CST IBS/CBS

Check if a CST-IBS/CBS (Código de Situação Tributária do IBS e da CBS) exists in the official table, the code the field CST of the group IBSCBS carries in the electronic fiscal documents of the tax reform (Lei Complementar nº 214/2025): NF-e, NFC-e, CT-e, NFS-e and the others.

• The codes in force are 000, 010, 011, 200, 220, 221, 222, 400, 410, 510, 515, 550, 620, 800, 810, 811, 820 and 830.
• It is a function of its own, not a tax of isValidCst: IBS and CBS share one table, its 3 digit codes collide with the ICMS origin plus Tabela B form (000, 200), and isValidCst without a tax accepts a code of any table, so adding this one would change what that default accepts.
• Accepts a string of bare digits with optional surrounding whitespace, or a non-negative safe integer. The field is numeric with 3 digits and has no mask, so any other string is rejected instead of having its digits picked out.
• A value narrower than 3 digits is left padded with zeros, as a string or as a number, since the codes start with zeros a numeric field drops: 0, '0' and '000' are all the code 000.

import { isValidCstIbsCbs } from '@brazilian-utils/brazilian-utils';

isValidCstIbsCbs('000'); // true
isValidCstIbsCbs(410); // true
isValidCstIbsCbs(10); // true (padded to '010')
isValidCstIbsCbs('100'); // false
isValidCstIbsCbs('cst200'); // false (not a documented form)
isValidCstIbsCbs(-200); // false (not a non-negative safe integer)

Look a CST-IBS/CBS up and get the description the official CST table gives it. The result is a CstIbsCbs record: { code, description }.

• Same table and input rules as isValidCstIbsCbs. Returns null when the code is unknown or the value is not in a documented form.

import { getCstIbsCbs } from '@brazilian-utils/brazilian-utils';

getCstIbsCbs('000'); // { code: '000', description: 'Tributação integral' }
getCstIbsCbs(410); // { code: '410', description: 'Imunidade e não incidência' }
getCstIbsCbs(10); // { code: '010', description: 'Tributação com alíquotas uniformes' }
getCstIbsCbs('100'); // null
getCstIbsCbs('cst200'); // null (not a documented form)