Functional Documentation: NF-e/NFC-e Issuance API (v3)

Document Version: 1.0 Last Revision Date: October 24, 2025

---

1. Introduction

1.1. Objective

This document serves as a complete functional guide for using the API for issuing Product Invoices (NF-e, model 55) and Consumer Invoices (NFC-e, model 65). The objective is to detail the structure of the request body (payload), the purpose of each group and property, business rules, validations, and the context for filling out each field.

This documentation is intended for developers, system analysts, and any professional who needs to integrate third-party systems with the tax document issuance platform.

1.2. Reference Documents

The structure of this API was developed based on the following official documents:

• Taxpayer Orientation Manual (MOC): Mainly "ANNEX I - Layout and Validation Rule - NF-e and NFC-e".
• Technical Note 2025.002 (v1.31): Details the adjustments for the Consumption Tax Reform (RTC), including the new taxes IBS, CBS, and IS.
• Official XSD Schemas: Such as tiposBasico_v4.00.xsd and the NF-e layout.

Throughout the document, the API fields are mapped to their respective fields in the SEFAZ XML (e.g., (natOp)), facilitating association for those already familiar with the official layout.

1.3. General Concepts

• Issuance Environment: The API operates in two distinct environments:
  • Test (Homologation): For integration testing, with no fiscal validity.
  • Production: For issuing documents with fiscal validity.
• Document Models:
  • NF-e (model 55): Electronic Invoice, used to document operations of goods circulation between legal entities or between a legal entity and an individual.
  • NFC-e (model 65): Electronic Consumer Invoice, used in in-person sales operations or for home delivery to the final consumer.

---

2. General Request Structure

The issuance of an invoice is performed via a POST request to the /v2/companies/:companyId/productinvoices endpoint. The request body is a JSON object that represents the entire invoice. Below, we detail each main group of this object.

2.1. Invoice Identification Group

This group contains the information that uniquely identifies the invoice and defines its main characteristics, such as the nature of the operation, dates, and purpose.

• serie (integer): Invoice Series (serie). A number that controls the numbering sequence.
  • Validations: Value between 0 and 999. For NFC-e, series 890-899 are for exclusive use in contingency issuance (SCAN).
• number (integer): Invoice Number (nNF). Sequential number of the invoice within the series.
  • Validations: Cannot be duplicated for the same issuer, model, and series.
• operationOn (string): Date and Time of Exit/Entry (dhSaiEnt). The date and time the goods left the establishment (for outgoing invoices) or entered (for incoming invoices). Format YYYY-MM-DDThh:mm:ssTZD. Should not be filled for NFC-e (model 65).
  • Validations: Cannot be later than the processing date. For an incoming NF-e, it cannot be earlier than the issuance date.
• expectedDeliveryOn (string): Expected Delivery Date (dPrevEntrega). The expected date for the delivery of the goods. Format YYYY-MM-DD. Not applicable to NFC-e.
  • Validations: Cannot be earlier than the issuance date, nor more than 3 months after the exit date. Not allowed for adjustment (finNFe=3) or complementary (finNFe=2) purposes, nor for freight paid by the recipient (modFrete=1, FOB) or without freight (modFrete=9).
• operationNature (string): Description of the Nature of the Operation (natOp). Text describing the operation (e.g., "Sale of goods", "Shipment for repair"). This field must be consistent with the CFOP used in the items.
  • Validations: Minimum of 2 characters.
• operationType (enum): Type of Fiscal Document (tpNF). Defines whether the invoice is Incoming or Outgoing.
  • Validations: A return invoice (purposeType = Devolution) must be of type Incoming. A credit note (finNFe=5) must be of type Incoming.
• destination (enum): Destination Location Identifier (idDest). Indicates whether the operation is Internal_Operation (within the same state), Interstate_Operation (between states), or International_Operation (with a foreign country).
  • Validations: If the recipient's state is the same as the issuer's, it must be Internal_Operation. If different, Interstate_Operation. If the country is not Brazil, International_Operation.
• consumptionCityCode (integer): Municipality Code of Taxable Event (cMunFG). IBGE code of the municipality where the tax (ICMS) is due. Usually, it is the issuer's municipality but may vary in specific cases.
  • Validations: Mandatory if the delivery location's state is different from the issuer's state (for NF-e) or if the sale is in-person outside the establishment (for NFC-e).
• ibsConsumptionCityCode (integer): Municipality of IBS/CBS Taxable Event (cMunFGIBS). IBGE code of the municipality where the taxable event for the new taxes (IBS/CBS) occurs. Relevant for in-person operations outside the establishment, where consumption occurs in a different municipality.
  • Validations: Mandatory only if presenceType is 5 (In-person operation, outside the establishment) and the recipient's or delivery address is not provided.
• printType (enum): DANFE Print Format (tpImp). Defines the print layout of the Auxiliary Document of the Electronic Invoice.
• purposeType (enum): Purpose of Issuance (finNFe). Indicates the purpose of the invoice: Normal, Complement (complementary), Adjustment, or Devolution (return).
  • Validations: A complementary (finNFe=2), adjustment (finNFe=3), return (finNFe=4), or credit (finNFe=5) invoice must reference a fiscal document.
• debitType (enum): Type of Debit Note (tpNFDebito). Used in debit notes (finNFe=6) for specific Tax Reform scenarios, such as finesAndInterest.
  • Validations: Can only be informed if the invoice purpose (purposeType) is Debit (purpose 6).
• creditType (enum): Type of Credit Note (tpNFCredito). Used in credit notes (finNFe=5) for scenarios like valueReduction or credit appropriation.
  • Validations: Can only be informed if the invoice purpose (purposeType) is Credit (purpose 5).
• consumerType (enum): Final Consumer Operation Indicator (indFinal).
  • FinalConsumer: The sale is to a final consumer.
  • Normal: The sale is not to a final consumer.
  • Default Rule: If this field is not provided, the value will be set based on the buyer's federalTaxNumber: "Normal" for CNPJ and "FinalConsumer" for CPF/NIF.
• presenceType (enum): Buyer Presence Indicator (indPres). Indicates how the commercial operation occurred (e.g., Presence for in-person, Internet for non-presential via the internet). Essential for differentiating in-store sales from e-commerce.
  • Validations: For NFC-e, the allowed values are Presence or Delivery (home delivery).
• contingencyOn (string) and contingencyJustification (string): Contingency Entry (dhCont, xJust). Used for issuance in contingency mode when the SEFAZ environment is unavailable.
  • Validations: The justification must have at least 15 characters.
• governmentPurchase (object): Government Purchases Group (gCompraGov). Details sales operations to public bodies, which may have specific taxation rules.

2.2. Buyer Group (buyer)

Contains all information about the recipient of the goods. Mandatory group for NF-e (model 55).

• name (string): Name or Corporate Name (xNome).
• federalTaxNumber (integer): CNPJ or CPF. For foreign operations, it can be the NIF (Tax Identification Number).
  • Validations: For internal or interstate operations, it must be a valid CNPJ or CPF. If a CNPJ is provided, the State Tax Number (stateTaxNumber) may be mandatory depending on the state.
• tradeName (string): Trade Name (xFant).
• stateTaxNumber (string): State Tax Number (IE).
  • Validations: If stateTaxNumberIndicator is TaxPayer, the IE must be provided and valid for the recipient's state. If NonTaxPayer, it should not be provided.
• stateTaxNumberIndicator (enum): Recipient's IE Indicator (indIEDest). Defines the recipient's relationship with ICMS. This field is crucial for the correct calculation of taxes like DIFAL.
  • TaxPayer: ICMS taxpayer.
  • Exempt: Taxpayer exempt from State Tax Number.
  • NonTaxPayer: Not an ICMS taxpayer.
• address (object): Recipient's Address (enderDest). Object containing the complete address data.
  • Validations: The municipality code (city.code) must correspond to the state (state).

2.3. Delivery and Withdrawal Location Groups

• delivery (object): Delivery Location Identification (entrega). Used only when the delivery location is different from the recipient's address. If it is the same, this group should not be filled.
  • Validations: The CNPJ/CPF of the delivery location cannot be the same as the issuer's.
• withdrawal (object): Withdrawal Location Identification (retirada). Used only when the goods are picked up at a location different from the issuer's address.

2.4. Items Group (items)

This is an array of objects, where each object represents a product or service on the invoice. It is the most important and complex section of the fiscal document.

