Native Brazilian fiscal compliance — not a foreign adaptation.
NFS-e via NFe.io or own provider. 4 tax regimes covered. 8 tax types. RBT12 + Fator R for Simples Nacional. Automatic withholdings. Monthly calculation.
Feature
4
tax regimes
8
tax types
∞
city halls (via NFe.io)
RBT12
automatically calculated
Regimes supported in TaxationRegime
Simples Nacional
For companies up to R$ 4.8M/year. RBT12 calculated monthly (Rbt12Record). Fator R for services (Annex III or V).
- Annexes III, IV, V
- factorR = payroll / revenue
- Estimated DAS per invoice
- Monthly simples-rbt12 worker
Lucro Presumido
For companies up to R$ 78M/year. Presumed base on revenue (default 32%).
- Configurable presumptionRate (default 32%)
- Cumulative PIS + COFINS
- Quarterly IRPJ + CSLL
Lucro Real
For companies above R$ 78M/year. Based on actual accounting profit. Non-cumulative PIS + COFINS.
- Actual accounting profit
- Non-cumulative PIS + COFINS
- Full support
MEI
Individual micro-entrepreneur up to R$ 81K/year. Fixed monthly amount. Exempt from NFe between companies.
- Fixed monthly amount
- Exempt from NFe between companies
- Full support
What the tax engine does
Automatic NFS-e
Post-payment issuance via NfeService. NFe.io or own Kobana provider. nfe-retry worker (30min) reprocesses failures.
- nfeIssuancePolicy: disabled, on_finalization, on_full_payment, per_installment
- NfeRequestTry tracks each attempt
- PDF + XML available for download
Tax Engine (TaxRule)
Rules with scope (organization, company, service), priority and validity period. TaxRuleItem details each applied tax.
- 8 types: ISS, PIS, COFINS, CSLL, IRPJ, IRRF, CSRF, INSS
- isWithheld determines source withholding
- isExempt + exemptionReason for exemptions
- BaseType: service_value | service_value_minus_iss | presumed_base
Source Withholdings
Withholding recorded per invoice/NFe. WithholdingStatus: retained | compensated | partially_compensated. Monthly calculation for compensation.
- IRRF (1.5% – 15%)
- CSRF: PIS + COFINS + CSLL = 4.65%
- INSS (11% on labor outsourcing)
- ISS withheld (2% – 5% per municipality)
Simples Nacional (RBT12 + Fator R)
Rbt12Record accumulates gross revenue of the last 12 months. Fator R = payroll / revenue determines migration Annex V → III.
- Automatic monthly update
- Effective rate: (RBT12 × rate − deduction) / RBT12
- Estimated DAS per invoice
- Support for Annexes III, IV, V
Period Calculation (TaxPeriod)
Monthly or quarterly TaxPeriod per Company. Consolidates gross revenue, taxable, withholdings and tax due.
- Worker tax-period (monthly, day 5) creates period
- TaxComputation details per tax
- Reports ready for accounting
ServiceItem (Tax Codes)
Each service with LC 116/2003 code, municipal code, NBS, CNAE. Automatically determines ISS rate.
- DataLc116 (complete table)
- DataNbs (Brazilian Service Nomenclature)
- DataCst (Tax Situation Code)
- SimplesAnnex per item
Digital A1 Certificate
Certificate model stores A1 certificate (PFX/PEM) encrypted. Validity tracked, expiration alert.
- AES-256-GCM at rest
- Password encrypted separately
- Notification 30 days before expiry
NFS-e Providers
NFe.io (national coverage) or own Kobana provider for specific municipalities. NfseAdn + NfseBarueri natively implemented.
- NfeProviderType: mock | nfe_io
- Per-organization configuration (NfeConfig)
- Isolated sandbox for testing
Configure fiscal profile per company via API
bash
curl -X POST https://api.billing.kobana.com.br/v1/companies/co_123/fiscal-profile \
-H "Authorization: Bearer sk_live_..." \
-H "Content-Type: application/json" \
-d '{
"taxation_regime": "simple_national",
"simples_annex": "annex_iii",
"iss_municipality": "3550308",
"iss_rate": 2.5,
"factor_r": 0.32,
"cpp_inside_das": true
}'response
{
"id": "fp_xyz",
"taxation_regime": "simple_national",
"simples_annex": "annex_iii",
"current_rbt12_cents": 48000000,
"effective_rate": 6.0,
"das_estimate_cents": 14400
}