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Process

1.1. Normal Process


1.1. Normal Process
1.1. Normal Process
1.1. Normal Process
1.1. Normal Process
1.1. Normal Process
1.1. Normal Process
1.1. Normal Process
1.1.1. Reverse
1.1.1. Reverse
1.1.1. Reverse
1.1.1. Reverse
1.1.1. Reverse
1.1.1. Reverse
1.1.1. Reverse
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2. Tributary Substitution
1.2.1. Reverse
1.2.1. Reverse
1.2.1. Reverse
1.2.1. Reverse
1.2.1. Reverse
1.2.1. Reverse
1.2.1. Reverse
1.2.1. Reverse
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1.3. Import for industrialization
1. Purchase for Industrialization
1.4.1. Goods Receipt in Consignment
1.4.1. Goods Receipt in Consignment
1.4.1. Goods Receipt in Consignment
1.4.1. Goods Receipt in Consignment
1.4.1. Goods Receipt in Consignment
1.4.1. Goods Receipt in Consignment
1.4.1. Goods Receipt in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.2. Symbolic Return of Goods in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.4.3. Consumption of Goods Received Before in Consignment
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.1. Outbound to Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.2. Symbolic Return of Industrialization
1.5.3. Physical Return of Industrialization
1.5.3. Physical Return of Industrialization
1.5.3. Physical Return of Industrialization
1.5.3. Physical Return of Industrialization
1.5.3. Physical Return of Industrialization
1.5. Sub-contracting
1.4. Consignment
1.5.3. Physical Return of Industrialization
1.5.3. Physical Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.5.4. Return of Industrialization
1.6.1. Outbound Transfer
1.6.1. Outbound Transfer
1.6.1. Outbound Transfer
1.6.1. Outbound Transfer
1.6.1. Outbound Transfer
1.6.1. Outbound Transfer
1.6.2. Inbound Transfer
1.6.2. Inbound Transfer
1.6.2. Inbound Transfer
1.6.2. Inbound Transfer
1.6.2. Inbound Transfer
1.6.2. Inbound Transfer
1.7.1. Payment only
1.7.1. Payment only
1.7.1. Payment only
1.7.1. Payment only
1.7.1. Payment only
1.7.1. Payment only
1.7.2. Physical receiving
1.7.2. Physical receiving
1.7.2. Physical receiving
1.7.2. Physical receiving
1.7.2. Physical receiving
1.7.2. Physical receiving
2.1. Purchase for Resale
2.1. Purchase for Resale
2.1. Purchase for Resale
2.1. Purchase for Resale
2.1. Purchase for Resale
2.1. Purchase for Resale
2.1. Purchase for Resale
2.1.1. Return
2.1.1. Return
2.1.1. Return
2.1.1. Return
2.1.1. Return
1.6. Interplant Transfers
1.7.PurchaseforIndustrializationFutureDelivery
2. Purchase for Resale
2.1.1. Return
2.2. Import for Resale
2.2. Import for Resale
2.2. Import for Resale
2.2. Import for Resale
2.2. Import for Resale
2.2. Import for Resale
2.2. Import for Resale
2.3.1. Outbound Transfer
2.3.1. Outbound Transfer
2.3.1. Outbound Transfer
2.3.1. Outbound Transfer
2.3.1. Outbound Transfer
2.3.1. Outbound Transfer
2.3.2. Inbound Transfer
2.3.2. Inbound Transfer
2.3.2. Inbound Transfer
2.3.2. Inbound Transfer
2.3.2. Inbound Transfer
2.3.2. Inbound Transfer
3.1. Purchase for Consumption
3.1. Purchase for Consumption
3.1. Purchase for Consumption
3.1. Purchase for Consumption
3.1. Purchase for Consumption
3.1. Purchase for Consumption
3.1. Purchase for Consumption
3.1.1. Reverse
3.1.1. Reverse
3.1.1. Reverse
3.1.1. Reverse
3.1.1. Reverse
3.1.1. Reverse
3.2.PurchaseforConsumptionTributarySubstituition
3.2.PurchaseforConsumptionTributarySubstituition
3.2.PurchaseforConsumptionTributarySubstituition
3.2.PurchaseforConsumptionTributarySubstituition
