Brazil Terminology

AEDF

Autorização para Emissão de Documentos Fiscais Eletrônicos is the authorization code for e-document issuing. It is provided by the city of Florianópolis’ government for the issuing of electronic invoices in that municipality.

AFRMM

Adicional ao Frete para Renovação da Marinha Mercante is a tax levied on the value of waterborne transportation. Its collection is aimed at the development of the Brazilian merchant marine and naval industry.

ANP

Agência Nacional do Petróleo, Gás Natural e Biocombustíveis is a government body that regulates the activities of the oil, natural gas, and biofuel industries in Brazil.

ANTT

Agência Nacional de Transportes Terrestres is a government body that regulates the provision of transportation services on Brazilian roads and railways.

CEP

Código de Endereçamento Postal is the Brazilian postal code. It is an 8–digit numeric code that designates a specific location in Brazil.

CEST

Código Especificador da Substituição Tributária is a 7–digit numeric code that identifies goods subject to both tax substitution and ICMS advance payment regimes.

CFOP

Código Fiscal de Operações e Prestações is a 4–digit code that classifies the nature of goods and services transactions in Brazil.

CFPS

Código Fiscal de Prestação de Serviços is a code that classifies the services provided by a self-employed person or by a company. In some Brazilian municipalities, a CFPS code is required to issue electronic invoices for services.

CIDE

Contribuições de Intervenção no Domínio Econômico is a federal tax levied on fuel commercialization and the transfer of funds abroad.

CNAB

Centro Nacional de Automação Bancária is a software that establishes an interface for exchanging information between banks, companies, and customers. CNAB aims to facilitate bank note issuing and write-offs.

CNAE

Classificação Nacional de Atividades Econômicas is a code that determines the field of economic activity.

CNPJ

Cadastro Nacional de Pessoas Jurídicas is a code that identifies entities and organizations before the Receita Federal for tax purposes.

CPF

Cadastro de Pessoas Físicas is an eleven–digit code that identifies natural persons for tax purposes.

COFINS

Contribuição para o Financiamento da Seguridade Social is a federal tax levied on the gross revenue of businesses and legal entities established in Brazil. Its purpose is to finance the Brazilian social security system.

COMPE

Sistema de Compensação de Cheques e Outros Papéis is Brazil Central Bank's check clearance system. The COMPE system assigns a 3-digit code to banks that operate in Brazil.

CPOM

Cadastro de Prestadores de Serviços de Outros Municípios is a municipal registry for service providers that are not established in the city where they provide services.

CRC

Conselho Regional de Contabilidade is a state entity tasked with regulating and supervising accounting practices. The CRC is also responsible for issuing licenses to professional accountants.

CRT

Código de Regime Tributário is a code that companies that adhere to the Simples Nacional tax regime must indicate to generate electronic invoices for goods.

CSLL

Contribuição Social sobre o Lucro Líquido is a federal tax on the net profits of businesses and legal entities established in Brazil. Its purpose is to support the Brazilian social security system.

CSOSN

Código de Situação da Operação do Simples Nacional is a 3-digit code that identifies a product’s source and its ICMS taxation in transactions by companies that adopted the Simples Nacional tax regime.

CST

Código da Situação Tributária is a 3-digit code that identifies a product’s source and its taxation in transactions by companies that adopted a regular tax regime (Lucro Real or Lucro Presumido).

CT-e

Conhecimento de Transporte Eletrônico is an e-document for registering the provision of cargo transportation services.

CT-e OS

Conhecimento de Transporte Eletrônico de Outros Serviços is an e-document for registering the provision of intercity, interstate, or international transportation services. This covers the transport of passengers, valuables, and the collection of excess baggage fees. It replaces the Nota Fiscal de Serviço de Transporte.

DANFE

Documento Auxiliar da Nota Fiscal Eletrônica is a simplified version of Nota Fiscal de Produto Eletrônica, containing the NF-e main information.

