Issue NF-e

Path parameters

empresaId*

string

Issuing company identifier

* Required field

Request body

`id*`	string	Request identifier
`ambienteEmissao*`	string	Environment
`finalidade`	string	Purpose
`*` required for returns, complementary and adjustment	object	Original invoice
`naturezaOperacao`	string	Nature of operation
`consumidorFinal`	bool	Final consumer flag
`informacoesAdicionais`	string	Additional information
`informacoesAdicionaisFisco`	string	Tax authority remarks
`*`	object	Order
`*`	object	Buyer
`*`	array	Items
	object	Transport
	object	Billing
`*` required for export invoices	object	Export

* Required field

200

Request accepted; no body. The invoice stays in AguardandoAutorizacao until SEFAZ replies.

No response body

A Simples Nacional shop (CRT 1) selling online to an individual. Only the five blocks of the example are needed; the table below lists only the fields to send, anything not listed stays out.

json

{
  "id": "NFe-000014553",
  "ambienteEmissao": "Homologacao",
  "pedido": {
    "presencaConsumidor": "OperacaoPelaInternet",
    "pagamento": { "formas": [ { "tipo": "PagamentoInstantaneoPix", "valor": 56.94 } ] }
  },
  "cliente": {
    "tipoPessoa": "F", "nome": "Cliente Demo", "email": "cliente.demo@mail.com", "cpfCnpj": "88533234775",
    "endereco": { "uf": "PR", "cidade": "4106902", "logradouro": "Rua Presidente Wilson", "numero": "911", "bairro": "Uberaba", "cep": "81570440" }
  },
  "itens": [
    {
      "cfop": "6102", "codigo": "000068", "descricao": "Pendrive 16GB", "ncm": "85235190",
      "quantidade": 2, "unidadeMedida": "UN", "valorUnitario": 28.47,
      "impostos": {
        "icms": { "situacaoTributaria": "102" },
        "pis": { "situacaoTributaria": "49" },
        "cofins": { "situacaoTributaria": "49" }
      }
    }
  ]
}

`id*`	string	Request identifier
`ambienteEmissao*`	string	Environment
`*`	object	Order data
`*`	object	Buyer
`*`	array	Items

* Required field

Everything beyond the simple invoice is optional; when omitted the invoice is issued exactly like scenario 2. Available groups:

naturezaOperacao, consumidorFinal, informacoesAdicionais, informacoesAdicionaisFisco: header and remarks.
pedido.intermediadorTransacao: marketplace that intermediated the sale (only with internet / outside-establishment / other presence).
pedido.pagamento.tipo (PagamentoAVista · PagamentoAPrazo), troco, formas[].descricao, integrated credenciadoraCartao (cnpj + bandeira + codigoAutorizacao).
cliente.indicadorContribuinteICMS, inscricaoMunicipal; for export cliente.idEstrangeiro, endereco.uf=EX, endereco.codigoPais, endereco.pais and exportacao.
transporte: frete.modalidade (Transport section), transportadora, veiculo, reboques, volumes, retencaoIcms, enderecoEntrega.
cobranca: fatura and parcelas (instalments add up to the net amount).
itens[].valorFrete, valorSeguro, valorOutrasDespesas, producaoEmEscala, informacoesAdicionais, pedido.

The sections below show each group with an example and the fields to fill; violations return 10004031 with the field path.

json

{
  "id": "NFe-000014554",
  "ambienteEmissao": "Producao",
  "naturezaOperacao": "Venda de mercadoria",
  "consumidorFinal": false,
  "informacoesAdicionais": "Pedido loja 77 - entrega em 5 dias uteis",
  "informacoesAdicionaisFisco": "ICMS recolhido conforme regime normal",
  "pedido": {
    "presencaConsumidor": "OperacaoPelaInternet",
    "intermediadorTransacao": { "cnpj": "12345678000195", "identificadorCadastro": "seller-778899" },
    "pagamento": {
      "tipo": "PagamentoAPrazo",
      "troco": 0,
      "formas": [
        { "tipo": "BoletoBancario", "valor": 60.00 },
        { "tipo": "CartaoDeCredito", "valor": 44.50, "credenciadoraCartao": { "tipoIntegracaoPagamento": "IntegradoAoSistemaDeGestao", "cnpj": "01027058000191", "bandeira": "Mastercard", "codigoAutorizacao": "123456" } }
      ]
    }
  },
  "cliente": {
    "tipoPessoa": "J", "nome": "Revenda Demo LTDA", "cpfCnpj": "11222333000181", "inscricaoEstadual": "123456789012",
    "indicadorContribuinteICMS": "ContribuinteICMS", "inscricaoMunicipal": "123456",
    "endereco": { "uf": "SP", "cidade": "3550308", "logradouro": "Av. Paulista", "numero": "1000", "bairro": "Bela Vista", "cep": "01310100" }
  },
  "transporte": {
    "frete": { "modalidade": "PorContaDoEmitente" },
    "transportadora": { "cpfCnpj": "12345678000195", "nome": "Transportadora Demo LTDA", "inscricaoEstadual": "123456789", "enderecoCompleto": "Rua A, 10", "cidade": "Sao Paulo", "uf": "SP" },
    "veiculo": { "placa": "ABC1D23", "uf": "SP", "rntc": "000123456" },
    "volumes": [ { "quantidade": 2, "especie": "CAIXA", "marca": "MARCA X", "numeracao": "001-002", "pesoLiquido": 1.250, "pesoBruto": 1.500 } ],
    "enderecoEntrega": { "cpfCnpj": "11222333000181", "nome": "Deposito Demo", "uf": "SP", "cidade": "3550308", "logradouro": "Rua B", "numero": "20", "bairro": "Centro", "cep": "01001000", "telefone": "11999990000" }
  },
  "cobranca": {
    "fatura": { "numero": "FAT-2026-001", "valorOriginal": 104.50, "desconto": 0, "valorLiquido": 104.50 },
    "parcelas": [ { "numero": "001", "vencimento": "2026-10-30", "valor": 52.25 }, { "numero": "002", "vencimento": "2026-11-30", "valor": 52.25 } ]
  },
  "itens": [
    {
      "cfop": "5102", "codigo": "SKU-100", "descricao": "Produto demo", "ncm": "85235190", "origem": 0,
      "quantidade": 2, "unidadeMedida": "UN", "valorUnitario": 50.00, "valorDesconto": 0,
      "valorFrete": 3.00, "valorSeguro": 1.00, "valorOutrasDespesas": 0.50,
      "informacoesAdicionais": "Lote 2026-09",
      "pedido": { "numero": "PO-778899", "numeroItem": 3 },
      "impostos": {
        "icms": { "situacaoTributaria": "20", "aliquota": 18, "percentualReducaoBase": 33.33, "codigoBeneficioFiscal": "SP800001" },
        "pis": { "situacaoTributaria": "01", "aliquota": 1.65 },
        "cofins": { "situacaoTributaria": "01", "aliquota": 7.6 }
      }
    }
  ]
}

Omitted means Normal, the ordinary sale of scenarios 1 to 3. The other three values reference an invoice already authorised on this platform by this company: Devolucao returns goods, Complementar adds value, quantity or tax, Ajuste corrects without goods moving. Each is shown below.

