Empresário Online - Legislação

Tabelas de Correlação Entre os Antigos e Novos CFOPS

Comunicado CAT- 5, de 27-1-2003

Divulga as tabelas de correlação entre os antigos e novos Códigos Fiscais de Operações e Prestações - 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 31/07/2002;

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 antigose 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.

Do CFOP de 3 Dígitos Para o 4 Dígitos

Entrada Saída

Antigo Novo Antigo Novo

1.11
1.11
1.11
1.11
1.11
1.11
1.12
1.12
1.12
1.12
1.13
1.13
1.14
1.21
1.22
1.23
1.24
1.31
1.31
1.31
1.31
1.32
1.32
1.32
1.32
1.33
1.33
1.34
1.41
1.42
1.43
1.44
1.44
1.45
1.46
1.51
1.52
1.52
1.53
1.53
1.54
1.55
1.61
1.62
1.62
1.63
1.63
1.64
1.65
1.71
1.72
1.73
1.74
1.75
1.76
1.77
1.78
1.79
1.81
1.82
1.86
1.91
1.91
1.92
1.93
1.93
1.94
1.94
1.95
1.96
1.96
1.97
1.97
1.98
1.99.1
1.99.1
1.99.1
1.99.1
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
2.11
2.11
2.11
2.11
2.11
2.11
2.12
2.12
2.12
2.12
2.13
2.13
2.14
2.21
2.22
2.23
2.24
2.31
2.31
2.31
2.31
2.32
2.32
2.32
2.32
2.33
2.33
2.34
2.35
2.35
2.41
2.42
2.43
2.44
2.44
2.45
2.46
2.51
2.52
2.52
2.53
2.53
2.54
2.55
2.61
2.62
2.62
2.63
2.63
2.64
2.65
2.71
2.72
2.73
2.74
2.75
2.76
2.77
2.78
2.79
2.86
2.91
2.91
2.92
2.93
2.93
2.94
2.94
2.95
2.96
2.96
2.97
2.97
2.98
2.99.1
2.99.1
2.99.1
2.99.1
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
3.11
3.12
3.13
3.21
3.21
3.21
3.22
3.22
3.22
3.23
3.23
3.24
3.31
3.41
3.51
3.52
3.52
3.53
3.53
3.54
3.91
3.94
3.97
3.99.9
3.99.9

1.101
1.111
1.116
1.120
1.121
1.122
1.102
1.113
1.117
1.118
1.124
1.125
1.126
1.151
1.152
1.153
1.154
1.201
1.203
1.503
1.553
1.202
1.204
1.504
1.553
1.205
1.206
1.207
1.251
1.252
1.253
1.254
1.255
1.256
1.257
1.301
1.302
1.306
1.303
1.306
1.304
1.305
1.351
1.352
1.356
1.353
1.356
1.354
1.355
1.401
1.403
1.406
1.407
1.408
1.409
1.410
1.411
1.603
1.451
1.452
1.501
1.551
1.551
1.552
1.901
1.924
1.902
1.925
1.904
1.414
1.415
1.556
1.556
1.557
1.910
1.911
1.917
1.918
1.208
1.209
1.554
1.555
1.601
1.602
1.903
1.905
1.906
1.907
1.908
1.909
1.912
1.913
1.914
1.915
1.916
1.919
1.920
1.921
1.922
1.923
1.949
2.101
2.111
2.116
2.120
2.121
2.122
2.102
2.113
2.117
2.118
2.124
2.125
2.126
2.151
2.152
2.153
2.154
2.201
2.203
2.503
2.553
2.202
2.204
2.504
2.553
2.205
2.206
2.207
2.208
2.209
2.251
2.252
2.253
2.254
2.255
2.256
2.257
2.301
2.302
2.306
2.303
2.306
2.304
2.305
2.351
2.352
2.356
2.353
2.356
2.354
2.355
2.401
2.403
2.406
2.407
2.408
2.409
2.410
2.411
2.603
2.501
2.551
2.551
2.552
2.901
2.924
2.902
2.925
2.904
2.414
2.415
2.556
2.556
2.557
2.910
2.911
2.917
2.918
2.554
2.555
2.903
2.905
2.906
2.907
2.908
2.909
2.912
2.913
2.914
2.915
2.916
2.919
2.920
2.921
2.922
2.923
2.949
3.101
3.102
3.126
3.201
3.211
3.553
3.202
3.503
3.553
3.205
3.206
3.207
3.251
3.301
3.351
3.352
3.356
3.353
3.356
3.354
3.551
3.127
3.556
3.355
3.949

5.11
5.11
5.11
5.11
5.11
5.11
5.11
5.12
5.12
5.12
5.12
5.12
5.12
5.12
5.12
5.12
5.13
5.13
5.14
5.15
5.16
5.17
5.21
5.22
5.23
5.24
5.25
5.26
5.31
5.32
5.33
5.33
5.34
5.41
5.42
5.43
5.43
5.43
5.44
5.45
5.46
5.51
5.52
5.52
5.52
5.52
5.52
5.53
5.61
5.62
5.62
5.62
5.62
5.62
5.62
5.63
5.63
5.71
5.71
5.72
5.73
5.73
5.74
5.74
5.75
5.76
5.77
5.78
5.79
5.81
5.86
5.87
5.88
5.89
5.91
5.92
5.92
5.93
5.94
5.94
5.95
5.95
5.95
5.95
5.96
5.97
5.97
5.99.1
5.99.1
5.99.1
5.99.1
5.99.1
5.99.1
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
6.11
6.11
6.11
6.11
6.11
6.11
6.11
6.12
6.12
6.12
6.12
6.12
6.12
6.12
6.12
6.12
6.13
6.13
6.14
6.15
6.16
6.17
6.18
6.19
6.21
6.22
6.23
6.24
6.25
6.26
6.31
6.32
6.33
6.33
6.34
6.35
6.35
6.35
6.35
6.41
6.42
6.43
6.43
6.43
6.44
6.45
6.46
6.51
6.52
6.52
6.52
6.52
6.52
6.53
6.61
6.62
6.62
6.62
6.62
6.62
6.62
6.63
6.63
6.71
6.71
6.72
6.73
6.73
6.74
6.75
6.76
6.77
6.78
6.79
6.86
6.87
6.88
6.89
6.91
6.92
6.92
6.93
6.94
6.94
6.95
6.95
6.95
6.95
6.96
6.97
6.97
6.99.1
6.99.1
6.99.1
6.99.1
6.99.1
6.99.1
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
7.11
7.11
7.11
7.12
7.12
7.12
7.16
7.17
7.31
7.32
7.33
7.33
7.34
7.41
7.61
7.99.1
7.99.1
7.99.9
7.99.9
7.99.9
7.99.9
7.99.9
7.99.9
SC
SC
SC
SC
SC
SC
SC
SC
5.101
5.109
5.111
5.113
5.116
5.118
5.122
5.102
5.110
5.112
5.114
5.115
5.117
5.119
5.120
5.123
5.124
5.125
5.103
5.104
5.105
5.106
5.151
5.152
5.153
SC
5.155
5.156
5.201
5.202
5.205
5.206
5.207
5.251
5.252
5.253
5.254
5.255
5.256
5.258
5.257
5.301
5.302
5.303
5.304
5.305
5.306
5.307
5.351
5.352
5.353
5.354
5.355
5.356
5.932
5.357
5.932
5.401
5.402
5.401
5.403
5.405
5.403
5.405
5.408
5.409
5.410
5.411
5.603
5.451
5.501
5.502
5.503
5.503
5.551
5.552
5.557
5.901
5.902
5.925
5.412
5.413
5.553
5.556
5.904
5.414
5.415
5.910
5.911
5.917
5.918
5.919
5.922
5.208
5.209
5.210
5.554
5.555
5.601
5.602
5.903
5.905
5.906
5.907
5.908
5.909
5.912
5.913
5.914
5.915
5.916
5.920
5.921
5.923
5.924
5.949
6.101
6.109
6.111
6.113
6.116
6.118
6.122
6.102
6.110
6.112
6.114
6.115
6.117
6.119
6.120
6.123
6.124
6.125
6.103
6.104
6.105
6.106
6.107
6.108
6.151
6.152
6.153
SC
6.155
6.156
6.201
6.202
6.205
6.206
6.207
6.208
6.209
6.210
6.555
6.251
6.252
6.253
6.254
6.255
6.256
6.258
6.257
6.301
6.302
6.303
6.304
6.305
6.306
6.307
6.351
5.352
6.353
6.354
6.355
6.356
6.932
6.357
6.932
6.401
6.402
6.401
6.403
6.404
6.403
6.408
6.409
6.410
6.411
6.603
6.501
6.502
6.503
6.503
6.551
6.552
6.557
6.901
6.902
6.925
6.412
6.413
6.553
6.556
6.904
6.414
6.415
6.910
6.911
6.917
6.918
6.919
6.922
6.554
6.903
6.905
6.906
6.907
6.908
6.909
6.912
6.913
6.914
6.915
6.916
6.920
6.921
6.923
6.924
6.949
7.101
7.127
7.551
7.102
7.501
7.551
7.105
7.106
7.201
7.202
7.205
7.206
7.207
7.251
SC
7.211
SC
7.210
7.301
7.358
7.553
7.556
7.949
5.926
5.927
5.928
5.929
5.931
6.929
6.931
7.930

