> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-changelog-gobl-0-503-0.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.
# Brazil NF-e 4.00
Key: `br-nfe-v4`
Module: [github.com/invopop/gobl.br.nfe](https://github.com/invopop/gobl.br.nfe)
## Correction Definitions
Auto-generation of corrective invoices or credit and debit notes is
supported.
### Invoice Types
The types of invoices that can be created with a preceding definition:
* `credit-note`
* `debit-note`
### Stamp Keys
Stamp keys from the previous invoice that need to be referenced:
* `sefaz-key`
## Scenarios
### bill/invoice
**Filters:**
* **Types:** `standard`, `credit-note`, `debit-note`
**Output:**
* **Extensions:** `br-nfe-model:55`
**Filters:**
* **Types:** `standard`, `credit-note`, `debit-note`
* **Tags:** `simplified`
**Output:**
* **Extensions:** `br-nfe-model:65`
**Filters:**
* **Types:** `standard`
**Output:**
* **Extensions:** `br-nfe-operation-type:1`, `br-nfe-purpose:1`
## Extensions
### Fiscal Document Model Code
Code used to identify the fiscal document model. It will be
determined automatically by GOBL during normalization according to
the scenario definitions.
| Code | Name |
| ---- | ----- |
| `55` | NF-e |
| `65` | NFC-e |
### Buyer Presence Indicator
Indicator of the buyer's presence at the commercial establishment
at the time of the operation. This field is used to classify the
type of commercial transaction according to Brazilian tax regulations.
| Code | Name |
| ---- | ------------------------------------------ |
| `0` | Not applicable |
| `1` | In-person operation |
| `2` | Non-in-person operation, via Internet |
| `3` | Non-in-person operation, Tele-service |
| `4` | NFC-e in operation with home delivery |
| `5` | In-person operation, outside establishment |
| `9` | Non-in-person operation, others |
### Payment Method
Code used to identify the payment method used for the transaction.
| Code | Name |
| ---- | ----------------------------------------- |
| `01` | Cash |
| `02` | Check |
| `03` | Credit Card |
| `04` | Debit Card |
| `05` | Store Credit |
| `10` | Food Voucher |
| `11` | Meal Voucher |
| `12` | Gift Voucher |
| `13` | Fuel Voucher |
| `15` | Bank Slip (Boleto) |
| `16` | Bank Deposit |
| `17` | Instant Payment (PIX) |
| `18` | Bank Transfer, Digital Wallet |
| `19` | Loyalty Program, Cashback, Virtual Credit |
| `90` | No Payment |
| `99` | Others |
### CFOP (Fiscal Operations and Services Code)
Four-digit code that classifies the nature of goods movements and service
provisions for ICMS purposes in Brazil. The first digit indicates the
operation origin/destination (1–3 for entries; 5–7 for exits), and the
remaining digits identify the specific type of operation.
Pattern: `^[1-7]\d{3}$`
### Fiscal Incentive Indicator
Indicates whether a party benefits from a fiscal incentive.
| Code | Name |
| ---- | ----------------------- |
| `1` | Has incentive |
| `2` | Does not have incentive |
### Tax Regime Code
Indicates the tax regime that a party is subject to. Defaults to `3`
(normal regime) during normalization when not provided.
| Code | Name |
| ---- | ----------------------------------- |
| `1` | Simples Nacional |
| `2` | Simples Nacional, Excess |
| `3` | Normal |
| `4` | MEI - Individual Micro-entrepreneur |
### Special Tax Regime Code
Indicates a special tax regime that a party is subject to.
| Code | Name |
| ---- | ------------------------------------------- |
| `1` | Municipal micro-enterprise |
| `2` | Estimated |
| `3` | Professional Society |
| `4` | Cooperative |
| `5` | Single micro-entrepreneur (MEI) |
| `6` | Micro-enterprise or Small Business (ME EPP) |
### ICMS Tax Status Code (CST)
ICMS tax status code (CST) for the line item, used by issuers under the normal
regime (`br-nfe-regime` `3`). Simples Nacional issuers must use the CSOSN code
(`br-nfe-icms-csosn`) instead. Defaults to `00` (taxed in full) during
normalization when not provided.