Complementar: completing an already authorised invoice

Used when the original invoice went out with a lower price, quantity or tax. It is a normal outbound invoice that references the original in the header; the lines carry only the difference (the missing price or quantity) with taxes computed on it, and the payment covers that amount. Do not send notaReferenciada on the lines (10004022). Without notaReferenciada.chaveAcesso it is rejected (10004028).

json

{
  "id": "NFe-000014561-C",
  "ambienteEmissao": "Producao",
  "finalidade": "Complementar",
  "notaReferenciada": { "chaveAcesso": "35241104893402000113550020000002621202427463" },
  "pedido": {
    "presencaConsumidor": "OperacaoPelaInternet",
    "pagamento": { "formas": [ { "tipo": "PagamentoInstantaneoPix", "valor": 20.00 } ] }
  },
  "cliente": {
    "tipoPessoa": "F", "nome": "Cliente Demo", "cpfCnpj": "88533234775",
    "endereco": { "uf": "SP", "cidade": "3550308", "logradouro": "Av. Paulista", "numero": "1000", "bairro": "Bela Vista", "cep": "01310100" }
  },
  "itens": [
    {
      "cfop": "5102", "codigo": "SKU-100", "descricao": "Produto demo - complemento de preco", "ncm": "85235190",
      "quantidade": 2, "unidadeMedida": "UN", "valorUnitario": 10.00,
      "impostos": {
        "icms": { "situacaoTributaria": "00", "aliquota": 18 },
        "pis": { "situacaoTributaria": "01", "aliquota": 1.65 },
        "cofins": { "situacaoTributaria": "01", "aliquota": 7.6 }
      }
    }
  ]
}

`finalidade*`	string	Purpose
`*`	object	Original invoice
`naturezaOperacao`	string	Nature of operation
`pedido*`	object	Order
`cliente*`	object	Buyer
`*`	array	Items

* Required field

Ajuste: correcting an already authorised invoice

An invoice without goods moving, used to fix tax or stock of an already authorised invoice. It references the original in the header, has no payment (presence becomes NaoSeAplica and payment SemPagamento, as on a return) and is not allowed for export. The line describes what is being adjusted; explain the reason in informacoesAdicionais. Confirm the CFOP and taxes of each case with your accountant.

json

{
  "id": "NFe-000014561-A",
  "ambienteEmissao": "Producao",
  "finalidade": "Ajuste",
  "notaReferenciada": { "chaveAcesso": "35241104893402000113550020000002621202427463" },
  "informacoesAdicionais": "Ajuste de ICMS referente a NF-e 262 serie 2",
  "pedido": {
    "presencaConsumidor": "NaoSeAplica",
    "pagamento": { "formas": [ { "tipo": "SemPagamento", "valor": 0 } ] }
  },
  "cliente": {
    "tipoPessoa": "J", "nome": "Revenda Demo LTDA", "cpfCnpj": "11222333000181", "inscricaoEstadual": "123456789012",
    "endereco": { "uf": "SP", "cidade": "3550308", "logradouro": "Av. Paulista", "numero": "1000", "bairro": "Bela Vista", "cep": "01310100" }
  },
  "itens": [
    {
      "cfop": "5949", "codigo": "AJUSTE-ICMS", "descricao": "Ajuste de imposto", "ncm": "85235190",
      "quantidade": 1, "unidadeMedida": "UN", "valorUnitario": 100.00,
      "impostos": {
        "icms": { "situacaoTributaria": "00", "aliquota": 18 },
        "pis": { "situacaoTributaria": "08" },
        "cofins": { "situacaoTributaria": "08" }
      }
    }
  ]
}

`finalidade*`	string	Purpose
`*`	object	Original invoice
`naturezaOperacao`	string	Nature of operation
`informacoesAdicionais`	string	Additional information
`*`	object	Order
`cliente*`	object	Buyer
`*`	array	Items

* Required field

Devolucao: returning an already authorised invoice

A return invoice is inbound: it references the original invoice, uses inbound CFOP and PIS/COFINS, has no payment and the presence becomes NaoSeAplica by itself. ICMS parameters repeat those of the original line.

json

{
  "id": "DEV-000014553",
  "ambienteEmissao": "Producao",
  "finalidade": "Devolucao",
  "notaReferenciada": { "chaveAcesso": "35241204893402000113650010000117691017244265" },
  "pedido": { "presencaConsumidor": "OperacaoPelaInternet", "pagamento": { "formas": [ { "tipo": "SemPagamento", "valor": 0 } ] } },
  "cliente": { "tipoPessoa": "F", "nome": "Demo Client", "cpfCnpj": "88533234775", "endereco": { "uf": "PR", "cidade": "4106902", "logradouro": "Rua Presidente Wilson", "numero": "911", "bairro": "Uberaba", "cep": "81570440" } },
  "itens": [
    {
      "cfop": "2202", "codigo": "000068", "descricao": "Pendrive Kingston 16GB", "ncm": "85235190",
      "quantidade": 1, "unidadeMedida": "UN", "valorUnitario": 28.47,
      "notaReferenciada": { "numeroItem": 1 },
      "impostos": {
        "icms": { "situacaoTributaria": "102" },
        "pis": { "situacaoTributaria": "70", "aliquota": 0 },
        "cofins": { "situacaoTributaria": "70", "aliquota": 0 }
      }
    }
  ]
}

`finalidade*`	string	Purpose
`*`	object	Original invoice
`*`	object	Order
`*`	array	Items

* Required field

tipoPessoa, cpfCnpj, inscricaoEstadual and indicadorContribuinteICMS must match. The combination decides whether the buyer is an ICMS taxpayer, which decides which ICMS codes may be used (10004047). The foreign buyer is in the export section.

Individual consumer

The e-commerce case. No state registration and no indicator: the platform treats it as non-taxpayer; non-taxpayer codes only.

json

"cliente": { "tipoPessoa": "F", "nome": "Cliente Demo", "cpfCnpj": "88533234775", "email": "cliente@mail.com", "endereco": { "uf": "PR", "cidade": "4106902", "logradouro": "Rua Presidente Wilson", "numero": "911", "bairro": "Uberaba", "cep": "81570440" } }

`tipoPessoa*`	string	Person type
`nome*`	string	Name or company name
`cpfCnpj*`	string	11-digit CPF
`email`	string	E-mail
`inscricaoMunicipal`	string	Municipal registration
`*`	object	Buyer address

* Required field

ICMS-taxpayer company

B2B sale. The state registration alone already marks the taxpayer; the indicator is optional. May use tax-substitution codes and the Simples credit.

json

"cliente": { "tipoPessoa": "J", "nome": "Revenda Demo LTDA", "cpfCnpj": "11222333000181", "inscricaoEstadual": "123.456.789.012", "endereco": { "uf": "SP", "cidade": "3550308", "logradouro": "Av. Paulista", "numero": "1000", "bairro": "Bela Vista", "cep": "01310100" } }

`tipoPessoa*`	string	Person type
`nome*`	string	Name or company name
`cpfCnpj*`	string	14-digit CNPJ
`inscricaoEstadual*`	string	State registration
`indicadorContribuinteICMS`	string	Taxpayer indicator
`email`	string	E-mail
`inscricaoMunicipal`	string	Municipal registration
`*`	object	Buyer address

* Required field

Company without state registration

Service company, condominium, public body. The indicator is required: without it a CNPJ without registration is rejected (10004034). Treated as non-taxpayer.

