What is an NFSe?

An NFSe (Nota Fiscal de Serviço Eletrônica) is the electronic invoice for services in Brazil. It is authorized by the municipality (Prefeitura) where the supplier is established, or through the NFSe Nacional. Brinta sends it to the right authority automatically.

Field	Value
`invoice_type`	`debit`
`document_type`	`services invoice`
`e_invoice`	`true`
`currency`	`BRL`

When to issue an NFSe

Situation	Issue?
Sale of services to a Brazilian business (CNPJ)	✅ Yes
Sale of services to an individual (CPF)	✅ Yes
Sale of services to a foreign buyer	✅ Yes, it is issued as an export of services
Rental, lease or assignment of real estate	✅ Yes, but follow Services Invoice for Rental
Sale of goods	❌ No, use Goods Invoice (NFe)

Field by Field

Root Level

`supplier_company_id`

UUID of the issuing company in Brinta. The prestador (CNPJ, Inscrição Municipal, tax regime and address) is pulled from this record. The supplier's municipality must be supported.

`invoice_date`

Issuance date in YYYY-MM-DD. Also used as the data de competência.

`additional_info`

Free text appended to the service description (discriminação) on the NFSe. The full description is limited to 2000 characters.

`buyer`

The buyer is the tomador of the NFSe.

`company.type`

Value	When to use	Tax registration read
`business`	Legal entity	`CNPJ`
`person`	Individual (pessoa física)	`CPF`

`company.legal_name`

Razão social (business) or full name (person), as registered with Receita Federal.

`tax_registrations[]`

`type`	Required	Description
`CNPJ`	For `business`	14 digits. Dots, slash and dash are removed automatically.
`CPF`	For `person`	11 digits.
`IM`	Optional	Inscrição Municipal of the tomador.

If no tax registration is sent, the NFSe is issued without a tomador.

`company.address`

Field	Description
`address_line_1`	Street with the number at the end (`"Alameda Santos 2200"`). Trailing digits are sent as the number. With no trailing digits, `SN` is sent.
`address_line_2`	Complemento.
`neighborhood`	Bairro.
`city`	Municipality name (`"São Paulo"`).
`state`	ISO format (`BR-SP`).
`postal_code`	CEP.
`country`	`BR`. Any other country issues the NFSe as an export of services.

Most municipalities reject a tomador with an incomplete address, so send every field. Each one is limited to 40 characters.

Foreign buyers

Send the buyer's foreign tax ID in tax_registrations[].number and a non-BR address.country. The NFSe is issued with the foreign tomador fields and ISS exigibility set to export.

`items[]`

How items are combined

An NFSe carries one service. If you send several items:

amount of every item is summed into the service value.
discount of every item is summed into the deductions.
The description lists each item as name + description + amount.
Classification codes and taxes are read from the first item only (items[0]).

If items need different codes, issue one NFSe per item.

`categories[]`

`list`	Required	Description
`cityServiceCode`	Yes	Municipal service code (item of LC 116) from the Prefeitura. Max 5 characters.
`nbs code`	Yes	NBS code, 9 digits without dots (`1.1801.22.00` → `"118012200"`). Code list
`cClassTrib`	Recommended	IBS/CBS tax classification. Default `000001`. Code list
`operation indicator br`	Recommended	IBS/CBS operation type (supply location). Default `100301`. Code list
`responsavel retencao`	When ISS is withheld	`1` = withheld by the tomador (default), `2` = withheld by an intermediary.
`pis cofins retido`	Optional	PIS/COFINS/CSLL withholding code. When omitted, it is derived from the withheld taxes, and `0` (not withheld) is sent when none is withheld.
`codigo tributacao municipal`	Optional	Municipal taxation code, when the Prefeitura requires one.
`Natureza operacao`	Optional	Numeric nature-of-operation code, when the Prefeitura requires one.

`cst`

Field	Description
`ibs_cbs`	3-digit CST for IBS/CBS. Default `000` (Tributação integral).
`pis_cofins`	Optional CST for PIS/COFINS. Invalid codes are not sent.

📘
Defaults for IBS/CBS
When the IBS/CBS fields are not sent, Brinta applies CST 000, cClassTrib 000001 and operation indicator 100301. Only rely on these defaults when they really describe your operation.

