Issue NFS-e

Path parameters

empresaId*

string

Company identifier

* Required field

Request body

`id*`	string	Request identifier
`ambienteEmissao*`	string	Environment
`dataCompetencia`	string	Competence month
	object	Issuer
`*` required when `emitente.tipo` is not `Prestador`	object	Service provider
	object	Recipient
	object	Intermediary
`*`	object	Service
	object	Replacement
`observacoes`	string	Remarks

* Required field

200

Request accepted; no body. The document goes on to the asynchronous filing with the authority.

No response body

The company must be approved with a usable certificate (10018004).
The company needs its NFS-e profile (series, Simples status, special regime), coming from the emissaoNFSe section of Register company or maintained by operations; missing, 10018005. Service code, CNAE, NBS, ISS rate and the PIS/COFINS and IBS/CBS codes have no company default: send them on every request.
ambienteEmissao must be the company current environment. After registration the company sits in Homologacao; the switch to production is done by operations.
The platform routes by the company municipality. A São Paulo company (padraoMunicipal Paulistana) needs its municipal registration CCM; when missing from the profile the platform looks it up by CNPJ at acceptance and only rejects 10018005 when nothing is found. On that channel: emitente.tipo Prestador only, no substituicao, no discounts, no pagamentosVinculados, no NaoIncidencia, numeric CNPJ only, 5-digit codigoTributacaoMunicipal. ibsCbs is optional and selects the municipal layout: with ibsCbs + codigoNbs the invoice goes out in layout 2 (with IBS/CBS); without it, layout 1 (ISS only). Foreign customers (NIF) only in layout 2.
CNPJ recipient: send the withheld amounts in servico.retencoes, or omit them and the platform computes from the official withholding classification of the service plus cliente.orgaoPublico and cliente.optanteSimplesNacional; when information is missing, 10018023 lists everything missing at once. An ME/EPP provider whose service is subject to INSS withholding gives the Simples annex of that service in servico.retencoes.anexoSimples.

What an ordinary invoice needs. Without iss, taxable and not withheld at the municipal parameter rate; without pisCofins, CST 01 with the company regime rates; without cargaTributaria, a company outside Simples declares the IBPT approximate burden or, when the table does not cover the service, the computed taxes.

Individual recipient

CPF recipient: no federal withholding. The recipient address may be omitted.

json

{
  "id": "PED-20260918-001",
  "ambienteEmissao": "Homologacao",
  "cliente": { "tipoPessoa": "F", "nome": "MARIA DA SILVA", "cpfCnpj": "88533234775" },
  "servico": {
    "descricao": "Servico de consultoria em tecnologia da informacao",
    "codigoTributacaoNacional": "010701",
    "valores": { "valorServico": 1000.00 }
  }
}

`id*`	string	Request identifier
`ambienteEmissao*`	string	Environment
`dataCompetencia`	string	Competence month
`*`	object	Recipient
`*`	object	Service

* Required field

Company recipient

CNPJ recipient: send the amounts in retencoes, zero declares no withholding; or omit them and give cliente.orgaoPublico and cliente.optanteSimplesNacional for the platform to compute. When information is missing, 10018023 lists what is missing.

json

{
  "id": "PED-20260918-002",
  "ambienteEmissao": "Homologacao",
  "dataCompetencia": "2026-09-01",
  "cliente": {
    "tipoPessoa": "J",
    "nome": "TOMADOR TESTE LTDA",
    "cpfCnpj": "66500544000120",
    "endereco": { "cidade": 3550308, "cep": "01021200", "uf": "SP", "logradouro": "RUA DO TOMADOR", "numero": "200", "bairro": "CENTRO" }
  },
  "servico": {
    "descricao": "Servico de consultoria em tecnologia da informacao",
    "codigoTributacaoNacional": "010701",
    "valores": { "valorServico": 1000.00 },
    "iss": { "aliquota": 2 },
    "retencoes": { "inss": 0, "irrf": 15.00, "csll": 0 }
  }
}

`id*`	string	Request identifier
`ambienteEmissao*`	string	Environment
`dataCompetencia`	string	Competence month
`*`	object	Recipient
`*`	object	Service

* Required field

No recipient

The national standard allows omitting cliente; without a recipient there is no federal withholding.

json

{
  "id": "PED-20260918-003",
  "ambienteEmissao": "Homologacao",
  "servico": {
    "descricao": "Servico de estacionamento",
    "codigoTributacaoNacional": "110101",
    "valores": { "valorServico": 25.00 }
  }
}

`id*`	string	Request identifier
`ambienteEmissao*`	string	Environment
`*`	object	Service

* Required field

PIS/COFINS follows the company regime: Lucro Real non-cumulative 1.65 and 7.6, except the services listed in art. 10 of Lei 10.833, which stay cumulative; other regimes cumulative 0.65 and 3. Service export and competence from January 2027 carry no PIS/COFINS. Base = valorServico − descontoIncondicionado; Simples companies get no amounts. Withholding only with a CNPJ recipient: given by you or computed by the platform.

