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Brazil uses Notas Fiscais Eletrônicas (electronic fiscal notes) such as NFSe, NFe, and NFCe for reporting tax information to municipal, state, and federal authorities. The tax system is administered by the Receita Federal (Federal Revenue Service). Tax identification is provided through a CNPJ (Cadastro Nacional da Pessoa Jurídica) for businesses, consisting of 14 digits, or a CPF (Cadastro de Pessoas Físicas) for individuals, consisting of 11 digits. Both types are valid for the issuance of NFS-e (electronic service invoices). Brazilian addresses have three subdivisions relevant for tax purposes: bairro (neighbourhood), município (municipality), and estado (state). Municipality codes follow the IBGE coding system. Service notes (NFSe) let service providers document and report taxes such as ISS (Imposto Sobre Serviços) related to the services they provide. Municipal governments regulate them. Special tax regimes include Simples Nacional for simplified taxation of micro and small enterprises, and MEI (Micro-Empreendedor Individual) for individual micro-entrepreneurs.

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Base Details

KeyValue
Tax Country CodeBR
CurrencyBRL
Base Time ZoneAmerica/Sao_Paulo

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Tax Categories

CodeNameTitle
ISSISSMunicipal Service Tax
ICMSICMSState value-added tax
IPIIPIFederal value-added Tax
PISPISSocial Integration Program
PISRetPIS (Retained)Social Integration Program Retained
COFINSCOFINSContribution for the Financing of Social Security
COFINSRetCOFINS (Retained)Contribution for the Financing of Social Security Retained
CSLLCSLLSocial Contribution on Net Profit
INSSINSSNational Social Security Institute Withholding
IRRFIRRFIncome Tax Withheld at Source
IBSIBSGoods and Services Tax
CBSCBSFederal Goods and Services Contribution

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note

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Extensions

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IBGE Municipality Code

The municipality code as defined by the IBGE (Brazilian Institute of Geography and Statistics).
Pattern: ^\d{7}$

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Validation Rules

FieldTestValidation Code / Message
ext
  • Is Brazilian party
  • Ext ‘br-ibge-municipality’ matches pattern ’^\d$‘
GOBL-BR-ORG-PARTY-01
Brazilian party ext must define a valid ‘br-ibge-municipality’ code
addresses[*].state
  • String(Country) in [”,‘BR’]
  • Code in [AC, AL, AM, AP, BA, CE, DF, ES, GO, MA, MG, MS, MT, PA, PB, PE, PI, PR, RJ, RN, RO, RR, RS, SC, SE, SP, TO]
GOBL-BR-ORG-PARTY-02
Brazilian state must be one of the valid states
addresses[*].code
  • String(Country) in [”,‘BR’]
  • Matches ^\d-?\d$
GOBL-BR-ORG-PARTY-03
Brazilian postal code must match the valid format
FieldTestValidation Code / Message
code
  • Code in [BR]
  • Valid
GOBL-BR-TAX-IDENTITY-01
Invalid Brazilian tax identity code