3.2.PurchaseforConsumptionTributarySubstituition
3.2.PurchaseforConsumptionTributarySubstituition
3.2.PurchaseforConsumptionTributarySubstituition
3.2.1. Reverse
3.2.1. Reverse
3.2.1. Reverse
3.2.1. Reverse
2.3. Interplant Transfers
3. Purchase for Consumption
3.2.1. Reverse
3.2.1. Reverse
3.2.1. Reverse
3.3. Import for Consumption
3.3. Import for Consumption
3.3. Import for Consumption
3.3. Import for Consumption
3.3. Import for Consumption
3.3. Import for Consumption
3.3. Import for Consumption
3.4.1. Outbound transfer of consumption material
3.4.1. Outbound transfer of consumption material
3.4.1. Outbound transfer of consumption material
3.4.1. Outbound transfer of consumption material
3.4.1. Outbound transfer of consumption material
3.4.1. Outbound transfer of consumption material
3.4.2. Inbound transfer of consumption material
3.4.2. Inbound transfer of consumption material
3.4.2. Inbound transfer of consumption material
3.4.2. Inbound transfer of consumption material
3.4.2. Inbound transfer of consumption material
3.4.2. Inbound transfer of consumption material
4.1. Freight
4.1. Freight
4.1. Freight
4.1. Freight
4.1. Freight
4.1. Freight
4.1. Freight
4.1. Freight
4.1. Freight
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.2.FreightTributarySubstitution
4.3. Communication
4.3. Communication
4.3. Communication
4.3. Communication
4.3. Communication
4.3. Communication
4.3. Communication
4.3. Communication
3.4. Transfer of consumption material
4. Service Purchase
4.3. Communication
4.3. Communication
4.4. Energy
4.4. Energy
4.4. Energy
4.4. Energy
4.4. Energy
4.4. Energy
4.4. Energy
4.4. Energy
4.5.1. Services with normal PIS and COFINS recovering, ISS W, IRRF W, INSS W and
accumulated PCC W.
4.5.1. Services with normal PIS and COFINS recovering, ISS W, IRRF W, INSS W and
accumulated PCC W.
4.5.1. Services with normal PIS and COFINS recovering, ISS W, IRRF W, INSS W and
accumulated PCC W.
4.5.1. Services with normal PIS and COFINS recovering, ISS W, IRRF W, INSS W and
accumulated PCC W.
4.5.1. Services with normal PIS and COFINS recovering, ISS W, IRRF W, INSS W and
accumulated PCC W.
4.5.2. Services with normal PIS and COFINS recovering, IRRF W, INSS W and accumulated
PCC W.
4.5.2. Services with normal PIS and COFINS recovering, IRRF W, INSS W and accumulated
PCC W.
4.5.2. Services with normal PIS and COFINS recovering, IRRF W, INSS W and accumulated
PCC W.
4.5.3. Services with normal PIS and COFINS recovering, IRRF W and accumulated PCC W.
4.5.3. Services with normal PIS and COFINS recovering, IRRF W and accumulated PCC W.
4.5.3. Services with normal PIS and COFINS recovering, IRRF W and accumulated PCC W.
4.5.4. Services with normal PIS and COFINS recovering and, IRRF W.
4.5.5. Services with normal PIS and COFINS recovering, INSS W and accumulated PCC W.
4.5.6. Services with normal PIS and COFINS recovering and INSS W.
4.5.7. Services with normal PIS and COFINS recovering and accumulated PCC W.
4.5.8. Services with normal PIS and COFINS recovering and accumulated ISS W.
4.5.9. Services with ISS W, IRRF W, INSS W and accumulated PCC W.
4.5.9. Services with ISS W, IRRF W, INSS W and accumulated PCC W.
4.5.9. Services with ISS W, IRRF W, INSS W and accumulated PCC W.
4.5.10.ServiceswithISS,INSSW,IRRFWMedicalinsuranceandRPA.
4.5. General Services Purchasing
4.5.10.ServiceswithISS,INSSW,IRRFWMedicalinsuranceandRPA.
4.5.10.ServiceswithISS,INSSW,IRRFWMedicalinsuranceandRPA.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1. Purchase Fixed Assets.
