Tax Terms Brazil

Bloco K: Reports that expand SPED e-accounting procedures and that are mandatory for all manufacturers that sell goods. The reports include information on raw materials and components, as well as collected ICMS and IPI, inventory, stock movement, and third party manufacturing information.

CFOP Code: Processing code that describes buying and selling processes

CNAE (Classificação Nacional de Atividades Econômicas): industry register

CNPJ Number: Corporate tax ID

COFINS Tax: Social security contribution on revenue

CPF Number: Individual tax ID

CSLL Tax: Gains tax levied as social security contribution or withholding tax

CTe 3.0 (Conhecimento de Transporte Electrônico): Reform of the current transport invoice CTe which is collected, validated and archived for all freight charges. New additions are time zones as well as new tags for transport types and multi-modal transit. 

DANF-e (Documento Auxiliar da Nota Fiscal Electrônica): Graphic representation of the NF-e which includes an access key to secure the existence of the original invoice; contains a barcode and other graphic elements and accompanies the goods

DCTF (Declaração de Débitos e Créditos Tributários Federais): Tax report on federal level including debit and credit values

DIRF (Declaração do Imposto de Renda Retido na Fonte): Tax reports ragrding withholding taxes

FCI Code: Import registration number

ICMS Tax: Industrial tax on state level

INSS Tax: Social security contributions levied as withholding tax

IPI Tax: Industrial tax on federal level

IR Tax: Income tax divided into IRPF income tax for natural persons and IRRJ for judicial persons

IRRF Tax: Income tax as withholding tax

ISS Tax: Tax on services

Município Porto Alegre: Municipality responsible for validating the invoice for services in Porto Alegre

Município São Paulo: Municipality responsible for validating the invoice for services in São Paulo

NCM Code: Classification for all sorts of materials in several Mercosur countries. In Brazil, there are over 10.000 8-digit codes. They can also be applied to services which then have to be added during customizing.

NFe 4.0: Reform of the current e-Invoicing scheme which requires a new XML structure, new fields and data, new communication protocols and new web services.

PER/DCOMP (Pedido electrônico de Restituição, Ressarcimento ou Reembolso e Declaração de Compensação): Return process for IPI, PIS and COFINS taxes

PIS Steuer: Social security contribution on revenue

SEFAZ: Brazilian Authority on processing and validation invices on materials

SISCOSERF (Sistema Integrado de Comércio Exterior de Serviços): Tax report for services connected to foreign countries

SPED Contable (Sistema Público de Escrituração Digital Contable): Authority on accounting information

SPED Fiscal (Sistema Público de Escrituração Digital Fiscal): Reports to the Auhtority on tax information