Brazil FAQ - Invopop

What type of Documentos Fiscais does Invopop support?

Invopop supports NF-e, NFS-e and NFC-e documents. Transport documents (MDF-e and CF-e) are not currently supported.

Should I change my integration for the 2026 NFS-e federal tax format regulation?

It is not necessary, any fields pertaining to the previous municipal tax implementation will be ignored and the invoice will already have all the data to be compliant. However, it is always recommended to remove ignored fields to avoid confusion and keep your documents clean.

Issuing B2C invoices is mandatory in Brazil?

Yes, all transaction are mandatory in Brazil.

Do you support other types of documentos fiscais eletrônicos?

At the moment, only NFC-e and NFS-e are supported. We are working on adding support for other types.

Where can I find the mapping of GOBL fields to DF-e documents?

For further details on how GOBL prepares data for conversion, see:

How does ISS tax work in Brazil?

ISS (Imposto Sobre Serviços) is not treated as a standard transactional tax calculated on top of a net amount. Instead, it is an informative tax embedded in the final price—the invoice only reports what portion of the total corresponds to ISS.In GOBL, ISS is flagged as an “informative” tax category. This means:

ISS must be added to the GOBL invoice like any other tax, with the proper percentage.
The tax amount is not added to the price; it represents the portion of the total that corresponds to ISS.
The NFS-e document displays ISS as informational data, reflecting what was already embedded in the final price.
Do not use prices_include with ISS—since ISS is informative, it should not be treated as a price-inclusive tax.

How do I configure Chargebee or Stripe imports for Brazilian invoices with ISS?

Billing platforms like Chargebee and Stripe are not aware of ISS particularities and tend to wrongly treat ISS as a typical tax included in the price. This causes invalid-prices-include errors during import because that pricing model is not compatible with how ISS works for NFS-e.The correct setup is:

Do not configure ISS as a tax in your billing platform (Chargebee, Stripe, etc.).
Prices in your billing platform should already be the final public prices with ISS embedded.
Add a Modify Silo Entry step to your import workflow that injects the ISS tax with the desired percentage into the GOBL invoice.

This workflow approach ensures ISS is properly added to the GOBL invoice as an informative tax category before submission to the Brazilian tax authority, while avoiding the pricing conflicts that occur when billing platforms try to handle ISS as a standard tax.

What are the required and optional fields for NF-e invoices in Brazil?

NF-e (br-nfe-v4) covers electronic invoices for the circulation of goods in Brazil. It maps to two fiscal models:

Model 55 — NF-e: B2B or business-to-government transactions
Model 65 — NFC-e: B2C consumer transactions (simplified)

Notation

✅ Required — validation will fail if missing
⬜ Optional — can be omitted
🔧 Auto-normalized — set automatically if not provided

Invoice Header

Field	Required	Notes
`$schema`	auto	`https://gobl.org/draft-0/bill/invoice`
`$addons`	✅	`["br-nfe-v4"]`
`$tags`	⬜	Use `["simplified"]` for NFC-e (model 65)
`uuid`	⬜	Auto-generated if absent
`type`	⬜	Defaults to `standard`
`series`	✅	Pattern: `^(?:0\|[1-9]{1}[0-9]{0,2})$`
`code`	⬜	Required to sign the document.
`issue_date`	✅	ISO date, e.g. `"2024-11-15"`
`currency`	✅	Must be `"BRL"`
`tax`	✅	See Tax Extensions
`notes`	✅	At least one note with `key: "reason"` required
`lines`	✅	At least one line item
`charges`	⬜	Document-level charges
`discounts`	⬜	Document-level discounts
`supplier`	✅	See Supplier
`customer`	✅ model 55 ⬜ model 65	See Customer
`payment`	✅ if not fully paid	See Payment
`ordering`	⬜
`delivery`	⬜

Tax Extensions

The tax object is required and must carry the following extensions:

Extension	Required	Values
`tax.ext.br-nfe-model`	✅	`"55"` (NF-e, B2B) or `"65"` (NFC-e, B2C)
`tax.ext.br-nfe-presence`	✅	See table below. Restricted by model.
`tax.ext.br-nfe-regime`	⬜	`"1"`=Simples Nacional, `"2"`=Simples Nacional Excess, `"3"`=Normal
`tax.ext.br-nfe-fiscal-incentive`	⬜	`"1"`=Has incentive, `"2"`=No incentive

br-nfe-presence allowed values:

Code	Description	NF-e (55)	NFC-e (65)
`0`	N/A	✅	❌
`1`	In-person	✅	✅
`2`	Internet	✅	❌
`3`	Tele-service	✅	❌
`4`	Home delivery	❌	✅
`5`	Off-site	✅	❌
`9`	Others	✅	❌

"tax": {
  "ext": {
    "br-nfe-model": "55",
    "br-nfe-presence": "1"
  }
}

Notes

At least one note with key: "reason" is required. It maps to the NF-e natOp field (nature of the operation).