2.4.1. Item Properties

• code (string): Product or Service Code (cProd). Internal product code in the issuer's system.
• codeGTIN (string): GTIN (cEAN). Barcode of the product, if any.
• description (string): Product or Service Description (xProd).
  • Validations: Cannot be filled with generic terms like "MISCELLANEOUS".
• ncm (string): NCM Code (NCM). Mercosur Common Nomenclature. A fundamental field for correct taxation.
  • Validations: Must be a valid NCM code from the official table. For some products, the full 8-digit NCM is mandatory.
• cest (string): CEST Code (CEST). Specifier Code for Tax Substitution. Mandatory for products listed in ICMS-ST agreements.
  • Validations: Mandatory if the product is subject to tax substitution, according to ICMS agreements.
• cfop (integer): Fiscal Code of Operations and Services (CFOP). A numeric code that defines the nature of the item's operation (sale, shipment, return, etc.) and its taxation.
  • Validations: Must be a valid code. The first digit must be compatible with the operation type (e.g., 5 or 6 for outgoing, 1 or 2 for incoming).
• quantity (number): Commercial Quantity (qCom).
• unit (string): Commercial Unit (uCom) (e.g., "UN", "BOX", "KG").
• unitAmount (number): Commercial Unit Price (vUnCom).
• totalAmount (number): Gross Total Product Value (vProd). Result of quantity * unitAmount.
  • Validations: The value must be the result of multiplying the quantity by the unit price, with a small tolerance for rounding.
• freightAmount, insuranceAmount, othersAmount (number): Values for freight, insurance, and other ancillary expenses that are prorated and make up the total item value.
• totalIndicator (boolean): Totalization Indicator (indTot). Indicates if the item's value (vProd) is included in the calculation of the total NF-e value.
  • Validations: For an adjustment NF-e (purposeType = Adjustment), this field must be false.
• numberOrderBuy (string): Purchase Order Number (xPed).

2.4.2. Item Tax Group (tax)

Within each item, the tax object details all taxes levied on the product or service.

• totalTax (number): Approximate Total Taxes (vTotTrib). Estimated tax value according to the Transparency Law.

• Old Regime Taxes:

  • icms (object): ICMS Group. Contains ICMS taxation, with fields like origin, cst, baseTax, rate, and amount. The internal structure varies according to the CST.
    • Validations: Only one of the ICMS taxation groups (ICMS00, ICMS10, ICMS20, etc.) can be filled, according to the informed CST.
  • ipi (object): IPI Group. Details the taxation of the Tax on Industrialized Products.
  • pis (object): PIS Group.
  • cofins (object): COFINS Group.

• Tax Reform (RTC) Taxes:

  • IS (object): Selective Tax. Filled for products subject to this tax (e.g., cigarettes, sugary drinks). Contains situationCode, basis, rate, and amount.
    • Validations: The use of this group is mandatory if the item's cClassTribIS indicates the incidence of the Selective Tax. The tax value (amount) must be the result of the tax base (basis) multiplied by the rate (rate).
  • IBSCBS (object): IBS and CBS Group. The central group of the RTC, mandatory for operations under the new regime from 01/05/2026.
    • situationCode (string): Tax Situation Code for IBS/CBS.
    • classCode (string): Tax Classification Code, which defines the specific regime of the item (e.g., general taxation, exemption, reduced rate).
      • Validations: The classCode must be a valid code from the official table and compatible with the informed situationCode.
    • basis (number): Unified tax base.
    • calculationMode (enum): Tax calculation mode. Allows choosing between manual filling (Manual, default value) or automatic calculation via an official service (OfficialService). When OfficialService is used, only situationCode and classCode are necessary, and the other tax fields are filled by the service.
    • state (object): Details the calculation of State IBS (rate, amount, deferment, reduction).
    • municipal (object): Details the calculation of Municipal IBS.
    • cbs (object): Details the calculation of CBS.
      • Validations: The amount values in each subgroup must be calculated correctly based on the basis and the respective rates and benefits.
      • Validations (RTC): For debit or credit notes (finNFe = 5 or 6), it is forbidden to inform the tax groups of the old regime (ICMS, IPI, PIS, COFINS, etc.).
    • Optional subgroups like monophase (monophasic taxation), operationalPresumedCredit, governmentPurchase, etc.

• taxDetermination (object): Group for Automatic Tax Determination. If filled, the system can automatically calculate the taxes for the IBSCBS group based on information like operationCode, issuerTaxProfile, and buyerTaxProfile.

2.5. Transport Group (transport)

Contains information about the transportation of the goods.

• freightModality (enum): Freight Modality (modFrete). Defines who is responsible for the freight (e.g., ByIssuer - CIF, ByReceiver - FOB, Free).
  • Validations: If the modality is Free, the carrier, vehicle, and volume groups should not be filled.
• transportGroup (object): Carrier Data (transporta). Information such as name, federalTaxNumber, stateTaxNumber, and address.
• transportVehicle (object): Vehicle Data (veicTransp). License plate (plate) and state of the vehicle.
• reboque (object): Trailer Data.
• volume (object): Transported Volumes Data (vol). Information such as quantity (volumeQuantity), species (species), net weight (netWeight), and gross weight (grossWeight).

2.6. Payment Group (payment)

Array of objects detailing the payment methods.

• paymentDetail (array): Payment details.
  • method (enum): Payment Method (tPag) (e.g., Cash, CreditCard, InstantPayment for PIX).
  • amount (number): Payment Amount (vPag).
    • Validations: The sum of the values of all payments must be equal to the total value of the invoice.
  • paymentType (enum): Payment Form Indicator (indPag): InCash (cash/upfront) or Term (installments).
  • card (object): If payment is by card, this group contains transaction data, such as the flag (flag), the acquirer's CNPJ, and the authorization number.
    • Validations: Mandatory if the payment method is CreditCard or DebitCard.
• payBack (number): Change Amount (vTroco).

2.7. Billing Group (billing)

Used to detail the commercial billing of the operation.

• bill (object): Invoice (fat). Contains number (number), original amount (originalAmount), discount (discountAmount), and net amount (netAmount).
• duplicates (array): Installments (dup). Array with the invoice installments, each with a number (number), due date (expirationOn), and amount (amount).

2.8. Totals Group (totals)

Summarizes the total values of the invoice. Most of these fields are calculated by the system based on the items, but it is important that the source system also calculates them for validation.

• icms (object): ICMS Totals (ICMSTot). Contains the sum of tax bases, ICMS values, ICMS-ST, total value of products, freight, insurance, discount, and the total invoice amount (invoiceAmount) according to the old regime.
  • Validations: Each field in this group must correspond to the sum of the respective field from all items on the invoice.
• issqn (object): ISSQN Totals (ISSQNtot). Sums related to the Tax on Services.
• withheldTaxes (object): Withheld Taxes (retTrib). Withheld amounts of PIS, COFINS, CSLL, IRRF, and Social Security.
• isTotals (object): Selective Tax Totals (ISTot). Sum of the Selective Tax value from all items.
  • Validations: The total amount (amount) must be the sum of the IS.amount values from all items.
• ibsCbsTotals (object): IBS and CBS Totals (IBSCBSTot). Consolidates the totals of the tax base, IBS values (state and municipal), CBS, deferrals, returns, etc.
  • Validations: The values in this group must be the sum of the corresponding values from the IBSCBS group of each item.
• totalInvoiceAmount (number): Total NF-e Amount with RTC (vNFTot). Represents the final total value of the invoice, considering the sum of products and all taxes, including the new ones (IBS, CBS, IS).
  • Validations: Must be the sum of totals.icms.invoiceAmount with the totals from isTotals and ibsCbsTotals.

2.9. Additional Information Group (additionalInformation)

Free text fields and references for complementary information.

• fisco (string): Additional Information for the Tax Authority (infAdFisco).
• taxpayer (string): Complementary Information for the Taxpayer (infCpl).
• xmlAuthorized (array): Authorized to Download XML (autXML). List of CNPJs or CPFs of third parties (e.g., accountant) authorized to access the document's XML.
  • Validations: Must be valid CNPJs or CPFs.
• taxDocumentsReference (array): Referenced Fiscal Documents (NFref). Used to reference access keys of other invoices (e.g., in a return).
  • Validations: The referenced access key must be valid and exist in the SEFAZ database.
• referencedProcess (array): Referenced Processes (procRef). To inform numbers of judicial or administrative processes that support the operation.

