# Brazil CFOP Codes Reference for Manufacturers > Source: https://netray.co/tools/brazil-cfop-codes-reference > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer Look up the CFOP operation codes manufacturers use on NF-e entries and exits, including industrialization on order, repair and import. ## Category regional ## Erp Any ERP ## Industry Manufacturing ## Region Brazil ## Audience - ERP consultant - Fiscal analyst - Supply chain ## Tool **Kind:** worksheet **Mode:** reference **Columns:** #### CFOP **Key:** cfop **Type:** text #### Scope **Key:** scope **Type:** text #### Description **Key:** description **Type:** text #### Typical use in manufacturing **Key:** use **Type:** text **Rows:** **Cfop:** 1101 **Scope:** Inbound, same state **Description:** Compra para industrializacao **Use:** Raw material or component purchase for production **Cfop:** 1102 **Scope:** Inbound, same state **Description:** Compra para comercializacao **Use:** Goods bought for resale **Cfop:** 1201 **Scope:** Inbound, same state **Description:** Devolucao de venda de producao do estabelecimento **Use:** Customer returns own-made goods **Cfop:** 1202 **Scope:** Inbound, same state **Description:** Devolucao de venda de mercadoria adquirida ou recebida de terceiros **Use:** Customer returns traded goods **Cfop:** 1551 **Scope:** Inbound, same state **Description:** Compra de bem para o ativo imobilizado **Use:** Machinery or tooling capex **Cfop:** 1556 **Scope:** Inbound, same state **Description:** Compra de material para uso ou consumo **Use:** MRO and consumables **Cfop:** 1949 **Scope:** Inbound, same state **Description:** Outra entrada de mercadoria ou prestacao de servico nao especificada **Use:** Catch-all, avoid when a specific code exists **Cfop:** 2101 **Scope:** Inbound, other state **Description:** Compra para industrializacao **Use:** Interstate raw material purchase **Cfop:** 2102 **Scope:** Inbound, other state **Description:** Compra para comercializacao **Use:** Interstate purchase for resale **Cfop:** 2551 **Scope:** Inbound, other state **Description:** Compra de bem para o ativo imobilizado **Use:** Interstate capex **Cfop:** 2556 **Scope:** Inbound, other state **Description:** Compra de material para uso ou consumo **Use:** Interstate MRO **Cfop:** 2949 **Scope:** Inbound, other state **Description:** Outra entrada de mercadoria ou prestacao de servico nao especificada **Use:** Catch-all interstate **Cfop:** 3101 **Scope:** Inbound, abroad **Description:** Compra para industrializacao **Use:** Imported raw material or component **Cfop:** 3102 **Scope:** Inbound, abroad **Description:** Compra para comercializacao **Use:** Imported goods for resale **Cfop:** 3551 **Scope:** Inbound, abroad **Description:** Compra de bem para o ativo imobilizado **Use:** Imported machinery **Cfop:** 5101 **Scope:** Outbound, same state **Description:** Venda de producao do estabelecimento **Use:** Sale of goods you manufactured **Cfop:** 5102 **Scope:** Outbound, same state **Description:** Venda de mercadoria adquirida ou recebida de terceiros **Use:** Sale of traded goods **Cfop:** 5201 **Scope:** Outbound, same state **Description:** Devolucao de compra para industrializacao **Use:** Return of purchased material to supplier **Cfop:** 5202 **Scope:** Outbound, same state **Description:** Devolucao de compra para comercializacao **Use:** Return of traded goods to supplier **Cfop:** 5551 **Scope:** Outbound, same state **Description:** Venda de bem do ativo imobilizado **Use:** Asset disposal sale **Cfop:** 5901 **Scope:** Outbound, same state **Description:** Remessa para industrializacao por encomenda **Use:** Sending material to a subcontractor for processing **Cfop:** 5902 **Scope:** Outbound, same state **Description:** Retorno de mercadoria utilizada na industrializacao por encomenda **Use:** Returning unused or residual material to the principal **Cfop:** 5915 **Scope:** Outbound, same state **Description:** Remessa de mercadoria ou bem para conserto ou reparo **Use:** Sending equipment out for repair **Cfop:** 5916 **Scope:** Outbound, same state **Description:** Retorno de mercadoria ou bem recebido para conserto ou reparo **Use:** Returning repaired equipment to its owner **Cfop:** 5949 **Scope:** Outbound, same state **Description:** Outra saida de mercadoria ou prestacao de servico nao especificada **Use:** Catch-all, use only when no specific code fits **Cfop:** 6101 **Scope:** Outbound, other state **Description:** Venda de producao do estabelecimento **Use:** Interstate sale of own production **Cfop:** 6102 **Scope:** Outbound, other state **Description:** Venda de mercadoria adquirida ou recebida de terceiros **Use:** Interstate sale of traded goods **Cfop:** 6201 **Scope:** Outbound, other state **Description:** Devolucao de compra para industrializacao **Use:** Interstate return to supplier **Cfop:** 6202 **Scope:** Outbound, other state **Description:** Devolucao de compra para comercializacao **Use:** Interstate return of traded goods **Cfop:** 6551 **Scope:** Outbound, other state **Description:** Venda de bem do ativo imobilizado **Use:** Interstate asset