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Comunicado CAT 5/2003

04/06/2005 20:09:53

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COMUNICADO 5 CAT, DE 27-1-2003
(DO-SP DE 28-1-2003)

ICMS
CÓDIGO FISCAL DE OPERAÇÕES E PRESTAÇÕES – CFOP
Utilização

Divulga tabela de correlação entre os artigos e os novos CFOP.

O COORDENADOR DA ADMINISTRAÇÃO TRIBUTÁRIA, tendo em vista a entrada em vigor, em 1º de janeiro de 2003, de uma nova tabela de Código Fiscal de Operações e Prestações (CFOP), com quatro dígitos, constante da Tabela I do Anexo V do Regulamento do ICMS em vigor, na redação dada pelo inciso VII do artigo 1º do Decreto 46.966, de 31-7-2003,
Considerando o objetivo de dirimir dúvidas dos contribuintes sobre a aplicação dos novos códigos às operações e prestações realizadas, divulga tabelas de correlação entre os antigos e os novos códigos.
Cumpre esclarecer que a correlação sugerida tem caráter meramente indicativo, permanecendo sob responsabilidade do contribuinte a correta classificação de suas operações e prestações segundo o CFOP.

TABELAS DE CORRELAÇÃO ENTRE OS ANTIGOS E OS NOVOS CFOP:

DO CFOP DE 3 DÍGITOS PARA O DE 4 DÍGITOS

DO CFOP DE 4 DÍGITOS PARA O DE 3 DÍGITOS

ENTRADAS

SAÍDAS

ENTRADAS

SAÍDAS

ANTIGO

NOVO

ANTIGO

NOVO

NOVO

ANTIGO

NOVO

ANTIGO

1.11

1.101

5.11

5.101

1.101

1.11

5.101

5.11

1.11

1.111

5.11

5.109

1.102

1.12

5.102

5.12

1.11

1.116

5.11

5.111

1.111

1.11

5.103

5.14

1.11

1.120

5.11

5.113

1.113

1.12

5.104

5.15

1.11

1.121

5.11

5.116

1.116

1.11

5.105

5.16

1.11

1.122

5.11

5.118

1.117

1.12

5.106

5.17

1.12

1.102

5.11

5.122

1.118

1.12

5.109

5.11

1.12

1.113

5.12

5.102

1.120

1.11

5.110

5.12

1.12

1.117

5.12

5.110

1.121

1.11

5.111

5.11

1.12

1.118

5.12

5.112

1.122

1.11

5.112

5.12

1.13

1.124

5.12

5.114

1.124

1.13

5.113

5.11

1.13

1.125

5.12

5.115

1.125

1.13

5.114

5.12

1.14

1.126

5.12

5.117

1.126

1.14

5.115

5.12

1.21

1.151

5.12

5.119

1.151

1.21

5.116

5.11

1.22

1.152

5.12

5.120

1.152

1.22

5.117

5.12

1.23

1.153

5.12

5.123

1.153

1.23

5.118

5.11

1.24

1.154

5.13

5.124

1.154

1.24

5.119

5.12

1.31

1.201

5.13

5.125

1.201

1.31

5.120

5.12

1.31

1.203

5.14

5.103

1.202

1.32

5.122

5.11

1.31

1.503

5.15

5.104

1.203

1.31

5.123

5.12

1.31

1.553

5.16

5.105

1.204

1.32

5.124

5.13

1.32

1.202

5.17

5.106

1.205

1.33

5.125

5.13

1.32

1.204

5.21

5.151

1.206

1.33

5.151

5.21

1.32

1.504

5.22

5.152

1.207

1.34

5.152

5.22

1.32

1.553

5.23

5.153

1.208

1.99.9

5.153

5.23

1.33

1.205

5.24

SC

1.209

1.99.9

5.155

5.25

1.33

1.206

5.25

5.155

1.251

1.41

5.156

5.26

1.34

1.207

5.26

5.156

1.252

1.42

5.201

5.31

1.41

1.251

5.31

5.201

1.253

1.43

5.202

5.32

1.42

1.252

5.32

5.202

1.254

1.44

5.205

5.33

1.43

1.253

5.33

5.205

1.255

1.44

5.206

5.33

1.44

1.254

5.33

5.206

1.256

1.45

5.207

5.34

1.44

1.255

5.34

5.207

1.257

1.46

5.208

5.99.9

1.45

1.256

5.41

5.251

1.301

1.51

5.209

5.99.9

1.46

1.257

5.42

5.252

1.302

1.52

5.210

5.99.9

1.51

1.301

5.43

5.253

1.303

1.53

5.251

5.41

1.52

1.302

5.43

5.254

1.304

1.54

5.252

5.42

1.52

1.306

5.43

5.255

1.305

1.55

5.253

5.43

1.53

1.303

5.44

5.256

1.306

1.52

5.254

5.43

1.53

1.306

5.45

5.258

1.306

1.53

5.255

5.43

1.54

1.304

5.46

5.257

1.351

1.61

5.256

5.44

1.55

1.305

5.51

5.301

1.352

1.62

5.257

5.46

1.61

1.351

5.52

5.302

1.353

1.63

5.258

5.45

1.62

1.352

5.52

5.303

1.354

1.64

5.301

5.51

1.62

1.356

5.52

5.304

1.355

1.65

5.302

5.52

1.63

1.353

5.52

5.305

1.356

1.62

5.303

5.52

1.63

1.356

5.52

5.306

1.356

1.63

5.304

5.52

1.64

1.354

5.53

5.307

1.401

1.71

5.305

5.52

1.65

1.355

5.61

5.351

1.403

1.72

5.306

5.52

1.71

1.401

5.62

5.352

1.406

1.73

5.307

5.53

1.72

1.403

5.62

5.353

1.407

1.74

5.351

5.61

1.73

1.406

5.62

5.354

1.408

1.75

5.352

5.62

1.74

1.407

5.62

5.355

1.409

1.76

5.352

6.62

1.75

1.408

5.62

5.356

1.410

1.77

5.353

5.62

1.76

1.409

5.62

5.932

1.411

1.78

5.354

5.62

1.77

1.410

5.63

5.357

1.414

1.96

5.355

5.62

1.78

1.411

5.63

5.932

1.415

1.96

5.356

5.62

1.79

1.603

5.71

5.401

1.451

1.81

5.357

5.63

1.81

1.451

5.71

5.402

1.452

1.82

5.401

5.71

1.82

1.452

5.72

5.401

1.501

1.86

5.401

5.72

1.86

1.501

5.73

5.403

1.503

1.31

5.402

5.71

1.91

1.551

5.73

5.405

1.504