| Code | Name |
| ---- | -------------------------------------------------------------- |
| `00` | Taxed in full |
| `02` | Monophasic taxation (fuels) |
| `10` | Taxed with ICMS charged by tax substitution |
| `15` | Fuel operation with ICMS retention |
| `20` | Taxed with tax base reduction |
| `30` | Exempt/non-taxed with ICMS charged by tax substitution |
| `40` | Exempt |
| `41` | Non-taxed |
| `50` | Suspended |
| `51` | Deferred |
| `53` | Fuel operation with deferral |
| `60` | ICMS charged previously by tax substitution |
| `61` | Fuel operation with ICMS withheld |
| `70` | Taxed with base reduction and ICMS charged by tax substitution |
| `90` | Others |
### ICMS Simples Nacional Status Code (CSOSN)
ICMS status code (CSOSN) for the line item, used by issuers under the Simples
Nacional regime (`br-nfe-regime` `1`, `2` or `4`). Normal-regime issuers must
use the CST code (`br-nfe-icms-cst`) instead.
| Code | Name |
| ----- | ------------------------------------------------------------------------------------ |
| `101` | Taxed under Simples Nacional with credit permission |
| `102` | Taxed under Simples Nacional without credit permission |
| `103` | ICMS exemption under Simples Nacional for gross revenue range |
| `201` | Taxed under Simples Nacional with credit permission and ICMS by tax substitution |
| `202` | Taxed under Simples Nacional without credit permission and ICMS by tax substitution |
| `203` | ICMS exemption under Simples Nacional for revenue range and ICMS by tax substitution |
| `300` | Immune |
| `400` | Non-taxed under Simples Nacional |
| `500` | ICMS charged previously by tax substitution or anticipation |
| `900` | Others |
### ICMS Goods Origin
Origin of the goods for ICMS purposes. Defaults to `0` (national) during
normalization when not provided.
| Code | Name |
| ---- | --------------------------------------------------------------------------------- |
| `0` | National (except codes 3, 4, 5 and 8) |
| `1` | Foreign, direct import (except code 6) |
| `2` | Foreign, acquired in the domestic market (except code 7) |
| `3` | National, import content above 40% and up to 70% |
| `4` | National, produced under the basic productive processes |
| `5` | National, import content up to 40% |
| `6` | Foreign, direct import, no domestic equivalent (CAMEX list / natural gas) |
| `7` | Foreign, acquired domestically, no domestic equivalent (CAMEX list / natural gas) |
| `8` | National, import content above 70% |
### PIS Tax Status Code (CST)
PIS tax status code for the line item. Simples Nacional issuers typically use
`49` or `99`, as PIS is settled within the unified DAS collection. Defaults to
`01` (standard-rate taxable operation) during normalization when not provided.
| Code | Name |
| ---- | ------------------------------------------------------------- |
| `01` | Taxable operation, standard rate |
| `02` | Taxable operation, differentiated rate |
| `03` | Taxable operation, rate per unit of measure |
| `04` | Taxable monophasic operation, zero-rate resale |
| `05` | Taxable operation by tax substitution |
| `06` | Taxable operation, zero rate |
| `07` | Operation exempt from the contribution |
| `08` | Operation without incidence of the contribution |
| `09` | Operation with suspension of the contribution |
| `49` | Other outbound operations |
| `50` | Credit operation, exclusively taxed domestic revenue |
| `51` | Credit operation, exclusively non-taxed domestic revenue |
| `52` | Credit operation, exclusively export revenue |
| `53` | Credit operation, taxed and non-taxed domestic revenue |
| `54` | Credit operation, taxed domestic and export revenue |
| `55` | Credit operation, non-taxed domestic and export revenue |
| `56` | Credit operation, taxed/non-taxed domestic and export revenue |
| `60` | Presumed credit, exclusively taxed domestic revenue |
| `61` | Presumed credit, exclusively non-taxed domestic revenue |
| `62` | Presumed credit, exclusively export revenue |
| `63` | Presumed credit, taxed and non-taxed domestic revenue |
| `64` | Presumed credit, taxed domestic and export revenue |
| `65` | Presumed credit, non-taxed domestic and export revenue |
| `66` | Presumed credit, taxed/non-taxed domestic and export revenue |
| `67` | Presumed credit, other operations |
| `70` | Acquisition operation without credit right |
| `71` | Acquisition operation with exemption |
| `72` | Acquisition operation with suspension |
| `73` | Acquisition operation at zero rate |
| `74` | Acquisition operation without incidence of the contribution |
| `75` | Acquisition operation by tax substitution |
| `98` | Other inbound operations |
| `99` | Other operations |
### COFINS Tax Status Code (CST)
COFINS tax status code for the line item. Simples Nacional issuers typically
use `49` or `99`, as COFINS is settled within the unified DAS collection.