sale **Cfop:** 6901 **Scope:** Outbound, other state **Description:** Remessa para industrializacao por encomenda **Use:** Interstate subcontract shipment **Cfop:** 6902 **Scope:** Outbound, other state **Description:** Retorno de mercadoria utilizada na industrializacao por encomenda **Use:** Interstate return of residual material **Cfop:** 6915 **Scope:** Outbound, other state **Description:** Remessa de mercadoria ou bem para conserto ou reparo **Use:** Interstate repair shipment **Cfop:** 6916 **Scope:** Outbound, other state **Description:** Retorno de mercadoria ou bem recebido para conserto ou reparo **Use:** Interstate return after repair **Cfop:** 6949 **Scope:** Outbound, other state **Description:** Outra saida de mercadoria ou prestacao de servico nao especificada **Use:** Catch-all interstate **Cfop:** 7101 **Scope:** Outbound, abroad **Description:** Venda de producao do estabelecimento **Use:** Export sale of own production **Cfop:** 7102 **Scope:** Outbound, abroad **Description:** Venda de mercadoria adquirida ou recebida de terceiros **Use:** Export of traded goods **Cfop:** 7949 **Scope:** Outbound, abroad **Description:** Outra saida de mercadoria ou prestacao de servico nao especificada **Use:** Catch-all export **Notes:** CFOP is only one field. The correct tax treatment also depends on CST or CSOSN, NCM, the state rules and the regime of the company. Confirm each mapping with your fiscal advisor and with the current legislation of the states involved. ## Content **Intro:** CFOP (Codigo Fiscal de Operacoes e Prestacoes) tells the tax authority what kind of operation a Brazilian NF-e line represents. A wrong CFOP drives wrong ICMS, IPI, PIS and COFINS treatment, so ERP teams keep a mapping table from business transaction to CFOP. **Sections:** #### How to read a CFOP **Body:** The first digit gives the direction and geography: 1, 2 and 3 are inbound (same state, other state, abroad) and 5, 6 and 7 are outbound with the same split. The remaining three digits describe the operation. So 5101 and 6101 are the same operation, a sale of your own production, one inside the state and one to another state. Use the Scope column to filter by direction and the search box for words such as 'conserto' or 'industrializacao'. #### Manufacturing operations people miss **Body:** Contract manufacturing and repair flows are where mapping errors cluster. Sending material to a subcontractor uses 5901 or 6901, and the processed goods come back inbound under the matching industrialization-on-order entry codes. Equipment sent for repair goes out as 5915 or 6915 and comes back under 1916 or 2916 on the repairer's side, while the repairer returns it with 5916 or 6916. Plan the inbound counterpart codes with your fiscal advisor before the first shipment. **Bullets:** - Do not default to 5949 or 6949 when a specific code exists - Subcontract flows need a controlled return period per state rule - Imports start with 3101 or 3551 and an import declaration number - Test every CFOP with the validation of the SEFAZ homologation environment #### Using this table in your ERP **Body:** Export the table to Excel and use it as the reference column in your CFOP determination matrix. SAP's Brazil nota fiscal logic, Oracle's tax engine, Dynamics localizations and Infor Brazil packages each determine CFOP from a combination of movement type, sold-to and ship-from state, material type and customer type. The matrix is the real work. This list gives you the vocabulary to document it and to review a consultant's proposal line by line. **Cta:** If your team maintains CFOP determination rules by hand across plants and states, we can build a read-only audit that compares what was posted with what the matrix should have produced. **Faq:** #### What does the first digit of a CFOP mean? **Answer:** Digits 1, 2 and 3 are inbound operations for the same state, another state and abroad. Digits 5, 6 and 7 are outbound operations with the same split. The following three digits specify the operation, such as sale, return, repair or industrialization. #### Is this a complete CFOP list? **Answer:** No. The official table has hundreds of codes, including services, energy, transport and substitution cases. This reference covers the codes that manufacturing and distribution companies use most. Use the full official table for edge cases. #### Can CFOP alone determine the taxes? **Answer:** No. ICMS, IPI, PIS and COFINS depend on CFOP together with NCM, CST or CSOSN, origin of the goods, the states involved and the company's tax regime. CFOP is the key to the rule, not the rule itself. #### Which CFOP do I use for a sale to a customer in another state? **Answer:** For goods you manufactured, use 6101. For goods you bought and resell, use 6102. Special cases such as substitution tax, consignment or demonstration shipments have their own codes, so check with your fiscal advisor. ## Search terms cfop list, cfop codes nf-e, cfop 5101 5102 6101, cfop remessa para industrializacao, cfop 5949 outra saida, tabela cfop excel, brazil cfop meaning, cfop 5915 conserto --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json