5.1.1. Return
5.1.1. Return
5.1.1. Return
5.1.1. Return
5.1.1. Return
5.1.1. Return
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.PurchaseFixedAssetsTributarySubstitution
5.2.1. Return
5.2.1. Return
5.2.1. Return
5.2.1. Return
5.2.1. Return
5.2.1. Return
5.2.1. Return
5.3. Import for Fixed Assets.
5.3. Import for Fixed Assets.
5.3. Import for Fixed Assets.
5.3. Import for Fixed Assets.
5.3. Import for Fixed Assets.
5.3. Import for Fixed Assets.
5.3. Import for Fixed Assets.
5.4.1. Outbound transfer of fixed assets
5.4.1. Outbound transfer of fixed assets
5.4.1. Outbound transfer of fixed assets
5.4.1. Outbound transfer of fixed assets
5.4.1. Outbound transfer of fixed assets
5.4.1. Outbound transfer of fixed assets
5.4.2. Inbound transfer of fixed assets
5.4.2. Inbound transfer of fixed assets
5.4. Transfer of Fixed Assets.
5. Purchase Fixed Assets
5.4.2. Inbound transfer of fixed assets
5.4.2. Inbound transfer of fixed assets
5.4.2. Inbound transfer of fixed assets
5.4.2. Inbound transfer of fixed assets
5.5.1. Receive of Fixed Asset sent for usage outside company
5.5.1. Receive of Fixed Asset sent for usage outside company
5.5.1. Receive of Fixed Asset sent for usage outside company
5.5.1. Receive of Fixed Asset sent for usage outside company
5.5.1. Receive of Fixed Asset sent for usage outside company
5.5.1. Receive of Fixed Asset sent for usage outside company
5.5.2. Return of Fixed Asset sent for usage outside company
5.5.2. Return of Fixed Asset sent for usage outside company
5.5.2. Return of Fixed Asset sent for usage outside company
5.5.2. Return of Fixed Asset sent for usage outside company
5.5.2. Return of Fixed Asset sent for usage outside company
5.5.2. Return of Fixed Asset sent for usage outside company
6.1. ICMS Credit Receipt
6.1. ICMS Credit Receipt
6.1. ICMS Credit Receipt
6.1. ICMS Credit Receipt
6.1. ICMS Credit Receipt
6.1. ICMS Credit Receipt
6.1. ICMS Credit Receipt
6.2. Outbound to Warehouse
6.2. Outbound to Warehouse
6.2. Outbound to Warehouse
6.2. Outbound to Warehouse
6.2. Outbound to Warehouse
6.2. Outbound to Warehouse
6.2. Outbound to Warehouse
6.3. Warehouse Return
6.3. Warehouse Return
6.3. Warehouse Return
6.3. Warehouse Return
6.3. Warehouse Return
6.3. Warehouse Return
6.3. Warehouse Return
6.3. Warehouse Return
6.4. Warehouse Symbolic Return
6.4. Warehouse Symbolic Return
6.4. Warehouse Symbolic Return
6.4. Warehouse Symbolic Return
6.4. Warehouse Symbolic Return
6.4. Warehouse Symbolic Return
6.4. Warehouse Symbolic Return
6.5.1. Lending / Leasing entry
6.5.1. Lending / Leasing entry
6.5. Lending / Leasing Entry
5.5.FixedAssetsoutsidecompanyoperations
6. Other operations
6.5.1. Lending / Leasing entry
6.5.1. Lending / Leasing entry
6.5.1. Lending / Leasing entry
6.5.1. Lending / Leasing entry
6.5.2. Lending / Leasing return
6.5.2. Lending / Leasing return
6.5.2. Lending / Leasing return
6.5.2. Lending / Leasing return
6.5.2. Lending / Leasing return
6.5.2. Lending / Leasing return
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
7. Freebie Entry
8. Free Samples Receipt
8. Free Samples Receipt
8. Free Samples Receipt
8. Free Samples Receipt
8. Free Samples Receipt
8. Free Samples Receipt
8. Free Samples Receipt
9.1.1. Demonstration Entry
9.1.1. Demonstration Entry
9.1.1. Demonstration Entry
9.1.1. Demonstration Entry
9.1.1. Demonstration Entry
9.1.1. Demonstration Entry
9.1.2. Demonstration Return
9.1.2. Demonstration Return
9.1.2. Demonstration Return
9.1.2. Demonstration Return
9.1.2. Demonstration Return
9.1.2. Demonstration Return
9.1.2. Demonstration Return
10.1.1. Outbound to repair
10.1.1. Outbound to repair
10.1.1. Outbound to repair
10.1.1. Outbound to repair
10.1.1. Outbound to repair
10.1.1. Outbound to repair
