NFS-e
São Paulo — NFS-e rules
São Paulo uses IBGE code 3550308. The TributacaoRPS tag is not sent in the JSON: the API derives it from `naturezaTributacao`, `iss.tipoTributacao`, and `codigoCidadeIncidencia`.
City identification
IBGE code
3550308
Municipality
São Paulo / SP
How TributacaoRPS is defined
Use the combinations below. Other cases may need a tax-team review.
T
Taxed in São Paulo
naturezaTributacao ≠ 4 · iss.tipoTributacao = 6
F
Taxed outside São Paulo
naturezaTributacao ≠ 4 · iss.tipoTributacao = 7
A
Taxed in São Paulo, but exempt
naturezaTributacao ≠ 4 · iss.tipoTributacao = 1
B
Taxed outside São Paulo, but exempt
codigoCidadeIncidencia ≠ 3550308 · iss.tipoTributacao = 1
Sample payload for São Paulo
Service taxed in the city (equivalent to TributacaoRPS = T). Adjust rate, service code, and customer to real data.
POST /nfse · São Paulo
[
{
"idIntegracao": "SP-2026-0001",
"prestador": {
"cpfCnpj": "00000000000000"
},
"tomador": {
"cpfCnpj": "11111111000191",
"razaoSocial": "Cliente Exemplo LTDA",
"inscricaoMunicipal": "12345678",
"email": "financeiro@cliente.com",
"endereco": {
"tipoLogradouro": "Avenida",
"logradouro": "Paulista",
"numero": "1000",
"complemento": "Conjunto 101",
"bairro": "Bela Vista",
"tipoBairro": "Bairro",
"codigoCidade": "3550308",
"descricaoCidade": "Sao Paulo",
"estado": "SP",
"cep": "01310100"
}
},
"cidadePrestacao": {
"codigo": "3550308",
"descricao": "Sao Paulo"
},
"servico": [
{
"codigo": "1.05",
"codigoTributacao": "1.05",
"discriminacao": "Licenca de uso de software e suporte tecnico mensal.",
"cnae": "6203100",
"codigoCidadeIncidencia": "3550308",
"descricaoCidadeIncidencia": "SAO PAULO",
"iss": {
"tipoTributacao": 6,
"exigibilidade": 1,
"retido": false,
"aliquota": 2.9
},
"valor": {
"servico": 1500,
"descontoCondicionado": 0,
"descontoIncondicionado": 0
}
}
]
}
]São Paulo checklist
- Send the customer’s full address, including ZIP code and district.
- The service code must be an item accepted by City Hall.
- The ISS rate must match the service and the provider’s tax regime.
- For a foreign customer, some providers accept the foreign document in `cpfCnpj`.