Field	Required	Notes
`key`	✅	Must be `"reason"`
`text`	✅	1–60 characters

"notes": [
  {
    "key": "reason",
    "text": "Venda de mercadoria"
  }
]

Supplier

Field	Required	Notes
`name`	✅
`tax_id.country`	✅	`"BR"`
`tax_id.code`	✅	CNPJ (14 digits) or CPF (11 digits), Mod11 validated
`identities[].key: "br-nfe-state-reg"`	✅	State Registration (Inscrição Estadual)
`addresses`	✅	At least one — see address fields below
`ext.br-ibge-municipality`	✅	7-digit IBGE municipality code, pattern `^\d{7}$`
`emails`	⬜
`telephones`	⬜

Address fields:

Field	Required	Notes
`street`	✅
`num`	✅	Street number
`locality`	✅	Maps to bairro (neighbourhood)
`state`	✅	One of 27 Brazilian state codes (see below)
`code`	✅	Postal code, pattern `^\d{5}-?\d{3}$`
`region`	⬜	Municipality name, e.g. `"Salvador"`
`street_extra`	⬜	Complement, e.g. `"Bloco C"`
`country`	⬜	Defaults to `"BR"`

Valid Brazilian state codes: AC, AL, AM, AP, BA, CE, DF, ES, GO, MA, MG, MS, MT, PA, PB, PE, PI, PR, RJ, RN, RO, RR, RS, SC, SE, SP, TO

"supplier": {
  "name": "Drogaria Vida Saudável Ltda.",
  "tax_id": { "country": "BR", "code": "55263640000186" },
  "identities": [
    { "key": "br-nfe-state-reg", "code": "35503304557308" }
  ],
  "addresses": [
    {
      "num": "200",
      "street": "Rua Primeiro de Março",
      "street_extra": "Torre A",
      "locality": "Centro",
      "region": "Rio de Janeiro",
      "state": "RJ",
      "code": "20010-000",
      "country": "BR"
    }
  ],
  "ext": {
    "br-ibge-municipality": "3304557"
  }
}

Customer

Model 55 (NF-e): Customer is ✅ Required

Field	Required	Notes
`tax_id.country`	✅	`"BR"`
`tax_id.code`	✅	CNPJ or CPF
`addresses`	✅	At least one — same sub-fields as supplier address
`ext.br-ibge-municipality`	✅	Required when addresses are present
`name`	⬜	Recommended

Model 65 (NFC-e): Customer is ⬜ Optional

For simplified B2C consumer transactions the customer can be omitted entirely.

Line Items

Field	Required	Notes
`quantity`	✅
`item.name`	✅
`item.price`	✅	Must be zero or positive
`item.key`	⬜	`"goods"` or `"services"`
`item.unit`	⬜
`item.ref`	⬜
`item.description`	⬜

Required tax categories per line

Category	Required	Notes
`ICMS`	✅	Imposto sobre Circulação de Mercadorias e Serviços
`PIS`	✅	Programa de Integração Social
`COFINS`	✅	Contribuição para o Financiamento da Seguridade Social
`IPI`	⬜	Imposto sobre Produtos Industrializados

Optional item extensions

Field	Required	Notes
`item.ext.br-nfe-cfop`	⬜	4-digit CFOP (Código Fiscal de Operações e Prestações), pattern `^[1-7]\d{3}$`
`item.identities[].key: "ncm"`	⬜	NCM product code (Nomenclatura Comum do Mercosul)
`item.identities[].key: "gtin"`	⬜	Product barcode (GTIN)
`item.identities[].key: "gtin+taxable"`	⬜	Taxable product GTIN

"lines": [
  {
    "i": 1,
    "quantity": "2",
    "item": {
      "name": "Caixa de Máscaras Cirúrgicas",
      "price": "10.00"
    },
    "taxes": [
      { "cat": "ICMS", "percent": "4.0%" },
      { "cat": "PIS",  "percent": "1.65%" },
      { "cat": "COFINS", "percent": "7.60%" }
    ]
  }
]

Payment

Required when the invoice is not fully paid (i.e. totals.due > 0).