---

3. Appendix A: Main Group Mapping

The table below summarizes the mapping of the main groups from the API's JSON to the SEFAZ XML groups.

API Group (JSON)	SEFAZ XML Group	Description
(root of object)	ide	NF-e Identification
issuer	emit	Issuer Data
buyer	dest	Recipient Data
delivery	entrega	Delivery Location
withdrawal	retirada	Withdrawal Location
items	det	Detail of Products and Services (Items)
items.tax	imposto	Taxes incident on the item
items.tax.icms	ICMS	ICMS Group
items.tax.ipi	IPI	IPI Group
items.tax.pis	PIS	PIS Group
items.tax.cofins	COFINS	COFINS Group
items.tax.IS	IS	Selective Tax Group (RTC)
items.tax.IBSCBS	IBSCBS	IBS and CBS Group (RTC)
totals	total	Total Values Group
totals.icms	ICMSTot	ICMS Totals
totals.issqn	ISSQNtot	ISSQN Totals
totals.isTotals	ISTot	Selective Tax Totals (RTC)
totals.ibsCbsTotals	IBSCBSTot	IBS and CBS Totals (RTC)
transport	transp	Transport Data
billing	cobr	Billing Data (Invoice and Installments)
payment	pag	Payment Data
additionalInformation	infAdic	Additional Information
purchaseInformation	compra	Purchase Information (commitment, order)
export	exporta	Export Information
transactionIntermediate	infIntermed	Transaction Intermediary Information

---

4. Appendix B: Detailed Structure of New Tax Reform Groups

4.1. items.tax.IS

"IS": {
  "situationCode": "101",
  "classificationCode": "IS0001",
  "basis": 2002.0,
  "rate": 5.0,
  "amount": 100.1
}

• Purpose: To declare the Selective Tax.
• situationCode: Defines the IS taxation for the item.
• classificationCode: Classifies the item into one of the Selective Tax categories.
• basis: Value on which the rate (rate) will be applied.
• amount: Final tax amount (basis * rate / 100).

4.2. items.tax.IBSCBS

"IBSCBS": {
  "situationCode": "101",
  "classCode": "RT0001",
  "basis": 2002.0,
  "state": {
    "rate": 10.0,
    "deferment": { "rate": 1.0, "amount": 20.02 },
    "reduction": { "rateReduction": 0.5, "effectiveRate": 9.5 },
    "amount": 190.19
  },
  "municipal": {
    "rate": 5.0,
    "amount": 96.1
  },
  "cbs": {
    "rate": 12.0,
    "amount": 216.22
  },
  "ibsTotalAmount": 286.29
}

• Purpose: To declare the new consumption taxes, IBS and CBS.
• situationCode and classCode: Keys to determine the item's tax regime.
• basis: Common tax base for the taxes.
• state and municipal: Detail the IBS, which is a dual tax. They contain the nominal rate (rate), the final amount (amount), and may contain subgroups for benefits like deferment (deferment) or rate reduction (reduction).
• cbs: Details the CBS, which is a single federal tax.
• ibsTotalAmount: Sum of the values of state.amount and municipal.amount.

4.3. totals.isTotals and totals.ibsCbsTotals

"totals": {
  // ... other totals
  "isTotals": {
    "amount": 100.1
  },
  "ibsCbsTotals": {
    "basis": 2002.0,
    "ibs": {
      "state": { "defermentAmount": 20.02, "amount": 190.19 },
      "municipal": { "amount": 96.1 },
      "totalAmount": 286.29
    },
    "cbs": {
      "amount": 216.22
    }
  },
  "totalInvoiceAmount": 2675.04
}

• Purpose: To consolidate the total values of the new taxes for the entire invoice.
• isTotals.amount: Sum of the amount field from all IS groups of the items.
• ibsCbsTotals: Aggregates the tax bases and values of IBS and CBS from all items, separating totals by sphere (state, municipal, federal) and by benefit type (deferment, return).
• totalInvoiceAmount: The new total invoice amount, calculated as: totals.icms.invoiceAmount (old value) + totals.isTotals.amount + totals.ibsCbsTotals.ibs.totalAmount + totals.ibsCbsTotals.cbs.amount.

---

5. Final Considerations

The API structure was designed to be flexible and accommodate both the current tax system and the new model of the Tax Reform. During the transition period, the old tax groups (ICMS, PIS, COFINS) and the new ones (IS, IBSCBS) will coexist.

It is crucial that issuing systems consult the official tables (CST, cClassTrib, etc.) and follow the validation rules described in the Taxpayer Manual and Technical Notes to ensure the correct issuance and authorization of fiscal documents.

For more details on specific validation rules, consult the SEFAZ documentation and current Technical Notes.

---

6. Appendix C: Detailed Resource Objects

This appendix details the structure of the main objects and sub-objects referenced in the API request body.

6.1. AddressResource

Defines the structure of an address, used in the buyer, delivery, withdrawal, and transportGroup groups.

• street (string): Street Address (xLgr).
• number (string): Address Number (nro).
• additionalInformation (string): Address Complement (xCpl).
• district (string): Neighborhood (xBairro).
• city (CityResource): Object containing the municipality code (code) and name (name).
• state (string): State abbreviation.
• postalCode (string): Postal Code (CEP).
• country (string): Country code or name.
• phone (string): Phone number.

6.2. BuyerResource

Contains the registration information of the invoice recipient.

• name (string): Name or Corporate Name (xNome).
• federalTaxNumber (integer): CNPJ or CPF.
• tradeName (string): Trade Name (xFant).
• stateTaxNumber (string): State Tax Number (IE).
• stateTaxNumberIndicator (enum): Recipient's IE Indicator (TaxPayer, Exempt, NonTaxPayer).
• address (AddressResource): Object with the recipient's address data.
• email (string): Recipient's email.
• type (enum): Person type (NaturalPerson, LegalEntity).
• taxRegime (enum): Tax regime.

6.3. DeliveryInformationResource

Defines the delivery location, if and only if it is different from the recipient's address.

• federalTaxNumber (integer): CNPJ or CPF of the delivery location.
• name (string): Name or Corporate Name.
• stateTaxNumber (string): State Tax Number.
• address (AddressResource): Object with the complete delivery address data.

6.4. WithdrawalInformationResource

Defines the withdrawal location, if and only if it is different from the issuer's address.

• federalTaxNumber (integer): CNPJ or CPF of the withdrawal location.
• name (string): Name or Corporate Name.
• address (AddressResource): Object with the complete withdrawal address data.

6.5. GovernmentPurchaseResource

Details a purchase operation by a government body.

• entityType (enum): Type of government entity (union, state, municipality).
• rateReduction (number): Rate reduction percentage.
• operationType (enum): Type of operation with the government (supply, payment, etc.).

6.6. TransportInformationResource

Groups all information related to the transportation of the goods.

• freightModality (enum): Freight modality (ByIssuer, ByReceiver, etc.). (modFrete)
• transportGroup (TransportGroupResource): Carrier data. (transporta)
• transportVehicle (TransportVehicleResource): Main vehicle data. (veicTransp)
• reboque (ReboqueResource): Trailer vehicle data. (reboque)
• volume (VolumeResource): Information about transported volumes. (vol)
• transpRate (TransportRateResource): Transport ICMS retention data. (retTransp)
• sealNumber (string): Seal numbers.

6.6.1. TransportGroupResource

• name (string): Carrier's Name/Corporate Name.
• federalTaxNumber (integer): Carrier's CNPJ/CPF.
• stateTaxNumber (string): Carrier's State Tax Number.
• address (AddressResource): Carrier's full address.

6.6.2. TransportVehicleResource

• plate (string): Vehicle license plate. (placa)
• state (string): Vehicle registration state.
• rntc (string): National Registry of Road Freight Carriers.

6.6.3. ReboqueResource

• plate (string): Trailer license plate.
• state (string): Trailer registration state.
• rntc (string): Trailer's RNTRC.

6.6.4. VolumeResource

• volumeQuantity (integer): Quantity of volumes. (qVol)
• species (string): Species of volumes. (esp)
• brand (string): Brand of volumes. (marca)
• netWeight (number): Total net weight (in Kg). (pesoL)
• grossWeight (number): Total gross weight (in Kg). (pesoB)

6.7. PaymentResource and PaymentDetailResource

Structure for detailing the forms and amounts of payment for the operation.

