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:

• NONE: 00 - None
• STANDARD_TAXABLE_OPERATION: 01 - Taxable Operation with Standard Rate
• DIFFERENTIATED_RATE_TAXABLE_OPERATION: 02 - Taxable Operation with Differentiated Rate
• TAXABLE_PER_MEASURE_UNIT_OPERATION: 03 - Taxable Operation with Rate per Product Unit of Measure
• MONOPHASIC_RESALE_ZERO_RATE_OPERATION: 04 - Monophase Taxable Operation - Resale at Zero Rate
• TAX_SUBSTITUTION_OPERATION: 05 - Taxable Operation under Tax Substitution
• ZERO_RATE_TAXABLE_OPERATION: 06 - Taxable Operation with Zero Rate
• TAXABLE_CONTRIBUTION_OPERATION: 07 - Taxable Contribution Operation
• NON_TAXABLE_OPERATION: 08 - Non-taxable Operation
• TAX_SUSPENSION_OPERATION: 09 - Operation with Tax Suspension
• OTHER_OUTPUT_OPERATION: 49 - Other Output Operations
• CREDITABLE_EXCLUSIVE_TAXED_DOMESTIC_REVENUE_OPERATION: 50 - Operation with Credit Right - Linked Exclusively to Taxed Domestic Revenue
• CREDITABLE_EXCLUSIVE_NON_TAXED_DOMESTIC_REVENUE_OPERATION: 51 - Operation with Credit Right - Linked Exclusively to Non-taxed Domestic Revenue
• CREDITABLE_EXPORT_REVENUE_OPERATION: 52 - Operation with Credit Right - Linked Exclusively to Export Revenue
• CREDITABLE_TAXED_AND_NON_TAXED_DOMESTIC_REVENUE_OPERATION: 53 - Operation with Credit Right - Linked to Taxed and Non-taxed Domestic Revenue
• CREDITABLE_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION: 54 - Operation with Credit Right - Linked to Taxed Domestic and Export Revenue
• CREDITABLE_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION: 55 - Operation with Credit Right - Linked to Non-taxed Domestic and Export Revenue
• CREDITABLE_TAXED_AND_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION: 56 - Operation with Credit Right - Linked to Taxed and Non-taxed Domestic and Export Revenue
• PRESUMED_CREDIT_EXCLUSIVE_TAXED_DOMESTIC_REVENUE_OPERATION: 60 - Presumed Credit - Acquisition Operation Linked Exclusively to Taxed Domestic Revenue
• PRESUMED_CREDIT_EXCLUSIVE_NON_TAXED_DOMESTIC_REVENUE_OPERATION: 61 - Presumed Credit - Acquisition Operation Linked Exclusively to Non-taxed Domestic Revenue
• PRESUMED_CREDIT_EXCLUSIVE_EXPORT_REVENUE_OPERATION: 62 - Presumed Credit - Acquisition Operation Linked Exclusively to Export Revenue
• PRESUMED_CREDIT_TAXED_AND_NON_TAXED_DOMESTIC_REVENUE_OPERATION: 63 - Presumed Credit - Acquisition Operation Linked to Taxed and Non-taxed Domestic Revenue
• PRESUMED_CREDIT_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION: 64 - Presumed Credit - Acquisition Operation Linked to Taxed Domestic and Export Revenue
• PRESUMED_CREDIT_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION: 65 - Presumed Credit - Acquisition Operation Linked to Non-taxed Domestic and Export Revenue
• PRESUMED_CREDIT_TAXED_AND_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION: 66 - Presumed Credit - Acquisition Operation Linked to Taxed and Non-taxed Domestic and Export Revenue
• PRESUMED_CREDIT_OTHER_OPERATION: 67 - Presumed Credit - Other Operations
• ACQUISITION_WITHOUT_CREDIT_RIGHT_OPERATION: 70 - Acquisition Operation without Credit Right
• ACQUISITION_WITH_EXEMPTION_OPERATION: 71 - Acquisition Operation with Exemption
• ACQUISITION_WITH_SUSPENSION_OPERATION: 72 - Acquisition Operation with Suspension
• ACQUISITION_ZERO_RATE_OPERATION: 73 - Acquisition Operation at Zero Rate
• ACQUISITION_WITHOUT_CONTRIBUTION_OPERATION: 74 - Acquisition Operation without Contribution Incidence
• ACQUISITION_BY_TAX_SUBSTITUTION_OPERATION: 75 - Acquisition Operation under Tax Substitution
• OTHER_INPUT_OPERATION: 98 - Other Input Operations
• OTHER_OPERATION: 99 - Other Operations

