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fix(danfse): apresentar IBS/CBS e totais conforme XML autorizado e Anexo I (#118) #127

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fix(danfse): apresentar IBS/CBS e totais conforme XML autorizado e Anexo I (#118) #127

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e027112
fix(danfse): align IBS CBS and NFS-e totals with authorized XML (#118)
vitormattos Oct 12, 2026
d41ee5d
fix(danfse): preserve public totals model keys while rendering author…
vitormattos Oct 12, 2026
8f83532
fix(danfse): omit IBS base reductions when authorized group is absent…
vitormattos Oct 12, 2026
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88 changes: 71 additions & 17 deletions src/Danfse/DanfseTemplate.php
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Original file line number Diff line number Diff line change
Expand Up @@ -92,6 +92,10 @@ public function buildData(array $nfse): array
$ibsCbs = $this->node($infNfse, 'IBSCBS');
$ibsCbsValores = $this->node($ibsCbs, 'valores');
$ibsCbsTotais = $this->node($ibsCbs, 'totCIBS');
$ibsTotal = $this->val($ibsCbsTotais, 'gIBS', 'vIBSTot');
$cbsTotal = $this->val($ibsCbsTotais, 'gCBS', 'vCBS');
$incidenceCode = $this->val($ibsCbs, 'cLocalidadeIncid');
$dpsDiscounts = $this->node($valores, 'vDescCondIncond');

$id = $this->val($infNfse, 'Id');
$chaveAcesso = str_starts_with($id, 'NFS') ? substr($id, 3) : $id;
Expand Down Expand Up @@ -190,12 +194,19 @@ public function buildData(array $nfse): array
],

'totais' => [
'valor_servico' => $this->formatter->currency($this->val($valores, 'vServPrest', 'vServ')),
'desconto_condicionado' => $this->currencyOrDash($this->val($tribMun, 'vDescCond')),
'desconto_incondicionado' => $this->currencyOrDash($this->val($tribMun, 'vDescIncond')),
'issqn_retido' => ($this->val($authorizedValues, 'vISSQN') !== '' && ($this->val($tribMun, 'tpRetISSQN') ?: '1') !== '1')
? $this->formatter->currency($this->val($authorizedValues, 'vISSQN'))
: '-',
'valor_servico' => $this->formatter->currency($this->val($valores, 'vServPrest', 'vServ')),
'desconto_condicionado' => $this->currencyOrDash($this->val($dpsDiscounts, 'vDescCond')),
'desconto_incondicionado' => $this->currencyOrDash($this->val($dpsDiscounts, 'vDescIncond')),
// This field is calculated by SEFIN and exists in the authorized
// NFS-e. Do not recalculate it from partially provided retentions.
'total_retencoes' => $this->currencyOrDash($this->val($authorizedValues, 'vTotalRet')),
// Historical buildData() keys are retained for consumers and
// golden contracts. The DANFSe itself prints vTotalRet as the
// authoritative total rather than any partial DPS sum.
'issqn_retido' => (
$this->val($authorizedValues, 'vISSQN') !== ''
&& ($this->val($tribMun, 'tpRetISSQN') ?: '1') !== '1'
) ? $this->currencyOrDash($this->val($authorizedValues, 'vISSQN')) : '-',
'retencoes_federais' => $this->sumCurrency(
$this->val($tribFed, 'vRetIRRF'),
$this->val($tribFed, 'vRetCP'),
Expand All @@ -205,7 +216,7 @@ public function buildData(array $nfse): array
$this->val($tribFed, 'piscofins', 'vPis'),
$this->val($tribFed, 'piscofins', 'vCofins'),
),
'valor_liquido' => $this->formatter->currency($this->val($infNfse, 'valores', 'vLiq')),
'valor_liquido' => $this->currencyOrDash($this->val($authorizedValues, 'vLiq')),
],