• PaymentResource:
  • paymentDetail (array[PaymentDetailResource]): List of payment details.
  • payBack (number): Change amount.
• PaymentDetailResource:
  • method (enum): Payment method (Cash, CreditCard, InstantPayment).
  • amount (number): Payment amount.
  • paymentType (enum): Payment form indicator (InCash, Term).
  • card (CardResource): Card transaction details.

6.7.1. CardResource

• federalTaxNumber (string): CNPJ of the card acquirer.
• flag (enum): Card brand (e.g., Visa, Mastercard). (tBand)
• authorization (string): Transaction authorization number for cards, PIX, bank slips, and other electronic payments. (cAut)
• integrationPaymentType (enum): Integration type (Integrated, NotIntegrated). (tpIntegra)

6.8. BillingResource

Contains commercial billing data, such as invoice and installments.

• bill (BillResource): Invoice data.
• duplicates (array[DuplicateResource]): List of installments.

6.8.1. BillResource

• number (string): Invoice number. (nFat)
• originalAmount (number): Original invoice amount. (vOrig)
• discountAmount (number): Discount amount. (vDesc)
• netAmount (number): Net invoice amount. (vLiq)

6.8.2. DuplicateResource

• number (string): Installment number. (nDup)
• expirationOn (string): Due date. (dVenc)
• amount (number): Installment amount. (vDup)

6.9. AdditionalInformationResource

Groups complementary information, such as notes for the tax authority, referenced documents, and processes.

• fisco (string): Information for the Tax Authority.
• taxpayer (string): Information for the taxpayer.
• xmlAuthorized (array[integer]): List of CNPJs/CPFs authorized to download the XML.
• taxDocumentsReference (array[TaxDocumentsReferenceResource]): Referenced fiscal documents.
• referencedProcess (array[ReferencedProcessResource]): Referenced judicial/administrative processes.

6.9.1. TaxDocumentsReferenceResource

• documentElectronicInvoice (object): Contains the access key (accessKey) of a referenced NF-e/NFC-e.
• documentInvoiceReference (object): Contains data from a referenced model 1/1A invoice.
• taxCouponInformation (object): Contains data from a referenced fiscal coupon.

6.9.2. ReferencedProcessResource

• identifierConcessory (string): Process identifier.
• identifierOrigin (integer): Indicator of the process origin (e.g., SEFAZ, Federal Justice).

6.10. InvoiceItemResource

Details an item on the invoice.

• code (string): Product code.
• description (string): Product description.
• ncm (string): NCM code.
• cfop (integer): CFOP code.
• quantity (number): Quantity.
• unit (string): Unit of measure.
• unitAmount (number): Unit price.
• totalAmount (number): Gross total amount.
• tax (InvoiceItemTaxResource): Object with all item taxes.
• fuelDetail (FuelResource): Details if the item is a fuel.
• importDeclarations (array[ImportDeclarationResource]): Import details.
• taxDetermination (TaxDeterminationResource): Group for automatic tax calculation.

6.11. InvoiceItemTaxResource

Groups all taxes incident on an item.

• totalTax (number): Approximate total tax amount (Transparency Law).
• icms (IcmsTaxResource): ICMS taxation.
• ipi (IPITaxResource): IPI taxation.
• pis (PISTaxResource): PIS taxation.
• cofins (CofinsTaxResource): COFINS taxation.
• IS (ISTaxResource): Selective Tax taxation.
• IBSCBS (IBSCBSTaxResource): IBS and CBS taxation.

6.11.1. IcmsTaxResource

• origin (string): Origin of the goods.
• cst (string): ICMS Tax Situation Code.
• baseTax (number): ICMS tax base.
• rate (number): ICMS rate (%).
• amount (number): ICMS amount.
• ...other fields for ST, reduction, deferment, etc.

6.11.2. IPITaxResource

• cst (string): IPI Tax Situation Code.
• base (number): IPI tax base.
• rate (number): IPI rate (%).
• amount (number): IPI amount.

6.11.3. PISTaxResource and CofinsTaxResource

• cst (string): PIS/COFINS Tax Situation Code.
• baseTax (number): Tax base.
• rate (number): Rate (%).
• amount (number): Tax amount.

6.12. ISTaxResource

Details the Selective Tax taxation for an item.

• situationCode (string): IS Tax Situation Code.
• classificationCode (string): IS Tax Classification Code.
• basis (number): Tax base.
• rate (number): Rate (%).
• amount (number): Tax amount.

6.13. IBSCBSTaxResource

Details the IBS and CBS taxation for an item, according to the Tax Reform.

• situationCode (string): IBS/CBS Tax Situation Code.
• classCode (string): Tax Classification Code.
• basis (number): Tax base.
• state (IBSStateTaxResource): State IBS details.
• municipal (IBSMunicipalTaxResource): Municipal IBS details.
• cbs (CBSTaxResource): CBS details.
• monophase (MonophaseIBSCBSTaxResource): Details for monophasic taxation.
• operationalPresumedCredit (OperationalPresumedCreditResource): Presumed credit details.

6.13.1. IBSStateTaxResource and IBSMunicipalTaxResource

• rate (number): IBS rate (%).
• amount (number): IBS amount.
• deferment (object): Contains rate and amount of the deferment.
• reduction (object): Contains rateReduction and effectiveRate of the reduction.

6.13.2. CBSTaxResource

• rate (number): CBS rate (%).
• amount (number): CBS amount.
• deferment (object): Contains rate and amount of the deferment.
• reduction (object): Contains rateReduction and effectiveRate of the reduction.

6.14. Total (Totals Schema)

Groups the consolidated total values of the entire invoice.

• icms (ICMSTotal): ICMS totals.
• issqn (ISSQNTotal): ISSQN totals.
• withheldTaxes (TotalsWithholdings): Totals of withheld taxes.
• isTotals (ISTotalsResource): Selective Tax totals.
• ibsCbsTotals (IBSCBSTotalsResource): IBS and CBS totals.
• totalInvoiceAmount (number): Final total amount of the NF-e.

6.14.1. ICMSTotal

• baseTax (number): Sum of the ICMS tax base.
• icmsAmount (number): Sum of the ICMS amount.
• stCalculationBasisAmount (number): Sum of the ICMS-ST tax base.
• stAmount (number): Sum of the ICMS-ST amount.
• productAmount (number): Sum of the product amounts.
• invoiceAmount (number): Total invoice amount (old regime).

6.14.2. TotalsWithholdings

• pisAmount (number): Withheld PIS amount.
• cofinsAmount (number): Withheld COFINS amount.
• ...other fields for CSLL, IRRF, etc.

6.15. ISTotalsResource

Consolidates the total amount of the Selective Tax for the invoice.

• amount (number): Sum of the Selective Tax amount from all items.

6.16. IBSCBSTotalsResource

• basis (number): Sum of the IBS/CBS tax base.
• ibs (IBSTotalsResource): Object with IBS totals.
• cbs (CBSTotalsResource): Object with CBS totals.
• monophase (MonophaseTotalsResource): Object with monophasic taxation totals.

6.17. IBSTotalsResource

Aggregates IBS totals.

• state (IBSStateTotalsResource): State IBS totals.
• municipal (IBSMunicipalTotalsResource): Municipal IBS totals.
• totalAmount (number): Total IBS amount.
• presumedCreditAmount (number): Total presumed credit amount.

6.18. CBSTotalsResource

Aggregates CBS totals.

• defermentAmount (number): Total deferment amount.
• returnedAmount (number): Total return amount.
• amount (number): Total CBS amount.
• presumedCreditAmount (number): Total presumed credit amount.

6.19. PurchaseInformationResource

Groups purchase information.

• commitmentNote (string): Commitment Note.
• purchaseOrder (string): Purchase Order.
• contractNumber (string): Contract Number.

6.20. ExportResource

Contains information about the export of goods.

• state (string): Abbreviation of the shipping state.
• office (string): Shipping location.
• local (string): Dispatch location.

6.21. IntermediateResource

Contains information of the transaction intermediary (marketplace, delivery platform, etc.).

• federalTaxNumber (integer): Intermediary's CNPJ.
• identifier (string): Identifier registered with the intermediary.

---

7. Appendix D: Common Errors and Their Solutions

This section describes the most common rejections during the NF-e/NFC-e issuance process and provides guidance on how to correct them.

7.1. General Rejections

Rejection 204: Duplicate NF-e

• What it means: An invoice with the same number, series, and issuer's CNPJ already exists in the SEFAZ database.
• Common Cause: Attempting to resend an invoice that has already been authorized or is being processed, or an error in sequential numbering control.
• How to Fix: Check the status of the original invoice. If it has already been authorized, do not resend it. If you need to issue a new invoice, increment the number field to the next available value in the serie sequence.