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:

• NONE
• STANDARD_TAXABLE_OPERATION
• DIFFERENTIATED_RATE_TAXABLE_OPERATION
• TAXABLE_PER_MEASURE_UNIT_OPERATION
• MONOPHASIC_RESALE_ZERO_RATE_OPERATION
• TAX_SUBSTITUTION_OPERATION
• ZERO_RATE_TAXABLE_OPERATION
• TAXABLE_CONTRIBUTION_OPERATION
• NON_TAXABLE_OPERATION
• TAX_SUSPENSION_OPERATION
• OTHER_OUTPUT_OPERATION
• CREDITABLE_EXCLUSIVE_TAXED_DOMESTIC_REVENUE_OPERATION
• CREDITABLE_EXCLUSIVE_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• CREDITABLE_EXPORT_REVENUE_OPERATION
• CREDITABLE_TAXED_AND_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• CREDITABLE_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• CREDITABLE_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• CREDITABLE_TAXED_AND_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_EXCLUSIVE_TAXED_DOMESTIC_REVENUE_OPERATION
• PRESUMED_CREDIT_EXCLUSIVE_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• PRESUMED_CREDIT_EXCLUSIVE_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_TAXED_AND_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• PRESUMED_CREDIT_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_TAXED_AND_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_OTHER_OPERATION
• ACQUISITION_WITHOUT_CREDIT_RIGHT_OPERATION
• ACQUISITION_WITH_EXEMPTION_OPERATION
• ACQUISITION_WITH_SUSPENSION_OPERATION
• ACQUISITION_ZERO_RATE_OPERATION
• ACQUISITION_WITHOUT_CONTRIBUTION_OPERATION
• ACQUISITION_BY_TAX_SUBSTITUTION_OPERATION
• OTHER_INPUT_OPERATION
• OTHER_OPERATION

For WITHHELD, the following tax statuses are valid:

• NONE
• STANDARD_TAXABLE_OPERATION
• DIFFERENTIATED_RATE_TAXABLE_OPERATION
• TAXABLE_PER_MEASURE_UNIT_OPERATION
• MONOPHASIC_RESALE_ZERO_RATE_OPERATION
• TAX_SUBSTITUTION_OPERATION
• ZERO_RATE_TAXABLE_OPERATION
• TAXABLE_CONTRIBUTION_OPERATION
• OTHER_OUTPUT_OPERATION
• CREDITABLE_EXCLUSIVE_TAXED_DOMESTIC_REVENUE_OPERATION
• CREDITABLE_EXCLUSIVE_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• CREDITABLE_EXPORT_REVENUE_OPERATION
• CREDITABLE_TAXED_AND_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• CREDITABLE_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• CREDITABLE_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• CREDITABLE_TAXED_AND_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_EXCLUSIVE_TAXED_DOMESTIC_REVENUE_OPERATION
• PRESUMED_CREDIT_EXCLUSIVE_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• PRESUMED_CREDIT_EXCLUSIVE_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_TAXED_AND_NON_TAXED_DOMESTIC_REVENUE_OPERATION
• PRESUMED_CREDIT_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_TAXED_AND_NON_TAXED_DOMESTIC_AND_EXPORT_REVENUE_OPERATION
• PRESUMED_CREDIT_OTHER_OPERATION
• ACQUISITION_WITHOUT_CREDIT_RIGHT_OPERATION
• ACQUISITION_WITH_EXEMPTION_OPERATION
• ACQUISITION_WITH_SUSPENSION_OPERATION
• ACQUISITION_ZERO_RATE_OPERATION
• ACQUISITION_WITHOUT_CONTRIBUTION_OPERATION
• ACQUISITION_BY_TAX_SUBSTITUTION_OPERATION
• OTHER_INPUT_OPERATION
• OTHER_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