DCTF

Declaração de Débitos e Créditos Tributários Federais is an e-document that discloses data regarding several Brazilian federal taxes and contributions. With this declaration, the Receita Federal posts the tax credit and the way it was paid.

DES ST

Declaração Eletrônica do ISS sobre Serviços Tomados is an e-document that discloses the ISS tax levied on services taken by taxpayers incorporated in the city of Florianópolis.

DIRF

Declaração do Imposto de Renda Retido na Fonte is an e-document that discloses the income paid by the paying source and the taxes and contributions withheld by it.

DUA

Documento Único de Arrecadação is a tax collection document issued by the state of Espírito Santo.

ECD

Escrituração Contábil Digital is a part of the SPED system. ECD enables the transmission of digital bookkeeping files such as the general journal and general ledger.

ECF

Escrituração Contábil Fiscal is a digital bookkeeping file. The ECF contains the fiscal and bookkeeping information about transactions subject to the IRPJ and CSLL taxes.

EFD Contribuições

Escrituração Fiscal Digital das Contribuições is an e-document used by companies to report PIS or PASEP, and COFINS contributions, in the cumulative or non-cumulative tax assessment regimes.

EFD-Reinf

Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais is an e-document used by both companies and individuals to report paid and withheld income tax, the taxpayer’s Contribuição Social, and gross revenue information for the assessment of substituted social security contributions.

FCP

Fundo de Combate à Pobreza is an amount levied on ICMS, acting as an additional tax rate on the collection of this tax. Its collection is aimed at minimizing the impact of social inequalities between Brazilian states. It is also known as FECOMP.

FCP ST

Fundo de Combate à Pobreza Retido por Substituição Tributária is a percentage amount of ICMS withheld by tax substitution in interstate or intrastate transactions. Its collection is aimed at minimizing the impact of social inequalities between Brazilian states.

GIA

Guia de Informação e Apuração do ICMS is an e-document that shows the ICMS values calculated in the period. It is a document required by several Brazilian states.

GIA ST

Guia de Informação e Apuração do ICMS ST is an e-document that shows the ICMS ST values calculated in the period. It is required by several Brazilian states.

GIF ST

Guia de Informação Fiscal de Serviços Tomados is an e-document that contains an overview of the ISS values of services taken by taxpayers incorporated in the city of Florianópolis.

GISS

Guia de Informação e Escrituração Eletrônica de ISS is a digital file used by both companies and individuals to record the collection of ISS when taking or providing services. Also known as GISS Online.

GNRE

Guia Nacional de Recolhimento de Tributos Estaduais is a document aimed at interstate sales transactions. It allows ICMS to be collected at the state of destination.

IBPT

Instituto Brasileiro de Planejamento e Tributação is an institute that researches the Brazilian tax system. It provides the Tabela IBPT, a chart that lists the average tax burden on goods and services. This chart helps companies and legal entities maintain fiscal transparency.

ICMS

Imposto sobre Circulação de Mercadorias e Serviços de Transporte Interestadual, Intermunicipal e de Comunicação is a state tax levied on different products, and various services, sold in Brazil and abroad.

ICMS DIFAL

Diferencial de Alíquotas do Imposto sobre Circulação de Mercadorias e Serviços de Transporte Interestadual, Intermunicipal e de Comunicação is a tax relating to the difference between the ICMS rates of the state of origin and the state of destination of the transaction.

ICMS ST

Substituição Tributária do Imposto sobre Circulação de Mercadorias e Serviços de Transporte Interestadual, Intermunicipal e de Comunicação is a regime in which the responsibility for the collection of ICMS due, in relation to transactions or services provided, is attributed to another taxpayer.

II

Imposto de Importação is a federal tax levied on the entry of foreign goods into Brazilian territory.

INSS

Instituto Nacional do Seguro Social is a governmental body responsible for the payment of pensions and benefits for Brazilian workers who contribute to the Regime Geral de Previdência Social. The contribution to the INSS guarantees the right to such benefits.

IPI

Imposto sobre Produtos Industrializados is a federal tax levied on domestic and imported manufactured goods.

