Campos comuns (cabeçalho, buyer, Batch API, Tax ID Validation): guia geral.

Português

1. Quando se aplica

Evento	Operações	Tributo por operação	Prazo
D-4201	Apostas em concursos de prognósticos: discriminação de apostas, prêmios e apostadores	Não	7 dias após cada bloco de 7 dias

2. codBC

codBC	Descrição
6010	Serviços de concursos de prognósticos

3. Campos específicos

Campo DeRE	Envio na API
Apostador (CPF, CNPJ ou NIF/país)	`buyer`
`vOper` (valor total das operações do apostador)	`items[].amount`
codBC	Linhas de IBS com `code` = `6010`, `rate` = 0, `amount` = 0 e `taxable_amount` = `vOper`. Sem CBS.
`indApostaPresenc` (0 virtual, 1 presencial)	Derivado: com `buyer.physical_address` = 1; sem = 0
`cMunOper` (município das apostas presenciais), só se presencial	`buyer.physical_address.municipality_code`
Ponto de venda (`CPFPDV`, `CNPJPDV`)	`senders[].company`, com `role_external` = `point_of_sale`

4. Exemplo: aposta presencial em lotérica

{
  "transaction_owner_company_id": "b52692d8-6dde-49b2-ad58-b8cc068c1b80",
  "transaction_external_id": "APOSTA-2026-10-09-0099812",
  "invoice_date": "2026-10-09T15:42:44.847Z",
  "currency": "BRL",
  "type": "sale",
  "status": "completed",
  "use_tax_engine": false,
  "buyer": {
    "name": "JOAO SOUZA",
    "type": "person",
    "address": { "country": "BR", "municipality_code": "3550308" },
    "physical_address": { "country": "BR", "state": "BR-SP", "city": "Santos", "municipality_code": "3548500" },
    "tax_registrations": [ { "number": "12345678909", "type": "CPF", "level": "country", "location": "BR" } ]
  },
  "senders": [
    {
      "company": {
        "name": "LOTERICA EXEMPLO LTDA", "type": "business", "role_external": "point_of_sale",
        "address": { "country": "BR" },
        "tax_registrations": [ { "number": "11222333000144", "type": "CNPJ", "level": "country", "location": "BR" } ]
      }
    }
  ],
  "items": [
    {
      "name": "Apostas do apostador no período",
      "amount": 120,
      "categories": [ { "list": "DeRE type", "code": "DeRE" } ],
      "taxes": [
        { "name": "IBS", "type": "VAT", "code": "6010", "level": "state", "location": "BR", "rate": 0, "rate_type": "percentage", "taxable_amount": 120, "amount": 0, "adds_to_final_amount": false },
        { "name": "IBS", "type": "VAT", "code": "6010", "level": "municipality", "location": "BR", "rate": 0, "rate_type": "percentage", "taxable_amount": 120, "amount": 0, "adds_to_final_amount": false }
      ]
    }
  ]
}

Com physical_address, a Brinta informa indApostaPresenc = 1 e cMunOper = 3548500.
Para apostas online, envie o mesmo JSON sem physical_address e sem senders[]: indApostaPresenc = 0.

English

1. When it applies

Event	Operations	Per-operation tax	Deadline
D-4201	Bets on lotteries and betting: detail of bets, prizes and bettors	No	7 days after each 7-day block

2. codBC

codBC	Description
6010	Lottery and betting services

3. Specific fields

DeRE field	API field
Bettor (CPF, CNPJ or NIF/country)	`buyer`
`vOper` (total amount of the bettor's operations)	`items[].amount`
codBC	IBS lines with `code` = `6010`, `rate` = 0, `amount` = 0 and `taxable_amount` = `vOper`. No CBS.
`indApostaPresenc` (0 online, 1 in person)	Derived: with `buyer.physical_address` = 1; without = 0
`cMunOper` (municipality of in-person bets), only if in person	`buyer.physical_address.municipality_code`
Point of sale (`CPFPDV`, `CNPJPDV`)	`senders[].company`, with `role_external` = `point_of_sale`

4. Example: in-person bet at a lottery outlet

See the JSON in section 4 of the Portuguese version.

With physical_address, Brinta reports indApostaPresenc = 1 and cMunOper = 3548500.
For online bets, send the same JSON without physical_address and without senders[]: indApostaPresenc = 0.