json

"cliente": { "tipoPessoa": "J", "nome": "Servicos Demo LTDA", "cpfCnpj": "11222333000181", "indicadorContribuinteICMS": "NaoContribuinte", "endereco": { "uf": "SP", "cidade": "3550308", "logradouro": "Av. Paulista", "numero": "1000", "bairro": "Bela Vista", "cep": "01310100" } }

`tipoPessoa*`	string	Person type
`nome*`	string	Name or company name
`cpfCnpj*`	string	14-digit CNPJ
`indicadorContribuinteICMS*`	string	Taxpayer indicator
`email`	string	E-mail
`inscricaoMunicipal`	string	Municipal registration
`*`	object	Buyer address

* Required field

Individual with state registration (rural producer)

Rare case. The ContribuinteICMS indicator is required: without it a CPF with registration is rejected (10004031).

json

"cliente": { "tipoPessoa": "F", "nome": "Produtor Demo", "cpfCnpj": "88533234775", "inscricaoEstadual": "123.456.789.012", "indicadorContribuinteICMS": "ContribuinteICMS", "endereco": { "uf": "PR", "cidade": "4106902", "logradouro": "Estrada Rural", "numero": "S/N", "bairro": "Zona Rural", "cep": "81570440" } }

`tipoPessoa*`	string	Person type
`nome*`	string	Name or company name
`cpfCnpj*`	string	11-digit CPF
`inscricaoEstadual*`	string	State registration
`indicadorContribuinteICMS*`	string	Taxpayer indicator
`email`	string	E-mail
`inscricaoMunicipal`	string	Municipal registration
`*`	object	Buyer address

* Required field

cfop, codigo, descricao, ncm, quantidade, unidadeMedida, valorUnitario and impostos are covered in scenarios 1 and 2. The line total is quantidade × valorUnitario − valorDesconto + valorFrete + valorSeguro + valorOutrasDespesas; the sum of the lines must match the payment.

Line with discount, apportioned freight, barcode and purchase order

json

{
  "cfop": "5102", "codigo": "SKU-100", "descricao": "Produto demo", "ncm": "85235190", "ean": "7891149102105", "origem": 0,
  "quantidade": 2, "unidadeMedida": "UN", "valorUnitario": 50.00,
  "valorDesconto": 5.00, "valorFrete": 3.00, "valorSeguro": 1.00, "valorOutrasDespesas": 0.50,
  "informacoesAdicionais": "Lote 2026-09",
  "pedido": { "numero": "PO-778899", "numeroItem": 3 },
  "impostos": { "icms": { "situacaoTributaria": "00", "aliquota": 18 }, "pis": { "situacaoTributaria": "01" }, "cofins": { "situacaoTributaria": "01" } }
}

`cfop*`	string	CFOP
`ean`	string	Valid GTIN
`cest`	string	Substitution products only
`origem`	int	Product origin
`valorDesconto`	number	Line discount
`valorFrete`	number	Freight apportioned to this line
`valorSeguro`	number	Insurance apportioned to this line
`valorOutrasDespesas`	number	Other expenses apportioned to this line
`producaoEmEscala`	bool	Scale production flag
`informacoesAdicionais`	string	Line remark
	object	Purchase order

* Required field

Fuel line: diesel B sold by the distributor

Every liquid-fuel line carries the combustivel group; without it SEFAZ rejects the single-phase CST. The platform checks the ANP code against the official NF-e Portal table: the line unit must be the table unit (L or KG), the blend percentage and the origins are required or forbidden per product, and the per-unit ICMS amount is filled from the table when omitted. Fuel sales to a reseller or distributor (CFOP 5.651 to 5.655, 6.651 to 6.656 and the like) require transporte.transportadora with a CNPJ or CPF; without it SEFAZ rejects with 362 and the platform rejects before sending. With no physical movement, send the issuer's own CNPJ.

json

{
  "codigo": "DIESEL-B-S10",
  "descricao": "OLEO DIESEL B S10 COMUM",
  "ncm": "27101921",
  "cfop": "5656",
  "unidadeMedida": "L",
  "quantidade": 1000,
  "valorUnitario": 5.5,
  "combustivel": {
    "codigoANP": "820101034",
    "ufConsumo": "SP",
    "percentualBiocombustivel": 14,
    "origens": [{ "importado": false, "ufOrigem": "35", "percentual": 100 }]
  },
  "impostos": {
    "icms": { "situacaoTributaria": "61", "monofasico": { "valorIcmsRetidoAnteriormente": 1119.55 } },
    "pis": { "situacaoTributaria": "04" },
    "cofins": { "situacaoTributaria": "04" }
  }
}

`unidadeMedida*`	string	Unit
`*`	object	Fuel group

* Required field

Regular-regime companies (CRT 2 and 3) use a 2-digit CST in itens[].impostos.icms.situacaoTributaria; a 3-digit CSOSN is rejected with 10004046. Each case below shows the line icms block and the fields it takes; anything not listed must not be sent (10004044). Percentages as numbers: 18 = 18 %.

CST 00: fully taxed

The most common sale. Only the rate; on interstate sales to individuals the DIFAL is computed by itself.

json

"icms": { "situacaoTributaria": "00", "aliquota": 18 }

`situacaoTributaria*`	string	Code
`aliquota`	number	ICMS rate in %
`aliquotaFcp`	number	FCP rate
	object	DIFAL

* Required field

CST 10: taxed with tax substitution

The seller pays its own ICMS and also withholds that of the next sales. Taxpayer buyer only (10004047).

json

"cest": "0300100",
"impostos": { "icms": { "situacaoTributaria": "10", "aliquota": 18, "substituicaoTributaria": { "mva": 40, "aliquota": 18 } } }

`situacaoTributaria*`	string	Code
`aliquota*`	number	ICMS rate in %
`*`	object	ST group
`cest*`	string	7-digit CEST code of the product
`aliquotaFcp`	number	FCP rate
	object	Sharing

* Required field

CST 20: base reduction

The tax applies to a base lower than the price. Requires the state benefit code.

json

"icms": { "situacaoTributaria": "20", "aliquota": 18, "percentualReducaoBase": 33.33, "codigoBeneficioFiscal": "SP800001" }

`situacaoTributaria*`	string	Code
`aliquota*`	number	ICMS rate in %
`percentualReducaoBase*`	number	Base reduction
`codigoBeneficioFiscal*`	string	State tax benefit code
`aliquotaFcp`	number	FCP rate
	object	DIFAL

* Required field

CST 30: exempt with tax substitution

The seller itself pays no ICMS but withholds that of the next sales. Taxpayer buyer only.

json

"cest": "0300100",
"impostos": { "icms": { "situacaoTributaria": "30", "codigoBeneficioFiscal": "SP800001", "substituicaoTributaria": { "mva": 40, "aliquota": 18 } } }

`situacaoTributaria*`	string	Code
`*`	object	ST group
`codigoBeneficioFiscal*`	string	State tax benefit code
`cest*`	string	7-digit CEST code of the product

* Required field

CST 40 / 41 / 50: exempt, not taxed, suspended

No ICMS on the line. Only the benefit code; no DIFAL. 41 is the usual export code.

json

"icms": { "situacaoTributaria": "40", "codigoBeneficioFiscal": "SP800001" }

`situacaoTributaria*`	string	Code
`codigoBeneficioFiscal*`	string	State tax benefit code
`substituicaoTributariaDestino`	object	Destination ST