'totais_tributos' => [
Expand All @@ -219,25 +230,51 @@ public function buildData(array $nfse): array
$this->val($infDps, 'IBSCBS', 'valores', 'trib', 'gIBSCBS', 'CST'),
$this->val($infDps, 'IBSCBS', 'valores', 'trib', 'gIBSCBS', 'cClassTrib'),
),
'indicador_operacao' => $this->val($infDps, 'IBSCBS', 'cIndOp') ?: '-',
'indicador_operacao' => $this->joinedOrDash(
$this->val($infDps, 'IBSCBS', 'cIndOp'),
$incidenceCode,
$this->val($ibsCbs, 'xLocalidadeIncid'),
$this->ufForIbge($incidenceCode),
),
// Public buildData() key retained for consumers of the data
// model; HTML uses the complete official indicator field.
'localidade_incidencia' => $this->val($ibsCbs, 'xLocalidadeIncid')
?: $this->val($ibsCbs, 'cLocalidadeIncid')
?: $incidenceCode
?: '-',
'exclusoes_reducoes' => $this->sumCurrency(
$this->val($infNfse, 'valores', 'vISSQN'),
// NT008 explicitly displays this sum of XML components. It
// does not authorize fresh IBS/CBS or ISS tax calculation.
'exclusoes_reducoes' => $ibsCbs === [] ? '-' : $this->sumCurrency(
$this->val($dpsDiscounts, 'vDescIncond'),
$this->val($ibsCbsValores, 'vCalcReeRepRes'),
$this->val($authorizedValues, 'vISSQN'),
$this->val($tribFed, 'piscofins', 'vPis'),
$this->val($tribFed, 'piscofins', 'vCofins'),
),
'base_calculo' => $this->currencyOrDash($this->val($ibsCbsValores, 'vBC')),
'reducao_aliquotas' => $this->joinedOrDash(
$this->percentOrDash($this->val($ibsCbsValores, 'uf', 'pRedAliqUF')),
$this->percentOrDash($this->val($ibsCbsValores, 'mun', 'pRedAliqMun')),
$this->percentOrDash($this->val($ibsCbsValores, 'fed', 'pRedAliqCBS')),
),
'aliquota_ibs' => $this->joinedOrDash(
$this->percentOrDash($this->val($ibsCbsValores, 'uf', 'pIBSUF')),
$this->percentOrDash($this->val($ibsCbsValores, 'mun', 'pIBSMun')),
),
'aliquota_ibs_uf' => $this->percentOrDash($this->val($ibsCbsValores, 'uf', 'pIBSUF')),
'aliquota_ibs_municipal' => $this->percentOrDash($this->val($ibsCbsValores, 'mun', 'pIBSMun')),
'aliquota_efetiva_municipal' => $this->percentOrDash($this->val($ibsCbsValores, 'mun', 'pAliqEfetMun')),
'valor_ibs_municipal' => $this->currencyOrDash($this->val($ibsCbsTotais, 'gIBS', 'gIBSMunTot', 'vIBSMun')),
'aliquota_efetiva_estadual' => $this->percentOrDash($this->val($ibsCbsValores, 'uf', 'pAliqEfetUF')),
'valor_ibs_estadual' => $this->currencyOrDash($this->val($ibsCbsTotais, 'gIBS', 'gIBSUFTot', 'vIBSUF')),
'aliquota_cbs' => $this->percentOrDash($this->val($ibsCbsValores, 'fed', 'pCBS')),
'total_ibs' => $this->currencyOrDash($this->val($ibsCbsTotais, 'gIBS', 'vIBSTot')),
'total_cbs' => $this->currencyOrDash($this->val($ibsCbsTotais, 'gCBS', 'vCBS')),
'total_ibs_cbs' => $ibsCbs === [] ? '-' : $this->sumCurrency(
$this->val($ibsCbsTotais, 'gIBS', 'vIBSTot'),
$this->val($ibsCbsTotais, 'gCBS', 'vCBS'),
),
'aliquota_efetiva_cbs' => $this->percentOrDash($this->val($ibsCbsValores, 'fed', 'pAliqEfetCBS')),
'total_ibs' => $this->currencyOrDash($ibsTotal),
'total_cbs' => $this->currencyOrDash($cbsTotal),
// An absent amount is not proof of zero. Two explicit amounts
// (including literal zero) are required for a displayed sum.
'total_ibs_cbs' => $ibsTotal !== '' && $cbsTotal !== ''
? $this->sumCurrency($ibsTotal, $cbsTotal)
: '-',
'valor_total_nfse' => $this->currencyOrDash($this->val($ibsCbsTotais, 'vTotNF')),
],

Expand Down Expand Up @@ -343,6 +380,23 @@ private function locationWithUfAndCountry(string $city, string $ibge, string $co
. ($country !== '' ? $country : '-');
}