10.1.1. Outbound to repair
10.1.2. Return from Repair
9. Demonstration
10. Repair
10.1.2. Return from Repair
10.1.2. Return from Repair
10.1.2. Return from Repair
10.1.2. Return from Repair
10.1.2. Return from Repair
10.1.2. Return from Repair
10.1.2. Return from Repair
11.1.1. Receive of Packaging
11.1.1. Receive of Packaging
11.1.1. Receive of Packaging
11.1.1. Receive of Packaging
11.1.1. Receive of Packaging
11.1.1. Receive of Packaging
11.1.1. Receive of Packaging
11.1.2. Return of Packaging
11.1.2. Return of Packaging
11.1.2. Return of Packaging
11.1.2. Return of Packaging
11.1.2. Return of Packaging
11.1.2. Return of Packaging
11.1.2. Return of Packaging
12.1.1. Receive of Returnable Packaging
12.1.1. Receive of Returnable Packaging
12.1.1. Receive of Returnable Packaging
12.1.1. Receive of Returnable Packaging
12.1.1. Receive of Returnable Packaging
12.1.1. Receive of Returnable Packaging
12.1.2. Return of Returnable Packaging
12.1.2. Return of Returnable Packaging
12.1.2. Return of Returnable Packaging
12.1.2. Return of Returnable Packaging
12.1.2. Return of Returnable Packaging
12.1.2. Return of Returnable Packaging
13. Other Receipts
13. Other Receipts
13. Other Receipts
13. Other Receipts
13. Other Receipts
13. Other Receipts
13. Other Receipts
13. Other Receipts
13. Other Receipts
12. Returnable Packaging
11. Packaging
Segmento de Nota Fiscal NF Type
1E
4E
1E
4E
YI
1. Purchase for Industrialization
Nota fiscal de Compra para industrializao
Nota fiscal de Saida de Devoluo de compra para
industrializao
Nota fiscal de Compra para industrializao em
operao com mercadoria sujeita ao regime de
substituio tributria
Nota de saida de Devoluo de compra para
comercializao em operao com mercadoria sujeita
ao regime de substituio tributria
Nota de Compra para industrializao importao
Nota de Saida de Remessa para industrializao por
encomenda
Nota de Entrada de Retorno de mercadoria remetida
para industrializao por encomenda
Nota de Entrada de mercadoria remetida para
industrializao e no aplicada no referido processo
1.5. Sub-contracting
1.4. Consignment
Nota de Entrada de mercadoria recebida em
consignao mercantil ou industrial
Nota de Saida Devoluo simblica de mercadoria
vendida ou utilizada em processo industrial, recebida
anteriormente em consignao mercantil ou
industrial
Nota de Compra para industrializao de mercadoria
recebida anteriormente em consignao industrial
1S
1R
2Y
2X
1G
1R
Nota de Saida de Devoluo de compra para
comercializao
Nota de Compra para comercializao
Nota de Entrada de mercadoria remetida para
industrializao e no aplicada no referido processo
Nota de Entrada de Industrializao efetuada por
outra empresa
1.6. Interplant Transfers
Nota de Saida de Transferncia de produo do
estabelecimento
Nota de entrada de Transferncia para
industrializao
1.7.PurchaseforIndustrializationFutureDelivery
Nota de Entrada de Lanamento efetuado a ttulo de
simples faturamento decorrente de compra para
recebimento futuro
Nota de Compra para comercializao originada de
encomenda para recebimento futuro
2. Purchase for Resale
1S
1E
1G
1R
1X
1R
1E
4E
Nota de Compra de mercadoria para uso ou consumo
cuja mercadoria est sujeita ao regime de
substituio tributria
Nota de saida de Devoluo de mercadoria destinada
ao uso ou consumo, em operao com mercadoria
sujeita ao regime de substituio tributria
Nota de Saida de Devoluo de compra para
comercializao
Nota de Compra para comercializao importao
2.3. Interplant Transfers
3. Purchase for Consumption
Nota de Saida de Transferncia de produo do
estabelecimento
Nota de entrada de Transferncia para
industrializao
Nota de Compra de material para uso ou consumo
Nota de saida Devoluo de compra de material de
uso ou consumo
1R
1E
4E
1E
4E
4E
YI
1G