`taxes[]`

`taxes[].name`

Value	Description
`ISS`	Imposto Sobre Serviços. Without `withholding_type`, ISS is due by the supplier. With `withholding_type: "withholding"`, it is ISS retido.
`PIS`	Programa de Integração Social
`COFINS`	Contribuição para o Financiamento da Seguridade Social
`CSLL`	Contribuição Social sobre o Lucro Líquido
`IRRF` (or `IR`)	Imposto de Renda Retido na Fonte
`INSS`	Contribuição previdenciária
`CP`	Contribuição previdenciária (CP)

`taxes[].rate`

Decimal, never a percentage: 0.02 = 2%.

`taxes[].withholding_type`

Use withholding on every tax the tomador withholds. Omit it for taxes paid by the supplier.

`taxes[].adds_to_final_amount`

false for all NFSe taxes.

Full Example Payload

{
  "supplier_company_id": "{{company_id}}",
  "invoice_type": "debit",
  "document_type": "services invoice",
  "invoice_date": "2026-10-01",
  "invoice_due_date": "2026-10-31",
  "currency": "BRL",
  "e_invoice": true,
  "invoice_external_id": "NFSE-100001",
  "additional_info": "Contrato 2026/015",
  "buyer": {
    "company": {
      "name": "CLIENT TECNOLOGIA LTDA.",
      "legal_name": "CLIENT TECNOLOGIA LTDA.",
      "type": "business",
      "email": "[email protected]",
      "tax_registrations": [
        { "number": "71175537000130", "type": "CNPJ", "level": "country", "location": "BR" },
        { "number": "12345678", "type": "IM", "level": "municipality", "location": "BR-SP" }
        // IM is optional
      ],
      "address": {
        "country": "BR",
        "address_line_1": "Alameda Santos 2200",
        // Street number at the end
        "address_line_2": "Conjunto 51",
        "neighborhood": "Cerqueira César",
        "city": "São Paulo",
        "state": "BR-SP",
        "postal_code": "01418200"
      }
    }
  },
  "items": [
    {
      "item_external_id": "SRV-001",
      "name": "Digital Services",
      "description": "Licença de software - outubro/2026",
      "amount": 2500,
      "categories": [
        { "code": "6491", "list": "cityServiceCode" },
        // Municipal service code from the Prefeitura
        { "code": "118012200", "list": "nbs code" },
        // NBS, 9 digits without dots
        { "code": "000001", "list": "cClassTrib" },
        { "code": "100301", "list": "operation indicator br" }
      ],
      "cst": {
        "ibs_cbs": "000"
      },
      "taxes": [
        { "name": "ISS", "rate": 0.02, "rate_type": "percentage", "amount": 50, "adds_to_final_amount": false },
        // ISS due by the supplier: no withholding_type
        { "name": "IRRF", "rate": 0.015, "rate_type": "percentage", "amount": 37.5, "adds_to_final_amount": false, "withholding_type": "withholding" },
        { "name": "PIS", "rate": 0.0065, "rate_type": "percentage", "amount": 16.25, "adds_to_final_amount": false, "withholding_type": "withholding" },
        { "name": "COFINS", "rate": 0.03, "rate_type": "percentage", "amount": 75, "adds_to_final_amount": false, "withholding_type": "withholding" },
        { "name": "CSLL", "rate": 0.01, "rate_type": "percentage", "amount": 25, "adds_to_final_amount": false, "withholding_type": "withholding" }
        // Taxes withheld by the tomador
      ]
    }
  ]
}

Common Mistakes

Mistake	What happens	Fix
Codes sent on the second or later item	They are ignored, and the defaults or the first item's codes are used	Put all classification codes on `items[0]`, or issue one NFSe per service
NBS sent with dots (`1.1801.22.00`)	The authority rejects the code	Send the 9 digits without dots: `"118012200"`
Street number in `address_line_2` or in the middle of `address_line_1`	The number is sent as `SN`	End `address_line_1` with the number
Rate sent as a percentage (`2`)	Tax is calculated as 200%	Send decimals: `0.02`
Withheld tax without `withholding_type`	Tax is treated as due by the supplier	Add `"withholding_type": "withholding"`
Supplier municipality not supported	The NFSe cannot be issued	Check the Prefeituras list
Real-estate rental issued as a regular NFSe	Rejected for missing property data	Follow Services Invoice for Rental