Do CFOP de 4 Dígitos Para o de 3 Dígitos

Entrada Saída

Novo Antigo Novo Antigo

1.101
1.102
1.111
1.113
1.116
1.117
1.118
1.120
1.121
1.122
1.124
1.125
1.126
1.151
1.152
1.153
1.154
1.201
1.202
1.203
1.204
1.205
1.206
1.207
1.208
1.209
1.251
1.252
1.253
1.254
1.255
1.256
1.257
1.301
1.302
1.303
1.304
1.305
1.306
1.306
1.351
1.352
1.353
1.354
1.355
1.356
1.356
1.401
1.403
1.406
1.407
1.408
1.409
1.410
1.411
1.414
1.415
1.451
1.452
1.501
1.503
1.504
1.551
1.551
1.552
1.553
1.553
1.554
1.555
1.556
1.556
1.557
1.601
1.602
1.603
1.901
1.902
1.903
1.904
1.905
1.906
1.907
1.908
1.909
1.910
1.911
1.912
1.913
1.914
1.915
1.916
1.917
1.918
1.919
1.920
1.921
1.922
1.923
1.924
1.925
1.949
2.101
2.102
2.111
2.113
2.116
2.117
2.118
2.120
2.121
2.122
2.124
2.125
2.126
2.151
2.152
2.153
2.154
2.201
2.202
2.203
2.204
2.205
2.206
2.207
2.208
2.209
2.251
2.252
2.253
2.254
2.255
2.256
2.257
2.301
2.302
2.303
2.304
2.305
2.306
2.306
2.351
2.352
2.353
2.354
2.355
2.356
2.356
2.401
2.403
2.406
2.407
2.408
2.409
2.410
2.411
2.414
2.415
2.501
2.503
2.504
2.551
2.551
2.552
2.553
2.553
2.554
2.555
2.556
2.556
2.557
2.603
2.901
2.902
2.903
2.904
2.905
2.906
2.907
2.908
2.909
2.910
2.911
2.912
2.913
2.914
2.915
2.916
2.917
2.918
2.919
2.920
2.921
2.922
2.923
2.924
2.925
2.949
3.101
3.102
3.126
3.127
3.201
3.202
3.205
3.206
3.207
3.211
3.251
3.301
3.351
3.352
3.353
3.354
3.355
3.356
3.356
3.503
3.551
3.553
3.553
3.556
3.949