No PIS, COFINS or CSLL withholding

CST and, optionally, the rates; tipoRetencao 0 declares nothing is withheld. With a CNPJ recipient, the form requires zeros in retencoes, otherwise 10018001; an individual or foreign recipient sends the form alone.

json

"pisCofins": { "situacaoTributaria": "01", "aliquotaPis": 0.65, "aliquotaCofins": 3, "tipoRetencao": 0 },
"retencoes": { "inss": 0, "irrf": 0, "csll": 0 }

*

object

Service

* Required field

PIS, COFINS and CSLL withheld

tipoRetencao 3; send pis, cofins and csll separately, all three above zero, or only csll with the sum of the three, which the platform splits in the legal ratio. Amounts that do not match the form reject 10018001. irrf and inss go separately.

json

"pisCofins": { "situacaoTributaria": "01", "tipoRetencao": 3 },
"retencoes": { "csll": 46.50, "irrf": 15.00, "inss": 0 }

*

object

Service

* Required field

Withholding given by you

Any amount present, zero included, switches off the platform computation for the whole group; zero declares no withholding. A Simples Nacional or MEI provider with irrf, csll, pis or cofins above zero rejects 10018001.

json

"retencoes": { "inss": 110.00, "irrf": 15.00, "csll": 10.00, "pis": 6.50, "cofins": 30.00 }

*

object

Service

* Required field

Withholding computed by the platform

With no amounts in retencoes and no pisCofins.tipoRetencao, the platform computes from the service classification and the recipient data; a tipoRetencao without amounts rejects 10018001. categoriaFederal only when the service code is not enough; modoContratacao, valorMateriais and contribuinteCprb only for a service with INSS withholding, plus anexoSimples when the provider is ME/EPP. When information is missing, 10018023 lists everything missing.

json

"cliente": { "tipoPessoa": "J", "nome": "TOMADOR TESTE LTDA", "cpfCnpj": "66500544000120", "orgaoPublico": "Nenhum", "optanteSimplesNacional": false },
"servico": {
  "retencoes": { "categoriaFederal": "LimpezaConservacao", "modoContratacao": "CessaoMaoDeObra", "valorMateriais": 200.00 }
}

`*`	object	Recipient
`*`	object	Service

* Required field

Deductions and descontoIncondicionado reduce the ISS base and together cannot exceed valorServico. Discounts are rejected on the São Paulo channel.

Discounts

Unconditional reduces the base; conditional only reduces the net amount.

json

"valores": { "valorServico": 1000.00, "descontoIncondicionado": 100.00, "descontoCondicionado": 50.00 }

*

object

Service

* Required field

Deduction as an amount

Materials or subcontracting taken off the ISS base.

json

"valores": { "valorServico": 1000.00, "deducoes": { "valor": 200.00 } }

*

object

Service

* Required field

Deduction as a percentage

Converted against valorServico; not combined with valor or documentos.

json

"valores": { "valorServico": 1000.00, "deducoes": { "percentual": 20 } }

*

object

Service

* Required field

Deduction documents: electronic key

Each document has one identifier; the deduction becomes the sum of valorDeducao.

json

"valores": {
  "valorServico": 100000.00,
  "deducoes": {
    "documentos": [
      { "chaveNfe": "35260840673061000134550010000001231000001235", "tipo": "2", "dataEmissao": "2026-08-15", "valorDedutivel": 30000.00, "valorDeducao": 30000.00,
        "fornecedor": { "tipoPessoa": "J", "nome": "FORNECEDOR DE MATERIAIS LTDA", "cpfCnpj": "40673061000134" } }
    ]
  }
}

*

object

Service

* Required field

Deduction documents: legacy municipal NFS-e

Invoice issued before the national standard, identified by municipality, number and verification code.

json

"documentos": [
  { "nfseMunicipal": { "codigoMunicipio": 3550308, "numero": "123456", "codigoVerificacao": "AB12CD34" }, "tipo": "5", "dataEmissao": "2026-08-15", "valorDedutivel": 5000.00, "valorDeducao": 5000.00 }
]

*

object

Service

* Required field

Deduction documents: non-electronic invoice

Paper or other-model invoice, with number, model and series.

json

"documentos": [
  { "notaFiscal": { "numero": "1234567", "modelo": "1", "serie": "A1" }, "tipo": "2", "dataEmissao": "2026-08-15", "valorDedutivel": 800.00, "valorDeducao": 800.00 }
]

*

object

Service

* Required field

Deduction documents: number only

numeroDocumentoFiscal for a fiscal document without a key, numeroDocumento for a non-fiscal document; one of the two.

json

"documentos": [
  { "numeroDocumento": "RECIBO-0099", "tipo": "99", "descricaoOutras": "Reembolso de despesas de viagem", "dataEmissao": "2026-08-15", "valorDedutivel": 300.00, "valorDeducao": 300.00 }
]

*

object

Service

* Required field

The group only classifies; IBS/CBS amounts are computed by the authority. Always with servico.codigoNbs. Before the official effectivity for the environment and competence month, sending the group rejects 10018001; on the São Paulo channel the group is required.

Minimal group

CST, classification and operation indicator, plus the NBS on the service.

json

"servico": {
  "codigoNbs": "115011000",
  "ibsCbs": { "situacaoTributaria": "000", "classificacaoTributaria": "000001", "indicadorOperacao": "100301" }
}

*

object

Service

* Required field

Beneficiary other than the recipient

destinatario only when it differs from cliente; needs a document and nome.

json

"ibsCbs": {
  "situacaoTributaria": "000", "classificacaoTributaria": "000001", "indicadorOperacao": "100301",
  "destinatario": { "tipoPessoa": "J", "nome": "FILIAL DO ANUNCIANTE LTDA", "cpfCnpj": "66500544000201", "email": "fiscal@anunciante.com.br" }
}

*

object

Service

* Required field

Real-estate service by CIB

indicadorOperacao 02xxxx without obra requires imovel; here identified by codigoCib.

json

"ibsCbs": {
  "situacaoTributaria": "000", "classificacaoTributaria": "000001", "indicadorOperacao": "020101",
  "imovel": { "codigoCib": "AB123456", "inscricaoImobiliaria": "IPTU-000123" }
}

*

object

Service

* Required field

Real-estate service by address

Simple address, no cidade; domestic with 8-digit cep.

