CST and cClassTrib table of the tax reform: look up the 173 official codes

The CST has 3 digits and shows the type of taxation of the item, such as full taxation, reduced rate, exemption or suspension. The cClassTrib has 6 digits and details the situation inside a CST, tied to a provision of LC 214/2025. In version 1.70 there are 18 CST and 173 cClassTrib, and each code belongs to one CST. The first three digits of the cClassTrib repeat the CST.

In the IBS and CBS group of each item of the NF-e and the NFC-e: the CST is field UB13 (3 digits) and the cClassTrib is field UB14 (6 digits) of the layout, according to Technical Note 2025.002-RTC.

One of each. In the layout of the technical note, UB13 and UB14 have occurrence 1-1 in the IBS and CBS group of the item. If an invoice has items with different treatments, each item carries its own pair of codes.

In v.1.70, yes: in all 173 codes the first three digits match the CST. The technical note also rejects the invoice when the cClassTrib is incompatible with the CST reported, with message 1024.

The current version is v.1.70 of Technical Bulletin 2025.002, published on 01/10/2026, with 173 cClassTrib codes and 18 CST. The National NF-e Portal lists 11 releases of the table, from 07/12/2024 to 01/10/2026, and the technical note warns that the table may change. v.1.60, from 23/06/2026, had 164 codes, and v.1.70 added 9. Before you set up, check whether there is a version above v.1.70.

The company, with support from the accountant and the legal team. Choosing the code is the client's tax decision. DFSpro sets up SAP to apply the decision and proves, with test documents, that the system records what was decided.

No. For each code, the table gives the rate type and the IBS and CBS reduction percentage: 0% is no reduction and 100% is full reduction. The rate applied to the operation depends on the law and on the company's decision.

Because art. 60 of LC 214/2025 requires an electronic tax document for these operations, and the technical note requires CST and cClassTrib in the IBS and CBS group of the item. That is why the table has CST for exemption (400), immunity and non-incidence (410) and suspension (550). Art. 60 also gives the information on the document a declaratory nature, which amounts to a confession of the amount due.

The invoice may be rejected or go out with a code that does not match the operation. The technical note rejects, for example, a cClassTrib that does not exist (1023), is incompatible with the CST (1024) or is not allowed in the document model (1025). Checking what is configured against the current version avoids finding the problem at issuing time.

They link the code to the item groups. In the CST, 1 means the group is required and 0 that it is not allowed. In the cClassTrib, indicators such as ind_gTribRegular and ind_gEstornoCred condition specific groups. ind_gCredPresOper equal to 1 allows the presumed credit, without requiring it. In v.1.70, 31 codes have ind_gTribRegular equal to 1.

In version 1.70, three codes (220001, 220002 and 220003) carry an end of validity on 01/01/2026, the same date as the start. The release of 23/06/2026 added 221002, 221003 and 221004, with equivalent names, under CST 221. What to do with master data or invoices that use an ended code is the company's decision, with the accountant.

It is the article of Complementary Law 214/2025 that the cClassTrib code matches. The law is the primary source, and the full text is on the website of Planalto. For the general context, see consumption tax reform.

For the normal regime (CRT 3), Technical Note 2025.002-RTC v1.52 rejects an invoice without the IBS and CBS group when issued from 01/07/2026 in testing and from 03/08/2026 in production. For issuers with CRT 1, 2 and 4 (Simples Nacional, sublimit excess and MEI), the technical note plans to implement the rule in production from 04/01/2027.

Through CST 620, with seven codes in v.1.70: fuels (620001), with withholding (620002 and 620003), a blend of EAC with gasoline A above or below the mandatory percentage (620004 and 620005) and other cases. Technical note v1.50 reworked the layout for single-stage fuel taxation. Art. 172 of LC 214/2025 makes IBS and CBS apply only once on the fuels listed, and art. 180 forbids credit on purchases for resale.

The technical note has debit and credit note purposes and a compatibility table. For example, a loss in stock (tpNFDebito 07) requires cClassTrib 410030, and removal from the Simples Nacional (08) requires 811003. A combination outside the table is rejected. Fine and interest (04) and advance payment (06) do not limit the cClassTrib.

The spreadsheet has one column per tax document (NF-e, NFC-e, CT-e, NFS-e and others), marked with 1 for the documents the code applies to. In v.1.70, 73 of the 173 codes are marked for the NFS-e. For the NFS-e, see the national NFS-e standard in SAP, which covers the combination with the NBS.

The table is published by the National NF-e Portal and applies to any environment, with GUEPARDO Tax or without it. It serves as a reference to check what is configured. NTT DATA owns the product, and DFSpro sells it as an Authorized Channel. What the product does with the table is in the NTT DATA documentation.

Six points: the table version, whether the CST exists, whether the cClassTrib exists and belongs to the CST, whether the document model accepts the code, which item groups the indicators require and whether the code is valid on the document date. The decision on the code itself remains the company's.

We map the company's operations with its tax team and record the code the company decided on for each one. We set up SAP and prove the result with test documents, leaving the evidence recorded. The base is in tax master data in SAP.

The list of operations the company carries out (sale, purchase, service, import, transfer), the tax decisions already made for them and access to the SAP test environment. If part of this does not exist yet, the conversation starts with mapping the scenario, through the contact page of DFSpro.