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Comunicado CAT-5, de 17-01-03 - DOE 28-01-03

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 31/07/2003; 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.

TABELAS DE CORRELAÇÃO ENTRE OS ANTIGOS E NOVOS CFOPs :
DO CFOP DE 3 DÍGITOS PARA O DE 4 DÍGITOS				DO CFOP DE 4 DÍGITOS PARA O DE 3 DÍGITOS
ENTRADAS		SAÍDAS			ENTRADAS		SAÍDAS
ANTIGO	NOVO	ANTIGO	NOVO		NOVO	ANTIGO	NOVO	ANTIGO
1.11	1.101	5.11	5.101		1.101	1.11	5.101	5.11
1.11	1.111	5.11	5.109		1.102	1.12	5.102	5.12
1.11	1.116	5.11	5.111		1.111	1.11	5.103	5.14
1.11	1.120	5.11	5.113		1.113	1.12	5.104	5.15
1.11	1.121	5.11	5.116		1.116	1.11	5.105	5.16
1.11	1.122	5.11	5.118		1.117	1.12	5.106	5.17
1.12	1.102	5.11	5.122		1.118	1.12	5.109	5.11
1.12	1.113	5.12	5.102		1.120	1.11	5.110	5.12
1.12	1.117	5.12	5.110		1.121	1.11	5.111	5.11
1.12	1.118	5.12	5.112		1.122	1.11	5.112	5.12
1.13	1.124	5.12	5.114		1.124	1.13	5.113	5.11
1.13	1.125	5.12	5.115		1.125	1.13	5.114	5.12
1.14	1.126	5.12	5.117		1.126	1.14	5.115	5.12
1.21	1.151	5.12	5.119		1.151	1.21	5.116	5.11
1.22	1.152	5.12	5.120		1.152	1.22	5.117	5.12
1.23	1.153	5.12	5.123		1.153	1.23	5.118	5.11
1.24	1.154	5.13	5.124		1.154	1.24	5.119	5.12
1.31	1.201	5.13	5.125		1.201	1.31	5.120	5.12
1.31	1.203	5.14	5.103		1.202	1.32	5.122	5.11
1.31	1.503	5.15	5.104		1.203	1.31	5.123	5.12
1.31	1.553	5.16	5.105		1.204	1.32	5.124	5.13
1.32	1.202	5.17	5.106		1.205	1.33	5.125	5.13
1.32	1.204	5.21	5.151		1.206	1.33	5.151	5.21
1.32	1.504	5.22	5.152		1.207	1.34	5.152	5.22
1.32	1.553	5.23	5.153		1.208	1.99.9	5.153	5.23
1.33	1.205	5.24	SC		1.209	1.99.9	5.155	5.25
1.33	1.206	5.25	5.155		1.251	1.41	5.156	5.26
1.34	1.207	5.26	5.156		1.252	1.42	5.201	5.31
1.41	1.251	5.31	5.201		1.253	1.43	5.202	5.32
1.42	1.252	5.32	5.202		1.254	1.44	5.205	5.33
1.43	1.253	5.33	5.205		1.255	1.44	5.206	5.33
1.44	1.254	5.33	5.206		1.256	1.45	5.207	5.34
1.44	1.255	5.34	5.207		1.257	1.46	5.208	5.99.9
1.45	1.256	5.41	5.251		1.301	1.51	5.209	5.99.9
1.46	1.257	5.42	5.252		1.302	1.52	5.210	5.99.9
1.51	1.301	5.43	5.253		1.303	1.53	5.251	5.41
1.52	1.302	5.43	5.254		1.304	1.54	5.252	5.42
1.52	1.306	5.43	5.255		1.305	1.55	5.253	5.43
