Definition of CFOP (What it is, Concept and Definition)

CFOP is the acronym for Tax Code of Operations and Provisions, entry and exit of goods, intercity and interstate. It is a numerical code that identifies the nature of the movement of the goods or the provision of transport services.

It is through the CFOP that it is defined whether or not the tax operation will have to pay taxes.

The code must be indicated in all fiscal documents of the company, such as invoices, knowledge of transport, fiscal books, magnetic files and others required by law, when entering and exiting goods and goods and the acquisition of services.

Each code is composed of four digits, and through the first digit it is possible to identify the type of operation, whether incoming or outgoing goods:

Appetizer

1,000 - Entry and/or Acquisitions of State Services.
2,000 - Entry and/or Acquisitions of Services from other States.
3,000 - Entry and/or Acquisitions of Services from Abroad.

Departures

5,000 - Departures or Provision of Services to the State.
6,000 - Departures or Provision of Services to other States.
7,000 - Departures or Provision of Services abroad.

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