* Required field

CST 51: deferral

Part of the tax is postponed to a later step of the chain.

json

"icms": { "situacaoTributaria": "51", "aliquota": 18, "percentualDiferimento": 100, "codigoBeneficioFiscal": "SP800001" }

`situacaoTributaria*`	string	Code
`aliquota*`	number	ICMS rate in %
`percentualDiferimento*`	number	Deferral
`codigoBeneficioFiscal*`	string	State tax benefit code
`percentualReducaoBase`	number	Base reduction
`aliquotaFcp`	number	FCP rate
`percentualDiferimentoFcp`	number	Deferred share of the FCP

* Required field

CST 60: ICMS already withheld upstream

Substitution product sold to the consumer: the tax was already paid earlier in the chain. No rate.

json

"cest": "0300100",
"impostos": { "icms": { "situacaoTributaria": "60", "retencaoAnterior": { "baseCalculo": 45, "aliquota": 18 } } }

`situacaoTributaria*`	string	Code
`cest*`	string	7-digit CEST code of the product
	object	Earlier withholding
	object	Destination ST
	object	Effective taxation

* Required field

CST 70: base reduction with tax substitution

Combines CST 20 with the withholding of CST 10. Taxpayer buyer only.

json

"cest": "0300100",
"impostos": { "icms": { "situacaoTributaria": "70", "aliquota": 18, "percentualReducaoBase": 33.33, "codigoBeneficioFiscal": "SP800001", "substituicaoTributaria": { "mva": 40, "aliquota": 18 } } }

`situacaoTributaria*`	string	Code
`aliquota*`	number	ICMS rate in %
`percentualReducaoBase*`	number	Base reduction
`*`	object	ST group
`codigoBeneficioFiscal*`	string	State tax benefit code
`cest*`	string	7-digit CEST code of the product
`aliquotaFcp`	number	FCP rate

* Required field

CST 90: other

Combined code: each group sent is computed, none is required besides the benefit code.

json

"icms": { "situacaoTributaria": "90", "codigoBeneficioFiscal": "SP800001", "aliquota": 18 }

`situacaoTributaria*`	string	Code
`codigoBeneficioFiscal*`	string	State tax benefit code
`aliquota`	number	ICMS rate in %
`percentualReducaoBase`	number	Base reduction
`aliquotaFcp`	number	FCP rate
	object	ST group
	object	Sharing

* Required field

CST 02 / 15 / 53 / 61: fuels, per-unit taxation

The tax is a fixed amount per litre or kilo, not a percentage. 02 own charge, 15 own and withholding, 53 deferred, 61 already charged upstream. The line must carry the combustivel group (Product line section). Per-unit amounts may be omitted: the platform fills them from the official NF-e Portal table and rejects values different from it. On 15 with diesel the withholding comes out at 33.33 % of the amount, as SEFAZ computes it. Petroleum-derived fuels generate no DIFAL; Simples companies also use these CST.

json

"icms": { "situacaoTributaria": "15", "monofasico": { "quantidadeBaseCalculo": 7300, "quantidadeBaseCalculoRetencao": 2700 } }

`situacaoTributaria*`	string	Code
`*`	object	Single-phase group
`percentualDiferimento`	number	Deferral

* Required field

IBS and CBS are the two taxes of the 2026 tax reform: IBS replaces ICMS and ISS, CBS replaces PIS and COFINS. In 2026 they are only reported, with test rates. Regular-regime companies (CRT 3) carry the group on every invoice; Simples companies only from 2027 (anything sent is ignored). On an ordinary sale send nothing: the platform writes 000 with classification 000001. The cases below are the exceptions; sent on one line, the group must go on every line.

IBS/CBS 200: reduced rate

The reduction percentage comes from the classification code.

json

"ibsCbs": { "situacaoTributaria": "200", "classificacaoTributaria": "200003" }

`situacaoTributaria*`	string	Code
`classificacaoTributaria*`	string	Classification

* Required field

IBS/CBS 410: immunity or non-incidence

No tax amount is written on the invoice.

json

"ibsCbs": { "situacaoTributaria": "410", "classificacaoTributaria": "410001" }

`situacaoTributaria*`	string	Code
`classificacaoTributaria*`	string	Classification

* Required field

IBS/CBS 510 / 515: deferral

515 combines deferral with a reduced rate.

json

"ibsCbs": { "situacaoTributaria": "510", "classificacaoTributaria": "510001", "percentualDiferimento": 100 }

`situacaoTributaria*`	string	Code
`classificacaoTributaria*`	string	Classification
`percentualDiferimento*`	number	Deferral

* Required field

IBS/CBS 550: suspension

Declare in tributacaoRegular how it would be taxed without the suspension.

json

"ibsCbs": { "situacaoTributaria": "550", "classificacaoTributaria": "550001", "tributacaoRegular": { "situacaoTributaria": "000", "classificacaoTributaria": "000001" } }

`situacaoTributaria*`	string	Code
`classificacaoTributaria*`	string	Classification
`*`	object	Regular taxation

* Required field

IBS/CBS 620: fuels per unit

json

"ibsCbs": { "situacaoTributaria": "620", "classificacaoTributaria": "620001", "monofasico": { "quantidadeBaseCalculo": 100, "aliquotaAdRemIbs": 0.2, "aliquotaAdRemCbs": 0.1 } }

`situacaoTributaria*`	string	Code
`classificacaoTributaria*`	string	Classification
`monofasico*`	object	Single-phase group

* Required field

IBS/CBS 800 / 810 / 811: transferred credit, Free Zone credit, adjustments

json

"ibsCbs": { "situacaoTributaria": "800", "classificacaoTributaria": "800001", "transferenciaCredito": { "valorIbs": 10.00, "valorCbs": 4.00 } }

`situacaoTributaria*`	string	Code
`classificacaoTributaria*`	string	Classification
`transferenciaCredito`	object	Only on `800`
`zonaFrancaManaus`	object	Only on `810`
`ajuste`	object	Only on `811`

* Required field

Presumed credit (creditoPresumido), optional in any situation

Only when the classification code admits a presumed credit.

json

"ibsCbs": { "situacaoTributaria": "000", "classificacaoTributaria": "000001", "creditoPresumido": { "codigo": "01", "percentualIbs": 2, "percentualCbs": 1, "suspensivo": false, "deduzir": true } }

object

Presumed credit

* Required field

Each method carries tipo and valor. The sum of the values minus troco must equal the invoice total. The cases below cover the 22 types.