Defaults to `01` (standard-rate taxable operation) during normalization when
not provided.
| Code | Name |
| ---- | ------------------------------------------------------------- |
| `01` | Taxable operation, standard rate |
| `02` | Taxable operation, differentiated rate |
| `03` | Taxable operation, rate per unit of measure |
| `04` | Taxable monophasic operation, zero-rate resale |
| `05` | Taxable operation by tax substitution |
| `06` | Taxable operation, zero rate |
| `07` | Operation exempt from the contribution |
| `08` | Operation without incidence of the contribution |
| `09` | Operation with suspension of the contribution |
| `49` | Other outbound operations |
| `50` | Credit operation, exclusively taxed domestic revenue |
| `51` | Credit operation, exclusively non-taxed domestic revenue |
| `52` | Credit operation, exclusively export revenue |
| `53` | Credit operation, taxed and non-taxed domestic revenue |
| `54` | Credit operation, taxed domestic and export revenue |
| `55` | Credit operation, non-taxed domestic and export revenue |
| `56` | Credit operation, taxed/non-taxed domestic and export revenue |
| `60` | Presumed credit, exclusively taxed domestic revenue |
| `61` | Presumed credit, exclusively non-taxed domestic revenue |
| `62` | Presumed credit, exclusively export revenue |
| `63` | Presumed credit, taxed and non-taxed domestic revenue |
| `64` | Presumed credit, taxed domestic and export revenue |
| `65` | Presumed credit, non-taxed domestic and export revenue |
| `66` | Presumed credit, taxed/non-taxed domestic and export revenue |
| `67` | Presumed credit, other operations |
| `70` | Acquisition operation without credit right |
| `71` | Acquisition operation with exemption |
| `72` | Acquisition operation with suspension |
| `73` | Acquisition operation at zero rate |
| `74` | Acquisition operation without incidence of the contribution |
| `75` | Acquisition operation by tax substitution |
| `98` | Other inbound operations |
| `99` | Other operations |
### Purpose Code
Code that identifies the purpose of the fiscal document (SEFAZ field `finNFe`,
B25). Standard invoices are set to `1` (normal) via a tax scenario.
| Code | Name |
| ---- | ------------- |
| `1` | Normal |
| `2` | Complementary |
| `3` | Adjustment |
| `4` | Goods Return |
| `5` | Credit Note |
| `6` | Debit Note |
### Operation Type Code
Code that identifies the type of operation, indicating whether it is inbound
or outbound (SEFAZ field `tpNF`, B11). Standard invoices are set to `1`
(outbound) via a tax scenario.
| Code | Name |
| ---- | -------- |
| `0` | Inbound |
| `1` | Outbound |
### Credit Note Type Code
Code that identifies the type of credit note (SEFAZ field `tpNFCredito`,
B25.2) according to the RTM (applies to IBS/CBS only).
| Code | Name |
| ---- | ----------------------------------------------- |
| `01` | Penalty and interest |
| `02` | Appropriation of presumed IBS credit in the ZFM |
| `03` | Return |
| `04` | Reduction of values |
| `05` | Credit transfer on succession |
### Debit Note Type Code
Code that identifies the type of debit note (SEFAZ field `tpNFDebito`, B25.1)
according to the RTM (applies to IBS/CBS only).
