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