1.11
1.12
1.11
1.12
1.11
1.12
1.12
1.11
1.11
1.11
1.13
1.13
1.14
1.21
1.22
1.23
1.24
1.31
1.32
1.31
1.32
1.33
1.33
1.34
1.99.9
1.99.9
1.41
1.42
1.43
1.44
1.44
1.45
1.46
1.51
1.52
1.53
1.54
1.55
1.52
1.53
1.61
1.62
1.63
1.64
1.65
1.62
1.63
1.71
1.72
1.73
1.74
1.75
1.76
1.77
1.78
1.96
1.96
1.81
1.82
1.86
1.31
1.32
1.91
1.91
1.92
1.31
1.32
1.99.9
1.99.9
1.97
1.97
1.98
1.99.9
1.99.9
1.79
1.93
1.94
1.99.9
1.95
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.1
1.99.1
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.99.1
1.99.1
1.99.9
1.99.9
1.99.9
1.99.9
1.99.9
1.93
1.94
1.99.9
2.11
2.12
2.11
2.12
2.11
2.12
2.12
2.11
2.11
2.11
2.13
2.13
2.14
2.21
2.22
2.23
2.24
2.31
2.32
2.31
2.32
2.33
2.33
2.34
2.35
2.35
2.41
2.42
2.43
2.44
2.44
2.45
2.46
2.51
2.52
2.53
2.54
2.55
2.52
2.53
2.61
2.62
2.63
2.64
2.65
2.62
2.63
2.71
2.72
2.73
2.74
2.75
2.76
2.77
2.78
2.96
2.96
2.86
2.31
2.32
2.91
2.91
2.92
2.31
2.32
2.99.9
2.99.9
2.97
2.97
2.98
2.79
2.93
2.94
2.99.9
2.95
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.1
2.99.1
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.99.1
2.99.1
2.99.9
2.99.9
2.99.9
2.99.9
2.99.9
2.93
2.94
2.99.9
3.11
3.12
3.13
3.94
3.21
3.22
3.23
3.23
3.24
3.21
3.31
3.41
3.51
3.52
3.53
3.54
3.99.9
3.52
3.53
3.22
3.91
3.21
3.22
3.97
3.99.9