1.53	1.303	5.44	5.256		1.306	1.52	5.254	5.43
1.53	1.306	5.45	5.258		1.306	1.53	5.255	5.43
1.54	1.304	5.46	5.257		1.351	1.61	5.256	5.44
1.55	1.305	5.51	5.301		1.352	1.62	5.257	5.46
1.61	1.351	5.52	5.302		1.353	1.63	5.258	5.45
1.62	1.352	5.52	5.303		1.354	1.64	5.301	5.51
1.62	1.356	5.52	5.304		1.355	1.65	5.302	5.52
1.63	1.353	5.52	5.305		1.356	1.62	5.303	5.52
1.63	1.356	5.52	5.306		1.356	1.63	5.304	5.52
1.64	1.354	5.53	5.307		1.401	1.71	5.305	5.52
1.65	1.355	5.61	5.351		1.403	1.72	5.306	5.52
1.71	1.401	5.62	5.352		1.406	1.73	5.307	5.53
1.72	1.403	5.62	5.353		1.407	1.74	5.351	5.61
1.73	1.406	5.62	5.354		1.408	1.75	5.352	5.62
1.74	1.407	5.62	5.355		1.409	1.76	5.352	6.62
1.75	1.408	5.62	5.356		1.410	1.77	5.353	5.62
1.76	1.409	5.62	5.932		1.411	1.78	5.354	5.62
1.77	1.410	5.63	5.357		1.414	1.96	5.355	5.62
1.78	1.411	5.63	5.932		1.415	1.96	5.356	5.62
1.79	1.603	5.71	5.401		1.451	1.81	5.357	5.63
1.81	1.451	5.71	5.402		1.452	1.82	5.401	5.71
1.82	1.452	5.72	5.401		1.501	1.86	5.401	5.72
1.86	1.501	5.73	5.403		1.503	1.31	5.402	5.71
1.91	1.551	5.73	5.405		1.504	1.32	5.403	5.73
1.91	1.551	5.74	5.403		1.551	1.91	5.403	5.74
1.92	1.552	5.74	5.405		1.551	1.91	5.405	5.73
1.93	1.901	5.75	5.408		1.552	1.92	5.405	5.74
1.93	1.924	5.76	5.409		1.553	1.31	5.408	5.75
1.94	1.902	5.77	5.410		1.553	1.32	5.409	5.76
1.94	1.925	5.78	5.411		1.554	1.99.9	5.410	5.77
1.95	1.904	5.79	5.603		1.555	1.99.9	5.411	5.78
1.96	1.414	5.81	5.451		1.556	1.97	5.412	5.95
1.96	1.415	5.86	5.501		1.556	1.97	5.413	5.95
1.97	1.556	5.87	5.502		1.557	1.98	5.414	5.97
1.97	1.556	5.88	5.503		1.601	1.99.9	5.415	5.97
1.98	1.557	5.89	5.503		1.602	1.99.9	5.451	5.81
1.99.1	1.910	5.91	5.551		1.603	1.79	5.501	5.86
1.99.1	1.911	5.92	5.552		1.901	1.93	5.502	5.87
1.99.1	1.917	5.92	5.557		1.902	1.94	5.503	5.88
1.99.1	1.918	5.93	5.901		1.903	1.99.9	5.503	5.89
1.99.9	1.208	5.94	5.902		1.904	1.95	5.551	5.91
1.99.9	1.209	5.94	5.925		1.905	1.99.9	5.552	5.92
1.99.9	1.554	5.95	5.412		1.906	1.99.9	5.553	5.95
1.99.9	1.555	5.95	5.413		1.907	1.99.9	5.554	5.99.9
1.99.9	1.601	5.95	5.553		1.908	1.99.9	5.555	5.99.9
1.99.9	1.602	5.95	5.556		1.909	1.99.9	5.556	5.95
1.99.9	1.903	5.96	5.904		1.910	1.99.1	5.557	5.92