json

"ibsCbs": {
  "situacaoTributaria": "000", "classificacaoTributaria": "000001", "indicadorOperacao": "020101",
  "imovel": { "endereco": { "cep": "01310100", "logradouro": "AVENIDA PAULISTA", "numero": "1000", "bairro": "BELA VISTA" } }
}

*

object

Service

* Required field

Operation with a government entity

tipoOperacao states the payment timing; tipoEnteGovernamental states the level of government.

json

"ibsCbs": {
  "situacaoTributaria": "000", "classificacaoTributaria": "000001", "indicadorOperacao": "100301",
  "tipoOperacao": "1", "tipoEnteGovernamental": "4"
}

*

object

Service

* Required field

Reduced rate with regular taxation

Reduction classification in the group; tributacaoRegular says how it would be without the benefit, both fields together.

json

"ibsCbs": {
  "situacaoTributaria": "200", "classificacaoTributaria": "200052", "indicadorOperacao": "100301",
  "tributacaoRegular": { "situacaoTributaria": "000", "classificacaoTributaria": "000001" }
}

*

object

Service

* Required field

Deferral

CST 510 or 515; the three percentages go together.

json

"ibsCbs": {
  "situacaoTributaria": "510", "classificacaoTributaria": "510001", "indicadorOperacao": "100301",
  "diferimento": { "percentualUf": 100, "percentualMunicipio": 100, "percentualCbs": 100 }
}

*

object

Service

* Required field

Reimbursement with an electronic key

chaveDfe with tipoChaveDfe; the amount stays out of the ISS, IBS and CBS base.

json

"reembolsos": [
  { "chaveDfe": "35260840673061000134550010000001231000001235", "tipoChaveDfe": "2",
    "fornecedor": { "tipoPessoa": "J", "nome": "VEICULO DE MIDIA LTDA", "cpfCnpj": "40673061000134" },
    "dataEmissao": "2026-08-20", "dataCompetencia": "2026-08-01", "tipo": "04", "valor": 3000.00 }
]

*

object

Service

* Required field

Reimbursement with a keyless fiscal document

documentoFiscal with issuing municipality, number and description.

json

"reembolsos": [
  { "documentoFiscal": { "codigoMunicipio": 3550308, "numero": "778899", "descricao": "Nota de servico municipal" },
    "dataEmissao": "2026-08-20", "dataCompetencia": "2026-08-01", "tipo": "02", "valor": 1500.00 }
]

*

object

Service

* Required field

Reimbursement with a non-fiscal document

documentoOutro with number and description; tipo 99 requires descricaoTipo.

json

"reembolsos": [
  { "documentoOutro": { "numero": "RECIBO-0099", "descricao": "Recibo de despesas" },
    "dataEmissao": "2026-08-20", "dataCompetencia": "2026-08-01", "tipo": "99", "descricaoTipo": "Reembolso de despesas pagas por conta do cliente", "valor": 250.00 }
]

*

object

Service

* Required field

Linked payments

Links the invoice to the payments settling it. Validated and echoed on the query, not transmitted yet; rejected on the São Paulo channel.

json

"pagamentosVinculados": [
  { "sequencia": 1, "idTransacao": "E1234567820260918120000abcdef01", "meioPagamento": 17, "cnpjRecebedor": "40673061000134", "cnpjBasePsp": "18236120" }
]

*

object

Service

* Required field

Referenced invoices, personal consumption and presumed credit

Independent optional fields: referenced NFS-e keys, usoConsumoPessoal and the presumed credit code.

json

"ibsCbs": {
  "situacaoTributaria": "000", "classificacaoTributaria": "000001", "indicadorOperacao": "100301",
  "notasReferenciadas": ["35503082406730610001340000000000000000000000000077"],
  "usoConsumoPessoal": false,
  "creditoPresumido": "01"
}

*

object

Service

* Required field

ISS base = valorServico − descontoIncondicionado − deductions − municipal benefit; tax = base × rate. Deductions and discount above the service amount are rejected.
ISS rate: on the national standard, a company outside Simples has its ISS computed by the authority from the municipal parameters; the platform only estimates with iss.aliquota or the municipal parameter and, after authorisation, stores the tax and net amount from the response. When the platform must set the rate, iss.aliquota applies, otherwise the municipal parameter; with neither, 10018020.
Simples Nacional without withheld ISS: no rate and no tax on the invoice (ISS through DAS); with withheld ISS, normal computation. A given iss.aliquota rejects 10018022.
Municipal benefit reduces the ISS base, as a percentage or an amount, not the tax; a negative base is rejected.
PIS/COFINS by company regime: Lucro Real non-cumulative 1.65 and 7.6, except the services listed in art. 10 of Lei 10.833, cumulative; other regimes cumulative 0.65 and 3; service export and competence from January 2027 carry no amounts. Base = valorServico − descontoIncondicionado; Simples has no amounts.
Federal withholding only with a CNPJ recipient: given values prevail; otherwise the platform computes from the official withholding classification of the service and the recipient data; when information is missing, 10018023 with the list of what is missing.
Net amount = valorServico − discounts − withheld ISS − withheld INSS, IRRF, CSLL, PIS and COFINS.
Deduction documents: the deduction is the sum of valorDeducao.
Tax burden: declared in the form sent; a company outside Simples without the group declares the IBPT percentages or, when the table does not cover the service, the computed taxes as amounts.
IBS/CBS: the platform does not compute the amounts; only the classification is sent and the authority writes the amounts into the returned NFS-e.
Pre-flight validation: the declaration is validated against the official schema before dispatch; non-conforming, the task turns into Falha (10018063 or 10018064) without consuming a number.

`ambienteEmissao`Issue environment

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

`emitente.tipo`Issuer role

Omitted means Prestador. São Paulo channel: Prestador only.