5.101
5.102
5.103
5.104
5.105
5.106
5.109
5.110
5.111
5.112
5.113
5.114
5.115
5.116
5.117
5.118
5.119
5.120
5.122
5.123
5.124
5.125
5.151
5.152
5.153
5.155
5.156
5.201
5.202
5.205
5.206
5.207
5.208
5.209
5.210
5.251
5.252
5.253
5.254
5.255
5.256
5.257
5.258
5.301
5.302
5.303
5.304
5.305
5.306
5.307
5.351
5.352
5.352
5.353
5.354
5.355
5.356
5.357
5.401
5.401
5.402
5.403
5.403
5.405
5.405
5.408
5.409
5.410
5.411
5.412
5.413
5.414
5.415
5.451
5.501
5.502
5.503
5.503
5.551
5.552
5.553
5.554
5.555
5.556
5.557
5.601
5.602
5.603
5.901
5.902
5.903
5.904
5.905
5.906
5.907
5.908
5.909
5.910
5.911
5.912
5.913
5.914
5.915
5.916
5.917
5.918
5.919
5.920
5.921
5.922
5.923
5.924
5.925
5.926
5.927
5.928
5.929
5.931
5.932
5.932
5.949
6.101
6.102
6.103
6.104
6.105
6.106
6.107
6.108
6.109
6.110
6.111
6.112
6.113
6.114
6.115
6.116
6.117
6.118
6.119
6.120
6.122
6.123
6.124
6.125
6.151
6.152
6.153
6.155
6.156
6.201
6.202
6.205
6.206
6.207
6.208
6.209
6.210
6.251
6.252
6.253
6.254
6.255
6.256
6.257
6.258
6.301
6.302
6.303
6.304
6.305
6.306
6.307
6.351
6.353
6.354
6.355
6.356
6.357
6.401
6.401
6.402
6.403
6.403
6.404
6.408
6.409
6.410
6.411
6.412
6.413
6.414
6.415
6.501
6.502
6.503
6.503
6.551
6.552
6.553
6.554
6.555
6.556
6.557
6.603
6.901
6.902
6.903
6.904
6.905
6.906
6.907
6.908
6.909
6.910
6.911
6.912
6.913
6.914
6.915
6.916
6.917
6.918
6.919
6.920
6.921
6.922
6.923
6.924
6.925
6.929
6.931
6.932
6.932
6.949
7.101
7.102
7.105
7.106
7.127
7.201
7.202
7.205
7.206
7.207
7.210
7.211
7.251
7.301
7.358
7.501
7.551
7.551
7.553
7.556
7.930
7.949
SC
SC
SC
SC
5.11
5.12
5.14
5.15
5.16
5.17
5.11
5.12
5.11
5.12
5.11
5.12
5.12
5.11
5.12
5.11
5.12
5.12
5.11
5.12
5.13
5.13
5.21
5.22
5.23
5.25
5.26
5.31
5.32
5.33
5.33
5.34
5.99.9
5.99.9
5.99.9
5.41
5.42
5.43
5.43
5.43
5.44
5.46
5.45
5.51
5.52
5.52
5.52
5.52
5.52
5.53
5.61
5.62
6.62
5.62
5.62
5.62
5.62
5.63
5.71
5.72
5.71
5.73
5.74
5.73
5.74
5.75
5.76
5.77
5.78
5.95
5.95
5.97
5.97
5.81
5.86
5.87
5.88
5.89
5.91
5.92
5.95
5.99.9
5.99.9
5.95
5.92
5.99.9
5.99.9
5.79
5.93
5.94
5.99.9
5.96
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.1
5.99.1
5.99.9
5.99.9
5.99.9
5.99.9
5.99.9
5.99.1
5.99.1
5.99.1
5.99.9
5.99.9
5.99.1
5.99.9
5.99.9
5.94
SC
SC
SC
SC
SC
5.62
5.63
5.99.9
6.11
6.12
6.14
6.15
6.16
6.17
6.18
6.19
6.11
6.12
6.11
6.12
6.11
6.12
6.12
6.11
6.12
6.11
6.12
6.12
6.11
6.12
6.13
6.13
6.21
6.22
6.23
6.25
6.26
6.31
6.32
6.33
6.33
6.34
6.35
6.35
6.35
6.41
6.42
6.43
6.43
6.43
6.44
6.46
6.45
6.51
6.52
6.52
6.52
6.52
6.52
6.53
6.61
6.62
6.62
6.62
6.62
6.63
6.71
6.72
6.71
6.73
6.74
6.73
6.75
6.76
6.77
6.78
6.95
6.95
6.97
6.97
6.86
6.87
6.88
6.89
6.91
6.92
6.95
6.99.9
6.35
6.95
6.92
6.79
6.93
6.94
6.99.9
6.96
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.1
6.99.1
6.99.9
6.99.9
6.99.9
6.99.9
6.99.9
6.99.1
6.99.1
6.99.1
6.99.9
6.99.9
6.99.1
6.99.9
6.99.9
6.94
SC
SC
6.62
6.63
6.99.9
7.11
7.12
7.16
7.17
7.11
7.31
7.32
7.33
7.33
7.34
7.99.9
7.99.1
7.41
7.99.9
7.99.9
7.12
7.11
7.12
7.99.9
7.99.9
SC
7.99.9
5.24
6.24
7.61
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

Comunicado CAT- 5, de 27-1-2003 (DOESP - 28.01.2003)