Cash, cheque, boleto, deposit, transfer, vouchers, store credit, in-store balance, loyalty

Type and amount only. None of these accepts the card terminal group.

json

"pagamento": { "formas": [ { "tipo": "BoletoBancario", "valor": 56.94 } ] }

*

array

Payment methods

* Required field

Credit card, debit card, Pix: non-integrated terminal

The normal e-commerce case: the terminal or Pix does not talk to the issuing system. The credenciadoraCartao group may even be omitted; the platform declares a non-integrated terminal.

json

"pagamento": { "formas": [ { "tipo": "CartaoDeCredito", "valor": 56.94, "credenciadoraCartao": { "tipoIntegracaoPagamento": "NaoIntegradoAoSistemaDeGestao", "bandeira": "Mastercard" } } ] }

*

array

Payment methods

* Required field

Card or Pix with a terminal integrated to the issuing system

Physical shop with integrated card processing. The three transaction fields are required (10004031 when missing).

json

"pagamento": { "formas": [ { "tipo": "CartaoDeDebito", "valor": 56.94, "credenciadoraCartao": { "tipoIntegracaoPagamento": "IntegradoAoSistemaDeGestao", "cnpj": "01027058000191", "bandeira": "Visa", "codigoAutorizacao": "123456" } } ] }

*

array

Payment methods

* Required field

Other

Any means outside the table; the description is required.

json

"pagamento": { "formas": [ { "tipo": "Outros", "valor": 56.94, "descricao": "Vale-troca" } ] }

*

array

Payment methods

* Required field

Several methods and change

The sum of the methods minus the change must be exactly the invoice total; any difference is rejected.

json

"pagamento": { "troco": 3.06, "formas": [ { "tipo": "Dinheiro", "valor": 40.00 }, { "tipo": "PagamentoInstantaneoPix", "valor": 20.00 } ] }

`formas*`	array	Payment methods
`troco`	number	Change

* Required field

Credit sale (PagamentoAPrazo)

Normally with a bank slip. To record the instalments also use the cobranca group.

json

"pagamento": { "tipo": "PagamentoAPrazo", "formas": [ { "tipo": "BoletoBancario", "valor": 100.00 } ] }

`tipo*`	string	Payment timing
`formas*`	array	Payment methods

* Required field

Deferred payment (PagamentoPosterior)

Nothing or only part was collected at issuance. The PagamentoPosterior method carries value 0; with it the methods may add up to less than the invoice total, with no change.

json

"pagamento": { "formas": [ { "tipo": "Dinheiro", "valor": 20.00 }, { "tipo": "PagamentoPosterior", "valor": 0 } ] }

*

array

Payment methods

* Required field

No payment (SemPagamento), returns only

The only method in the list, value 0. On a normal sale the tax authority rejects it.

json

"pagamento": { "formas": [ { "tipo": "SemPagamento", "valor": 0 } ] }

*

array

Payment methods

* Required field

Without the transporte group the invoice is issued as SemFrete, no freight declared: the case of those who do not want to report logistics. With SemFrete do not send transportadora, veiculo or retencaoIcms (10004031).

Freight with a hired carrier

PorContaDoEmitente, PorContaDoDestinatario or PorContaDeTerceiros. All subgroups are optional; give what you know.

json

"transporte": {
  "frete": { "modalidade": "PorContaDoEmitente" },
  "transportadora": { "cpfCnpj": "12345678000195", "nome": "Transportadora Demo LTDA", "inscricaoEstadual": "123456789", "enderecoCompleto": "Rua A, 10", "cidade": "Curitiba", "uf": "PR" },
  "volumes": [ { "quantidade": 2, "especie": "CAIXA", "numeracao": "001-002", "pesoLiquido": 1.250, "pesoBruto": 1.500 } ]
}

`*`	object	Freight
	object	Carrier
	array	Volumes

* Required field

Own transport, with vehicle

TransporteProprioPorContaDoRemetente or TransporteProprioPorContaDoDestinatario. Trailers only together with the vehicle, up to 5.

json

"transporte": {
  "frete": { "modalidade": "TransporteProprioPorContaDoRemetente" },
  "veiculo": { "placa": "ABC1D23", "uf": "PR", "rntc": "000123456" },
  "reboques": [ { "placa": "XYZ9Z99", "uf": "PR" } ],
  "volumes": [ { "quantidade": 10, "especie": "PALLET" } ]
}

`*`	object	Freight
	object	Vehicle
	array	Trailers
	array	Volumes

* Required field

ICMS withheld on the freight

When the seller withholds the ICMS of the transport service. All six fields are required and valor must be baseCalculo × aliquota. Not combined with SemFrete.

json

"transporte": {
  "frete": { "modalidade": "PorContaDoEmitente" },
  "retencaoIcms": { "valorServico": 100.00, "baseCalculo": 100.00, "aliquota": 12, "valor": 12.00, "cfop": "5352", "codigoMunicipio": "4106902" }
}

*

object

Freight ICMS withholding

* Required field

Delivery address different from the buyer

May go with any modality, including SemFrete. cidade is the IBGE code, as in the buyer address.

json

"transporte": {
  "enderecoEntrega": { "cpfCnpj": "11222333000181", "nome": "Deposito Demo", "uf": "PR", "cidade": "4106902", "logradouro": "Rua B", "numero": "20", "bairro": "Centro", "cep": "80010000", "telefone": "41999990000" }
}

*

object

Delivery address

* Required field

`ambienteEmissao`Issue environment

Values	Meaning
Homologacao	SEFAZ test environment; the invoice has no legal effect
Producao	Official environment

`finalidade`Invoice purpose

Omitted means Normal.

Values	Meaning
Normal	Ordinary sale
Complementar	Complementary invoice: adds value, quantity or tax to an already authorised invoice
Ajuste	Adjustment invoice: corrects an already authorised invoice without goods moving
Devolucao	Return of an already authorised invoice

`cliente.tipoPessoa`Buyer type

Values	Meaning
F	Individual (CPF)
J	Company (CNPJ)

`cliente.indicadorContribuinteICMS`Buyer ICMS status

Omitted: a CNPJ with state registration is a taxpayer, the rest are not.

Values	Meaning
ContribuinteICMS	Taxpayer; requires `inscricaoEstadual`
ContribuinteIsento	Exempt from state registration
NaoContribuinte	Non-taxpayer

`cliente.endereco.uf`Buyer state

Also applies to transporte.transportadora.uf, transporte.veiculo.uf, transporte.enderecoEntrega.uf and exportacao.ufEmbarque (without EX).

Values	Meaning
AC	Acre
AL	Alagoas
AP	Amapá
AM	Amazonas
BA	Bahia
CE	Ceará
DF	Distrito Federal
ES	Espírito Santo
GO	Goiás
MA	Maranhão
MT	Mato Grosso
MS	Mato Grosso do Sul
MG	Minas Gerais
PA	Pará
PB	Paraíba
PR	Paraná
PE	Pernambuco
PI	Piauí
RJ	Rio de Janeiro
RN	Rio Grande do Norte
RS	Rio Grande do Sul
RO	Rondônia
RR	Roraima
SC	Santa Catarina
SP	São Paulo
SE	Sergipe
TO	Tocantins
EX	Abroad (export invoice)

`pedido.presencaConsumidor`Buyer presence

Values	Meaning
NaoSeAplica	Not applicable; returns only
OperacaoPresencial	In-person sale at the shop
OperacaoPelaInternet	Online sale
OperacaoPorTelefone	Telesale
EntregaEmDomicilio	Sale closed at home delivery
OperacaoPresencialForaDoEstabelecimento	In-person sale outside the shop: fairs, external sales
Outros	Other

`pedido.pagamento.tipo`Payment timing

Omitted means PagamentoAVista.