Values	Meaning
Prestador	This company renders the service and files
Tomador	This company is the recipient and files for the provider; requires `prestador` and `motivo`, does not send `cliente`
Intermediario	This company is the intermediary and files for the provider; requires `prestador` and `motivo`, does not send `intermediario`

`emitente.motivo`Reason for filing by the recipient or intermediary

Values	Meaning
1	Service import
2	Municipal law requires the recipient or the intermediary to file
3	The provider refused to file
4	The invoice filed by the provider was rejected; give `chaveAcessoRejeitada`

`substituicao.codigoMotivo`Replacement reason

Values	Meaning
01	Invoice leaving Simples Nacional
02	Invoice joining Simples Nacional
03	Retroactive inclusion of immunity or exemption
04	Retroactive removal of immunity or exemption
05	Rejection by the recipient or intermediary responsible for paying the tax
99	Other

`cliente.tipoPessoa`Person type

Applies to cliente, intermediario, prestador, servico.ibsCbs.destinatario and the fornecedor of the documents. Omitted: 11 digits in cpfCnpj is F, 14 is J, nif only is E.

Values	Meaning
F	Individual; CPF document
J	Company; CNPJ document
E	Foreign; `nif` or `motivoSemNif`

`cliente.motivoSemNif`Reason for no NIF

Foreign party without nif only; applies to every party.

Values	Meaning
NaoInformado	NIF not informed
Dispensado	Exempt from NIF
NaoExigido	Home country does not require a NIF

`cliente.orgaoPublico`Recipient public-body level

Only cliente, for federal withholding computed by the platform. State-owned and mixed-capital companies count as Nenhum; those dependent on the federal budget send the withheld amounts.

Values	Meaning
Nenhum	Private company
Federal	Federal body, agency or public foundation; withholds income tax, PIS, COFINS and CSLL
Estadual	State or Federal District body, agency or public foundation; withholds income tax only
Municipal	Municipal body, agency or public foundation; withholds income tax only

`cliente.endereco.uf`State of a domestic address

Only when pais is BR; foreign addresses send the state, province or region name as free text. Applies to every address.

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

`servico.valores.deducoes.documentos[].tipo`Deduction type

Values	Meaning
1	Food and drinks or minibar
2	Materials
3	External production
4	Expense reimbursement
5	Consortium pass-through
6	Health plan pass-through
7	Services
8	Labour subcontracting
9	Partner professional
99	Other deductions; requires `descricaoOutras`

`servico.iss.tributacao`ISS taxation

Omitted means Tributavel.

Values	Meaning
Tributavel	Taxed normally; accepts `aliquota`
Imunidade	Immune; may give `tipoImunidade`
Exportacao	Service export, no ISS due; requires `paisPrestacao` or a foreign recipient
NaoIncidencia	Non-incidence; rejected on the São Paulo channel

`servico.iss.retencao`ISS withholding

Omitted means NaoRetido.

Values	Meaning
NaoRetido	The provider pays it
RetidoTomador	The recipient withholds and pays it
RetidoIntermediario	The intermediary withholds and pays it

`servico.iss.tipoImunidade`ISS immunity type

Only with tributacao Imunidade.

Values	Meaning
0	Immunity with no type informed
1	Assets, income or services between public entities
2	Temples of any religion
3	Political parties, unions and non-profit education or welfare institutions
4	Books, newspapers, periodicals and the paper to print them
5	Music recordings and music videos produced in Brazil

`servico.iss.exigibilidadeSuspensa.tipo`Suspension route

Values	Meaning
Judicial	Suspended by court order
Administrativa	Suspended by administrative proceeding

`servico.pisCofins.situacaoTributaria`PIS/COFINS CST

Omitted means 01.

Values	Meaning
00	None
01	Taxable at the basic rate
02	Taxable at a differentiated rate
03	Taxable by unit of measure
04	Single-phase, resale at zero rate
05	Taxable under tax substitution
06	Taxable at zero rate
07	Exempt
08	Not levied
09	Suspended
49	Other outbound operations
50	With credit right, linked only to taxed domestic revenue
51	With credit right, linked only to untaxed domestic revenue
52	With credit right, linked only to export revenue
53	With credit right, linked to taxed and untaxed domestic revenue
54	With credit right, linked to taxed domestic and export revenue
55	With credit right, linked to untaxed domestic and export revenue
56	With credit right, linked to taxed and untaxed domestic and export revenue
60	Presumed credit, purchase linked only to taxed domestic revenue
61	Presumed credit, purchase linked only to untaxed domestic revenue
62	Presumed credit, purchase linked only to export revenue
63	Presumed credit, purchase linked to taxed and untaxed domestic revenue
64	Presumed credit, purchase linked to taxed domestic and export revenue
65	Presumed credit, purchase linked to untaxed domestic and export revenue
66	Presumed credit, purchase linked to taxed and untaxed domestic and export revenue
67	Presumed credit, other operations
70	Purchase without credit right
71	Purchase exempt
72	Purchase suspended
73	Purchase at zero rate
74	Purchase not levied
75	Purchase under tax substitution
98	Other inbound operations
99	Other operations

`servico.pisCofins.retencao`Legacy PIS/COFINS withholding flag

Ignored when tipoRetencao is sent.

Values	Meaning
Retido	PIS and COFINS withheld; same as `tipoRetencao` `1`
NaoRetido	PIS and COFINS not withheld; same as `tipoRetencao` `2`

`servico.pisCofins.tipoRetencao`PIS, COFINS and CSLL withholding form

1 and 2 are transitional values the official table will drop; prefer 0 and 3 to 9.