1.32

5.403

5.73

1.91

1.551

5.74

5.403

1.551

1.91

5.403

5.74

1.92

1.552

5.74

5.405

1.551

1.91

5.405

5.73

1.93

1.901

5.75

5.408

1.552

1.92

5.405

5.74

1.93

1.924

5.76

5.409

1.553

1.31

5.408

5.75

1.94

1.902

5.77

5.410

1.553

1.32

5.409

5.76

1.94

1.925

5.78

5.411

1.554

1.99.9

5.410

5.77

1.95

1.904

5.79

5.603

1.555

1.99.9

5.411

5.78

1.96

1.414

5.81

5.451

1.556

1.97

5.412

5.95

1.96

1.415

5.86

5.501

1.556

1.97

5.413

5.95

1.97

1.556

5.87

5.502

1.557

1.98

5.414

5.97

1.97

1.556

5.88

5.503

1.601

1.99.9

5.415

5.97

1.98

1.557

5.89

5.503

1.602

1.99.9

5.451

5.81

1.99.1

1.910

5.91

5.551

1.603

1.79

5.501

5.86

1.99.1

1.911

5.92

5.552

1.901

1.93

5.502

5.87

1.99.1

1.917

5.92

5.557

1.902

1.94

5.503

5.88

1.99.1

1.918

5.93

5.901

1.903

1.99.9

5.503

5.89

1.99.9

1.208

5.94

5.902

1.904

1.95

5.551

5.91

1.99.9

1.209

5.94

5.925

1.905

1.99.9

5.552

5.92

1.99.9

1.554

5.95

5.412

1.906

1.99.9

5.553

5.95

1.99.9

1.555

5.95

5.413

1.907

1.99.9

5.554

5.99.9

1.99.9

1.601

5.95

5.553

1.908

1.99.9

5.555

5.99.9

1.99.9

1.602

5.95

5.556

1.909

1.99.9

5.556

5.95

1.99.9

1.903

5.96

5.904

1.910

1.99.1

5.557

5.92

1.99.9

1.905

5.97

5.414

1.911

1.99.1

5.601

5.99.9

1.99.9

1.906

5.97

5.415

1.912

1.99.9

5.602

5.99.9

1.99.9

1.907

5.99.1

5.910

1.913

1.99.9

5.603

5.79

1.99.9

1.908

5.99.1

5.911

1.914

1.99.9

5.901

5.93

1.99.9

1.909

5.99.1

5.917

1.915

1.99.9

5.902

5.94

1.99.9

1.912

5.99.1

5.918

1.916

1.99.9

5.903

5.99.9

1.99.9

1.913

5.99.1

5.919

1.917

1.99.1

5.904

5.96

1.99.9

1.914

5.99.1

5.922

1.918

1.99.1

5.905

5.99.9

1.99.9

1.915

5.99.9

5.208

1.919

1.99.9

5.906

5.99.9

1.99.9

1.916

5.99.9

5.209

1.920

1.99.9

5.907

5.99.9

1.99.9

1.919

5.99.9

5.210

1.921

1.99.9

5.908

5.99.9

1.99.9

1.920

5.99.9

5.554

1.922

1.99.9

5.909

5.99.9

1.99.9

1.921

5.99.9

5.555

1.923

1.99.9

5.910

5.99.1

1.99.9

1.922

5.99.9

5.601

1.924

1.93

5.911

5.99.1

1.99.9

1.923

5.99.9

5.602

1.925

1.94

5.912

5.99.9

1.99.9

1.949

5.99.9

5.903

1.949

1.99.9

5.913

5.99.9

2.11

2.101

5.99.9

5.905

2.101

2.11

5.914

5.99.9

2.11

2.111

5.99.9

5.906

2.102

2.12

5.915

5.99.9

2.11

2.116

5.99.9

5.907

2.111

2.11

5.916

5.99.9

2.11

2.120

5.99.9

5.908

2.113

2.12

5.917

5.99.1

2.11

2.121

5.99.9

5.909

2.116

2.11

5.918

5.99.1

2.11

2.122

5.99.9

5.912

2.117

2.12

5.919

5.99.1

2.12

2.102

5.99.9

5.913

2.118

2.12

5.920

5.99.9

2.12

2.113

5.99.9

5.914

2.120

2.11

5.921

5.99.9

2.12

2.117

5.99.9

5.915

2.121

2.11

5.922

5.99.1

2.12

2.118

5.99.9

5.916

2.122

2.11

5.923

5.99.9

2.13

2.124

5.99.9

5.920

2.124

2.13

5.924

5.99.9

2.13

2.125

5.99.9

5.921

2.125

2.13

5.925

5.94

2.14

2.126

5.99.9

5.923

2.126

2.14

5.926

SC

2.21

2.151

5.99.9

5.924

2.151

2.21

5.927

SC

2.22

2.152

5.99.9

5.949

2.152

2.22

5.928

SC

2.23

2.153

6.11

6.101

2.153

2.23

5.929

SC

2.24

2.154

6.11

6.109

2.154

2.24

5.931

SC

2.31

2.201

6.11

6.111

2.201

2.31

5.932

5.62

2.31

2.203

6.11

6.113

2.202

2.32

5.932

5.63

2.31

2.503

6.11

6.116

2.203

2.31

5.949

5.99.9

2.31

2.553

6.11

6.118

2.204

2.32

6.101

6.11

2.32

2.202

6.11

6.122

2.205

2.33