Rejection 225: XML Schema Failure

• What it means: The structure of the sent JSON does not match the layout expected by the API.
• Common Cause: Fields with incorrect data types (e.g., sending text where a number is expected), incorrect property names, or incorrect nested object structure.
• How to Fix: Review the request body and compare it with the OpenAPI specification and the examples provided in this documentation. Pay special attention to data types and object hierarchy.

Rejection 210: Invalid recipient's IE

• What it means: The State Tax Number (stateTaxNumber) provided for the buyer (buyer) is not valid for the destination state.
• Common Cause: Typo, non-existent IE, or an IE from a different state than the one in the buyer's address.
• How to Fix: Confirm the correct State Tax Number of the recipient. If the recipient is exempt or not a taxpayer, adjust the stateTaxNumberIndicator field to Exempt or NonTaxPayer and do not send the stateTaxNumber field.

Rejection 610: Total NF-e value differs from the sum of the values that compose the total value

• What it means: The totals.icms.invoiceAmount field does not match the sum of the item values and other fields that make up the total.
• Common Cause: Calculation error in the sum of items.totalAmount plus freight, insurance, ancillary expenses, taxes, and subtracting discounts.
• How to Fix: Recalculate the total invoice amount. The basic formula is: vProd (sum of totalAmount of items) - vDesc + vST + vFrete + vSeg + vOutro + vIPI + vIPIDevol. With RTC, the totalInvoiceAmount field must also be validated, including the new taxes.

Rejection 321: Goods return NF-e does not have a referenced fiscal document

• What it means: The invoice was issued with purposeType = Devolution, but the access key of the original invoice being returned was not provided.
• Common Cause: Forgetting to fill in the additionalInformation.taxDocumentsReference group.
• How to Fix: Add the taxDocumentsReference group within additionalInformation, containing a documentElectronicInvoice object with the accessKey of the NF-e that originated the return.

7.2. Tax Reform (RTC) Rejections

Rejection 1115: IBS/CBS not informed

• What it means: For an operation under the new regime, the IBSCBS group was not informed in one or more items.
• Common Cause: The operation already falls under the RTC rules, but the issuing system is not yet sending the items.tax.IBSCBS group.
• How to Fix: For each item on the invoice, add the IBSCBS object within tax, filling in the mandatory fields such as situationCode, classCode, basis, and the subgroups state, municipal, and cbs.

Rejection 1023: Informed IBS/CBS Tax Classification does not exist

• What it means: The code provided in items.tax.IBSCBS.classCode does not exist in the official cClassTrib table of SEFAZ.
• Common Cause: Typo or use of an outdated code.
• How to Fix: Consult the latest cClassTrib table, available on the National NF-e Portal, and use a valid code that corresponds to the item's taxation.

Rejection 1024: IBS and CBS Tax Classification incompatible with the informed CST

• What it means: The combination between situationCode (CST) and classCode (Tax Classification) is not allowed.
• Common Cause: A classCode representing an exemption was combined with a situationCode for full taxation, for example.
• How to Fix: Check the cClassTrib table. It contains the valid combinations between CST and Tax Classification. Adjust one of the two fields so that the combination is valid.

Rejection 1104: IBS and CBS tax base value differs from the sum of the values that compose it

• What it means: The value provided in items.tax.IBSCBS.basis does not correspond to the sum of the values that form the item's tax base.
• Common Cause: Error in calculating the tax base, which is usually vProd - vDesc + vFrete + vSeg + vOutro + vII + vIPI.
• How to Fix: Recalculate the basis field for each item, ensuring it reflects the correct sum of the values that compose the tax base for the new taxes.

Rejection 1026: Invalid State IBS rate

• What it means: The state IBS rate (items.tax.IBSCBS.state.rate) does not correspond to the rate in effect for the issuance period.
• Common Cause: Use of an incorrect rate. During the transition period, the rates are fixed (e.g., 0.1% for 2025/2026).
• How to Fix: Adjust the rate to the correct value defined in the Tax Reform legislation for the year of invoice issuance. Consult the documentation for the current values.

Rejection 1001: NF-e with debit or credit purpose only for IBS/CBS

• What it means: An invoice with a Debit (finNFe=6) or Credit (finNFe=5) purpose contained tax groups from the old regime (ICMS, IPI, PIS, COFINS).
• Common Cause: Sending an RTC tax adjustment note that improperly contains taxes from the old model.
• How to Fix: Completely remove the icms, ipi, pis, cofins, and icmsDestination groups from the tax object of all items on the invoice. Debit and credit notes are exclusively for IBS and CBS adjustments.
• Incorrect Example:

  {
    "purposeType": "Credit",
    "creditType": "valueReduction",
    // ... other invoice data
    "items": [
      {
        // ... item data
        "tax": {
          // INCORRECT: Old regime groups are not allowed
          "icms": { "origin": "0", "cst": "90" },
          "pis": { "cst": "99" },
          "cofins": { "cst": "99" },
          // CORRECT: Only the IBSCBS group should be used
          "IBSCBS": {
            "situationCode": "910",
            "classCode": "RT0001",
            "basis": 100.00,
            "cbs": { "amount": -12.00 } // Negative value for adjustment
          }
        }
      }
    ]
  }

• Corrected Example:

  {
    "purposeType": "Credit",
    "creditType": "valueReduction",
    // ... other invoice data
    "items": [
      {
        // ... item data
        "tax": {
          // CORRECT: Only the IBSCBS group is informed
          "IBSCBS": {
            "situationCode": "910",
            "classCode": "RT0001",
            "basis": 100.00,
            "cbs": { "amount": -12.00 } // Negative value for adjustment
          }
        }
      }
    ]
  }

---

9. Appendix F: Best Practices for Integration

To ensure a more efficient, robust, and resilient integration with the NF-e issuance API, we recommend following the practices listed below.

9.1. Numbering and Series Control

• The control of the sequential numbering (number) for each series (serie) can be handled by either the client system or our system. Regardless of who handles the control, it is essential to avoid "Rejection 204: Duplicate NF-e". Additionally, the client system must always check for gaps in the numerical sequence. If a number is not used, it is necessary to request its invalidation to avoid problems with the Tax Authority.
• Changing Series: Whenever it is necessary to change or start using a new fiscal series, it is a mandatory requirement that the issuer's State Tax Number registration be previously updated in the NFE.io system for the use of this new series. This obligation exists regardless of which system controls the numbering.

9.2. Pre-Submission Data Validation

• Reduce Unnecessary Calls: Before sending data to the API, perform as many validations as possible in your system. This includes:
  • Validation of Registration and Address Data: To ensure the validity of the issuer's and recipient's registration data, we recommend using our query APIs. They allow you to check if CNPJs and CPFs are valid, if the State Tax Number is active and linked to the correct CNPJ, and also to query addresses from the CEP. Using these APIs avoids rejections due to incorrect registration or address data.
  • Ensuring that mandatory fields are filled according to the operation (e.g., CFOP, NCM).

9.3. Error and Rejection Handling

• Detailed Logs: Our system maintains a complete and detailed history of all requests (sent JSON) and responses (received JSON) for a long period. In case of errors, these logs are a powerful tool for analysis and debugging, facilitating the identification of the root cause of the problem and speeding up technical support.
• Retry Mechanism: For network errors or momentary SEFAZ instability (e.g., timeouts, 5xx errors), our system already has a retry mechanism with exponential backoff. This prevents the client from having to worry about implementing this logic, as we automatically manage retry attempts in case of temporary failures.

9.4. NF-e Lifecycle Management

• Status Query (Webhooks): After sending an invoice, the initial status may be "Processing". To get the final status (such as "Issued" or "Error"), our system works with the concept of webhooks. Instead of implementing a periodic query routine, you should configure an endpoint in your system to receive our automatic notifications as soon as the processing is complete. This makes communication more efficient and real-time.
• Local Storage: Although the legal responsibility for storage lies with the issuer, our system stores all data and the XML file of each authorized NF-e for a minimum period of 5 years. You can download the XML and DANFE in PDF at any time through our platform, ensuring fiscal compliance.
• Be Prepared for Contingency: SEFAZ systems can become unavailable. To simplify your integration, the contingency issuance mode can be configured directly in your State Tax Number registration on our platform. With this configuration, our system automatically manages entering and exiting contingency mode when necessary, allowing your business operation to continue without interruption. If you prefer, you can still manage contingency manually.