Values	Meaning
0	PIS, COFINS and CSLL not withheld
1	PIS and COFINS withheld
2	PIS and COFINS not withheld
3	PIS, COFINS and CSLL withheld
4	PIS and COFINS withheld, CSLL not withheld
5	PIS withheld, COFINS and CSLL not withheld
6	COFINS withheld, PIS and CSLL not withheld
7	PIS not withheld, COFINS and CSLL withheld
8	PIS and COFINS not withheld, CSLL withheld
9	COFINS not withheld, PIS and CSLL withheld

`servico.retencoes.categoriaFederal`Federal withholding classification

Only when the platform determines withholding. MonitoramentoEletronico and TransporteValoresReb require the withheld amounts in retencoes.

Values	Meaning
ServicoProfissional	Professional service on the income tax list, such as law, engineering and consulting
Treinamento	Teaching and training
OrganizacaoEventos	Organisation of fairs, conferences and events
LimpezaConservacao	Cleaning and upkeep
Manutencao	Ongoing maintenance; PIS, COFINS and CSLL withheld, no income tax
SegurancaVigilancia	Security and guarding
LocacaoMaoDeObra	Labour hire
AssessoriaCredito	Credit advisory and management of receivables and payables
ComissaoCorretagem	Commission, brokerage and sales agency; income tax only
ComissaoAutoRetencao	Commission whose income tax the provider pays itself; the recipient does not withhold
AgenciaPropaganda	Advertising agency; the agency pays the income tax itself
CooperativaTrabalho	Work cooperative; PIS and COFINS withheld, no CSLL
AssociacaoProfissionais	Professional association
ServicoHospitalar	Hospital services
ConstrucaoCivil	Civil construction
TransporteCargas	Freight transport; no INSS withholding
TransportePassageiros	Passenger transport
Hospedagem	Lodging
MonitoramentoEletronico	Electronic monitoring; no INSS and no automatic computation: send the withheld amounts
LicenciamentoSoftware	Software licensing
LocacaoBens	Rental of assets
FornecimentoBens	Supply of goods
ServicoRural	Rural services
ServicoIndustrial	Industrial processing
ApoioAdministrativo	Administrative and operational support
TransporteValoresReb	International transport of valuables or REB shipyard; no automatic computation: send the withheld amounts
SemRetencaoFederal	Not on any federal withholding list

`servico.retencoes.modoContratacao`Contract form

Only affects INSS withholding.

Values	Meaning
CessaoMaoDeObra	Labour supply: staff at the recipient disposal, on its premises or where it indicates
Empreitada	Partial contract or subcontract carried out on the recipient premises
EmpreitadaTotal	Full turnkey contract; no INSS withholding
Resultado	Delivery by result, neither labour supply nor contract works; no INSS withholding

`servico.retencoes.anexoSimples`Simples Nacional annex

ME/EPP provider only; applies to the revenue from this service. Only annex IV has INSS withheld by the recipient.

Values	Meaning
1	Annex I, trade
2	Annex II, industry
3	Annex III, services
4	Annex IV, services such as construction, security, cleaning and law
5	Annex V, services taxed by the payroll ratio

`servico.comercioExterior.modoPrestacao`Mode of supply

Values	Meaning
0	Unknown, not informed on the original invoice
1	Cross-border
2	Consumption in Brazil
3	Commercial presence abroad
4	Temporary movement of individuals

`servico.comercioExterior.vinculoPartes`Relationship between the parties

Values	Meaning
0	No relationship
1	Subsidiary
2	Parent company
3	Affiliate
4	Head office
5	Branch
6	Other relationship
9	Unknown, not informed on the original invoice

`servico.comercioExterior.mecanismoApoioPrestador`Provider foreign-trade support mechanism

Values	Meaning
00	Unknown, not informed on the original invoice
01	None
02	ACC, advance on exchange contract, IR and IOF reduced to zero
03	ACE, advance on delivered exchange bills, IR and IOF reduced to zero
04	BNDES-Exim post-shipment, services
05	BNDES-Exim pre-shipment, services
06	FGE, export guarantee fund
07	PROEX equalisation
08	PROEX financing

`servico.comercioExterior.mecanismoApoioTomador`Recipient foreign-trade support mechanism

Values	Meaning
00	Unknown, not informed on the original invoice
01	None
02	Public administration and international representation
03	Rental and leasing of machinery, equipment, vessels and aircraft
04	Aircraft leasing for a public air carrier
05	Commission to foreign agents on export
06	Storage, handling and freight expenses abroad
07	FIFA events, subsidiary
08	FIFA events
09	Freight, vessel or aircraft leasing and others
10	Aeronautical material
11	Promotion of goods abroad
12	Promotion of Brazilian tourist destinations
13	Promotion of Brazil abroad
14	Promotion of services abroad
15	RECINE
16	RECOPA
17	Registration and maintenance of trademarks, patents and plant varieties
18	REICOMP
19	REIDI
20	REPENEC
21	REPES
22	RETAERO
23	RETID
24	Royalties, technical or scientific assistance and the like
25	Conformity assessment services linked to WTO agreements
26	Export Processing Zone

`servico.comercioExterior.movimentacaoTemporariaBens`Temporary movement of goods

Values	Meaning
0	Unknown, not informed on the original invoice
1	Not linked
2	Linked to an import declaration
3	Linked to an export declaration

`servico.ibsCbs.situacaoTributaria`IBS/CBS CST

Same table for servico.ibsCbs.tributacaoRegular.situacaoTributaria.

Values	Meaning
000	Full taxation
010	Taxation at uniform rates
011	Taxation at reduced uniform rates
200	Reduced rate
220	Fixed amount
221	Proportional fixed amount
222	Base reduction
400	Exemption
410	Immunity and non-incidence
510	Deferral
515	Deferral with reduced rate
550	Suspension
620	Single-phase taxation
800	Credit transfer
810	IBS adjustment in the Manaus Free Zone
811	Adjustments
820	Taxation on a specific document
830	Exclusion from the tax base

`servico.ibsCbs.classificacaoTributaria`IBS/CBS tax classification

The first 3 digits are the CST. Same table for servico.ibsCbs.tributacaoRegular.classificacaoTributaria.