| Code | Name |
| ---- | ---------------------------------------------- |
| `01` | Transfer of credits from Cooperatives |
| `02` | Credit annulment |
| `03` | Debits not processed in the regular assessment |
| `04` | Penalty and interest |
| `05` | Credit transfer on succession |
| `06` | Advance payment |
| `07` | Inventory loss |
| `08` | Exit from Simples Nacional |
## Validation Rules
| Field | Test | Validation Code / Message |
| ------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |
| Invoice | | `GOBL-BR-NFE-BILL-INVOICE-34`
Invoice currency must be BRL or provide exchange rate for conversion |
| Invoice | | `GOBL-BR-NFE-BILL-INVOICE-30`
Invoice requires a note with key 'reason' to describe the nature of the operation (natOp) |
| `supplier.tax_id` | | `GOBL-BR-NFE-BILL-INVOICE-01`
Invoice supplier tax ID is required |
| `supplier.tax_id.code` | | `GOBL-BR-NFE-BILL-INVOICE-02`
Invoice supplier tax ID code is required |
| `supplier.addresses[*]` | | `GOBL-BR-NFE-BILL-INVOICE-03`
Invoice supplier address must not be empty |
| `supplier.addresses[*].street` | | `GOBL-BR-NFE-BILL-INVOICE-04`
Invoice supplier address requires a street |
| `supplier.addresses[*].num` | | `GOBL-BR-NFE-BILL-INVOICE-05`
Invoice supplier address requires a number |
| `supplier.addresses[*].locality` | | `GOBL-BR-NFE-BILL-INVOICE-06`
Invoice supplier address requires a locality |
| `supplier.addresses[*].state` | | `GOBL-BR-NFE-BILL-INVOICE-07`
Invoice supplier address requires a state |
| `supplier.addresses[*].code` | | `GOBL-BR-NFE-BILL-INVOICE-08`
Invoice supplier address requires a postal code |
| `supplier.addresses[*].country` | | `GOBL-BR-NFE-BILL-INVOICE-37`
Invoice supplier address requires a country |
| `supplier.ext` | - Has addresses
- Ext require \[br-ibge-municipality]
| `GOBL-BR-NFE-BILL-INVOICE-09`
Invoice supplier requires 'br-ibge-municipality' extension when addresses are present |
| `supplier.ext` | - Ext require \[br-nfe-regime]
| `GOBL-BR-NFE-BILL-INVOICE-39`
Invoice supplier requires 'br-nfe-regime' extension |
| `supplier.name` | | `GOBL-BR-NFE-BILL-INVOICE-10`
Invoice supplier name is required |
| `supplier.addresses` | | `GOBL-BR-NFE-BILL-INVOICE-11`
Invoice supplier must have at least one address |
| `customer` | | `GOBL-BR-NFE-BILL-INVOICE-12`
Invoice customer is required for NF-e invoices |
| `customer.addresses` | | `GOBL-BR-NFE-BILL-INVOICE-13`
Invoice customer must have at least one address for NF-e invoices |
| `customer` | - No tax ID
- Has foreign country identity
| `GOBL-BR-NFE-BILL-INVOICE-36`
Invoice customer must have a tax ID or a foreign country identity |
| `customer.tax_id.code` | | `GOBL-BR-NFE-BILL-INVOICE-15`
Invoice customer tax ID code is required |
| `customer.addresses[*]` | | `GOBL-BR-NFE-BILL-INVOICE-16`
Invoice customer address must not be empty |
| `customer.addresses[*].street` | | `GOBL-BR-NFE-BILL-INVOICE-17`
Invoice customer address requires a street |
| `customer.addresses[*].num` | | `GOBL-BR-NFE-BILL-INVOICE-18`
Invoice customer address requires a number |
| `customer.addresses[*].locality` | | `GOBL-BR-NFE-BILL-INVOICE-19`
Invoice customer address requires a locality |
| `customer.addresses[*].code` | | `GOBL-BR-NFE-BILL-INVOICE-21`
Invoice customer address requires a postal code |
| `customer.addresses[*].country` | | `GOBL-BR-NFE-BILL-INVOICE-38`
Invoice customer address requires a country |
| `customer.addresses[*].state` | | `GOBL-BR-NFE-BILL-INVOICE-20`
Invoice customer address requires a state |
| `customer.ext` | - Has addresses
- Ext require \[br-ibge-municipality]
| `GOBL-BR-NFE-BILL-INVOICE-22`
Invoice customer requires 'br-ibge-municipality' extension when addresses are present |
| `series` | | `GOBL-BR-NFE-BILL-INVOICE-23`
