CFOP – Código Fiscal de Operação e Prestação

Understanding the Fiscal Operation Codes

One of the most common challenges foreign companies face when setting up SAP in Brazil is understanding and properly configuring CFOP, the Código Fiscal de Operações e Prestações. Before diving into SAP-specific tips, let’s explore what CFOP is and why it matters.

📌 What Is CFOP?

CFOP is a standardized code established by Brazilian tax authorities to describe the nature of goods movements and service transactions. It is essential for tax compliance and proper reporting in Brazil.

Each CFOP code provides key details about:

  • The origin and destination of goods or services

  • The type of operation (e.g., purchase, sale, return, stock transfer)

  • Whether taxes apply and how they should be calculated

  • Which fiscal documents must include the operation

The CFOP must be printed on Nota Fiscal Eletrônica (NF-e) and is a required field in several Brazilian tax reports. The correct determination of CFOP directly impacts ICMS, IPI, PIS, COFINS, and other tax calculations.

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CFOP Categories

CFOP codes are grouped into categories based on the direction and location of the transaction. Below is a summarized reference list of the main categories. Each category has sub-codes with specific purposes.

1.000 – Inbound Transactions Within the State

Used when goods or services are received from a supplier located in the same state.

Examples:

  • 1.100 – Purchase for industrialization or resale

  • 1.250 – Purchase of electric energy

  • 1.350 – Acquisition of transportation services

  • 1.550 – Fixed assets or consumption materials

2.000 – Inbound Transactions From Other States

Used when goods or services are received from a supplier in a different state.

Examples:

  • 2.100 – Purchase for industrialization or resale

  • 2.400 – Entry of goods under tax substitution

  • 2.550 – Entry of goods for export or return

  • 2.650 – Entry of fuel or lubricants

3.000 – Imports (Inbound Transactions From Abroad)

Used when goods are imported or services are initiated abroad.

Examples:

  • 3.100 – Purchase for industrialization or resale

  • 3.250 – Imported electric energy

  • 3.400 – Entry under tax substitution regime

  • 3.600 – ICMS credit or refund on imports

5.000 – Outbound Transactions Within the State

Used when goods are shipped or services are provided to a customer in the same state.

Examples:

  • 5.100 – Sale of own production

  • 5.250 – Sale of electric energy

  • 5.350 – Provision of transport services

  • 5.550 – Fixed assets or consumption materials

6.000 – Outbound Transactions To Other States

Used when goods or services are sent to a customer in a different state.

Examples:

  • 6.100 – Sale of own production

  • 6.400 – Exit under tax substitution regime

  • 6.550 – Outbound fixed assets or consumption

  • 6.650 – Outbound fuel or lubricants

7.000 – Exports (Outbound Transactions to Other Countries)

Used for exports or services provided to foreign customers.

Examples:

  • 7.100 – Export sale of own production

  • 7.250 – Exported electric energy

  • 7.400 – Export under tax substitution regime

  • 7.650 – Export of fuel or lubricants

🧭 What’s Next?

In the next article, we’ll walk you through:

  • How to configure CFOP codes in SAP

  • How to ensure automatic CFOP determination for incoming and outgoing operations based on movement types, document types, and partner location

Stay tuned!

📌 Disclaimer

The content presented on this page reflects the legal and technical understanding of CFOP configuration in SAP as of the publication date. Tax legislation in Brazil and SAP technologies evolve frequently. Please consult current SAP documentation, OSS Notes, or a tax and SAP localization expert to confirm accuracy at the time of your implementation.

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