Values	Meaning
000001	Situations fully taxed by IBS and CBS
000002	Toll road operation
000003	Automotive regime, incentivised projects (art. 311)
000004	Automotive regime, incentivised projects (art. 312)
000005	Anhydrous ethanol meant for blending with gasoline A but sold for another use
010001	FGTS operations not carried out by Caixa Econômica Federal
010002	Financial service operations
011001	Funeral assistance plans
011002	Health care plans
011003	Intermediation of health care plans
011004	Lotteries and betting
011005	Pet health care plans
200001	Transport of goods to export processing zones and of goods exported from them
200002	Supply or import for a non-taxpayer rural producer or TAC
200003	Sale of products for human consumption (Annex I)
200004	Supply of medical devices (Annex XII)
200005	Medical devices for public bodies and immune health entities (Annex IV)
200006	Public health emergency recognised by the government
200007	Accessibility devices for people with disabilities (Annex XIII)
200008	Accessibility devices bought by public bodies (Annex V)
200009	Supply of medicines registered at Anvisa
200010	Anvisa-registered medicines bought by public bodies
200011	Enteral and parenteral nutrition bought by public bodies (Annex VI)
200012	Public health emergency recognised by the government
200013	Supply of tampons and sanitary pads
200014	Vegetables, fruit and eggs (Annex XV)
200015	Domestic passenger cars bought by professional drivers or people with disabilities
200016	Research and development services by a scientific, technological and innovation institution (ICT)
200017	FGTS-related operations
200018	Reinsurance and retrocession operations
200019	Taxpayer importer of financial services
200020	Operation by cooperatives under the specific IBS/CBS regime
200021	Public collective passenger transport by rail and waterway
200022	Industrialised goods sent from outside the Manaus Free Zone to a taxpayer inside it
200023	Intermediate goods between incentivised industries in the Manaus Free Zone
200024	Goods sent from outside the Free Trade Areas to a taxpayer inside them
200025	Education services under the Prouni programme
200026	Rental of property located in rehabilitated zones
200027	Rental, onerous assignment and leasing of real estate
200028	Education services (Annex II)
200029	Human health services (Annex III)
200030	Sale of medical devices (Annex IV)
200031	Accessibility devices for people with disabilities (Annex V)
200032	Anvisa-registered or compounded medicines, except those at zero rate
200033	Enteral and parenteral nutrition (Annex VI)
200034	Food for human consumption (Annex VII)
200035	Personal hygiene and cleaning products (Annex VIII)
200036	Unprocessed agricultural, aquaculture, fishing, forestry and plant-extraction products
200037	Environmental services for conserving or restoring native vegetation
200038	Agricultural and aquaculture inputs (Annex IX)
200039	National artistic, cultural, event, journalistic and audiovisual productions (Annex X)
200040	Institutional communication services for the public administration
200041	Sports education services (art. 141, I)
200042	Sports management and operation services (art. 141, II)
200043	Sovereignty and security goods and services for the public administration (Annex XI)
200044	Information security and cybersecurity services by a company with a Brazilian partner (Annex XI)
200045	Urban rehabilitation projects in historic zones and critical urban recovery areas
200046	Real estate operations
200047	Bars and restaurants
200048	Hotels, amusement parks and theme parks
200049	Collective passenger transport by road, rail and waterway
200050	Regional collective air transport of passengers or cargo
200051	Travel agencies
200052	Services of intellectual professions
200053	Anvisa-registered medicines classified as sera or vaccines
200054	Goods supplied by an agricultural cooperative to a member outside the regular regime
220001	Real estate development under the special taxation regime
220002	Real estate development under the special taxation regime
220003	Sale of property resulting from land subdivision
221001	Rental, onerous assignment or leasing of real estate taxed on gross revenue
221002	Real estate development under the special taxation regime
221003	Real estate development under the special taxation regime
221004	Sale of property resulting from land subdivision
222001	International passenger transport when outbound and return legs are sold together
400001	Public collective passenger transport by road and metro
400002	Public collective passenger transport by road and metro charged per kilometre
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 education or welfare institutions
410008	Books, newspapers, periodicals and the paper to print them
410009	Music recordings and music videos produced in Brazil
410010	Free-to-air radio and television broadcasting
410011	Gold defined by law as a financial asset or exchange instrument
410012	Supply by a condominium outside the regular regime
410013	Fuel exports
410014	Supply by a non-taxpayer rural producer
410015	Supply by a non-taxpayer self-employed carrier
410016	Supply or purchase of solid waste
410017	Purchase of movable goods with presumed credit conditional on resale
410018	Operations of guarantee funds and public-policy executing funds
410019	Tips excluded from the tax base of food supply
410020	Intermediation fee excluded from the tax base of food supply
410021	Contribution under art. 149-A of the Federal Constitution
410022	Consolidation of ownership of the asset by the creditor
410023	Sale of movable or immovable goods given as collateral by a non-taxpayer guarantor
410024	Consolidation of ownership of the asset by the consortium group
410025	Sale of an asset given as collateral by a non-taxpayer guarantor
410026	Donation with credit reversal
410027	Export of services or intangible goods
410028	Real estate operations by individuals not considered taxpayers
410029	Operations covered only by ICMS
410030	Credit reversal for perishing, deterioration, theft or loss
410031	Supply before IBS and CBS came into force
410032	Taxes on the operation that are not part of the IBS/CBS base
410033	Operations of real estate investment funds (FII) and agribusiness investment funds (Fiagro)
410034	Investment fund operations
410035	Supply by a nano-entrepreneur
410036	Unconditional discounts
410037	Import of tangible goods not subject to IBS and CBS
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)
550001	Export of tangible goods
550002	Transit regime
550003	Warehouse regimes (art. 85)
550004	Warehouse regimes (art. 87)
550005	Warehouse regimes (art. 87, sole paragraph)
550006	Temporary admission regimes
550007	Processing regimes
550008	Import of goods under Repetro-Temporário
550009	GNL-Temporário
550010	Repetro-Permanente
550011	Repetro-Industrialização
550012	Repetro-Nacional
550013	Repetro-Entreposto
550014	Export Processing Zone
550015	Tax regime for port modernisation and expansion (Reporto)
550016	Special regime of incentives for infrastructure development (Reidi)
550017	Tax regime for the naval industry (Renaval)
550018	Relief on the purchase of capital goods
550019	Import of goods by an incentivised industry for use in the Manaus Free Zone
550020	Free trade areas
550021	Manufacturing destined for export
550022	Special regime for low-carbon hydrogen production (Rehidro)
550023	Non-fuel liquid hydrocarbons from oil or natural gas, including naphtha
550024	Naval industry tax regime, Renaval (art. 107, II)
550025	Naval industry tax regime, Renaval (art. 107, III)
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
820001	Document reporting health care plan services listed in art. 234 of LC 214/2025
820002	Document reporting funeral assistance plan services
820003	Document reporting pet health care plan services
820004	Document reporting lottery and betting services
820005	Document reporting the sale of real estate
820006	Document reporting toll road operation services
820007	Document reporting financial services
820008	Document reporting a continuous service already taxed on an earlier bill
820009	Billing for supplies declared on another document
830001	Document excluding from the IBS/CBS base the electricity supplied by the distributor to the consumer unit

