diff --git a/addons/br/nfse/invoices.go b/addons/br/nfse/invoices.go
index aeafb36b..ec4946a6 100644
--- a/addons/br/nfse/invoices.go
+++ b/addons/br/nfse/invoices.go
@@ -7,6 +7,11 @@ import (
 	"github.com/invopop/validation"
 )
 
+const (
+	// FiscalIncentiveDefault is the default value for the fiscal incentive extenstion
+	FiscalIncentiveDefault = "2" // No incentiva
+)
+
 func validateInvoice(inv *bill.Invoice) error {
 	if inv == nil {
 		return nil
@@ -57,6 +62,7 @@ func validateSupplier(value interface{}) error {
 			tax.ExtensionsRequires(
 				ExtKeySimplesNacional,
 				ExtKeyMunicipality,
+				ExtKeyFiscalIncentive,
 			),
 			validation.Skip,
 		),
@@ -77,3 +83,16 @@ func validateSupplierAddress(value interface{}) error {
 		validation.Field(&obj.Code, validation.Required),
 	)
 }
+
+func normalizeSupplier(sup *org.Party) {
+	if sup == nil {
+		return
+	}
+
+	if !sup.Ext.Has(ExtKeyFiscalIncentive) {
+		if sup.Ext == nil {
+			sup.Ext = make(tax.Extensions)
+		}
+		sup.Ext[ExtKeyFiscalIncentive] = FiscalIncentiveDefault
+	}
+}
diff --git a/addons/br/nfse/invoices_test.go b/addons/br/nfse/invoices_test.go
index c9eb3a58..222097bd 100644
--- a/addons/br/nfse/invoices_test.go
+++ b/addons/br/nfse/invoices_test.go
@@ -164,4 +164,69 @@ func TestSuppliersValidation(t *testing.T) {
 			assert.NotContains(t, err.Error(), "addresses: (0:")
 		}
 	})
+
+	t.Run("validates extensions", func(t *testing.T) {
+		sup := new(org.Party)
+		inv := &bill.Invoice{
+			Supplier: sup,
+		}
+		err := addon.Validator(inv)
+		if assert.Error(t, err) {
+			assert.Contains(t, err.Error(), "br-nfse-simples-nacional: required")
+			assert.Contains(t, err.Error(), "br-nfse-municipality: required")
+			assert.Contains(t, err.Error(), "br-nfse-fiscal-incentive: required")
+		}
+
+		sup.Ext = tax.Extensions{
+			nfse.ExtKeySimplesNacional: "1",
+			nfse.ExtKeyMunicipality:    "12345678",
+			nfse.ExtKeyFiscalIncentive: "2",
+		}
+		err = addon.Validator(inv)
+		if assert.Error(t, err) {
+			assert.NotContains(t, err.Error(), "br-nfse-simples-nacional: required")
+			assert.NotContains(t, err.Error(), "br-nfse-municipality: required")
+			assert.NotContains(t, err.Error(), "br-nfse-fiscal-incentive: required")
+		}
+	})
+}
+
+func TestSuppliersNormalization(t *testing.T) {
+	addon := tax.AddonForKey(nfse.V1)
+
+	tests := []struct {
+		name     string
+		supplier *org.Party
+		out      tax.ExtValue
+	}{
+		{
+			name:     "no supplier",
+			supplier: nil,
+		},
+		{
+			name:     "sets default fiscal incentive",
+			supplier: &org.Party{},
+			out:      "2",
+		},
+		{
+			name: "does not override fiscal incentive",
+			supplier: &org.Party{
+				Ext: tax.Extensions{
+					nfse.ExtKeyFiscalIncentive: "1",
+				},
+			},
+			out: "1",
+		},
+	}
+	for _, ts := range tests {
+		t.Run(ts.name, func(t *testing.T) {
+			inv := &bill.Invoice{Supplier: ts.supplier}
+			addon.Normalizer(inv)
+			if ts.supplier == nil {
+				assert.Nil(t, inv.Supplier)
+			} else {
+				assert.Equal(t, ts.out, inv.Supplier.Ext[nfse.ExtKeyFiscalIncentive])
+			}
+		})
+	}
 }
diff --git a/addons/br/nfse/nfse.go b/addons/br/nfse/nfse.go
index cb94c9ac..4497e0bc 100644
--- a/addons/br/nfse/nfse.go
+++ b/addons/br/nfse/nfse.go
@@ -28,6 +28,7 @@ func newAddon() *tax.AddonDef {
 		Extensions: extensions,
 		Identities: identities,
 		Validator:  validate,
+		Normalizer: normalize,
 	}
 }
 
@@ -42,3 +43,10 @@ func validate(doc any) error {
 	}
 	return nil
 }
+
+func normalize(doc any) {
+	switch obj := doc.(type) {
+	case *bill.Invoice:
+		normalizeSupplier(obj.Supplier)
+	}
+}
diff --git a/regimes/br/README.md b/regimes/br/README.md
index 7543e630..f9d4e34b 100644
--- a/regimes/br/README.md
+++ b/regimes/br/README.md
@@ -132,10 +132,10 @@ For example:
 
 Report whether the party benefits from a fiscal incentive using the `br-nfse-fiscal-incentive` extension set to any of these codes:
 
-| Code | Description             |
-| ---- | ----------------------- |
-| `1`  | Has incentive           |
-| `2`  | Does not have incentive |
+| Code | Description                       |
+| ---- | --------------------------------- |
+| `1`  | Has incentive                     |
+| `2`  | Does not have incentive (Default) |
 
 For example: