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

# Brazil NFS-e 1.X

Key: <code>br-nfse-v1</code>

## 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: <code>^\d{2}\[\s.-/]?\d{2}\[\s.-/]?\d\[\s.-/]?\d{2}\$</code>
</Accordion>

### Fiscal Incentive

Indicates whether a party benefits from a fiscal incentive.

<Accordion title="br-nfse-fiscal-incentive">
  | Code           | Name                    |
  | -------------- | ----------------------- |
  | <code>1</code> | Has incentive           |
  | <code>2</code> | 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                       |
  | -------------- | -------------------------- |
  | <code>1</code> | Liable                     |
  | <code>2</code> | Not subject                |
  | <code>3</code> | Exempt                     |
  | <code>4</code> | Export                     |
  | <code>5</code> | Immune                     |
  | <code>6</code> | Suspended Judicially       |
  | <code>7</code> | 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    |
  | -------------- | ------- |
  | <code>1</code> | Opt-in  |
  | <code>2</code> | 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                                        |
  | -------------- | ------------------------------------------- |
  | <code>1</code> | Municipal micro-enterprise                  |
  | <code>2</code> | Estimated                                   |
  | <code>3</code> | Professional Society                        |
  | <code>4</code> | Cooperative                                 |
  | <code>5</code> | Single micro-entrepreneur (MEI)             |
  | <code>6</code> | 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: <code>^\d{6}\$</code>
</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: <code>^\d{3}\$</code>
</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: <code>^\d{6}\$</code>
</Accordion>