1.99.9	1.905	5.97	5.414		1.911	1.99.1	5.601	5.99.9
1.99.9	1.906	5.97	5.415		1.912	1.99.9	5.602	5.99.9
1.99.9	1.907	5.99.1	5.910		1.913	1.99.9	5.603	5.79
1.99.9	1.908	5.99.1	5.911		1.914	1.99.9	5.901	5.93
1.99.9	1.909	5.99.1	5.917		1.915	1.99.9	5.902	5.94
1.99.9	1.912	5.99.1	5.918		1.916	1.99.9	5.903	5.99.9
1.99.9	1.913	5.99.1	5.919		1.917	1.99.1	5.904	5.96
1.99.9	1.914	5.99.1	5.922		1.918	1.99.1	5.905	5.99.9
1.99.9	1.915	5.99.9	5.208		1.919	1.99.9	5.906	5.99.9
1.99.9	1.916	5.99.9	5.209		1.920	1.99.9	5.907	5.99.9
1.99.9	1.919	5.99.9	5.210		1.921	1.99.9	5.908	5.99.9
1.99.9	1.920	5.99.9	5.554		1.922	1.99.9	5.909	5.99.9
1.99.9	1.921	5.99.9	5.555		1.923	1.99.9	5.910	5.99.1
1.99.9	1.922	5.99.9	5.601		1.924	1.93	5.911	5.99.1
1.99.9	1.923	5.99.9	5.602		1.925	1.94	5.912	5.99.9
1.99.9	1.949	5.99.9	5.903		1.949	1.99.9	5.913	5.99.9
2.11	2.101	5.99.9	5.905		2.101	2.11	5.914	5.99.9
2.11	2.111	5.99.9	5.906		2.102	2.12	5.915	5.99.9
2.11	2.116	5.99.9	5.907		2.111	2.11	5.916	5.99.9
2.11	2.120	5.99.9	5.908		2.113	2.12	5.917	5.99.1
2.11	2.121	5.99.9	5.909		2.116	2.11	5.918	5.99.1
2.11	2.122	5.99.9	5.912		2.117	2.12	5.919	5.99.1
2.12	2.102	5.99.9	5.913		2.118	2.12	5.920	5.99.9
2.12	2.113	5.99.9	5.914		2.120	2.11	5.921	5.99.9
2.12	2.117	5.99.9	5.915		2.121	2.11	5.922	5.99.1
2.12	2.118	5.99.9	5.916		2.122	2.11	5.923	5.99.9
2.13	2.124	5.99.9	5.920		2.124	2.13	5.924	5.99.9
2.13	2.125	5.99.9	5.921		2.125	2.13	5.925	5.94
2.14	2.126	5.99.9	5.923		2.126	2.14	5.926	SC
2.21	2.151	5.99.9	5.924		2.151	2.21	5.927	SC
2.22	2.152	5.99.9	5.949		2.152	2.22	5.928	SC
2.23	2.153	6.11	6.101		2.153	2.23	5.929	SC
2.24	2.154	6.11	6.109		2.154	2.24	5.931	SC
2.31	2.201	6.11	6.111		2.201	2.31	5.932	5.62
2.31	2.203	6.11	6.113		2.202	2.32	5.932	5.63
2.31	2.503	6.11	6.116		2.203	2.31	5.949	5.99.9
2.31	2.553	6.11	6.118		2.204	2.32	6.101	6.11
2.32	2.202	6.11	6.122		2.205	2.33	6.102	6.12
2.32	2.204	6.12	6.102		2.206	2.33	6.103	6.14
2.32	2.504	6.12	6.110		2.207	2.34	6.104	6.15
2.32	2.553	6.12	6.112		2.208	2.35	6.105	6.16
2.33	2.205	6.12	6.114		2.209	2.35	6.106	6.17
2.33	2.206	6.12	6.115		2.251	2.41	6.107	6.18
2.34	2.207	6.12	6.117		2.252	2.42	6.108	6.19
2.35	2.208	6.12	6.119		2.253	2.43	6.109	6.11