Nota de saida de Devoluo de mercadoria destinada
ao uso ou consumo, em operao com mercadoria
sujeita ao regime de substituio tributria
Nota de Compra de material para uso ou consumo
importacao
3.4. Transfer of consumption material
Nota de saida de Transferncia de material de uso ou
consumo
Nota de entrada de Transferncia de material para
uso ou consumo
Nota de entrada de Aquisio de servio de
transporte por estabelecimento industrial
no existe cfop
Nota de entrada de Aquisio de servio de
comunicao por estabelecimento industrial
4. Service Purchase
4E
YI
1G
1R
1C
1C
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
Nota de compra de prestacao de servios
4.5. General Services Purchasing
Nota de entrada de Aquisio de servio de
comunicao por estabelecimento industrial
Nota de Compra de energia eltrica por
estabelecimento industrial
Nota de compra de prestacao de servios Z1
Z1
Z1
Z1
Z1
Z1
Z1
Z1
Z1
5.4. Transfer of Fixed Assets.
Nota de saida de Transferncia de bem do ativo
imobilizado
Nota de entrada de Transferncia de bem do ativo
imobilizado
Nota de Compra de bem para o ativo imobilizado
Nota de compra de prestacao de servios
5. Purchase Fixed Assets
Nota de Compra de bem para o ativo imobilizado
Nota de saida de Devoluo de compra de bem para
o ativo imobilizado
Nota de Compra de bem para o ativo imobilizado cuja
mercadoria est sujeita ao regime de substituio
tributria
Nota de saida Devoluo de bem do ativo
imobilizado, em operao com mercadoria sujeita ao
regime de substituio tributria
Z1
1E
1E
1E
4E
1E
1G
1R
Nota de Entrada de bem por conta de contrato de
comodato
6.5. Lending / Leasing Entry
Nota de entrada de Transferncia de bem do ativo
imobilizado
5.5.FixedAssetsoutsidecompanyoperations
Nota de saida Entrada de bem do ativo imobilizado
de terceiro, remetido para uso no estabelecimento
Nota de saida Devoluo de bem do ativo imobilizado
de terceiro, recebido para uso no estabelecimento
6. Other operations
Nota de entrada Recebimento, por transferncia, de
crdito de ICMS
Nota de saida de Retorno de mercadoria depositada
em depsito fechado ou armazm geral
Nota de entrada de Retorno de mercadoria remetida
para depsito fechado ou armazm geral
Nota de entrada de Retorno simblico de mercadoria
remetida para depsito fechado ou armazm geral
YC
YS
YR
YQ
Y6
1R
1G
1R
Nota de Entrada de bem por conta de contrato de
comodato
Nota de saida de Remessa de bem por conta de
contrato de comodato
Nota de Entrada de bonificao, doao ou brinde
Nota de Entrada de amostra grtis
9. Demonstration
Nota de Entrada de mercadoria ou bem recebido
para demonstrao
Nota de entrada Retorno de mercadoria ou bem
remetido para demonstrao
10. Repair
Nota de saida de mercadoria ou bem remetido para
conserto ou reparo
Nota de entrada de Retorno de mercadoria ou bem
remetido para conserto ou reparo
Y6
Y7
1E
1E
1E
4E
Nota de saida de Remessa de vasilhame ou sacaria
12. Returnable Packaging
Nota de Entrada de Retorno de vasilhame ou sacaria
Nota de saida de Devoluo de vasilhame ou sacaria
Nota de saida Outra entrada de mercadoria ou
prestao de servio no especificada
Nota de Entrada de vasilhame ou sacaria
Nota de entrada de Retorno de mercadoria ou bem
remetido para conserto ou reparo
11. Packaging
YU
YV
1E
4E
YT
Fiscal Information
ICMS could be exempt for vendors with a special fiscal category, named National Simple, if the plant is Camaari, and for
a special list of materials.
CFOP: 1.101 / 2.101
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: SUSPENSAO DE IPI NO INCISO II, PARAGRAFO 7 DO ART 29 DA LEI N. 19.637 DE 30/12/2002
Legal text ICMS: Empresa optante pelo Simples Nacional Inf complementares com direito credito do ICMS lei
NF example - Regular vendor
Return of raw materials coming from the vendor.