Invoice series is required |
| `series` | - Matches ^(?:0\|\[1-9]{1}\[0-9]{0,2})\$
| `GOBL-BR-NFE-BILL-INVOICE-24`
Invoice series format is invalid; must be 0 or 1-999 |
| `tax` | | `GOBL-BR-NFE-BILL-INVOICE-25`
Invoice tax is required |
| `tax.ext` | - Ext require \[br-nfe-model, br-nfe-presence, br-nfe-purpose, br-nfe-operation-type]
| `GOBL-BR-NFE-BILL-INVOICE-26`
Invoice tax requires 'br-nfe-model', 'br-nfe-presence', 'br-nfe-purpose' and 'br-nfe-operation-type' extensions |
| `tax.ext` | - NFe model
- Ext 'br-nfe-presence' not in \[4]
| `GOBL-BR-NFE-BILL-INVOICE-27`
NF-e invoices do not support '4' for 'br-nfe-presence' |
| `tax.ext` | - NFCe model
- Ext 'br-nfe-presence' in \[1, 4]
| `GOBL-BR-NFE-BILL-INVOICE-28`
NFC-e invoices require in-person or delivery for 'br-nfe-presence' |
| `tax.ext` | - Credit note purpose
- Ext require \[br-nfe-credit-note-type]
| `GOBL-BR-NFE-BILL-INVOICE-40`
Credit note invoices require 'br-nfe-credit-note-type' extension |
| `tax.ext` | - Debit note purpose
- Ext require \[br-nfe-debit-note-type]
| `GOBL-BR-NFE-BILL-INVOICE-41`
Debit note invoices require 'br-nfe-debit-note-type' extension |
| `notes[*].text` | - Reason note
- Length between 1 and 60
| `GOBL-BR-NFE-BILL-INVOICE-29`
Invoice reason note text must be between 1 and 60 characters |
| `payment` | | `GOBL-BR-NFE-BILL-INVOICE-31`
Invoice payment is required when invoice is unpaid |
| `payment.instructions` | | `GOBL-BR-NFE-BILL-INVOICE-32`
Invoice payment instructions are required when invoice is unpaid |
| `totals.due`
Calculated | | `GOBL-BR-NFE-BILL-INVOICE-33`
Invoice due amount must not be negative |
| `lines[*].ext` | - Invoice is NFe
- Ext require \[br-nfe-cfop]
| `GOBL-BR-NFE-BILL-INVOICE-35`
NF-e invoice lines require 'br-nfe-cfop' extension |
| Field | Test | Validation Code / Message |
| ------------------- | ---------------------------------------------------------------- | --------------------------------------------------------------------------- |
| Line | - Line has tax category ICMS
| `GOBL-BR-NFE-BILL-LINE-01`
Line taxes must include the ICMS category |
| Line | - Line has tax category PIS
| `GOBL-BR-NFE-BILL-LINE-02`
Line taxes must include the PIS category |
| Line | - Line has tax category COFINS
| `GOBL-BR-NFE-BILL-LINE-03`
Line taxes must include the COFINS category |
| Field | Test | Validation Code / Message |
| ----- | ----------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------- |
| `ext` | - ICMS category
- Ext require \[br-nfe-icms-cst], or ext require \[br-nfe-icms-csosn]
| `GOBL-BR-NFE-TAX-COMBO-01`
ICMS tax combo requires 'br-nfe-icms-cst' or 'br-nfe-icms-csosn' extension |
| `ext` | - ICMS category
- Ext require \[br-nfe-icms-origin]
| `GOBL-BR-NFE-TAX-COMBO-02`
ICMS tax combo requires 'br-nfe-icms-origin' extension |
| `ext` | - PIS category
- Ext require \[br-nfe-pis-cst]
| `GOBL-BR-NFE-TAX-COMBO-03`
PIS tax combo requires 'br-nfe-pis-cst' extension |
| `ext` | - COFINS category
- Ext require \[br-nfe-cofins-cst]
| `GOBL-BR-NFE-TAX-COMBO-04`
COFINS tax combo requires 'br-nfe-cofins-cst' extension |
| Field | Test | Validation Code / Message |
| ----- | ----------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------- |
| `ext` | - Ext require \[br-nfe-payment-means]
| `GOBL-BR-NFE-PAY-INSTRUCTIONS-01`
Payment instructions require 'br-nfe-payment-means' extension |
| Field | Test | Validation Code / Message |
| ----- | ----------------------------------------------------------------------- | ------------------------------------------------------------------------------------------ |
| `ext` | - Ext require \[br-nfe-payment-means]
| `GOBL-BR-NFE-PAY-RECORD-01`
Payment advance requires 'br-nfe-payment-means' extension |