2.35	2.209	6.12	6.120		2.254	2.44	6.110	6.12
2.41	2.251	6.12	6.123		2.255	2.44	6.111	6.11
2.42	2.252	6.13	6.124		2.256	2.45	6.112	6.12
2.43	2.253	6.13	6.125		2.257	2.46	6.113	6.11
2.44	2.254	6.14	6.103		2.301	2.51	6.114	6.12
2.44	2.255	6.15	6.104		2.302	2.52	6.115	6.12
2.45	2.256	6.16	6.105		2.303	2.53	6.116	6.11
2.46	2.257	6.17	6.106		2.304	2.54	6.117	6.12
2.51	2.301	6.18	6.107		2.305	2.55	6.118	6.11
2.52	2.302	6.19	6.108		2.306	2.52	6.119	6.12
2.52	2.306	6.21	6.151		2.306	2.53	6.120	6.12
2.53	2.303	6.22	6.152		2.351	2.61	6.122	6.11
2.53	2.306	6.23	6.153		2.352	2.62	6.123	6.12
2.54	2.304	6.24	SC		2.353	2.63	6.124	6.13
2.55	2.305	6.25	6.155		2.354	2.64	6.125	6.13
2.61	2.351	6.26	6.156		2.355	2.65	6.151	6.21
2.62	2.352	6.31	6.201		2.356	2.62	6.152	6.22
2.62	2.356	6.32	6.202		2.356	2.63	6.153	6.23
2.63	2.353	6.33	6.205		2.401	2.71	6.155	6.25
2.63	2.356	6.33	6.206		2.403	2.72	6.156	6.26
2.64	2.354	6.34	6.207		2.406	2.73	6.201	6.31
2.65	2.355	6.35	6.208		2.407	2.74	6.202	6.32
2.71	2.401	6.35	6.209		2.408	2.75	6.205	6.33
2.72	2.403	6.35	6.210		2.409	2.76	6.206	6.33
2.73	2.406	6.35	6.555		2.410	2.77	6.207	6.34
2.74	2.407	6.41	6.251		2.411	2.78	6.208	6.35
2.75	2.408	6.42	6.252		2.414	2.96	6.209	6.35
2.76	2.409	6.43	6.253		2.415	2.96	6.210	6.35
2.77	2.410	6.43	6.254		2.501	2.86	6.251	6.41
2.78	2.411	6.43	6.255		2.503	2.31	6.252	6.42
2.79	2.603	6.44	6.256		2.504	2.32	6.253	6.43
2.86	2.501	6.45	6.258		2.551	2.91	6.254	6.43
2.91	2.551	6.46	6.257		2.551	2.91	6.255	6.43
2.91	2.551	6.51	6.301		2.552	2.92	6.256	6.44
2.92	2.552	6.52	6.302		2.553	2.31	6.257	6.46
2.93	2.901	6.52	6.303		2.553	2.32	6.258	6.45
2.93	2.924	6.52	6.304		2.554	2.99.9	6.301	6.51
2.94	2.902	6.52	6.305		2.555	2.99.9	6.302	6.52
2.94	2.925	6.52	6.306		2.556	2.97	6.303	6.52
2.95	2.904	6.53	6.307		2.556	2.97	6.304	6.52
2.96	2.414	6.61	6.351		2.557	2.98	6.305	6.52
2.96	2.415	6.62	5.352		2.603	2.79	6.306	6.52
2.97	2.556	6.62	6.353		2.901	2.93	6.307	6.53
2.97	2.556	6.62	6.354		2.902	2.94	6.351	6.61
2.98	2.557	6.62	6.355		2.903	2.99.9	6.353	6.62
2.99.1	2.910	6.62	6.356		2.904	2.95	6.354	6.62
2.99.1	2.911	6.62	6.932		2.905	2.99.9	6.355	6.62
2.99.1	2.917	6.63	6.357		2.906	2.99.9	6.356	6.62