6.102

6.12

2.32

2.204

6.12

6.102

2.206

2.33

6.103

6.14

2.32

2.504

6.12

6.110

2.207

2.34

6.104

6.15

2.32

2.553

6.12

6.112

2.208

2.35

6.105

6.16

2.33

2.205

6.12

6.114

2.209

2.35

6.106

6.17

2.33

2.206

6.12

6.115

2.251

2.41

6.107

6.18

2.34

2.207

6.12

6.117

2.252

2.42

6.108

6.19

2.35

2.208

6.12

6.119

2.253

2.43

6.109

6.11

2.35

2.209

6.12

6.120

2.254

2.44

6.110

6.12

2.41

2.251

6.12

6.123

2.255

2.44

6.111

6.11

2.42

2.252

6.13

6.124

2.256

2.45

6.112

6.12

2.43

2.253

6.13

6.125

2.257

2.46

6.113

6.11

2.44

2.254

6.14

6.103

2.301

2.51

6.114

6.12

2.44

2.255

6.15

6.104

2.302

2.52

6.115

6.12

2.45

2.256

6.16

6.105

2.303

2.53

6.116

6.11

2.46

2.257

6.17

6.106

2.304

2.54

6.117

6.12

2.51

2.301

6.18

6.107

2.305

2.55

6.118

6.11

2.52

2.302

6.19

6.108

2.306

2.52

6.119

6.12

2.52

2.306

6.21

6.151

2.306

2.53

6.120

6.12

2.53

2.303

6.22

6.152

2.351

2.61

6.122

6.11

2.53

2.306

6.23

6.153

2.352

2.62

6.123

6.12

2.54

2.304

6.24

SC

2.353

2.63

6.124

6.13

2.55

2.305

6.25

6.155

2.354

2.64

6.125

6.13

2.61

2.351

6.26

6.156

2.355

2.65

6.151

6.21

2.62

2.352

6.31

6.201

2.356

2.62

6.152

6.22

2.62

2.356

6.32

6.202

2.356

2.63

6.153

6.23

2.63

2.353

6.33

6.205

2.401

2.71

6.155

6.25

2.63

2.356

6.33

6.206

2.403

2.72

6.156

6.26

2.64

2.354

6.34

6.207

2.406

2.73

6.201

6.31

2.65

2.355

6.35

6.208

2.407

2.74

6.202

6.32

2.71

2.401

6.35

6.209

2.408

2.75

6.205

6.33

2.72

2.403

6.35

6.210

2.409

2.76

6.206

6.33

2.73

2.406

6.35

6.555

2.410

2.77

6.207

6.34

2.74

2.407

6.41

6.251

2.411

2.78

6.208

6.35

2.75

2.408

6.42

6.252

2.414

2.96

6.209

6.35

2.76

2.409

6.43

6.253

2.415

2.96

6.210

6.35

2.77

2.410

6.43

6.254

2.501

2.86

6.251

6.41

2.78

2.411

6.43

6.255

2.503

2.31

6.252

6.42

2.79

2.603

6.44

6.256

2.504

2.32

6.253

6.43

2.86

2.501

6.45

6.258

2.551

2.91

6.254

6.43

2.91

2.551

6.46

6.257

2.551

2.91

6.255

6.43

2.91

2.551

6.51

6.301

2.552

2.92

6.256

6.44

2.92

2.552

6.52

6.302

2.553

2.31

6.257

6.46

2.93

2.901

6.52

6.303

2.553

2.32

6.258

6.45

2.93

2.924

6.52

6.304

2.554

2.99.9

6.301

6.51

2.94

2.902

6.52

6.305

2.555

2.99.9

6.302

6.52

2.94

2.925

6.52

6.306

2.556

2.97

6.303

6.52

2.95

2.904

6.53

6.307

2.556

2.97

6.304

6.52

2.96

2.414

6.61

6.351

2.557

2.98

6.305

6.52

2.96

2.415

6.62

5.352

2.603

2.79

6.306

6.52

2.97

2.556

6.62

6.353

2.901

2.93

6.307

6.53

2.97

2.556

6.62

6.354

2.902

2.94

6.351

6.61

2.98

2.557

6.62

6.355

2.903

2.99.9

6.353

6.62

2.99.1

2.910

6.62

6.356

2.904

2.95

6.354

6.62

2.99.1

2.911

6.62

6.932

2.905

2.99.9

6.355

6.62

2.99.1

2.917

6.63

6.357

2.906

2.99.9

6.356

6.62

2.99.1

2.918

6.63

6.932

2.907

2.99.9

6.357

6.63

2.99.9

2.554

6.71

6.401

2.908

2.99.9

6.401

6.71

2.99.9

2.555

6.71

6.402

2.909

2.99.9

6.401

6.72

2.99.9

2.903

6.72

6.401

2.910

2.99.1

6.402

6.71

2.99.9

2.905

6.73

6.403

2.911

2.99.1

6.403

6.73

2.99.9

2.906

6.73

6.404

2.912

2.99.9

6.403

6.74

2.99.9

2.907

6.74

6.403

2.913

2.99.9

6.404

6.73

2.99.9

2.908

6.75

6.408

2.914

2.99.9

6.408

6.75

2.99.9

2.909

6.76

6.409

2.915

2.99.9

6.409

6.76

