CFOP – Código Fiscal de Operação e Prestação (Fiscal Code of Operations and Services)
Before I show you some hints on the CFOP configuration on SAP, let me introduce first a little bit about the CFOP concept.
The Brazilian Tax System is formed by several codes that are used to organize and facilitate the companies' statements. CFOP is one of them.
The CFOP is a code defined by the Brazilian authorities that describes the type of business transaction.
A CFOP code contains information on the good’s origin as well as the type of operation, such as sales, returns, stock transfers, or services.
The CFOP code must be printed on most notas fiscais and is included in most forms of legal reporting. The CFOP code will define if taxes are involved or noto n the operation and what are the tax rules applied.
You will find below a list of the main CFOP codes categories. Other than these codes there are several other codes with different suffixes that describe subgroups between the categories described below:
1.000 – Entry of goods or acquisition of services within the state:
Are classified in this group, operations or services in which the establishment sender is located in the same unit of the Federation of the recipient.
1.100 - Purchase for industrialization, commercialization or provision of services
1.150 - Transference for industrialization, commercialization or provision of services
1.200 - Sales returns of own production, third party or cancellations of values
1.250 - Purchase of electric energy
1.300 – Acquisition of communication services
1.350 – Acquisition of transportation services
1.400 - Entries of goods subject to tax replacement regime (regime de substituição tributária)
1.450 – Integration systems
1.550 – Operations involving fixed assets and materials for usage or consumption
1.600 – Credit or refunds of ICMS
1.650 - Entries for fuel, oil or no-oil products, and lubricants
1.900 - Other entries for purchases of goods or services
2.000 - Entry of goods or acquisition of services outside the state:
Are classified in this group, operations or services in which the establishment sender is located in a different state than the recipient.
2.100 - Purchase for industrialization, commercialization or provision of services
2.150 - Transference for industrialization, commercialization or provision of services
2.200 - Sales returns of own production, third party or cancellations of values
2.250 - Purchase of electric energy
2.300 – Acquisition of communication services
2.350 – Acquisition of transportation services
2.400 - Entries of goods subject to tax replacement regime (regime de substituição tributária)
2.500 – Entry of goods destined to exportation or devolution
2.550 – Operations involving fixed assets and materials for usage or consumption
2.600 – Credit or refunds of ICMS
2.650 - Entries for fuel, oil or no-oil products, and lubricants
2.900 - Other entries for purchases of goods or services
3.000 - Entry of goods or acquisitions of services from abroad:
Are classified in this group, the entries of goods coming from another country, including those resulting from the acquisition by auction, competition or any other form of alienation promoted by the government. Are also included services that were started abroad.
3.100 - Purchase for industrialization, commercialization or provision of services
3.150 - Transference for industrialization, commercialization or provision of services
3.200 - Sales returns of own production, third party or cancellations of values
3.250 - Purchase of electric energy
3.300 – Acquisition of communication services
3.350 – Acquisition of transportation services
3.400 - Entries of goods subject to tax replacement regime (regime de substituição tributária)
3.500 – Entry of goods destined to exportation or devolution
3.550 – Operations involving fixed assets and materials for usage or consumption
3.600 – Credit or refunds of ICMS
3.650 - Entries of fuel, (oil or no-oil derivatives), and lubricants
3.900 - Other entries for purchases of goods or services
Da saída de mercadorias, bens ou prestação de serviços – states about the output of goods, assets and services redered
5.000 - Output of goods and provision of services within the state:
Are classified in this group, operations or services in which the establishment sender is located in the same unit of the Federation of the recipient.
5.100 – Sales of own production or by third party
5.150 – Transference of own production or by third party
5.200 - Sales returns of own production, third party or cancellations of values
5.250 - Sales of electric energy
5.300 – Provision of communication services
5.350 – Provision of transportation services
5.400 - Exit of goods subject to tax replacement regime (regime de substituição tributária)
5.450 – Integration systems
5.500 – Consignment of goods destined to exportation or devolution
5.550 - Operations involving fixed assets and materials for usage or consumption
5.600 – Credit or fund of ICMS
5.650 – Exits of fuel, (oil or no-oil derivatives), and lubricants
5.900 - Other exits for purchases of goods or services
6000 - Output of goods or acquisition of services outside the state:
Are classified in this group, operations or services in which the establishment sender is located in a different state than the recipient.
6.100 – Sales of own production or by third party
6.150 – Transference of own production or by third party
6.200 - Sales returns of own production, third party or cancellations of values
6.250 - Sales of electric energy
6.300 – Provision of communication services
6.350 – Provision of transportation services
6.400 - Exit of goods subject to tax replacement regime (regime de substituição tributária)
6.500 – Consignment of goods destined to exportation or devolution
6.550 - Operations involving fixed assets and materials for usage or consumption
6.600 – Credit or fund of ICMS
6.650 – Exits of fuel, (oil or no-oil derivatives), and lubricants
6.900 - Other exits for purchases of goods or services
7000 - Output of goods or acquisitions of services from abroad:
Are classified in this group, operations or services in which the customer is located in another country.
7.100 – Sales of own production or by third party
7.150 – Transference of own production or by third party
7.200 - Sales returns of own production, third party or cancellations of values
7.250 - Sales of electric energy
7.300 – Provision of communication services
7.350 – Provision of transportation services
7.400 - Exit of goods subject to tax replacement regime (regime de substituição tributária)
7.500 – Consignment of goods destined to exportation
7.550 - Operations involving fixed assets and materials for usage or consumption
7.600 – Credit or fund of ICMS
7.650 – Exits of fuel (oil or no-oil derivatives) and lubricants
7.900 - Other exits for purchases of goods or services
You will see on my next posting how to configure the CFOP on SAP and how to get it automatically determined on incoming and outgoing operations.
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