9.5. Performance and Efficiency

• Keep Auxiliary Tables Updated: Maintain a local and updated copy of the reference tables published by the government, such as NCM, CEST, CFOP, and especially the new Tax Reform tables (cClassTrib, cCredPres). This avoids the need for external queries for each issuance.
• Avoid Unnecessary Data: Send only the fields and groups necessary for your operation. Omitting optional groups that do not apply (like delivery if the delivery is at the buyer's address) makes the payload cleaner and validation faster.

9.6. Security

• Protect Your Credentials: Treat API access keys and digital certificates as highly sensitive information. Do not expose them in the client-side source code (frontend) and store them securely in your backend.

8. Appendix E: Cancellation, Invalidation, and Return

It is common to have doubts about which procedure to adopt to correct or annul a fiscal operation. This appendix clarifies the difference between the three main mechanisms.

8.1. Cancellation

• What it is: It is the act of invalidating an authorized NF-e, making it fiscally void.
• When to use: When the commercial operation did not materialize (e.g., purchase cancellation) and, crucially, the goods have not yet circulated.
• Main Rules:
  • Must be requested within a legal deadline, usually 24 hours after authorization.
  • The goods must not have left the issuing establishment.
  • The recipient must not have performed the "Acknowledgment of Issuance".

8.2. Number Invalidation

• What it is: It is the process of communicating to SEFAZ that a range of NF-e numbers was not and will not be used.
• When to use: When there is a gap in the sequence of invoice numbering. For example, invoice 100 was issued and the next to be issued is 102, leaving number 101 vacant.
• Main Rules:
  • Invalidation applies only to numbers that have not been used in any NF-e (not even in a rejected or denied invoice).
  • It serves for the Tax Authority to know that the "gap" in the sequence is not tax evasion, but a technical or operational failure.

8.3. Return Invoice

• What it is: It is the issuance of a new NF-e (with purposeType = Devolution) to nullify the effects of a previous operation.
• When to use: When the goods have circulated and the recipient is returning them, either due to refusal upon receipt or return after delivery. It is the only way to annul an operation after the goods have circulated.
• Main Rules:
  • It is an incoming invoice (operationType = Incoming) for the original issuer.
  • It must reference the access key of the original NF-e being returned.
  • The taxes are "mirrored" to nullify the debit of the outgoing invoice.

---

10. Appendix G: Reference Table - CST and Tax Classification (IBS/CBS)

The following table details the Tax Situation Codes (situationCode) and Tax Classification Codes (classCode) for IBS and CBS, according to the Tax Reform. The correct combination of these codes is essential for the validation of the NF-e in the new regime.

