Brazil

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.

Base Details

Key	Value
Tax Country Code	BR
Currency	BRL
Base Time Zone	America/Sao_Paulo

Tax Categories

Code	Name	Title
ISS	ISS	Municipal Service Tax
ICMS	ICMS	State value-added tax
IPI	IPI	Federal value-added Tax
PIS	PIS	Social Integration Program
PISRet	PIS (Retained)	Social Integration Program Retained
COFINS	COFINS	Contribution for the Financing of Social Security
COFINSRet	COFINS (Retained)	Contribution for the Financing of Social Security Retained
CSLL	CSLL	Social Contribution on Net Profit
INSS	INSS	National Social Security Institute Withholding
IRRF	IRRF	Income Tax Withheld at Source
IBS	IBS	Goods and Services Tax
CBS	CBS	Federal Goods and Services Contribution

Correction Definitions

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

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Extensions

IBGE Municipality Code

The municipality code as defined by the IBGE (Brazilian Institute of Geography and Statistics).

br-ibge-municipality

Pattern: ^\d{7}$

Validation Rules

org.Party

Field	Test	Validation 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

tax.Identity

Field	Test	Validation Code / Message
code	Code in [BR] Valid	GOBL-BR-TAX-IDENTITY-01 Invalid Brazilian tax identity code