`servico.ibsCbs.indicadorOperacao`Operation indicator

The first 2 digits are the operation group. General services use 100301; 02xxxx requires imovel when there is no obra.

Values	Meaning
020101	Real estate operations
020201	Real estate operations
020301	Real estate operations
030101	Services performed on persons
030102	Services performed on persons
030103	Services performed on persons
030104	Services performed on persons
040101	Events and fairs
050101	Operations with movable goods
050102	Operations with movable goods
050103	Operations with movable goods
050104	Operations with movable goods
050201	Operations with movable goods
060101	Passenger transport
070101	Freight transport
070102	Freight transport
080101	Road operations
100101	Other supplies, including general services
100102	Other supplies, including general services
100201	Other supplies, including general services
100301	Other supplies, including general services
100302	Other supplies, including general services
100401	Other supplies, including general services
100501	Other supplies, including general services
100502	Other supplies, including general services
100601	Other supplies, including general services

`servico.ibsCbs.finalidade`NFS-e purpose

Omitted means 0.

Values	Meaning
0	Regular NFS-e

`servico.ibsCbs.tipoOperacao`Operation type

Values	Meaning
1	Supply with later payment
2	Payment received for a supply already made
3	Supply already paid for
4	Payment received for a later supply
5	Supply and payment at the same time

`servico.ibsCbs.tipoEnteGovernamental`Government entity type

Values	Meaning
1	Union
2	State
3	Federal District
4	Municipality

`servico.ibsCbs.reembolsos[].tipoChaveDfe`Document type of the key

Values	Meaning
1	NFS-e
2	NF-e
3	CT-e
9	Other; requires `descricaoTipoChave`

`servico.ibsCbs.reembolsos[].tipo`Nature of the reimbursement

Values	Meaning
01	Commission passed on to the other brokers of a real-estate intermediation
02	Amounts passed on to a supplier for a supply intermediated by a travel agency
03	Reimbursement received by an advertising agency for external production services paid on behalf of a third party
04	Reimbursement received by an advertising agency for media services paid on behalf of a third party
99	Other reimbursements for amounts paid on behalf of a third party; requires `descricaoTipo`

`servico.ibsCbs.pagamentosVinculados[].meioPagamento`Payment method

Values	Meaning
15	Bank slip
17	PIX dynamic QR code
18	TED electronic transfer
20	PIX key or static QR code
23	PIX automatic debit
24	TEF transfer

Code	HTTP
10018001	400	Parameter validation rejected at acceptance; the message names the field and the reason. Includes the `ibsCbs` rules: group before effectivity, code outside the official table, missing `codigoNbs`, incomplete groups and the São Paulo channel restrictions. Also includes a Simples Nacional or MEI provider sending `irrf`, `csll`, `pis` or `cofins` above zero, and a `pisCofins.tipoRetencao` sent for a CNPJ recipient without amounts in `servico.retencoes`, or not matching them.
10018004	400	Company cannot issue: disabled or certificate unusable. Check the company status and the certificate.
10018005	400	The company has no NFS-e profile; the message says what is missing. Create the profile by sending the `emissaoNFSe` section in Register company.
10018010	400	The NFS-e standard of the municipality is not supported yet. That municipality cannot issue; contact the platform.
10018012	400	Service code missing or not in the LC 116 list. Check `servico.codigoTributacaoNacional`.
10018013	400	Invalid recipient document. Check the CPF, CNPJ or NIF.
10018014	400	Service export without a destination country. Send `servico.paisPrestacao` or a foreign recipient.
10018015	400	The document to be replaced cannot be replaced. Check its status.
10018020	400	The ISS rate could not be resolved. Send `servico.iss.aliquota` or the right `servico.codigoTributacaoMunicipal`.
10018022	400	A Simples Nacional company must not send an ISS rate. Remove `servico.iss.aliquota`.
10018023	400	Federal withholding cannot be determined from the data sent; the message lists at once the paths of the missing fields: `servico.retencoes.categoriaFederal`, `cliente.orgaoPublico`, `cliente.optanteSimplesNacional`, `servico.retencoes.modoContratacao`, `servico.retencoes.anexoSimples` or `servico.retencoes.inss/irrf/csll/pis/cofins`. Provide what is missing or send the withheld amounts in `servico.retencoes`; the last item is only solved by the amounts, since it appears when the service classification needs manual review or when this company files as the recipient or the intermediary.
10018065	400	The NFS-e tax reference data this invoice needs has not been imported yet; the rejection always comes at acceptance. It only happens when an item the request left out must be looked up by the platform; the message lists each item with an arrow to the request field that replaces it: `retencao-federal -> servico.retencoes.inss/irrf/csll/pis/cofins`, `pis-cofins -> servico.pisCofins.aliquotaPis/aliquotaCofins`, `iss-local-incidencia -> servico.iss.municipioIncidencia.codigoIbge`. Send those fields in the request or ask the platform to confirm the data is imported. The `iss-local-incidencia` item appears when the place of supply is in another municipality, and sending `servico.iss.municipioIncidencia` is enough.
10018030	400	The same request is being processed. Retry shortly.
10018031	400	That `id` is already issued, or the same `id` arrived with different content. Use another `id` or fix the content.
10018041	400	The document has been replaced; no further operation applies to it.
10018063	400	The declaration does not conform to the official schema; the detail carries line, column and error key. Usual causes: text outside Latin-1, an incomplete address, a code outside the official table.