SituationCode (CST)	CST Description	ClassCode (cClassTrib)	ClassCode Description
000	Full taxation	000001	Situations fully taxed by IBS and CBS.
000	Full taxation	000002	Road exploration, observing art. 11 of Complementary Law No. 214, of 2025.
000	Full taxation	000003	Automotive regime - incentivized projects, observing art. 311 of Complementary Law No. 214, of 2025.
000	Full taxation	000004	Automotive regime - incentivized projects, observing art. 312 of Complementary Law No. 214, of 2025.
010	Taxation with uniform rates - FGTS operations	010001	FGTS operations not carried out by Caixa Econômica Federal, observing art. 212 of Complementary Law No. 214, of 2025.
011	Taxation with uniform rates reduced by 60%	011001	Funeral assistance plans, observing art. 236 of Complementary Law No. 214, of 2025.
011	Taxation with uniform rates reduced by 60%	011002	Health assistance plans, observing art. 237 of Complementary Law No. 214, of 2025.
011	Taxation with uniform rates reduced by 60%	011003	Intermediation of health assistance plans, observing art. 240 of Complementary Law No. 214, of 2025.
011	Taxation with uniform rates	011004	Contests and lotteries, observing art. 246 of Complementary Law No. 214, of 2025.
011	Taxation with uniform rates reduced by 30%	011005	Pet health assistance plans, observing art. 243 of Complementary Law No. 214, of 2025.
200	Zero rate	200001	Acquisitions of machinery, apparatus, instruments, equipment, raw materials, intermediate products, and packaging materials between companies authorized to operate in export processing zones, observing art. 103 of Complementary Law No. 214, of 2025.
200	Zero rate	200002	Supply or import of tractors, agricultural machinery and implements, intended for non-taxpayer rural producers, and cargo transport vehicles intended for non-taxpayer individual autonomous cargo transporters, observing art. 110 of Complementary Law No. 214, of 2025.
200	Zero rate	200003	Sales of products for human consumption listed in Annex I of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, which make up the National Basic Food Basket, created under art. 8 of Constitutional Amendment No. 132, of December 20, 2023, observing art. 125 of Complementary Law No. 214, of 2025.
200	Zero rate	200004	Sale of medical devices with the specification of the respective NCM/SH classifications provided for in Annex XII of Complementary Law No. 214, of 2025, observing art. 144 of Complementary Law No. 214, of 2025.
200	Zero rate	200005	Sale of medical devices with the specification of the respective NCM/SH classifications provided for in Annex IV of Complementary Law No. 214, of 2025, when acquired by direct public administration bodies, autarchies, and public foundations, observing art. 144 of Complementary Law No. 214, of 2025.
200	Zero rate	200006	In a public health emergency situation recognized by the competent federal, state, district, or municipal legislative power, a joint act of the Minister of Finance and the IBS Management Committee may be issued at any time to include devices not listed in Annex XIII of Complementary Law No. 214, of 2025, with the benefit's validity limited to the period and locality of the public health emergency, observing art. 144 of Complementary Law No. 214, of 2025.
200	Zero rate	200007	Supply of accessibility devices for people with disabilities listed in Annex XIV of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 145 of Complementary Law No. 214, of 2025.
200	Zero rate	200008	Supply of accessibility devices for people with disabilities listed in Annex V of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, when acquired by direct public administration bodies, autarchies, public foundations, and immune entities, observing art. 145 of Complementary Law No. 214, of 2025.
200	Zero rate	200009	Supply of medicines listed in Annex XIV of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 146 of Complementary Law No. 214, of 2025.
200	Zero rate	200010	Supply of medicines registered with Anvisa, when acquired by direct public administration bodies, autarchies, public foundations, and immune entities, observing art. 146 of Complementary Law No. 214, of 2025.
200	Zero rate	200011	Supply of compositions for enteral and parenteral nutrition, special compositions, and nutritional formulas for people with inborn errors of metabolism listed in Annex VI of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, when acquired by direct public administration bodies, autarchies, and public foundations, observing art. 146 of Complementary Law No. 214, of 2025.
200	Zero rate	200012	In a public health emergency situation recognized by the competent federal, state, district, or municipal legislative power, a joint act of the Minister of Finance and the IBS Management Committee may be issued at any time to include devices not listed in Annex XIV of Complementary Law No. 214, of 2025, with the benefit's validity limited to the period and locality of the public health emergency, observing art. 146 of Complementary Law No. 214, of 2025.
200	Zero rate	200013	Supply of tampons, internal or external sanitary napkins, disposable or reusable, absorbent panties, and menstrual cups, observing art. 147 of Complementary Law No. 214, of 2025.
200	Zero rate	200014	Supply of horticultural products, fruits, and eggs, listed in Annex XV of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications and provided they are not cooked, observing art. 148 of Complementary Law No. 214, of 2025.
200	Zero rate	200015	Sale of nationally manufactured passenger cars with at least 4 (four) doors, including the trunk access door, when acquired by professional drivers who demonstrably exercise, in a car they own, the activity of an autonomous passenger driver, as a holder of an authorization, permission, or concession from the public authority, and who destine the car for use in the rental category (taxi), or by people with physical, visual, auditory disabilities, severe or profound mental disability, autism spectrum disorder, with impairments in social communication and in restricted or repetitive patterns of behavior of moderate or severe level, under the terms of the relevant legislation, observing the provisions of art. 149 of Complementary Law No. 214, of 2025.
200	Zero rate	200016	Provision of research and development services by a non-profit Scientific, Technological, and Innovation Institution (ICT) to the direct public administration, autarchies, and public foundations or to a taxpayer subject to the regular IBS and CBS regime, observing the provisions of art. 156 of Complementary Law No. 214, of 2025.
200	Zero rate	200017	Operations related to the FGTS, considering those necessary for the application of Law No. 8,036, of 1990, carried out by the Board of Trustees or Executive Secretariat of the FGTS, observing art. 212 of Complementary Law No. 214, of 2025.
200	Zero rate	200018	Reinsurance and retrocession operations are subject to a zero rate, including when reinsurance and retrocession premiums are ceded abroad, observing art. 223 of Complementary Law No. 214, of 2025.
200	Zero rate	200019	If the importer of financial services is a taxpayer who carries out the operations referred to in items I to V of the caput of art. 182, a zero rate will be applied on importation, without prejudice to the maintenance of the right to deduct these expenses from the IBS and CBS tax base, observing art. 231 of Complementary Law No. 214, of 2025.
200	Zero rate	200020	Operation carried out by cooperative societies opting for a specific IBS and CBS regime, when the member assigns a good or service to the cooperative they participate in, and the cooperative supplies a good or service to the member subject to the regular IBS and CBS regime, observing art. 271 of Complementary Law No. 214, of 2025.
200	Zero rate	200021	Urban, semi-urban, and metropolitan public collective passenger rail and waterway transport services, observing art. 285 of Complementary Law No. 214, of 2025.
200	Zero rate	200022	Operation originating outside the Manaus Free Trade Zone that destines a nationally produced industrialized tangible good to a taxpayer established in the Manaus Free Trade Zone who is qualified under art. 442 of Complementary Law No. 214, of 2025, and subject to the regular IBS and CBS regime or opting for the Simples Nacional regime under art. 12 of Complementary Law No. 123, of 2006, observing art. 445 of Complementary Law No. 214, of 2025.
200	Zero rate	200023	Operation carried out by an incentivized industry that destines an intermediate tangible good to another incentivized industry in the Manaus Free Trade Zone, provided that the delivery or availability of the goods occurs within said area, observing art. 448 of Complementary Law No. 214, of 2025.
200	Zero rate	200024	Operation originating outside the Free Trade Areas that destines a nationally produced industrialized tangible good to a taxpayer established in the Free Trade Areas who is qualified under art. 456 of Complementary Law No. 214, of 2025, and subject to the regular IBS and CBS regime or opting for the Simples Nacional regime under art. 12 of Complementary Law No. 123, of 2006, observing art. 463 of Complementary Law No. 214, of 2025.
200	Zero rate for CBS only and reduced by 60% for IBS	200025	Supply of education services related to the University for All Program (Prouni), established by Law No. 11,096, of January 13, 2005, observing art. 308 of Complementary Law No. 214, of 2025.
200	Rate reduced by 80%	200026	Leasing of properties located in rehabilitated zones, for a period of 5 (five) years, counted from the date of issuance of the occupancy permit, and related to urban rehabilitation projects of historic zones and critical areas for recovery and urban reconversion of Municipalities or the Federal District, to be delimited by municipal or district law, observing art. 158 of Complementary Law No. 214, of 2025.
200	Rate reduced by 70%	200027	Operations of leasing, onerous assignment, and rental of real estate, observing art. 261 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200028	Supply of education services listed in Annex II of Complementary Law No. 214, of 2025, with the specification of the respective classifications of the Brazilian Nomenclature of Services, Intangibles, and Other Operations that Produce Variations in Equity (NBS), observing art. 129 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200029	Supply of human health services listed in Annex III of Complementary Law No. 214, of 2025, with the specification of the respective NBS classifications, observing art. 130 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200030	Sale of medical devices listed in Annex IV of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 131 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200031	Supply of accessibility devices for people with disabilities listed in Annex V of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 132 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200032	Supply of medicines registered with Anvisa or produced by compounding pharmacies, except for medicines subject to the zero rate under art. 141 of Complementary Law No. 214, of 2025, observing art. 133 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200033	Supply of compositions for enteral and parenteral nutrition, special compositions, and nutritional formulas for people with inborn errors of metabolism listed in Annex VI of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 133 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200034	Supply of food for human consumption listed in Annex VII of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 135 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200035	Supply of personal hygiene and cleaning products listed in Annex VIII of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH classifications, observing art. 136 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200036	Supply of agricultural, aquaculture, fishery, forestry, and plant extractive products in natura, observing art. 137 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200037	Supply of environmental services for the conservation or recovery of native vegetation, even if provided in the form of sustainable management of agricultural, agroforestry, and agrosilvopastoral systems, in accordance with the definitions and requirements of specific legislation, observing art. 137 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200038	Supply of agricultural and aquaculture inputs listed in Annex IX of Complementary Law No. 214, of 2025, with the specification of the respective NCM/SH and NBS classifications, observing art. 138 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200039	Supply of services and the licensing or assignment of rights listed in Annex X of Complementary Law No. 214, of 2025, with the specification of the respective NBS classifications, when intended for the following national artistic, cultural, event, journalistic, and audiovisual productions: theatrical, circus, and dance shows, musical concerts, carnival or folkloric parades, academic and scientific events, such as congresses, conferences, and symposiums, business fairs, exhibitions, cultural, artistic, and literary fairs and shows; auditorium or journalistic programs, films, documentaries, series, soap operas, interviews, and music videos, observing art. 139 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200040	Supply of the following institutional communication services to the direct public administration, autarchies, and public foundations: services aimed at the planning, creation, programming, and maintenance of electronic pages of the public administration, monitoring and management of their social networks, and optimization of pages and digital channels for search engines and production of messages, infographics, interactive panels, and institutional content, press relations services, which