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Brazil CFOP Codes Reference for Manufacturers

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.

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CFOP	Scope	Description	Typical use in manufacturing
1101	Inbound, same state	Compra para industrializacao	Raw material or component purchase for production
1102	Inbound, same state	Compra para comercializacao	Goods bought for resale
1201	Inbound, same state	Devolucao de venda de producao do estabelecimento	Customer returns own-made goods
1202	Inbound, same state	Devolucao de venda de mercadoria adquirida ou recebida de terceiros	Customer returns traded goods
1551	Inbound, same state	Compra de bem para o ativo imobilizado	Machinery or tooling capex
1556	Inbound, same state	Compra de material para uso ou consumo	MRO and consumables
1949	Inbound, same state	Outra entrada de mercadoria ou prestacao de servico nao especificada	Catch-all, avoid when a specific code exists
2101	Inbound, other state	Compra para industrializacao	Interstate raw material purchase
2102	Inbound, other state	Compra para comercializacao	Interstate purchase for resale
2551	Inbound, other state	Compra de bem para o ativo imobilizado	Interstate capex
2556	Inbound, other state	Compra de material para uso ou consumo	Interstate MRO
2949	Inbound, other state	Outra entrada de mercadoria ou prestacao de servico nao especificada	Catch-all interstate
3101	Inbound, abroad	Compra para industrializacao	Imported raw material or component
3102	Inbound, abroad	Compra para comercializacao	Imported goods for resale
3551	Inbound, abroad	Compra de bem para o ativo imobilizado	Imported machinery
5101	Outbound, same state	Venda de producao do estabelecimento	Sale of goods you manufactured
5102	Outbound, same state	Venda de mercadoria adquirida ou recebida de terceiros	Sale of traded goods
5201	Outbound, same state	Devolucao de compra para industrializacao	Return of purchased material to supplier
5202	Outbound, same state	Devolucao de compra para comercializacao	Return of traded goods to supplier
5551	Outbound, same state	Venda de bem do ativo imobilizado	Asset disposal sale
5901	Outbound, same state	Remessa para industrializacao por encomenda	Sending material to a subcontractor for processing
5902	Outbound, same state	Retorno de mercadoria utilizada na industrializacao por encomenda	Returning unused or residual material to the principal
5915	Outbound, same state	Remessa de mercadoria ou bem para conserto ou reparo	Sending equipment out for repair
5916	Outbound, same state	Retorno de mercadoria ou bem recebido para conserto ou reparo	Returning repaired equipment to its owner
5949	Outbound, same state	Outra saida de mercadoria ou prestacao de servico nao especificada	Catch-all, use only when no specific code fits
6101	Outbound, other state	Venda de producao do estabelecimento	Interstate sale of own production
6102	Outbound, other state	Venda de mercadoria adquirida ou recebida de terceiros	Interstate sale of traded goods
6201	Outbound, other state	Devolucao de compra para industrializacao	Interstate return to supplier
6202	Outbound, other state	Devolucao de compra para comercializacao	Interstate return of traded goods
6551	Outbound, other state	Venda de bem do ativo imobilizado	Interstate asset sale
6901	Outbound, other state	Remessa para industrializacao por encomenda	Interstate subcontract shipment
6902	Outbound, other state	Retorno de mercadoria utilizada na industrializacao por encomenda	Interstate return of residual material
6915	Outbound, other state	Remessa de mercadoria ou bem para conserto ou reparo	Interstate repair shipment
6916	Outbound, other state	Retorno de mercadoria ou bem recebido para conserto ou reparo	Interstate return after repair
6949	Outbound, other state	Outra saida de mercadoria ou prestacao de servico nao especificada	Catch-all interstate
7101	Outbound, abroad	Venda de producao do estabelecimento	Export sale of own production
7102	Outbound, abroad	Venda de mercadoria adquirida ou recebida de terceiros	Export of traded goods
7949	Outbound, abroad	Outra saida de mercadoria ou prestacao de servico nao especificada	Catch-all export

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.

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How to read a CFOP

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

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.

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

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.

Frequently Asked Questions

What does the first digit of a CFOP mean?

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?

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?

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?

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.

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.

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