Retention and tax status configurations

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To determine the application of these settings, first check if you are a Simples Nacional taxpayer.

This information can be checked through the simplesNacional attribute at the Retrieve tax information endpoint. If the returned value is false and the customer issues service invoices through the National Portal, the PIS/COFINS retention and tax status settings detailed in this guide become mandatory.

Options for PIS/COFINS retention type

pisCofinsRetentionType:

• NOT_WITHHELD: Not withheld
• WITHHELD: Withheld

Options for PIS/COFINS tax status

pisCofinsTaxStatus:

• STANDARD_TAXABLE_OPERATION: 1 - Taxable Operation with Standard Rate
• DIFFERENTIATED_RATE_TAXABLE_OPERATION: 2 - Taxable Operation with Differentiated Rate
• ZERO_RATE_TAXABLE_OPERATION: 6 - Taxable Operation with Zero Rate
• TAXABLE_CONTRIBUTION_OPERATION: 7 - Taxable Contribution Operation
• NON_TAXABLE_OPERATION: 8 - Non-taxable Operation
• TAX_SUSPENSION_OPERATION: 9 - Operation with Tax Suspension

Filling rules

Retention

If the reported retention type is WITHHELD, the PIS/COFINS tax status will be mandatory.

Allowed tax statuses for each retention type

For NOT_WITHHELD, the following tax statuses are valid:

• STANDARD_TAXABLE_OPERATION
• DIFFERENTIATED_RATE_TAXABLE_OPERATION
• ZERO_RATE_TAXABLE_OPERATION
• TAXABLE_CONTRIBUTION_OPERATION
• NON_TAXABLE_OPERATION
• TAX_SUSPENSION_OPERATION

For WITHHELD, the following tax statuses are valid:

• STANDARD_TAXABLE_OPERATION
• DIFFERENTIATED_RATE_TAXABLE_OPERATION
• ZERO_RATE_TAXABLE_OPERATION
• TAXABLE_CONTRIBUTION_OPERATION

Filling PIS and COFINS rates

It is mandatory to provide the PIS and COFINS rates for the following statuses:

• STANDARD_TAXABLE_OPERATION
• DIFFERENTIATED_RATE_TAXABLE_OPERATION
• TAXABLE_CONTRIBUTION_OPERATION

It is mandatory to provide 0 (Zero) for the PIS and COFINS rates for the following status:

• ZERO_RATE_TAXABLE_OPERATION

It is mandatory to provide null for the PIS and COFINS rates for the following statuses:

• NON_TAXABLE_OPERATION
• TAX_SUSPENSION_OPERATION