Field	Required	Notes
`payment.instructions`	✅	Must be present
`payment.instructions.key`	✅	See means table below
`payment.instructions.ext.br-nfe-payment-means`	🔧	Auto-set from `key`. Must be set manually when `key: "other"`
`payment.advances[].key`	⬜	Same keys as instructions
`payment.advances[].ext.br-nfe-payment-means`	🔧	Auto-set from key

Payment means mapping:

GOBL key	NF-e code	Description
`cash`	`01`	Dinheiro
`cheque`	`02`	Cheque
`card`	`03`	Cartão de Crédito
`debit-transfer+debit`	`04`	Cartão de Débito
`credit-transfer`	`18`	Transferência bancária
`online`	`18`	Carteira Digital
`other`	`99`	Outros (set `ext.br-nfe-payment-means` manually)

"payment": {
  "instructions": {
    "key": "card"
  }
}

What are the required and optional fields for NFS-e invoices in Brazil?

NFS-e (br-nfse-v1) covers electronic service invoices (Notas Fiscais de Serviços Eletrônicas) in Brazil. Service invoices are regulated at the municipal level, so several fields carry municipality-specific codes. The addon implements the ABRASF national standard (v2.04).

Notation

✅ Required — validation will fail if missing
⬜ Optional — can be omitted
❌ Not supported — must be absent; validation will fail if present
🔧 Auto-normalized — set automatically if not provided

Invoice Header

Field	Required	Notes
`$schema`	auto	`https://gobl.org/draft-0/bill/invoice`
`$addons`	✅	`["br-nfse-v1"]`
`$tags`	⬜
`uuid`	⬜	Auto-generated if absent
`type`	⬜	Defaults to `standard`
`series`	✅	Any non-empty string
`code`	⬜	Required to sign the document. Pattern: `^[1-9][0-9]*$`
`issue_date`	✅	ISO date, e.g. `"2024-11-15"`
`currency`	✅	Must be `"BRL"`
`tax`	⬜
`notes`	⬜
`lines`	✅	At least one line item
`charges`	❌	Not supported by NFS-e
`discounts`	❌	Not supported by NFS-e
`supplier`	✅	See Supplier
`customer`	⬜	See Customer
`payment`	⬜
`ordering`	⬜
`delivery`	⬜

Supplier

Field	Required	Notes
`name`	✅
`tax_id.country`	✅	`"BR"`
`tax_id.code`	✅	CNPJ (14 digits) or CPF (11 digits), Mod11 validated
`identities[].key: "br-nfse-municipal-reg"`	✅	Municipal Registration (Inscrição Municipal)
`identities[].key: "br-nfse-national-reg"`	⬜	National Registration
`addresses`	✅	At least one — see address fields below
`ext.br-ibge-municipality`	✅	7-digit IBGE municipality code, pattern `^\d{7}$`
`ext.br-nfse-simples`	✅	Simples Nacional opt-in status — see values below
`ext.br-nfse-fiscal-incentive`	✅	Fiscal incentive status. 🔧 Auto-defaults to `"2"` if absent
`ext.br-nfse-special-regime`	⬜	Special tax regime — see values below
`emails`	⬜
`telephones`	⬜

Address fields:

Field	Required	Notes
`street`	✅
`num`	✅	Street number
`locality`	✅	Maps to bairro (neighbourhood)
`state`	✅	One of 27 Brazilian state codes (see below)
`code`	✅	Postal code, pattern `^\d{5}-?\d{3}$`
`region`	⬜	Municipality name, e.g. `"Rio de Janeiro"`
`street_extra`	⬜	Complement, e.g. `"Torre A"`
`country`	⬜	Defaults to `"BR"`

Valid Brazilian state codes: AC, AL, AM, AP, BA, CE, DF, ES, GO, MA, MG, MS, MT, PA, PB, PE, PI, PR, RJ, RN, RO, RR, RS, SC, SE, SP, TObr-nfse-simples values:

Code	Description
`1`	Opt-in (Optante)
`2`	Opt-out (Não optante)

br-nfse-fiscal-incentive values:

Code	Description
`1`	Has incentive (Possui incentivo)
`2`	Does not have incentive (Não possui incentivo) — default

br-nfse-special-regime values:

Code	Description
`1`	Municipal micro-enterprise (Microempresa municipal)
`2`	Estimated (Estimativa)
`3`	Professional Society (Sociedade de profissionais)
`4`	Cooperative (Cooperativa)
`5`	Single micro-entrepreneur — MEI (Microempreendedor individual)
`6`	Micro-enterprise or Small Business — ME/EPP

"supplier": {
  "name": "SaúdeMais Serviços Médicos Ltda.",
  "tax_id": { "country": "BR", "code": "55263640000186" },
  "identities": [
    { "key": "br-nfse-municipal-reg", "code": "45678901234567" }
  ],
  "addresses": [
    {
      "num": "200",
      "street": "Rua Primeiro de Março",
      "street_extra": "Torre A",
      "locality": "Centro",
      "region": "Rio de Janeiro",
      "state": "RJ",
      "code": "20010-000",
      "country": "BR"
    }
  ],
  "ext": {
    "br-ibge-municipality": "3304557",
    "br-nfse-simples": "1",
    "br-nfse-fiscal-incentive": "1",
    "br-nfse-special-regime": "4"
  }
}

Customer

The customer is optional for NFS-e. When provided, no additional fields beyond the standard GOBL rules are enforced (name recommended when tax_id is set).