Parameters

Path parameters

Request body

Responses

Issuance prerequisites

Minimal requests3 blocks

Individual recipient

Company recipient

No recipient

Recipient and intermediary3 blocks

Foreign recipient with NIF

Foreign recipient without NIF

Invoice with an intermediary

Place of supply and export2 blocks

Service rendered in another municipality

Service export

ISS7 blocks

Taxable with informed rate

ISS withheld by the recipient

Immunity

Non-incidence

Suspended enforceability

Municipal benefit

Simples Nacional company

PIS/COFINS and federal withholding4 blocks

No PIS, COFINS or CSLL withholding

PIS, COFINS and CSLL withheld

Withholding given by you

Withholding computed by the platform

Amounts and deductions7 blocks

Discounts

Deduction as an amount

Deduction as a percentage

Deduction documents: electronic key

Deduction documents: legacy municipal NFS-e

Deduction documents: non-electronic invoice

Deduction documents: number only

Tax burden4 blocks

As amounts

As percentages

Simples percentage

Not informed

Construction site and event5 blocks

Site by CNO or CEI registration

Site by CIB

Site by address

Event by municipal code

Event by address

Purchase order and complementary texts1 blocks

Order, items and remarks

IBS/CBS12 blocks

Minimal group

Beneficiary other than the recipient

Real-estate service by CIB

Real-estate service by address

Operation with a government entity

Reduced rate with regular taxation

Deferral

Reimbursement with an electronic key

Reimbursement with a keyless fiscal document

Reimbursement with a non-fiscal document

Linked payments

Referenced invoices, personal consumption and presumed credit

Filing by the recipient or the intermediary2 blocks

Recipient files

Intermediary files

Invoice replacement1 blocks

Replace because of an error in the original

Text character set

What the platform computes

Enumerations33 tables

ambienteEmissaoIssue environment

emitente.tipoIssuer role

emitente.motivoReason for filing by the recipient or intermediary

substituicao.codigoMotivoReplacement reason

cliente.tipoPessoaPerson type

cliente.motivoSemNifReason for no NIF

cliente.orgaoPublicoRecipient public-body level

cliente.endereco.ufState of a domestic address

`ambienteEmissao`Issue environment

`emitente.tipo`Issuer role

`emitente.motivo`Reason for filing by the recipient or intermediary

`substituicao.codigoMotivo`Replacement reason

`cliente.tipoPessoa`Person type

`cliente.motivoSemNif`Reason for no NIF

`cliente.orgaoPublico`Recipient public-body level

`cliente.endereco.uf`State of a domestic address

`servico.valores.deducoes.documentos[].tipo`Deduction type

`servico.iss.tributacao`ISS taxation

`servico.iss.retencao`ISS withholding

`servico.iss.tipoImunidade`ISS immunity type

`servico.iss.exigibilidadeSuspensa.tipo`Suspension route

`servico.pisCofins.situacaoTributaria`PIS/COFINS CST

`servico.pisCofins.retencao`Legacy PIS/COFINS withholding flag

`servico.pisCofins.tipoRetencao`PIS, COFINS and CSLL withholding form

`servico.retencoes.categoriaFederal`Federal withholding classification

`servico.retencoes.modoContratacao`Contract form

`servico.retencoes.anexoSimples`Simples Nacional annex

`servico.comercioExterior.modoPrestacao`Mode of supply

`servico.comercioExterior.vinculoPartes`Relationship between the parties

`servico.comercioExterior.mecanismoApoioPrestador`Provider foreign-trade support mechanism

`servico.comercioExterior.mecanismoApoioTomador`Recipient foreign-trade support mechanism

`servico.comercioExterior.movimentacaoTemporariaBens`Temporary movement of goods

`servico.ibsCbs.situacaoTributaria`IBS/CBS CST

`servico.ibsCbs.classificacaoTributaria`IBS/CBS tax classification

`servico.ibsCbs.indicadorOperacao`Operation indicator

`servico.ibsCbs.finalidade`NFS-e purpose

`servico.ibsCbs.tipoOperacao`Operation type

`servico.ibsCbs.tipoEnteGovernamental`Government entity type

`servico.ibsCbs.reembolsos[].tipoChaveDfe`Document type of the key

`servico.ibsCbs.reembolsos[].tipo`Nature of the reimbursement

`servico.ibsCbs.pagamentosVinculados[].meioPagamento`Payment method