/**
* Derive the UF only from an explicitly authorized, recognized IBGE code.
*/
private function ufForIbge(string $code): string
{
if (preg_match('/^\\d{7}$/D', $code) !== 1) {
return '-';
}

$name = Municipios::lookup($code);
if ($name === $code || !str_contains($name, ' - ')) {
return '-';
}

return substr($name, (int) strrpos($name, ' - ') + 3);
}

private function formattedNbs(string $code): string
{
if (preg_match('/^\\d{9}$/D', $code) !== 1) {
Expand Down
73 changes: 18 additions & 55 deletions src/Danfse/HTMLTemplate.php
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Original file line number Diff line number Diff line change
Expand Up @@ -374,68 +374,31 @@
</table>
</div>

<!-- Tributação IBS / CBS (NT 008 v1.02) -->
<!-- Tributação IBS/CBS: Anexo I grid and official authorized XML fields -->
<div class="bordered-section">
<table>
<tr>
<td class="section-header">
<span class="section-title">TRIBUTAÇÃO IBS / CBS</span>
</td>
<td>
<span class="label">CST / cClassTrib</span>
<span class="value"><?= $data['ibs_cbs']['cst_classificacao'] ?></span>
</td>
<td>
<span class="label">Indicador de Operação</span>
<span class="value"><?= $data['ibs_cbs']['indicador_operacao'] ?></span>
</td>
<td>
<span class="label">Localidade de Incidência</span>
<span class="value"><?= $data['ibs_cbs']['localidade_incidencia'] ?></span>
</td>
<td class="section-header"><span class="section-title">TRIBUTAÇÃO IBS / CBS</span></td>
<td><span class="label">CST / cClassTrib</span><span class="value"><?= $data['ibs_cbs']['cst_classificacao'] ?></span></td>
<td colspan="2"><span class="label">Indicador de Operação / Código IBGE / Município Incidência / Sigla UF</span><span class="value"><?= $data['ibs_cbs']['indicador_operacao'] ?></span></td>
</tr>
<tr>
<td>
<span class="label">Exclusões e Reduções da Base de Cálculo</span>
<span class="value"><?= $data['ibs_cbs']['exclusoes_reducoes'] ?></span>
</td>
<td>
<span class="label">Base de Cálculo</span>
<span class="value"><?= $data['ibs_cbs']['base_calculo'] ?></span>
</td>
<td>
<span class="label">Alíquota IBS UF</span>
<span class="value"><?= $data['ibs_cbs']['aliquota_ibs_uf'] ?></span>
</td>
<td>
<span class="label">Alíquota IBS Município</span>
<span class="value"><?= $data['ibs_cbs']['aliquota_ibs_municipal'] ?></span>
</td>
<td><span class="label">Exclusões e Reduções da Base de Cálculo</span><span class="value"><?= $data['ibs_cbs']['exclusoes_reducoes'] ?></span></td>
<td><span class="label">Base de Cálculo Após Exclusões e Reduções</span><span class="value"><?= $data['ibs_cbs']['base_calculo'] ?></span></td>
<td><span class="label">Red. Alíquota IBS / Red. Alíquota CBS</span><span class="value"><?= $data['ibs_cbs']['reducao_aliquotas'] ?></span></td>
<td><span class="label">Alíquota - IBS UF / IBS Mun</span><span class="value"><?= $data['ibs_cbs']['aliquota_ibs'] ?></span></td>
</tr>
<tr>
<td>
<span class="label">Reduções de Alíquota IBS/CBS</span>
<span class="value">-</span>
</td>
<td>
<span class="label">Alíquota CBS</span>
<span class="value"><?= $data['ibs_cbs']['aliquota_cbs'] ?></span>
</td>
<td>
<span class="label">Total IBS</span>
<span class="value"><?= $data['ibs_cbs']['total_ibs'] ?></span>
</td>
<td>
<span class="label">Total CBS</span>
<span class="value"><?= $data['ibs_cbs']['total_cbs'] ?></span>
</td>
<td><span class="label">Alíq. Efetiva Municipal - IBS</span><span class="value"><?= $data['ibs_cbs']['aliquota_efetiva_municipal'] ?></span></td>
<td><span class="label">Valor Apurado Municipal - IBS</span><span class="value"><?= $data['ibs_cbs']['valor_ibs_municipal'] ?></span></td>
<td><span class="label">Alíq. Efetiva Estadual - IBS</span><span class="value"><?= $data['ibs_cbs']['aliquota_efetiva_estadual'] ?></span></td>
<td><span class="label">Valor Apurado Estadual - IBS</span><span class="value"><?= $data['ibs_cbs']['valor_ibs_estadual'] ?></span></td>
</tr>
<tr>
<td colspan="3"></td>
<td>
<span class="label">Valor Total da NFS-e c/ IBS/CBS</span>
<span class="value"><?= $data['ibs_cbs']['valor_total_nfse'] ?></span>
</td>
<td><span class="label">Valor Total Apurado - IBS</span><span class="value"><?= $data['ibs_cbs']['total_ibs'] ?></span></td>
<td><span class="label">Alíquota - CBS</span><span class="value"><?= $data['ibs_cbs']['aliquota_cbs'] ?></span></td>
<td><span class="label">Alíquota Efetiva - CBS</span><span class="value"><?= $data['ibs_cbs']['aliquota_efetiva_cbs'] ?></span></td>
<td><span class="label">Valor Total Apurado - CBS</span><span class="value"><?= $data['ibs_cbs']['total_cbs'] ?></span></td>
</tr>
</table>
</div>
Expand All @@ -450,9 +413,9 @@
<td><span class="label">Desconto Condicionado</span><span class="value"><?= $data['totais']['desconto_condicionado'] ?></span></td>
</tr>
<tr>
<td><span class="label">Retenções Federais</span><span class="value"><?= $data['totais']['retencoes_federais'] ?></span></td>
<td><span class="label">Total das Retenções (ISSQN / Federais)</span><span class="value"><?= $data['totais']['total_retencoes'] ?></span></td>
<td><span class="label">VALOR LÍQUIDO DA NFS-e</span><span class="value"><?= $data['totais']['valor_liquido'] ?></span></td>
<td><span class="label">ISSQN Retido / Total IBS/CBS</span><span class="value"><?= $data['totais']['issqn_retido'] ?> / <?= $data['ibs_cbs']['total_ibs_cbs'] ?></span></td>
<td><span class="label">Total do IBS/CBS</span><span class="value"><?= $data['ibs_cbs']['total_ibs_cbs'] ?></span></td>
<td class="total-emphasis"><span class="label">VALOR LÍQUIDO DA NFS-e + IBS/CBS</span><span class="value value-highlight"><?= $data['ibs_cbs']['valor_total_nfse'] ?></span></td>
</tr>
</table>
Expand Down
93 changes: 93 additions & 0 deletions tests/Unit/Danfse/DanfseTemplateTest.php
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Original file line number Diff line number Diff line change
Expand Up @@ -135,6 +135,99 @@ public function testAuthorizedMunicipalTotalsUseNfseValuesNotDpsTaxFlags(): void
self::assertSame('R$ 630,00', $data['tributacao_municipal']['issqn_apurado']);
}