Field	Required	Notes
`name`	⬜	Recommended if `tax_id` is set
`tax_id.country`	⬜	`"BR"`
`tax_id.code`	⬜	CNPJ or CPF
`addresses`	⬜
`ext.br-ibge-municipality`	✅	Required when addresses are present

"customer": {
  "name": "Construforte Engenharia Ltda.",
  "tax_id": { "country": "BR", "code": "46602178000103" },
  "addresses": [
    {
      "num": "75",
      "street": "Avenida Sete de Setembro",
      "locality": "Centro",
      "region": "Salvador",
      "state": "BA",
      "code": "40060-000",
      "country": "BR"
    }
  ]
}

Line Items

Field	Required	Notes
`quantity`	✅
`item.name`	✅
`item.price`	✅	Must be zero or positive
`item.key`	⬜	Typically `"services"`
`item.unit`	⬜
`item.ref`	⬜
`item.description`	⬜

Required item extension

Field	Required	Notes
`item.ext.br-nfse-service`	✅	Municipality-defined service code (e.g. `"10.5"`). Typically from Lei Complementar 116/2003

Optional item extensions

Field	Required	Notes
`item.ext.br-nfse-cnae`	⬜	CNAE code (National Classification of Economic Activities). Pattern: `^\d{2}[\s\.\-\/]?\d{2}[\s\.\-\/]?\d[\s\.\-\/]?\d{2}$`
`item.ext.br-nfse-operation`	⬜	6-digit operation indicator for IBS/CBS determination. All-or-none with `tax-status` and `tax-class`
`item.ext.br-nfse-tax-status`	⬜	3-digit CST (Código de Situação Tributária) for IBS/CBS. All-or-none
`item.ext.br-nfse-tax-class`	⬜	6-digit tax classification code for IBS/CBS. All-or-none

All-or-none rule: br-nfse-operation, br-nfse-tax-status, and br-nfse-tax-class must either all be present or all be absent. Setting only some of them will fail validation.

Required tax categories per line

Category	Required	Notes
`ISS`	✅	Imposto Sobre Serviços

ISS tax extensions

Field	Required	Notes
`taxes[ISS].ext.br-nfse-iss-liability`	✅	ISS liability status. 🔧 Defaults to `"1"` if not set
`taxes[ISS].ext.br-ibge-municipality`	⬜	Override the municipality where ISS is levied, when it differs from the supplier’s

br-nfse-iss-liability values:

Code	Description
`1`	Liable (Exigível) — default
`2`	Not subject (Não incidência)
`3`	Exempt (Isenção)
`4`	Export (Exportação)
`5`	Immune (Imunidade)
`6`	Suspended Judicially (Suspensa por Decisão Judicial)
`7`	Suspended Administratively (Suspensa por Processo Administrativo)

"lines": [
  {
    "i": 1,
    "quantity": "1",
    "item": {
      "name": "Consultancy Services",
      "price": "100.00",
      "ext": {
        "br-nfse-service": "10.5",
        "br-nfse-cnae": "62.01-5-01"
      }
    },
    "taxes": [
      {
        "cat": "ISS",
        "percent": "15%",
        "ext": {
          "br-nfse-iss-liability": "1"
        }
      }
    ]
  }
]

Participate in our community

Ask and answer questions about Brazil’s regulation →

Country reference

​Notation

​Invoice Header

​Tax Extensions

​Notes

​Supplier

​Customer

​Model 55 (NF-e): Customer is ✅ Required

​Model 65 (NFC-e): Customer is ⬜ Optional

​Line Items

​Required tax categories per line

​Optional item extensions

​Payment

​Notation

​Invoice Header

​Supplier

​Customer

​Line Items

​Required item extension

​Optional item extensions

​Required tax categories per line

​ISS tax extensions

Participate in our community

Notation

Invoice Header

Tax Extensions

Notes

Supplier

Customer

Model 55 (NF-e): Customer is ✅ Required

Model 65 (NFC-e): Customer is ⬜ Optional

Line Items

Required tax categories per line

Optional item extensions

Payment

Notation

Invoice Header

Supplier

Customer

Line Items

Required item extension

Optional item extensions

Required tax categories per line

ISS tax extensions