2.99.9

2.912

6.77

6.410

2.916

2.99.9

6.410

6.77

2.99.9

2.913

6.78

6.411

2.917

2.99.1

6.411

6.78

2.99.9

2.914

6.79

6.603

2.918

2.99.1

6.412

6.95

2.99.9

2.915

6.86

6.501

2.919

2.99.9

6.413

6.95

2.99.9

2.916

6.87

6.502

2.920

2.99.9

6.414

6.97

2.99.9

2.919

6.88

6.503

2.921

2.99.9

6.415

6.97

2.99.9

2.920

6.89

6.503

2.922

2.99.9

6.501

6.86

2.99.9

2.921

6.91

6.551

2.923

2.99.9

6.502

6.87

2.99.9

2.922

6.92

6.552

2.924

2.93

6.503

6.88

2.99.9

2.923

6.92

6.557

2.925

2.94

6.503

6.89

2.99.9

2.949

6.93

6.901

2.949

2.99.9

6.551

6.91

3.11

3.101

6.94

6.902

3.101

3.11

6.552

6.92

3.12

3.102

6.94

6.925

3.102

3.12

6.553

6.95

3.13

3.126

6.95

6.412

3.126

3.13

6.554

6.99.9

3.21

3.201

6.95

6.413

3.127

3.94

6.555

6.35

3.21

3.211

6.95

6.553

3.201

3.21

6.556

6.95

3.21

3.553

6.95

6.556

3.202

3.22

6.557

6.92

3.22

3.202

6.96

6.904

3.205

3.23

6.603

6.79

3.22

3.503

6.97

6.414

3.206

3.23

6.901

6.93

3.22

3.553

6.97

6.415

3.207

3.24

6.902

6.94

3.23

3.205

6.99.1

6.910

3.211

3.21

6.903

6.99.9

3.23

3.206

6.99.1

6.911

3.251

3.31

6.904

6.96

3.24

3.207

6.99.1

6.917

3.301

3.41

6.905

6.99.9

3.31

3.251

6.99.1

6.918

3.351

3.51

6.906

6.99.9

3.41

3.301

6.99.1

6.919

3.352

3.52

6.907

6.99.9

3.51

3.351

6.99.1

6.922

3.353

3.53

6.908

6.99.9

3.52

3.352

6.99.9

6.554

3.354

3.54

6.909

6.99.9

3.52

3.356

6.99.9

6.903

3.355

3.99.9

6.910

6.99.1

3.53

3.353

6.99.9

6.905

3.356

3.52

6.911

6.99.1

3.53

3.356

6.99.9

6.906

3.356

3.53

6.912

6.99.9

3.54

3.354

6.99.9

6.907

3.503

3.22

6.913

6.99.9

3.91

3.551

6.99.9

6.908

3.551

3.91

6.914

6.99.9

3.94

3.127

6.99.9

6.909

3.553

3.21

6.915

6.99.9

3.97

3.556

6.99.9

6.912

3.553

3.22

6.916

6.99.9

3.99.9

3.355

6.99.9

6.913

3.556

3.97

6.917

6.99.1

3.99.9

3.949

6.99.9

6.914

3.949

3.99.9

6.918

6.99.1

6.99.9

6.915

6.919

6.99.1

6.99.9

6.916

6.920

6.99.9

6.99.9

6.920

6.921

6.99.9

6.99.9

6.921

6.922

6.99.1

6.99.9

6.923

6.923

6.99.9

6.99.9

6.924

6.924

6.99.9

6.99.9

6.949

6.925

6.94

7.11

7.101

6.929

SC

7.11

7.127

6.931

SC

7.11

7.551

6.932

6.62

7.12

7.102

6.932

6.63

7.12

7.501

6.949

6.99.9

7.12

7.551

7.101

7.11

7.16

7.105

7.102

7.12

7.17

7.106

7.105

7.16

7.31

7.201

7.106

7.17

7.32

7.202

7.127

7.11

7.33

7.205

7.201

7.31

7.33

7.206

7.202

7.32

7.34

7.207

7.205

7.33

7.41

7.251

7.206

7.33

7.61

SC

7.207

7.34

7.99.1

7.211

7.210

7.99.9

7.99.1

SC

7.211

7.99.1

7.99.9

7.210

7.251

7.41

7.99.9

7.301

7.301

7.99.9

7.99.9

7.358

7.358

7.99.9

7.99.9

7.553

7.501

7.12

7.99.9

7.556

7.551

7.11

7.99.9

7.949

7.551

7.12

SC

5.926

7.553

7.99.9

SC

5.927

7.556

7.99.9

SC

5.928

7.930

SC

SC

5.929

7.949

7.99.9

SC

5.931

SC

5.24

SC

6.929

SC

6.24

SC

6.931

SC

7.61

SC

7.930

SC

7.99.1

*SC = SEM CORRELAÇÃO SUGERIDA
* AS TABELAS SÃO MERA INDICAÇÃO, CABENDO AO CONTRIBUINTE A ANÁLISE DO MELHOR ENQUADRAMENTO DE SUAS OPERAÇÕES NO NOVO CFOP DE QUATRO DÍGITOS

O Portal Contábeis se isenta de quaisquer responsabilidades civis sobre eventuais discussões dos usuários ou visitantes deste site, nos termos da lei no 5.250/67 e artigos 927 e 931 ambos do novo código civil brasileiro.