public function testIbsCbsFullGridUsesOnlyAuthorizedAmountsAndRates(): void
{
$nfse = $this->fixtureNfseData();
$authorized = & $nfse['infNFSe'];
$dps = & $authorized['DPS']['infDPS'];
$dps['valores']['vDescCondIncond'] = ['vDescIncond' => '10.00', 'vDescCond' => '5.00'];
$authorized['valores']['vISSQN'] = '7.00';
$authorized['valores']['vTotalRet'] = '123.45';
$authorized['IBSCBS'] = [
'cLocalidadeIncid' => '3303302',
'xLocalidadeIncid' => 'Niterói',
'valores' => [
'vBC' => '1450.00',
'vCalcReeRepRes' => '20.00',
'uf' => ['pRedAliqUF' => '0.00', 'pIBSUF' => '0.10', 'pAliqEfetUF' => '0.10'],
'mun' => ['pRedAliqMun' => '0.00', 'pIBSMun' => '0.05', 'pAliqEfetMun' => '0.05'],
'fed' => ['pRedAliqCBS' => '0.00', 'pCBS' => '0.90', 'pAliqEfetCBS' => '0.90'],
],
'totCIBS' => [
'vTotNF' => '1515.75',
'gIBS' => [
'vIBSTot' => '2.25',
'gIBSMunTot' => ['vIBSMun' => '0.75'],
'gIBSUFTot' => ['vIBSUF' => '1.50'],
],
'gCBS' => ['vCBS' => '13.50'],
],
];
$dps['IBSCBS']['cIndOp'] = '010101';