bring together organizational strategies to promote and reinforce the communication of the contracting bodies and entities with their stakeholders, through interaction with press professionals, and public relations services, which comprise the planned, cohesive, and continuous communication effort aimed at establishing an adequate perception of the institutional performance and objectives, from the stimulus to mutual understanding and the maintenance of relationship patterns and information flows between the contracting bodies and entities and their stakeholders, in the country and abroad, observing art. 140 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200041	Operations related to the following sports activities: provision of sports education service, classified under code 1.2205.12.00 of the NBS, and management and exploitation of sports by associations and sports clubs affiliated with the state or federal body responsible for coordinating sports, including through the sale of tickets for sports events, onerous or non-onerous supply of goods and services, including tickets, through supporter programs, assignment of athletes' sports rights, and transfer of athletes to another sports entity or their return to activity in another sports entity, observing art. 141 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200042	Operations related to the provision of sports education service, classified under code 1.2205.12.00 of the NBS, observing art. 141 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200043	Supply to the direct public administration, autarchies, and public foundations of services and goods related to sovereignty and national security, information security, and cybersecurity listed in Annex XI of Complementary Law No. 214, of 2025, with the specification of the respective NBS and NCM/SH classifications, observing art. 142 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200044	Operations and provision of information security and cybersecurity services developed by a company that has a Brazilian partner with a minimum of 20% (twenty percent) of its capital stock, listed in Annex XI of Complementary Law No. 214, of 2025, with the specification of the respective NBS and NCM/SH classifications, observing art. 142 of Complementary Law No. 214, of 2025.
200	Rate reduced by 60%	200045	Operations related to urban rehabilitation projects of historic zones and critical areas for recovery and urban reconversion of Municipalities or the Federal District, to be delimited by municipal or district law, observing art. 158 of Complementary Law No. 214, of 2025.
200	Rate reduced by 50%	200046	Operations with real estate, observing art. 261 of Complementary Law No. 214, of 2025.
200	Rate reduced by 40%	200047	Bars and Restaurants, observing art. 275 of Complementary Law No. 214, of 2025.
200	Rate reduced by 40%	200048	Hospitality, Amusement Parks, and Theme Parks, observing art. 281 of Complementary Law No. 214, of 2025.
200	Rate reduced by 40%	200049	Intermunicipal and interstate collective passenger road, rail, and waterway transport, observing art. 286 of Complementary Law No. 214, of 2025.
200	Rate reduced by 40%	200450	Regional collective passenger or cargo air transport services, observing art. 287 of Complementary Law No. 214, of 2025.
200	Rate reduced by 40%	200051	Tourism Agencies, observing art. 289 of Complementary Law No. 214, of 2025.
200	Rate reduced by 30%	200052	Provision of services of the following intellectual professions of a scientific, literary, or artistic nature, subject to supervision by a professional council: administrators, lawyers, architects and urban planners, social workers, librarians, biologists, accountants, economists, home economists, physical education professionals, engineers and agronomists, statisticians, veterinarians and zootechnicians, museologists, chemists, public relations professionals, industrial technicians, and agricultural technicians, observing art. 127 of Complementary Law No. 214, of 2025.
210	Rate reduced by 50% with tax base reducer	210001	Social reducer applied once in the sale of a new residential property, observing art. 259 of Complementary Law No. 214, of 2025.
210	Rate reduced by 50% with tax base reducer	210002	Social reducer applied once in the sale of a residential lot, observing art. 259 of Complementary Law No. 214, of 2025.
210	Rate reduced by 70% with tax base reducer	210003	Social reducer in operations of leasing, onerous assignment, and rental of residential real estate, observing art. 260 of Complementary Law No. 214, of 2025.
220	Fixed rate	220001	Real estate development subject to the special taxation regime, observing art. 485 of Complementary Law No. 214, of 2025.
220	Fixed rate	220002	Real estate development subject to the special taxation regime, observing art. 485 of Complementary Law No. 214, of 2025.
220	Fixed rate	220003	Sale of property resulting from land subdivision, observing art. 486 of Complementary Law No. 214, of 2025.
221	Proportional fixed rate	221001	Leasing, onerous assignment, or rental of real estate with a rate on gross revenue, observing art. 487 of Complementary Law No. 214, of 2025.
400	Exemption	400001	Provision of urban, semi-urban, and metropolitan public collective passenger road and metro transport services, under a public authorization, permission, or concession regime, observing art. 157 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410001	Provision of bonuses when they are included in the respective fiscal document and do not depend on a subsequent event, observing art. 5 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410002	Transfers between establishments belonging to the same taxpayer, observing art. 6 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410003	Donations, observing art. 6 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410004	Exports of goods and services, observing art. 8 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410005	Supplies made by the Union, States, Federal District, and Municipalities, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410006	Supplies made by religious entities and temples of any cult, including their assistance and charitable organizations, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410007	Supplies made by political parties, including their foundations, workers' trade union entities, and non-profit education and social assistance institutions, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410008	Supplies of books, newspapers, periodicals, and the paper intended for their printing, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410009	Supplies of phonograms and musical videograms produced in Brazil containing musical or literary-musical works by Brazilian authors and/or works in general interpreted by Brazilian artists, as well as the material supports or digital files that contain them, except in the industrial replication stage of laser-read optical media, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410010	Supplies of communication services in the modalities of sound broadcasting and free and open reception of sound and images, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410011	Supplies of gold, when defined in law as a financial asset or exchange instrument, observing art. 9 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410012	Supply by a condominium not opting for the regular regime, observing art. 26 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410013	Exports of fuels, observing art. 98 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410014	Supply by a non-taxpayer rural producer, observing art. 164 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410015	Supply by a non-taxpayer autonomous transporter, observing art. 169 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410016	Supply or acquisition of solid waste, observing art. 170 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410017	Acquisition of movable property with presumed credit subject to the condition of resale, observing art. 171 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410018	Operations related to guarantor and executor funds of public policies, including housing, provided for by law, understood as services provided to the fund by its operating agent and by the entity in charge of its administration, observing art. 213 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410019	Exclusion of tips from the tax base in the supply of food, observing art. 274 of Complementary Law No. 214, of 2025.
410	Immunity and non-incidence	410020	Exclusion of the intermediation value from the tax base in the supply of food, observing art. 274 of Complementary Law No. 214, of 2025.
510	Deferment	510001	Operations, subject to deferment, with electricity or related rights, concerning generation, commercialization, distribution, and transmission, observing art. 28 of Complementary Law No. 214, of 2025.
510	Deferment	510002	Operations, subject to deferment, with agricultural and aquaculture inputs intended for a taxpayer rural producer, observing art. 138 of Complementary Law No. 214, of 2025.
550	Suspension	550001	Exports of tangible goods, observing art. 82 of Complementary Law No. 214, of 2025.
550	Suspension	550002	Transit Regime, observing art. 84 of Complementary Law No. 214, of 2025.
550	Suspension	550003	Deposit Regimes, observing art. 85 of Complementary Law No. 214, of 2025.
550	Suspension	550004	Deposit Regimes, observing art. 87 of Complementary Law No. 214, of 2025.
550	Suspension	550005	Deposit Regimes, observing art. 87 of Complementary Law No. 214, of 2025.
550	Suspension	550006	Temporary Stay Regimes, observing art. 88 of Complementary Law No. 214, of 2025.
550	Suspension	550007	Improvement Regimes, observing art. 90 of Complementary Law No. 214, of 2025.
550	Suspension	550008	Import of goods for the Temporary Repetro Regime, as per item I of art. 93 of Complementary Law No. 214, of 2025.
550	Suspension	550009	Temporary GNL, as per item II of art. 93 of Complementary Law No. 214, of 2025.
550	Suspension	550010	Permanent Repetro, as per item III of art. 93 of Complementary Law No. 214, of 2025.
550	Suspension	550011	Repetro-Industrialization, as per item IV of art. 93 of Complementary Law No. 214, of 2025.
550	Suspension	550012	Repetro-National, as per item V of art. 93 of Complementary Law No. 214, of 2025.
550	Suspension	550013	Repetro-Warehouse, as per item VI of art. 93 of Complementary Law No. 214, of 2025.
550	Suspension	550014	Export Processing Zone, observing arts. 99, 100, and 102 of Complementary Law No. 214, of 2025.
550	Suspension	550015	Tax Regime for Incentive to Modernization and Expansion of Port Structure - Reporto, observing art. 105 of Complementary Law No. 214, of 2025.
550	Suspension	550016	Special Incentive Regime for Infrastructure Development - Reidi, observing art. 106 of Complementary Law No. 214, of 2025.
550	Suspension	550017	Tax Regime for Incentive to Naval Economic Activity – Renaval, observing art. 107 of Complementary Law No. 214, of 2025.
550	Suspension	550018	Exemption from the acquisition of capital goods, observing art. 109 of Complementary Law No. 214, of 2025.
550	Suspension	550019	Import of tangible goods by an incentivized industry for use in the Manaus Free Trade Zone, observing art. 443 of Complementary Law No. 214, of 2025.
550	Suspension	550020	Free trade areas, observing art. 461 of Complementary Law No. 214, of 2025.
620	Monophasic taxation	620001	Monophasic taxation on fuels, observing art. 172 and art. 179 I of Complementary Law No. 214, of 2025.
620	Monophasic taxation	620002	Monophasic taxation with responsibility for withholding on fuels, observing art. 178 of Complementary Law No. 214, of 2025.
620	Monophasic taxation	620003	Monophasic taxation with taxes withheld by responsibility on fuels, observing art. 178 of Complementary Law No. 214, of 2025.
620	Monophasic taxation	620004	Monophasic taxation on a mixture of EAC with gasoline A in a percentage higher or lower than the mandatory one, observing art. 179 of Complementary Law No. 214, of 2025.
620	Monophasic taxation	620005	Monophasic taxation on fuels previously charged, observing art. 180 of Complementary Law No. 214, of 2025.
800	Credit transfer	800001	Merger, spin-off, or incorporation, observing art. 55 of Complementary Law No. 214, of 2025.
800	Credit transfer	800002	Transfer of credit from the member, including single cooperatives, to the cooperative they participate in from operations preceding the operations in which they supply goods and services and the presumed credits, observing art. 272 of Complementary Law No. 214, of 2025.
810	Adjustments	810001	Presumed credit on the value calculated in supplies from the Manaus Free Trade Zone, observing art. 450 of Complementary Law No. 214, of 2025.
820	Taxation in a specific regime declaration	820001	Document with information on the provision of health assistance plan services, but with taxation carried out by other means, observing art. 235 of Complementary Law No. 214, of 2025.
820	Taxation in a specific regime declaration	820002	Document with information on the provision of funeral assistance plan services, but with taxation carried out by other means, observing art. 236 of Complementary Law No. 214, of 2025.
820	Taxation in a specific regime declaration	820003	Document with information on the provision of pet health assistance plan services, but with taxation carried out by other means, observing art. 243 of Complementary Law No. 214, of 2025.
820	Taxation in a specific regime declaration	820004	Document with information on the provision of lottery contest services, but with taxation carried out by other means, observing art. 248 of Complementary Law No. 214, of 2025.
820	Taxation in a specific regime declaration	820005	Document with information on the sale of real estate, but with taxation carried out by other means, observing art. 254 of Complementary Law No. 214, of 2025.