Brazil Terminology

AEDF

Autorização para Emissão de Documentos Fiscais Eletrônicos is the authorization code for e-document certification. The city of Florianópolis (SC) provides this code for certifying electronic invoices in that municipality.

AFRMM

Adicional ao Frete para Renovação da Marinha Mercante is a tax on waterborne transportation. Its collected to support the development of Brazil's merchant marine and naval industry.

ANP

Agência Nacional do Petróleo, Gás Natural e Biocombustíveis is the government agency that regulates Brazil’s oil, natural gas, and biofuel industries.

ANTT

Agência Nacional de Transportes Terrestres is the government agency that regulates transportation services on Brazil’s roads and railways.

CEP

Código de Endereçamento Postal is Brazil's postal code. It is an 8-digit number that identifies a specific location in Brazil.

CEST

Código Especificador da Substituição Tributária is a 7-digit code that identifies goods subject to 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 self-employed people or companies. Some Brazilian cities require a CFPS code to certify electronic invoices for services.

CIDE

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

CNAB

Centro Nacional de Automação Bancária is a system for exchanging information between banks, companies, and customers.

CNAE

Classificação Nacional de Atividades Econômicas is a code that identifies a company’s type of economic activity.

CNPJ

Cadastro Nacional de Pessoas Jurídicas is a code that identifies companies and organizations for tax purposes.

CPF

Cadastro de Pessoas Físicas is an eleven-digit code that identifies individuals for tax purposes.

COFINS

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

COMPE

Sistema de Compensação de Cheques e Outros Papéis is the Brazilian Central Bank’s check clearance system. COMPE assigns a 3-digit code to banks operating in Brazil.

CPOM

Cadastro de Prestadores de Serviços de Outros Municípios is a municipal registry for service providers who aren’t based in the city where they provide their services.

CRC

Conselho Regional de Contabilidade is a state entity that regulates and oversees accounting practices. It’s also responsible for licensing professional accountants.

CRT

Código de Regime Tributário is a code that companies under the Simples Nacional tax regime must include 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 based in Brazil. Its purpose is to fund Brazil's social security system.

CSOSN

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

CST

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

CT-e

Conhecimento de Transporte Eletrônico is an e-document used to register the provision of cargo transportation services.

CT-e OS

Conhecimento de Transporte Eletrônico de Outros Serviços is an e-document used to register the provision of intercity, interstate, or international transportation services. Services covered by this e-document include the transportation 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 (NF-e) that contains the main electronic invoice details.

DCTF

Declaração de Débitos e Créditos Tributários Federais is an e-document used to disclose information about several Brazilian federal taxes and contributions. The Receita Federal uses it to obtain details about tax credits and how they were paid.

DES ST

Declaração Eletrônica do ISS sobre Serviços Tomados is an e-document used to disclose ISS amounts levied on services taken by taxpayers based in the city of Florianópolis (SC).

DIRF

Declaração do Imposto de Renda Retido na Fonte is an e-document used to disclose income paid by the source and the taxes and contributions withheld.

DUA

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

ECD

Escrituração Contábil Digital is a part of the SPED system. It enables you to send digital bookkeeping files, such as the general journal and general ledger, to tax authorities.

ECF

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

EFD Contribuições

Escrituração Fiscal Digital das Contribuições is an e-document used to report PIS, PASEP, and COFINS contributions under either cumulative or non-cumulative regimes.

EFD-Reinf

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

FCP

Fundo de Combate à Pobreza, also known as FECOMP, is an additional rate added to ICMS. Its purpose is to reduce the impact of social inequalities among Brazilian states.

FCP ST

Fundo de Combate à Pobreza Retido por Substituição Tributária is a percentage of ICMS withheld by tax substitution in interstate or intrastate transactions.

GIA

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

GIA ST

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

GIF ST

Guia de Informação Fiscal de Serviços Tomados is an e-document that gives an overview of ISS amounts levied on services received by taxpayers based in Florianópolis (SC).

GISS

Guia de Informação e Escrituração Eletrônica de ISS, also known as GISS Online, is a digital file companies and individuals use to record ISS collection when receiving or providing services.

GNRE

Guia Nacional de Recolhimento de Tributos Estaduais is a document aimed at interstate sales transactions. It enables the collection of ICMS in the destination state.

IBPT

Instituto Brasileiro de Planejamento e Tributação is an institute that researches the Brazilian tax system. It provides the Tabela IBPT, a chart that shows the average tax burden on goods and services and that 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 on 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 on the difference between the ICMS rates in the state of origin and the state of destination for a transaction.

ICMS ST

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

II

Imposto de Importação is a federal tax levied on the import of foreign goods into Brazil.

INSS

Instituto Nacional do Seguro Social is the government body responsible for paying pensions and benefits to Brazilian workers who contribute to the Regime Geral de Previdência Social.

IPI

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

IR

Imposto de Renda is Brazil’s federal income tax, charged on the income of both companies and individuals.

IRPF

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

IRPJ

Imposto de Renda das Pessoas Jurídicas is a federal tax that applies on the income of companies.

IRRF

Imposto de Renda Retido na Fonte is a federal tax withheld from the income of companes and individuals at the time of payment. It acts as an advance on income tax and must be calculated and withheld by the payer.

ISPB

Identificador de Sistema de Pagamentos Brasileiro is an 8-digit code that identifies a bank in the Brazilian Central Bank’s reserve transfer system.

ISS

Imposto Sobre Serviços, also known as ISSQN, is a municipal tax on services provided by individuals and companies.

MEI

Microemprendedor Individual is a self-employed entrepreneur registered on 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 that identifies types of goods based on the commodity categories agreed on by 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 to register the movement of goods.

NFC-e

Nota Fiscal do Consumidor Eletrônica is an e-document sent to state governments to register sales of goods or services to consumers.

NFCEE

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

NFS-e

Nota Fiscal de Serviços Eletrônica is an e-document sent to municipal governments to register services provided.

NFST

Nota Fiscal de Serviço de Telecomunicação is an e-document that registers provided 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's the equivalent of 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's the equivalent of PASEP for government employees.

Pix

Pix is a payment solution from the Brazilian Central Bank that enables instant fund transfers and payments.

RPA

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

RPS

Recibo Provisório de Serviços is an e-document generated provisionally when there's a problem preventing the certification of one or more Notas Fiscais de Serviço Eletrônicas (NFS-e).

SCANC

Sistema de Captação e Auditoria dos Anexos de Combustíveis is an information system for tracking the sale and movement of fuels made from petroleum or anhydrous ethyl alcohol. It generates and sends reports to the respective federative units using 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 for tracking the production and movement of goods regulated by the ANP. Producers or traders use it to send reports to the ANP.

Siscomex

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

SPED

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

SUFRAMA

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