CFOP: 5.201/6.201
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
PIS / COFINS with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: IPI suspenso conforme Art. 5 lei 9826/99
Legal text ICMS: Dont exist
This process is very close of the normal purchase for industrialization. The attention point is the earliest payment of the
ICMS tax to the government. It happens only for some specific materials and operations.
CFOP: 1.401/2.401
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example
Return of raw materials coming from the vendor.
CFOP: 5.410 / 6.410
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
Brazilians government has a special taxation for import process. If Brazil doesnt have any similar product of the imported
item, ICMS will be 4%, if not, normal taxation. There are also some exceptions involved in this process.
CFOP: 3.101
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF). Could vary between 1,65% and 7,6%, 1,65%
and 8,6%, 2,3% and 10,8%, and 2,3% and 11,8% respective, accordingly the NCM.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example Deferred ICMS when materials are legally released inside state.
NF example 18% ICMS
NF example 12% ICMS
The consignment is an agreement between a consignee and consignor for the storage, transfer and use of the commodity.
The consignmee may take goods from the consignment stock for use or resale subject to payment to the consignor
agreeably to the terms bargained in the consignment agreement. The unsold goods will normally be returned by the
consignee to the consignor. Currently, this kind of purchase is used only for oil, but they business area are studying to apply
this process for other many goods. It is separated in three steps:
CFOP: 1.917/2.917
IPI Suspended.
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: IPI suspenso conforme Art. 5 lei 9826/99
Legal text ICMS: Dont exist
NF example
This CFOP should be used for a symbolic return to the vendor.
CFOP: 5.919/6.9.19
IPI Exempt.
ICMS Basic table (J_1BTXIC1).
PIS/COFINS - Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: ART. 501 A 504 DO DEC. 7512/10-RIPI
Legal text ICMS: NFE. EMITIDA CONF. ANEXO IX DO DEC. EST. 43.080/02-RICMS MG
NF Example
This CFOP should be used after the consumption of oil in the industrialization process.
CFOP: 1.111/2.111
IPI Exempt.
ICMS Exempt.
PIS/COFINS - Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example
The sub-contracting process is used for many items in Cooper Standard Brazil, and comprehends an agreement between
two companies to fulfill an external industrialization issue for a noncore business process. It is separated in four steps:
CFOP: 5.901 / 6.901
IPI Suspended.
ICMS Suspended
PIS / COFINS Exempt.
Legal text IPI: IPI SUSPENSO ART.42 INC. VI DEC. 4544/02 RIPI.
Legal text ICMS: ICMS SUSPENSO CONF. ART. 19, ITEM I DO ANEXO III DO DEC. 43.080/2002.
NF example Varginha
NF example Camaari
CFOP: 1.902/2.902
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Art 19 Inc. V dec. 43080/02.
Must refer the bill to NF.
NF example
CFOP: 1.903/2.903
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 1.124/2.124
IPI Suspended.
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example Return of industrialization and services together
NF example Return from Simples Nacional vendor
The interplant transfers are used to send and receive goods between plants under same company code. It is separated in
CFOP: 5.151 / 6.151
IPI Suspended.
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 1.151 / 2.151
IPI Suspended.
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
The future delivery is a different way to deal with vendors. There are two steps at this scenario:
CFOP: 1.922 / 2.922
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 1.117 / 2.117
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist. When buying goods for resell these parts to the after marked (concessionrias) then IPI must be calculated. For this case
the customer sends a separated purchase order. The material and the customer are the same as in regular sales operation
were IPI normally is exempt.
CFOP: 1.102/2.102
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example - Simples Nacional vendor
CFOP: 5.202/6.202
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM.
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 3.102
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example Only products
The interplant transfers are used to send and receive goods between plants under same company code. It is separated in
CFOP: 5.151 / 6.151
IPI Suspended.
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 1.151 / 2.151
IPI Suspended.
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
This process is used for specific procurement, which doesnt need to be controlled in stock, like office materials, for
CFOP: 1.556/2.556
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Different tax rate of 6% for SP and MG, and 10% for BA. Exempt if Vendor is National
Simple, plant is Camaari, or special NCM.
PIS / COFINS Exempt.
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
NF example
CFOP: 5.556 / 6.556
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Different tax rate of 6% for SP and MG, and 10% for BA. Exempt if Vendor is National
Simple, plant is Camaari, or special NCM.
PIS / COFINS Exempt.
