Withholdings at Source

Withholdings are taxes retained by the payer (customer) that must be tracked, reported, and offset.

Withholding Types

Tax	Description
ISS	Withheld by the service recipient
IRRF	Withholding income tax
CSRF	PIS + COFINS + CSLL combined (4.65%)
INSS	Social security contribution

Withholding Fields

Field	Description
Invoice	Source invoice
NF-e	Related fiscal invoice
Tax type	Which tax was withheld
Base (cents)	Calculation base
Rate	Withheld percentage
Amount (cents)	Withheld amount
Withholder	Entity that withheld (usually the billing account)
Competence month/year	Accounting period
Status	Withholding status
Offset (cents)	Amount already used to deduct taxes

Withholding Status

Status	Description
retained	Recorded, not yet offset
compensated	Fully offset
partially_compensated	Partially offset

Flow

1. Creation: Automatically generated from the tax calculation of each invoice
2. Retention: The amount is withheld by the customer at the time of payment
3. Tracking: Stored by competence month/year
4. Offset: Applied to reduce the tax liability in subsequent periods
5. Reconciliation: Reported in tax filings

Configuration per Customer

Each billing account can have individual withholding flags:

• withholdIss — Withhold ISS
• withholdIrrf — Withhold IRRF
• withholdCsrf — Withhold CSRF (PIS/COFINS/CSLL)
• withholdInss — Withhold INSS

These flags override the default behavior of tax rules.