IR

Imposto de Renda is the Brazilian federal income tax. It is levied on the income of legal entities and natural persons.

IRPF

Imposto de Renda das Pessoas Físicas is a federal tax levied on the income of natural persons.

IRPJ

Imposto de Renda das Pessoas Jurídicas is a federal tax levied on the income of legal entities.

IRRF

Imposto de Renda Retido na Fonte is a federal tax withheld on the income of legal entities and natural persons at the time of receipt. It acts as an advance of income tax, which must be assessed and withheld by the paying source.

ISPB

Identificador de Sistema de Pagamentos Brasileiro is an 8-digit code used to identify a bank in Brazil Central Bank's reserve transfer system.

ISS

Imposto Sobre Serviços is a municipal tax levied on services provided by natural persons and legal entities. It is also known as ISSQN.

MEI

Microeemprendedor Individual is a self-employed entrepreneur registered in the Portal do Empreendedor and covered by the Simples Nacional tax regime.

NCM

Nomenclatura Comum do Mercosul, or Mercosur Common Nomenclature (MCN), is an 8-digit code used to identify types of goods, according to the commodities categorization agreed upon by the member countries: Argentina, Brazil, Paraguay, and Uruguay.

NIT

Número de Inscrição do Trabalhador is an eleven-digit code that identifies a worker in the Regime Geral da Previdência Social. It corresponds to the PIS or PASEP for individual contributors, optionally insured individuals, domestic workers, specially insured individuals, or self-employed workers.

NF-e

Nota Fiscal de Produtos Eletrônica is an e-document sent to the federal government, registering the movement of goods.

NFC-e

Nota Fiscal do Consumidor Eletrônica is an e-document sent to state governments, registering sales transactions of goods or services to a consumer.

NFCEE

Nota Fiscal/Conta de Energia Elétrica is an e-document that registers electricity provided to a consumer.

NFS-e

Nota Fiscal de Serviços Eletrônica is an e-document sent to municipal goverments, registering services provided.

NFST

Nota Fiscal de Serviço de Telecomunicação is an e-document that registers telecommunication services provided.

PASEP

Programa de Formação do Patrimônio do Servidor Público is a federal contribution levied on governmental bodies over the benefit granted to government employees. It corresponds to the PIS for private-sector workers.

PIS

Programa de Integração Social is a federal contribution levied on private companies over the benefit granted to private-sector workers. It corresponds to the PASEP for government employees.

Pix

Pix is a solution created and maintained by the Brazil Central Bank, which offers instant fund transfers and payments.

RPA

Recibo de Pagamento Autônomo is a document issued by companies that hire services from self-employed professionals.

RPS

Recibo Provisório de Serviços is an e-document issued on a provisional basis, in the event there is a problem preventing the issuing of one or a batch of Notas Fiscais de Serviço Eletrônicas (NFS-e).

SCANC

Sistema de Captação e Auditoria dos Anexos de Combustíveis is an information system related to the sale and movement of fuels derived from petroleum or anhydrous ethyl alcohol. It generates and transmits reports to the respective federative units from information submitted by taxpayers who trade fuel.

SEFAZ

Secretaria de Estado da Fazenda is a governmental body under the Ministry of Economy responsible for controlling the revenues and expenses of each Brazilian federative unit.

SIAFI

Sistema Integrado de Administração Financeira is a system that books, monitors, and controls the federal government’s budget spending and its assets.

SIMP

Sistema de Informações de Movimentação de Produtos is a federal system intent on monitoring the production and movement of goods regulated by the ANP. It is used by producers or traders of these goods to submit reports to the ANP.

Siscomex

Sistema Integrado de Comércio Exterior is a federal system that integrates the activities of registration, monitoring, and control of foreign trade operations.

SPED

Sistema Público de Escrituração Digital is a system that regulates, standardizes, certifies, and verifies auxiliary statutory reports.

SUFRAMA

Superintendência da Zona Franca de Manaus is an autarchy that manages the Manaus Free Trade Zone.