$template = new DanfseTemplate();
$data = $template->buildData($nfse);
self::assertSame('010101 / 3303302 / Niterói / RJ', $data['ibs_cbs']['indicador_operacao']);
self::assertSame('R$ 91,75', $data['ibs_cbs']['exclusoes_reducoes']);
self::assertSame('0.00% / 0.00% / 0.00%', $data['ibs_cbs']['reducao_aliquotas']);
self::assertSame('0.10% / 0.05%', $data['ibs_cbs']['aliquota_ibs']);
self::assertSame('0.05%', $data['ibs_cbs']['aliquota_efetiva_municipal']);
self::assertSame('R$ 0,75', $data['ibs_cbs']['valor_ibs_municipal']);
self::assertSame('0.10%', $data['ibs_cbs']['aliquota_efetiva_estadual']);
self::assertSame('R$ 1,50', $data['ibs_cbs']['valor_ibs_estadual']);
self::assertSame('0.90%', $data['ibs_cbs']['aliquota_efetiva_cbs']);
self::assertSame('R$ 15,75', $data['ibs_cbs']['total_ibs_cbs']);
self::assertSame('R$ 123,45', $data['totais']['total_retencoes']);
self::assertSame('R$ 10,00', $data['totais']['desconto_incondicionado']);
self::assertSame('R$ 5,00', $data['totais']['desconto_condicionado']);

$html = $template->render($nfse, new DanfseConfig());
self::assertStringContainsString('Valor Apurado Municipal - IBS', $html);
self::assertStringContainsString('Valor Apurado Estadual - IBS', $html);
self::assertStringContainsString('Alíquota Efetiva - CBS', $html);
self::assertStringContainsString('Total das Retenções (ISSQN / Federais)', $html);
}

public function testAbsentIbsOrCbsAmountIsNotTreatedAsRealZero(): void
{
$nfse = $this->fixtureNfseData();
$nfse['infNFSe']['IBSCBS']['totCIBS']['gIBS']['vIBSTot'] = '0.00';
$template = new DanfseTemplate();
self::assertSame('-', $template->buildData($nfse)['ibs_cbs']['total_ibs_cbs']);

$nfse['infNFSe']['IBSCBS']['totCIBS']['gCBS']['vCBS'] = '0.00';
self::assertSame('R$ 0,00', $template->buildData($nfse)['ibs_cbs']['total_ibs_cbs']);
}

public function testLegacyXmlWithoutIbsCbsDoesNotInventIbsExclusions(): void
{
$nfse = $this->fixtureNfseData();
unset($nfse['infNFSe']['IBSCBS']);
// The old DPS can still contain PIS/COFINS amounts. Without any
// authorized IBS/CBS block they are not a new IBS base reduction.
$nfse['infNFSe']['DPS']['infDPS']['valores']['trib']['tribFed']['piscofins']['vPis'] = '12.25';

$model = (new DanfseTemplate())->buildData($nfse);
self::assertSame('-', $model['ibs_cbs']['exclusoes_reducoes']);
self::assertSame('-', $model['ibs_cbs']['base_calculo']);
}

public function testAuthorizedTotalRetentionNeverComesFromPartialDpsSum(): void
{
$nfse = $this->fixtureNfseData();
$dps = & $nfse['infNFSe']['DPS']['infDPS'];
$dps['valores']['trib']['tribFed']['vRetIRRF'] = '99.99';

$template = new DanfseTemplate();
self::assertSame('-', $template->buildData($nfse)['totais']['total_retencoes']);

$nfse['infNFSe']['valores']['vTotalRet'] = '0.00';
self::assertSame('R$ 0,00', $template->buildData($nfse)['totais']['total_retencoes']);

$nfse['infNFSe']['valores']['vTotalRet'] = '78.90';
self::assertSame('R$ 78,90', $template->buildData($nfse)['totais']['total_retencoes']);
}

public function testDescriptionPreservesNewlinesWithoutRenderingMarkup(): void
{
$nfse = $this->fixtureNfseData();
Expand Down
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