> For the complete documentation index, see [llms.txt](https://docs.cnpj.ws/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cnpj.ws/en/modelos-de-dados/regimes-tributarios.md).

# Tax Regimes

Starting in 2021, the RFB provides information on the tax regime of legal entities, disclosed annually.

The data is extracted from the Fiscal Accounting Bookkeeping (ECF). Rarely, when due to special situations or the existence of Partnerships in Participation (SCP), there is more than one bookkeeping submission in the year with different taxation forms or domicile in more than one city, there will be more than one record for the CNPJ.

Remember that legal entities opting for Simples Nacional, public agencies, autarchies, and public foundations are exempt from submitting the ECF. Inactive legal entities also do not need to send the ECF, provided they have not carried out any activity during the entire calendar year.

Below is the data model for tax regimes:

| Field                 | Type | Description        |
| --------------------- | :--: | ------------------ |
| ano                   |   S  | Year of Assessment |
| regime\_tributario    |   S  | Regime             |
| forma\_de\_tributacao |   S  | Form of Taxation   |

The Receita provides this data always in the year following the ECF submission.

{% hint style="warning" %}
**Attention** Information regarding tax regimes is only available in the Commercial API
{% endhint %}


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