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
CFOP: 1.407/2.407
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Different tax rate of 6% for SP and MG, and 10% for BA. Exempt if Vendor is National
Simple, plant is Camaari, or special NCM.
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Exempt.
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
CFOP: 5.413 / 6.413
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Different tax rate of 6% for SP and MG, and 10% for BA. Exempt if Vendor is National
Simple, plant is Camaari, or special NCM.
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Exempt.
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
CFOP: 3.556
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example
This process is used for specific procurement, which doesnt need to be controlled in stock, like maintenance materials, for
CFOP: 5.557/6.557
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 1.557/2.557
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
The communication purchase has a special taxation, as described below:
CFOP: 1.352/2.352 or 1.360/2.360 if ICMS ST incidence
IPI: Exempt.
ICMS Basic table (J_1BTXIC1). Exempt if inside estate. Different tax rate for technical parts freight (6% MG/SP and
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Only for industrialization, sales processes).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example Inside estate
NF example Outside estate
The communication purchase has a special taxation, as described below:
CFOP 1.360/2.360
IPI: Exempt.
ICMS Exempt if inside estate / Basic table (J_1BTXIC1) (Only for industrialization, sales and asset processes).
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Only for industrialization, sales processes).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example Outside estate with tributary substitution
The communication purchase has a special taxation, as described below. The percentage of ICMS changes according to the
CFOP: 1.302/2.302
IPI: Exempt.
ICMS Basic table (J_1BTXIC1). Exempt if billing of interests and fines.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example ICMS 25%
NF example ICMS 28%
NF example ICMS 29%
The energy purchase has a special taxation, as described below:
CFOP: 1.252/2.252
IPI: Exempt.
ICMS Basic table (J_1BTXIC1) (Only 98,75% bounded to industrialization process).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF).
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example
These operations are used for purchasing of many different types of services required by the business. None of them have
CFOP (Brazilian Fiscal Operation Code), but there is another code - the Service Code which is responsible to determine all
taxation involved. List of Services Codes
The following cases will drive us along the different combination of taxes for each process:
ISS tax rate should be withheld at invoice receiving, and obey the values contained at ISS table, provided by the
government.
INSS tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
government.
IRRF tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
government.
PCC tax rate of 4,65% should be withheld at the payment moment.
NF example Page 3 NF 7026
INSS tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
government.
IRRF tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
government.
PCC tax rate of 4,65% should be withheld at the payment moment.
IRRF tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
government.
PCC tax rate of 4,65% should be withheld at the payment moment.
NF example Page 11 NF 1177
IRRF tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
NF example Page 1 NF 1135
INSS tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
government.
PCC tax rate of 4,65% should be withheld at the payment moment.
INSS tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
NF example Page 11 NF 202
PCC tax rate of 4,65% should be withheld at the payment moment.
ISS tax rate should be withheld at invoice receiving, and obey the values contained at ISS table, provided by the
INSS tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
IRRF tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
PCC tax rate of 4,65% should be withheld at payment.
INSS tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
IRRF tax rate should be withheld at invoice receiving, and obey the values contained at progressive table, provided by
ISS tax rate should be withheld at invoice receiving, and obey the values contained at ISS table, provided by the
This process is very close of the normal purchase for industrialization. The attention point is that credits are taken monthly
1/48. It happens only for some specific materials and operations.
The communication purchase has a special taxation, as described below:
CFOP: 1.551/2.551
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple, plant is Camaari, or special NCM. Monthly
credit of 1/48 for productive process FI Control.
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
NF example
CFOP: 5.553/6.553
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple. Monthly credit of 1/48 for productive process
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
The communication purchase has a special taxation, as described below:
CFOP: 1.406/2.406
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple. Monthly credit of 1/48 for productive process
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
CFOP: 5.412/6.412
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if Vendor is National Simple. Monthly credit of 1/48 for productive process
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
The communication purchase has a special taxation, as described below:
CFOP: 3.551
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1). Exempt if nationalized inside state. Monthly credit of 1/48 for productive process FI
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
The communication purchase has a special taxation, as described below:
CFOP: 5.552/6.552
IPI Suspended.
ICMS Basic table (J_1BTXIC1) (Monthly credit of 1/48 for productive process).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 1.552 / 2.552
IPI Suspended.
ICMS Basic table (J_1BTXIC1) (Monthly credit of 1/48 for productive process).
