Group 1 | Group 2 | Group 3 | Description of operation or service rendering |
1.101 | 2.101 | 3.101 | Purchase for manufacturing. |
1.102 | 2.102 | 3.102 | Purchase for sale |
1.111 | 2.111 |
| Purchase for manufacturing, of goods previously received in industrial consignment. |
1.116 | 2.116 |
| Purchase for manufacturing, from order for future receipt. |
1.124 | 2.124 |
| Manufactured by another company. |
1.126 | 2.126 | 3.126 | Purchase for use in service rendering. |
1.150 | 2.150 |
| Transfer for manufacturing, sale or service rendering. |
1.151 | 2.151 |
| Transfer for manufacturing. |
1.152 | 2.152 |
| Transfer for sale. |
1.153 | 2.153 |
| Transfer for distribution of electric power. |
1.154 | 2.154 |
| Transfer for use in service rendering. |
1.200 | 2.200 | 3.200 | Return of sale of internal production, from third party or cancellation of values. |
1.201 | 2.201 | 3.201 | Return of sale of establishment production. |
1.202 | 2.202 | 3.202 | Return of sale of goods acquired or received from third party. |
1.205 | 2.205 | 3.205 | Cancellation of values regarding rendering of communication services. |
1.206 | 2.206 | 3.206 | Cancellation of values regarding rendering of transportation services. |
1.207 | 2.207 | 3.207 | Cancellation of values regarding sale of electric power. |
1.250 | 2.250 | 3.250 | Purchase of electric power. |
1.251 | 2.251 | 3.251 | Purchase of electric power for distribution or sale. |
1.252 | 2.252 |
| Purchase of electric power by industrial establishment. |
1.253 | 2.253 |
| Purchase of electric power by commercial establishment. |
1.254 | 2.254 |
| Purchase of electric power by transportation service provider. |
1.256 | 2.256 |
| Purchase of electric power by rural producer establishment. |
1.257 | 2.257 |
| Purchase of electric power for consumption by contracted demand. |
1.300 | 2.300 | 3.300 | Acquisition of communication services. |
1.350 | 2.350 | 3.350 | Acquisition of transportation services. |
1.351 | 2.351 | 3.351 | Acquisition of transportation service to render service of the same nature. |
1.352 | 2.352 | 3.352 | Acquisition of transportation service by industrial establishment. |
1.353 | 2.353 | 3.353 | Acquisition of transportation service by commercial establishment. |
1.354 | 2.354 | 3.354 | Acquisition of transportation service by communication service provider. |
1.355 | 2.355 | 3.355 | Acquisition of transportation service by electric power distribution or generator establishment. |
1.356 | 2.356 | 3.356 | Acquisition of transportation service by electric power distribution or generator establishment. |
1.400 | 2.400 |
| Purchase for manufacturing of goods subjected to the Tax Substitution Basis. |
1.500 | 2.500 |
| Inflow of goods shipped specifically for export purposes and occasional returns. |
1.501 | 2.501 |
| Inflow of goods received specifically for export purposes. |
1.550 | 2.550 | 3.550 | Operations with fixed assets and material for consumption. |
1.551 | 2.551 | 3.551 | Purchase of goods for fixed asset. |
1.552 | 2.552 | 3.552 | Transfer of fixed asset |
1.553 | 2.553 | 3.553 | Return of sale of fixed asset |
1.554 | 2.554 |
| Return of fixed asset sent for use out of the establishment. |
1.555 | 2.555 |
| Return of fixed asset, from third party, sent for use in the establishment. |
1.556 | 2.556 | 3.556 | Purchase of material for use or consumption. |
1.557 | 2.557 |
| Purchase of material for use or consumption. |
1.900 | 2.900 | 3.900 | Other inflows of goods or acquisition of services. |
1.901 | 2.901 |
| Inflow for manufacturing by order. |
1.902 | 2.902 |
| Return of goods sent for manufacturing by order. |
1.903 | 2.903 |
| Return of goods sent for manufacturing and not used in such process. |
1.904 | 2.904 |
| Return of goods for sale outside of the establishment. |
1.910 | 2.910 |
| Inflow of bonus, donation or giveaway. |
1.911 | 2.911 |
| Inflow of free sample. |
1.912 | 2.912 |
| Inflow of merchandise or good received for demonstration. |
1.913 | 2.913 |
| Return of merchandise or good sent for demonstration. |
1.915 | 2.915 |
| Inflow of merchandise or good received for fixing or repair. |
1.916 | 2.916 |
| Return of merchandise or good sent for fixing or repair. |
1.949 | 2.949 | 3.949 | Other inflow of goods or service rendering not specified. |
Tip: These CFOPs (Fiscal Codes for Operations and Rendering) can be used in other countries, according to the local law, or you can create new codes, if required. |