Values	Meaning
PagamentoAVista	Cash on the spot
PagamentoAPrazo	On credit; record the instalments in `cobranca`

`pedido.pagamento.formas[].tipo`Payment method

Values	Meaning
Dinheiro	Cash
Cheque	Cheque
CartaoDeCredito	Credit card
CartaoDeDebito	Debit card
CreditoLoja	Store credit
ValeAlimentacao	Food voucher
ValeRefeicao	Meal voucher
ValePresente	Gift voucher
ValeCombustivel	Fuel voucher
BoletoBancario	Bank slip
DepositoBancario	Bank deposit
PagamentoInstantaneoPix	Pix instant payment
TransferenciaBancaria	Bank transfer
ProgramaDeFidelidade	Loyalty programme or cashback
PagamentoInstantaneoPixEstatico	Static Pix: static QR code, Pix key or account details
CreditoEmLoja	In-store balance from an earlier payment or a return
PagamentoEletronicoNaoInformado	Electronic payment not reported; hardware failure only
PagamentoInstantaneoPixAutomatico	Automatic Pix, recurring charge
TransferenciaTefBookTransfer	TEF transfer between accounts at the same bank
SemPagamento	No payment; returns only, alone and with value 0
PagamentoPosterior	Deferred payment; value 0, the sum may fall below the total
Outros	Other; requires `descricao`

`pedido.pagamento.formas[].credenciadoraCartao.tipoIntegracaoPagamento`Card terminal integration

Omitted means NaoIntegradoAoSistemaDeGestao.

Values	Meaning
NaoIntegradoAoSistemaDeGestao	Non-integrated terminal; only `bandeira`
IntegradoAoSistemaDeGestao	Integrated terminal; requires `cnpj`, `bandeira` and `codigoAutorizacao`

`pedido.pagamento.formas[].credenciadoraCartao.bandeira`Card brand

Case-insensitive; the platform converts it to the official code.

Values	Meaning
Visa	Visa
Mastercard	Mastercard
AmericanExpress	AmericanExpress
Sorocred	Sorocred
DinersClub	DinersClub
Elo	Elo
Hipercard	Hipercard
Aura	Aura
Cabal	Cabal
Alelo	Alelo
BanesCard	BanesCard
CalCard	CalCard
Credz	Credz
Discover	Discover
GoodCard	GoodCard
GreenCard	GreenCard
Hiper	Hiper
JcB	JcB
Mais	Mais
MaxVan	MaxVan
Policard	Policard
RedeCompras	RedeCompras
Sodexo	Sodexo
ValeCard	ValeCard
Verocheque	Verocheque
VR	VR
Ticket	Ticket
Outros	Other brand

`transporte.frete.modalidade`Freight modality

Omitted means SemFrete.

Values	Meaning
SemFrete	No freight; do not send carrier, vehicle or withholding
PorContaDoEmitente	Freight paid by the seller
PorContaDoDestinatario	Freight paid by the buyer
PorContaDeTerceiros	Freight paid by a third party
TransporteProprioPorContaDoRemetente	Seller own transport
TransporteProprioPorContaDoDestinatario	Buyer own transport

`itens[].origem`Product origin

Omitted means 0. 1 / 2 / 3 / 8 use the 4 % interstate rate.

Values	Meaning
0	Domestic
1	Directly imported
2	Imported, bought domestically
3	Domestic with over 40 % imported content
4	Domestic by basic production process
5	Domestic with up to 40 % imported content
6	Directly imported, no domestic equivalent
7	Imported from the domestic market, no domestic equivalent
8	Domestic with over 70 % imported content

`itens[].impostos.icms.situacaoTributaria`ICMS CST (regular regime, CRT 2 / 3)

Values	Meaning
00	Fully taxed
02	Own single-phase (fuels)
10	Taxed with ST withholding
15	Own single-phase with withholding (fuels)
20	With base reduction
30	Exempt or not taxed, with ST withholding
40	Exempt
41	Not taxed
50	Suspended
51	Deferral
53	Single-phase with deferral (fuels)
60	ICMS already withheld upstream by ST
61	Single-phase already charged upstream (fuels)
70	With base reduction and ST withholding
90	Other

`itens[].impostos.icms.situacaoTributaria`ICMS CSOSN (Simples Nacional, CRT 1 / 4)

Values	Meaning
101	Taxed, buyer may take credit
102	Taxed, no credit
103	Exempt by gross-revenue band
201	Taxed with credit and ST withholding
202	Taxed without credit, with ST withholding
203	Exempt by revenue band, with ST withholding
300	Constitutionally immune
400	Not taxed
500	ICMS already withheld upstream by ST
900	Other

`itens[].impostos.pis.situacaoTributaria`PIS CST

Values	Meaning
01	Taxable at the basic rate
02	Taxable at a differentiated rate
03	Taxable by quantity
04	Single-phase, resale at zero rate
05	Tax substitution
06	Zero rate
07	Exempt
08	Not levied (export)
09	Suspended
49	Other outbound operations
50–56	Inbound with credit right, by revenue type (returns only)
60–66	Inbound with presumed credit, by revenue type (returns only)
67	Presumed credit, other operations (returns only)
70	Inbound without credit right
71	Inbound exempt
72	Inbound suspended
73	Inbound at zero rate
74	Inbound not levied
75	Inbound under tax substitution
98	Other inbound operations
99	Other operations

`itens[].impostos.cofins.situacaoTributaria`COFINS CST

Same table as PIS.

Values	Meaning
01	Taxable at the basic rate
02	Taxable at a differentiated rate
03	Taxable by quantity
04	Single-phase, resale at zero rate
05	Tax substitution
06	Zero rate
07	Exempt
08	Not levied (export)
09	Suspended
49	Other outbound operations
50–56	Inbound with credit right, by revenue type (returns only)
60–66	Inbound with presumed credit, by revenue type (returns only)
67	Presumed credit, other operations (returns only)
70	Inbound without credit right
71	Inbound exempt
72	Inbound suspended
73	Inbound at zero rate
74	Inbound not levied
75	Inbound under tax substitution
98	Other inbound operations
99	Other operations

`itens[].impostos.ipi.situacaoTributaria`IPI CST

Values	Meaning
00	Inbound with credit recovery
01	Inbound at zero rate
02	Inbound exempt
03	Inbound not taxed
04	Inbound immune
05	Inbound suspended
49	Other inbound
50	Outbound taxed
51	Outbound at zero rate
52	Outbound exempt
53	Outbound not taxed
54	Outbound immune
55	Outbound suspended
99	Other outbound

`itens[].impostos.ibsCbs.situacaoTributaria`IBS/CBS CST

Omitted means 000.

Values	Meaning
000	Full taxation
200	Reduced rate
410	Immunity or non-incidence
510	Deferral
515	Deferral with reduced rate
550	Suspension
620	Single-phase taxation (fuels)
800	Credit transfer
810	Manaus Free Zone presumed credit
811	Adjustment of earlier periods

`itens[].impostos.ibsCbs.classificacaoTributaria`IBS/CBS tax classification

Omitted means 000001. The first 3 digits are the CST and must match situacaoTributaria; only the codes valid for NF-e under the CSTs the platform issues are listed (official table of 2026-08-23).