PIS / COFINS Calculated with regular rates (J_1BTXPIS and J_1BTXCOF) (Monthly credit of 1/12 for productive
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
This process is used in cases that vendors sends their fixed assets to perform something at Cooper:
CFOP: 1.555/2.555
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 5.555/6.555
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
The government allowed Cooper Standard Brazil to buy ICMS credit from other companies.
CFOP: 1.601/2.601
IPI Exempt.
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text ICMS: Crdito recebido em transferncia conforme anexo VII do RICMS MG.
NF example
Operation used to send goods to warehouse.
CFOP: 5.906/5.905
IPI Suspended.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: IPI suspenso conf. Art. 42 Inc. III do dec 4544/02 RIPI
Legal text ICMS: ICMS no incidente conf. Art. 5, Inc. XI do dec 43080/02 NF emitida conf. Art. 69 do anexo IX do dec
Operation used to receive goods sent to warehouse.
CFOP: 1.906/2.906
IPI Suspended.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: IPI suspenso conf. Art. 42 Inc. III do dec 4544/02 RIPI
Legal text ICMS: ICMS no incidente conf. Art. 5, Inc. XI do dec 43080/02 NF emitida conf. Art. 69 do anexo IX do dec
NF example
Operation used to symbolic return of goods sent to warehouse.
CFOP: 1.907/2.907
IPI Suspended.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: IPI suspenso conf. Art. 42 Inc. III do dec 4544/02 RIPI
Legal text ICMS: ICMS no incidente conf. Art. 5, Inc. XI do dec 43080/02 NF emitida conf. Art. 69 do anexo IX do dec
Used to receive leasing from another companies, for example, cell phones.
CFOP: 1.908/2.908
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
CFOP: 5.908/6.908
IPI Suspended.
ICMS Suspended.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
This operation is used to buy boxes of food to the Brazilian employers.
CFOP: 1.910/2.910
IPI Exempt.
ICMS Basic table (J_1BTXIC1) / if vendor is simples nacional, no ICMS.
ICMS ST Basic tables (J_1BTXST1, J_1BTXST2 and J_1BTXST3).
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Dont exist.
NF example Simples Nacional vendor
NF example Regular vendor
This operation is used to receive samples.
CFOP: 1.911/2.911
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: ???
Legal text ICMS: ???
This operation is used to receive goods send as demonstration.
CFOP: 1.912/2.912
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: ???
Legal text ICMS: ???
CFOP: 1.913/2.913
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: Dont exist
Legal text ICMS: Dont exist
NF example Regular vendor
This operation is used to send goods sent to de repaired.
CFOP: 5.916/6.916
IPI Exempt.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: IPI suspenso conf. Art. 43 do dec 7212/10
Legal text ICMS: ICMS suspenso conf. art. 19 do anexo III do dec estadual 43.080/02
NF example
CFOP: 1.916/2.916
IPI Exempt
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: IPI suspenso conf. Art. 43 do dec 7212/10
Legal text ICMS: ICMS suspenso conf. art. 19 inc. V item do dec estadual 43.080/02
NF example Cooper creates this NF for an operational problem.
NF example Vendor return of repaired item
This operation is used to receive containers.
CFOP: 1.920/2.920
IPI Exempt.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Isento de ICMS nos termos do art. 82 do anexo I do decreto 45490/00
NF example
CFOP: 5.920/6.920
IPI Exempt.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: ICMS isento conf. anexo I do art. 82 do decreto 45490/00
NF example
This operation is used to receive containers.
CFOP: 1.921/2.921
IPI Exempt.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: Isento de ICMS nos termos do art. 82 do anexo I do decreto 45490/00
CFOP: 5.921/6.921
IPI Exempt.
ICMS Exempt.
PIS / COFINS Exempt.
Legal text IPI: Dont exist.
Legal text ICMS: ICMS isento conf. anexo I do art. 82 do decreto 45490/00
This operation is used for other receipts.
CFOP: 1.949/2.949
IPI Regular table (J_1BTXIP1).
ICMS Basic table (J_1BTXIC1).
PIS / COFINS Exempt.
Legal text IPI: Suspenso de IPI nos termos do art. 29 da lei 10.637 de 30.12.2002.
Legal text ICMS: Dont exist
NF example Simply outbound operation
NF example Rental Outbound operation