> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/tomador-de-servicos.md). # Tomador de Serviços O tomador de serviços é a pessoa física ou jurídica que contrata, recebe ou se beneficia de uma atividade prestada por terceiros. No ecossistema da NFS-e (Nota Fiscal de Serviços Eletrônica), ele equivale à figura do adquirente (o comprador ou cliente da operação).\ \ É com base nos dados do tomador que o sistema define fatores críticos como o local de tributação, a responsabilidade tributária e a apropriação de créditos.

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