Values	Meaning
000001	Situations fully taxed by IBS and CBS
000003	Automotive regime, incentivised projects (art. 311); allows `creditoPresumido`
000004	Automotive regime, incentivised projects (art. 312); allows `creditoPresumido`
000005	Anhydrous ethanol meant for blending with gasoline A but sold for another use
200002	Supply or import for non-taxpayer rural producer or TAC; 100 % reduction
200003	Sale of products for human consumption (Annex I); 100 % reduction
200004	Supply of medical devices (Annex XII); 100 % reduction
200005	Medical devices for public bodies and immune health entities (Annex XII); 100 % reduction
200006	Public health emergency recognised by the government; 100 % reduction
200007	Accessibility devices for people with disabilities (Annex XIII); 100 % reduction
200008	Accessibility devices bought by public bodies; 100 % reduction
200009	Supply of medicines registered at Anvisa; 100 % reduction
200010	Anvisa-registered medicines bought by public bodies; 100 % reduction
200011	Enteral and parenteral nutrition bought by public bodies; 100 % reduction
200012	Public health emergency recognised by the government; 100 % reduction
200013	Supply of tampons and sanitary pads; 100 % reduction
200014	Vegetables, fruit and eggs (Annex XV); 100 % reduction
200015	Domestic passenger cars bought by professional drivers or people with disabilities; 100 % reduction
200020	Operation by cooperatives under the specific IBS/CBS regime; 100 % reduction
200022	Industrialised goods sent from outside the Manaus Free Zone to a taxpayer inside it; 100 % reduction, requires `tributacaoRegular`
200023	Intermediate goods between incentivised industries; 100 % reduction
200024	Goods sent from outside the Free Trade Areas to a taxpayer inside them; 100 % reduction, requires `tributacaoRegular`
200030	Sale of medical devices (Annex IV); 60 % reduction
200031	Accessibility devices for people with disabilities (Annex V); 60 % reduction
200032	Anvisa-registered or compounded medicines, except those in Annex XIV; 60 % reduction
200033	Enteral and parenteral nutrition (Annex VI); 60 % reduction
200034	Food for human consumption (Annex VII); 60 % reduction
200035	Personal hygiene and cleaning products (Annex VIII); 60 % reduction
200036	Unprocessed agricultural, aquaculture, fishing, forestry and plant-extraction products; 60 % reduction
200038	Agricultural and aquaculture inputs (Annex IX); 60 % reduction
200039	National artistic, cultural, event, journalistic and audiovisual productions; 60 % reduction
200043	Sovereignty and security goods and services for the public administration (Annex XI); 60 % reduction
200047	Bars and restaurants; 40 % reduction
200053	Anvisa-registered medicines classified as sera or vaccines; 100 % reduction
200054	Goods supplied by an agricultural cooperative to a member outside the regular regime; 100 % reduction
410001	Bonuses stated on the invoice that do not depend on a later event
410002	Transfers between establishments of the same taxpayer
410003	Donations without consideration benefiting the donor
410004	Export of goods and services
410005	Supplies by the Union, states, Federal District and municipalities
410006	Supplies by religious entities and temples
410007	Supplies by political parties, unions and non-profit education or welfare institutions
410008	Books, newspapers, periodicals and the paper to print them
410009	Music recordings and music videos produced in Brazil
410012	Supply by a condominium outside the regular regime
410013	Fuel exports
410014	Supply by a non-taxpayer rural producer; allows `creditoPresumido`
410016	Supply or purchase of solid waste; allows `creditoPresumido`
410017	Purchase of movable goods with presumed credit conditional on resale
410019	Tips excluded from the tax base of food supply
410020	Intermediation fee excluded from the tax base of food supply
410026	Donation with credit reversal
410027	Export of services or intangible goods
410029	Operations covered only by ICMS
410030	Credit reversal for perishing, deterioration, theft or loss
410031	Supply before IBS and CBS came into force
410035	Supply by a nano-entrepreneur
410999	Other non-onerous operations without taxation, not listed above
510001	Deferred operations with electricity: import, generation, sale, distribution and transmission
515001	Deferred operations with agricultural and aquaculture inputs (Annex IX); 60 % reduction
550001	Export of tangible goods; requires `tributacaoRegular`
550002	Transit regime; requires `tributacaoRegular`
550003	Warehouse regimes (art. 85); requires `tributacaoRegular`
550004	Warehouse regimes (art. 87); requires `tributacaoRegular`
550005	Warehouse regimes (art. 87, sole paragraph); requires `tributacaoRegular`
550006	Temporary admission regimes; requires `tributacaoRegular`
550007	Processing regimes; requires `tributacaoRegular`
550008	Import of goods under Repetro-Temporário; requires `tributacaoRegular`
550009	GNL-Temporário; requires `tributacaoRegular`
550010	Repetro-Permanente; requires `tributacaoRegular`
550011	Repetro-Industrialização; requires `tributacaoRegular`
550012	Repetro-Nacional; requires `tributacaoRegular`
550013	Repetro-Entreposto; requires `tributacaoRegular`
550014	Export Processing Zone; requires `tributacaoRegular`
550015	Tax regime for port modernisation and expansion (Reporto); requires `tributacaoRegular`
550016	Special regime of incentives for infrastructure development (Reidi); requires `tributacaoRegular`
550017	Tax regime for the naval industry (Renaval); requires `tributacaoRegular`
550018	Relief on the purchase of capital goods; requires `tributacaoRegular`
550019	Import of goods by an incentivised industry for use in the Manaus Free Zone; requires `tributacaoRegular`
550020	Free trade areas; requires `tributacaoRegular`
550021	Manufacturing destined for export; requires `tributacaoRegular`
550022	Special regime for low-carbon hydrogen production (Rehidro); requires `tributacaoRegular`
550023	Non-fuel liquid hydrocarbons from oil or natural gas, including naphtha; requires `tributacaoRegular`
620001	Single-phase taxation on fuels
620002	Single-phase taxation with withholding responsibility on fuels
620003	Single-phase taxation with withholding by third parties
620004	Single-phase taxation on ethanol-gasoline blend above the mandatory share
620005	Single-phase taxation on ethanol-gasoline blend below the mandatory share
620006	Single-phase taxation on fuels already charged upstream
620007	Perishing, deterioration, theft or loss under the single-phase regime
800001	Merger, spin-off or incorporation
800002	Credit transfer from a member, including single cooperatives
810001	Presumed credit on supplies from the Manaus Free Zone
811001	Credit reversal for immune or exempt outputs
811002	Debits of invoices not processed in the assessment
811003	Exit from Simples Nacional

`itens[].impostos.ibsCbs.zonaFrancaManaus.tipo`ZFM presumed credit type

Values	Meaning
0	No presumed credit
1	Final consumer goods
2	Capital goods
3	Intermediate goods
4	IT goods and others defined by law

Code	HTTP
10003004	400	Customer IBGE municipality code does not exist. Check the UF and the IBGE code.
10003000	404	`empresaId` does not exist or does not belong to this application.
10004004	400	Company not issuable (not yet approved or certificate not ready). Wait for approval / link the certificate.
10004030	400	`ambienteEmissao` does not match the current environment of the company. Submit under the company environment or ask operations to switch it.
10004031	400	Value not supported: `presencaConsumidor` outside the table, unknown payment type or card brand, `tipoPessoa` inconsistent with the document, state registration inconsistent with `indicadorContribuinteICMS`, integrated card missing its three fields, carrier with `SemFrete`, or a required field missing on a domestic / export invoice. `mensagem` names the field path.
10004032	400	The same `id` was resent with changed key fields while the previous attempt is still processing or already authorized. Use a new `id`.
10004002	400	Too many pending issuance tasks for the CNPJ. Retry later.
10005000	400	Rejected by the tax engine (regime / tax code mismatch, ST code for a non-taxpayer buyer, rate out of range...). See the per-code ICMS, CSOSN and PIS/COFINS sections.
10005011	400	Fuel ANP table not yet loaded on the platform; fuel lines are not accepted until it is loaded. Contact support.
10005012	400	Fuel line outside the NF-e rules; the message carries the rule and the reason (ANP code outside the table with a single-phase CST, unit different from the table, blend percentage or origins required or forbidden, origins not adding up to 100, pump totaliser outside CFOP 5.656 / 5.667, sale to a reseller without `transporte.transportadora`).
10005013	400	Single-phase ICMS per-unit amount differs from the NF-e Portal official table for the ANP code and date. Omit the field or send the table value; a reduction only with `percentualReducaoAdRem` and `motivoReducaoAdRem`.
10004020	400	`codigoBeneficioFiscal` missing on CST 20/30/40/41/50/51/70/90.
10004021	400	Return invoice: line without `notaReferenciada.numeroItem` or invoice without `notaReferenciada.chaveAcesso`.
10004022	400	Line reference on a non-return invoice.
10004023	400	Original invoice not found or not owned by this company.
10004024	400	Original invoice not authorized.
10004025	400	Item not found on the original invoice.
10004026	400	Quantity above the original line (aggregated across lines that reference the same original item).
10004028	400	Complementary or adjustment invoice without `notaReferenciada.chaveAcesso`. Provide the original invoice.
10004029	400	Normal invoice carrying `notaReferenciada.chaveAcesso` without line references. The header reference is only for `Complementar` / `Ajuste`; a return references per line.
10004034	400	CNPJ buyer without `cliente.inscricaoEstadual` or `indicadorContribuinteICMS`. Taxpayer: send the state registration; company without registration: send `NaoContribuinte` or `ContribuinteIsento`.
10004043	400	Contract field missing (base reduction / ST margin and rate / deferral / unit tax amount / IPI code / `percentualCreditoSimples` absent from both request and profile / `cest` on an ST item); the message names the field path. Fill it per the section of the tax code used.
10004044	400	Field not applicable to the tax code (`substituicaoTributaria` on a non-ST code, `percentualCreditoSimples` on a non-credit code, `monofasico` outside CST 02/15/53/61). Remove the group.
10004045	400	The CNPJ buyer `cliente.inscricaoEstadual` fails the check-digit rule of the buyer state. Check the buyer IE and state.
10004046	400	Tax code does not match the company regime (CRT 1/4 needs a 3-digit CSOSN, CRT 2/3 a 2-digit CST).
10004047	400	A non-taxpayer buyer with a taxpayer-only code (10/30/70, 101/201/202/203) or with `percentualCreditoSimples`. Use 102 / 500 or 900 without credit.
10001001	400	Request field validation failed (one entry per field). Fix per `mensagem`.

`presencaConsumidor*`	string	Presence
	object	Intermediary

Parameters

Path parameters

Request body

Responses

Scenario 1 Simples Nacional (CSOSN 102)

Scenario 2 regular regime (CST 00)

Scenario 3 full invoice

Invoice purpose (finalidade)3 blocks

Complementar: completing an already authorised invoice

Ajuste: correcting an already authorised invoice

Devolucao: returning an already authorised invoice

Buyer presence (pedido.presencaConsumidor)1 blocks

Presence and intermediary marketplace

Buyer (cliente)4 blocks

Individual consumer

ICMS-taxpayer company

Company without state registration

Individual with state registration (rural producer)

Product line (itens[])2 blocks

Line with discount, apportioned freight, barcode and purchase order

Fuel line: diesel B sold by the distributor

ICMS in the regular regime (CRT 2 / 3)10 blocks

CST 00: fully taxed

CST 10: taxed with tax substitution

CST 20: base reduction

CST 30: exempt with tax substitution

CST 40 / 41 / 50: exempt, not taxed, suspended

CST 51: deferral

CST 60: ICMS already withheld upstream

CST 70: base reduction with tax substitution

CST 90: other

CST 02 / 15 / 53 / 61: fuels, per-unit taxation

ICMS in Simples Nacional (CRT 1 / 4)5 blocks

CSOSN 102 / 103 / 300 / 400: no credit

CSOSN 101: credit allowed

CSOSN 201 / 202 / 203: with tax substitution

CSOSN 500: ICMS already withheld upstream

CSOSN 900: other

PIS and COFINS5 blocks

CST 01 / 02: taxable by rate

CST 03: taxable per unit

CST 04 to 09: no tax on the sale

CST 49 / 99: other operations

CST 50 to 75 and 98: inbound, return invoices only

IPI3 blocks

Taxed IPI: CST 50 / 99

IPI without tax: CST 51 to 55

IPI on a return invoice: CST 00 to 49

IBS/CBS (2026 tax reform)7 blocks

IBS/CBS 200: reduced rate

IBS/CBS 410: immunity or non-incidence

IBS/CBS 510 / 515: deferral

IBS/CBS 550: suspension

IBS/CBS 620: fuels per unit

IBS/CBS 800 / 810 / 811: transferred credit, Free Zone credit, adjustments

Presumed credit (creditoPresumido), optional in any situation

Payment (pedido.pagamento)8 blocks

Cash, cheque, boleto, deposit, transfer, vouchers, store credit, in-store balance, loyalty

Credit card, debit card, Pix: non-integrated terminal

Card or Pix with a terminal integrated to the issuing system

Other

Several methods and change

Credit sale (PagamentoAPrazo)

Deferred payment (PagamentoPosterior)

No payment (SemPagamento), returns only

Card brands (credenciadoraCartao.bandeira)

Transport (transporte)4 blocks

Freight with a hired carrier

Own transport, with vehicle

ICMS withheld on the freight

Delivery address different from the buyer

Billing (cobranca)1 blocks

Bill in two instalments

Export invoice1 blocks

Sale abroad

Enumerations20 tables

ambienteEmissaoIssue environment

finalidadeInvoice purpose

cliente.tipoPessoaBuyer type

`ambienteEmissao`Issue environment

`finalidade`Invoice purpose

`cliente.tipoPessoa`Buyer type

`cliente.indicadorContribuinteICMS`Buyer ICMS status

`cliente.endereco.uf`Buyer state

`pedido.presencaConsumidor`Buyer presence

`pedido.pagamento.tipo`Payment timing

`pedido.pagamento.formas[].tipo`Payment method

`pedido.pagamento.formas[].credenciadoraCartao.tipoIntegracaoPagamento`Card terminal integration

`pedido.pagamento.formas[].credenciadoraCartao.bandeira`Card brand

`transporte.frete.modalidade`Freight modality

`itens[].origem`Product origin

`itens[].impostos.icms.situacaoTributaria`ICMS CST (regular regime, CRT 2 / 3)

`itens[].impostos.icms.situacaoTributaria`ICMS CSOSN (Simples Nacional, CRT 1 / 4)

`itens[].impostos.pis.situacaoTributaria`PIS CST

`itens[].impostos.cofins.situacaoTributaria`COFINS CST

`itens[].impostos.ipi.situacaoTributaria`IPI CST

`itens[].impostos.ibsCbs.situacaoTributaria`IBS/CBS CST

`itens[].impostos.ibsCbs.classificacaoTributaria`IBS/CBS tax classification

`itens[].impostos.ibsCbs.zonaFrancaManaus.tipo`ZFM presumed credit type