability">
  | Code | Name                       |
  | ---- | -------------------------- |
  | `1`  | Liable                     |
  | `2`  | Not subject                |
  | `3`  | Exempt                     |
  | `4`  | Export                     |
  | `5`  | Immune                     |
  | `6`  | Suspended Judicially       |
  | `7`  | Suspended Administratively |
</Accordion>

### 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](https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp116.htm)

<Accordion title="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

<Accordion title="br-nfse-simples">
  | Code | Name    |
  | ---- | ------- |
  | `1`  | Opt-in  |
  | `2`  | Opt-out |
</Accordion>

### Special Tax Regime

Indicates a special tax regime that a party is subject to.

<Accordion title="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) |
</Accordion>

### 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](https://www.gov.br/nfse/pt-br/biblioteca/documentacao-tecnica/rtc/anexovii-indop_ibscbs_v1-00-00.xlsx)

<Accordion title="br-nfse-operation">
  Pattern: `^\d{6}$`
</Accordion>

### 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](https://dfe-portal.svrs.rs.gov.br/DFE/ClassificacaoTributaria)

<Accordion title="br-nfse-tax-status">
  Pattern: `^\d{3}$`
</Accordion>

### 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](https://dfe-portal.svrs.rs.gov.br/DFE/ClassificacaoTributaria)

<Accordion title="br-nfse-tax-class">
  Pattern: `^\d{6}$`
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="bill.Invoice">
    | Field                            | Test                                                                                                               | Validation Code / Message                                                                                                                  |
    | -------------------------------- | ------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------ |
    | <small>Invoice</small>           | <ul class="gobl-test"><li>Can convert to \[BRL]</li></ul>                                                          | `GOBL-BR-NFSE-BILL-INVOICE-17`<br />Invoice must be in BRL or provide exchange rate for conversion                                         |
    | `series`                         | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-01`<br />Series is required                                                                                     |
    | `code`                           | <ul class="gobl-test"><li>Matches ^\[1-9]\[0-9]\*\$</li></ul>                                                      | `GOBL-BR-NFSE-BILL-INVOICE-02`<br />Code must be a positive integer                                                                        |
    | `supplier`                       | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-03`<br />Supplier is required                                                                                   |
    | `supplier.tax_id`                | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-04`<br />Supplier tax ID is required                                                                            |
    | `supplier.tax_id.code`           | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-05`<br />Supplier tax ID code is required                                                                       |
    | `supplier.name`                  | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-06`<br />Supplier name is required                                                                              |
    | `supplier.addresses`             | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-07`<br />Supplier must have at least one address                                                                |
    | `supplier.addresses[*]`          | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-08`<br />Supplier address must not be empty                                                                     |
    | `supplier.addresses[*].street`   | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-09`<br />Supplier address requires a street                                                                     |
    | `supplier.addresses[*].num`      | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-10`<br />Supplier address requires a number                                                                     |
    | `supplier.addresses[*].locality` | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-11`<br />Supplier address requires a locality                                                                   |
    | `supplier.addresses[*].state`    | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-12`<br />Supplier address requires a state                                                                      |
    | `supplier.addresses[*].code`     | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                              | `GOBL-BR-NFSE-BILL-INVOICE-13`<br />Supplier address requires a postal code                                                                |
    | `supplier.ext`                   | <ul class="gobl-test"><li>Ext require \[br-ibge-municipality, br-nfse-simples, br-nfse-fiscal-incentive]</li></ul> | `GOBL-BR-NFSE-BILL-INVOICE-14`<br />Supplier requires 'br-ibge-municipality', 'br-nfse-simples', and 'br-nfse-fiscal-incentive' extensions |
    | `charges`                        | <ul class="gobl-test"><li>Empty</li></ul>                                                                          | `GOBL-BR-NFSE-BILL-INVOICE-15`<br />Charges are not supported by NFS-e                                                                     |
    | `discounts`                      | <ul class="gobl-test"><li>Empty</li></ul>                                                                          | `GOBL-BR-NFSE-BILL-INVOICE-16`<br />Discounts are not supported by NFS-e                                                                   |
  </Accordion>

  <Accordion title="bill.Line">
    | Field               | Test                                                          | Validation Code / Message                                                 |
    | ------------------- | ------------------------------------------------------------- | ------------------------------------------------------------------------- |
    | <small>Line</small> | <ul class="gobl-test"><li>Line has tax category ISS</li></ul> | `GOBL-BR-NFSE-BILL-LINE-01`<br />Line taxes must include the ISS category |
  </Accordion>

  <Accordion title="org.Item">
    | Field | Test                                                                                                                       | Validation Code / Message                                                                                                                            |
    | ----- | -------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
    | `ext` | <ul class="gobl-test"><li>Ext require \[br-nfse-service]</li></ul>                                                         | `GOBL-BR-NFSE-ORG-ITEM-01`<br />Item requires 'br-nfse-service' extension                                                                            |
    | `ext` | <ul class="gobl-test"><li>Ext require all or none of \[br-nfse-operation, br-nfse-tax-status, br-nfse-tax-class]</li></ul> | `GOBL-BR-NFSE-ORG-ITEM-02`<br />Item extensions 'br-nfse-operation', 'br-nfse-tax-status', and 'br-nfse-tax-class' must all be present or all absent |
  </Accordion>

  <Accordion title="tax.Combo">
    | Field | Test                                                                                          | Validation Code / Message                                                                 |
    | ----- | --------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------- |
    | `ext` | <ul class="gobl-test"><li>ISS category</li><li>Ext require \[br-nfse-iss-liability]</li></ul> | `GOBL-BR-NFSE-TAX-COMBO-01`<br />ISS tax combo requires 'br-nfse-iss-liability' extension |
  </Accordion>
</AccordionGroup>