> ## 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

Tax identification in Brazil is provided either through a CNPJ for businesses or a CPF for individuals. Both types are valid for the issuance of NFS-e (electronic service invoices).

## Base Details

| Key              | Value                           |
| ---------------- | ------------------------------- |
| Tax Country Code | <code>BR</code>                 |
| Currency         | <code>BRL</code>                |
| Base Time Zone   | <code>America/Sao\_Paulo</code> |

## Tax Categories

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

* <code>credit-note</code>

## Extensions

### IBGE Municipality Code

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

<Accordion title="br-ibge-municipality">
  Pattern: <code>^\d{7}\$</code>
</Accordion>