2.99.1	2.918	6.63	6.932		2.907	2.99.9	6.357	6.63
2.99.9	2.554	6.71	6.401		2.908	2.99.9	6.401	6.71
2.99.9	2.555	6.71	6.402		2.909	2.99.9	6.401	6.72
2.99.9	2.903	6.72	6.401		2.910	2.99.1	6.402	6.71
2.99.9	2.905	6.73	6.403		2.911	2.99.1	6.403	6.73
2.99.9	2.906	6.73	6.404		2.912	2.99.9	6.403	6.74
2.99.9	2.907	6.74	6.403		2.913	2.99.9	6.404	6.73
2.99.9	2.908	6.75	6.408		2.914	2.99.9	6.408	6.75
2.99.9	2.909	6.76	6.409		2.915	2.99.9	6.409	6.76
2.99.9	2.912	6.77	6.410		2.916	2.99.9	6.410	6.77
2.99.9	2.913	6.78	6.411		2.917	2.99.1	6.411	6.78
2.99.9	2.914	6.79	6.603		2.918	2.99.1	6.412	6.95
2.99.9	2.915	6.86	6.501		2.919	2.99.9	6.413	6.95
2.99.9	2.916	6.87	6.502		2.920	2.99.9	6.414	6.97
2.99.9	2.919	6.88	6.503		2.921	2.99.9	6.415	6.97
2.99.9	2.920	6.89	6.503		2.922	2.99.9	6.86
2.99.9	2.921	6.91	6.551		2.923	2.99.9	6.502	6.87
2.99.9	2.922	6.92	6.552		2.924	2.93	6.503	6.88
2.99.9	2.923	6.92	6.557		2.925	2.94	6.503	6.89
2.99.9	2.949	6.93	6.901		2.949	2.99.9	6.551	6.91
3.11	3.101	6.94	6.902		3.101	3.11	6.552	6.92
3.12	3.102	6.94	6.925		3.102	3.12	6.553	6.95
3.13	3.126	6.95	6.412		3.126	3.13	6.554	6.99.9
3.21	3.201	6.95	6.413		3.127	3.94	6.555	6.35
3.21	3.211	6.95	6.553		3.201	3.21	6.556	6.95
3.21	3.553	6.95	6.556		3.202	3.22	6.557	6.92
3.22	3.202	6.96	6.904		3.205	3.23	6.603	6.79
3.22	3.503	6.97	6.414		3.206	3.23	6.901	6.93
3.22	3.553	6.97	6.415		3.207	3.24	6.902	6.94
3.23	3.205	6.99.1	6.910		3.211	3.21	6.903	6.99.9
3.23	3.206	6.99.1	6.911		3.251	3.31	6.904	6.96
3.24	3.207	6.99.1	6.917		3.301	3.41	6.905	6.99.9
3.31	3.251	6.99.1	6.918		3.351	3.51	6.906	6.99.9
3.41	3.301	6.99.1	6.919		3.352	3.52	6.907	6.99.9
3.51	3.351	6.99.1	6.922		3.353	3.53	6.908	6.99.9
3.52	3.352	6.99.9	6.554		3.354	3.54	6.909	6.99.9
3.52	3.356	6.99.9	6.903		3.355	3.99.9	6.910	6.99.1
3.53	3.353	6.99.9	6.905		3.356	3.52	6.911	6.99.1
3.53	3.356	6.99.9	6.906		3.356	3.53	6.912	6.99.9
3.54	3.354	6.99.9	6.907		3.503	3.22	6.913	6.99.9
3.91	3.551	6.99.9	6.908		3.551	3.91	6.914	6.99.9
3.94	3.127	6.99.9	6.909		3.553	3.21	6.915	6.99.9
3.97	3.556	6.99.9	6.912		3.553	3.22	6.916	6.99.9
3.99.9	3.355	6.99.9	6.913		3.556	3.97	6.917	6.99.1
3.99.9	3.949	6.99.9	6.914		3.949	3.99.9	6.918	6.99.1
6.99.9	6.915	6.919	6.99.1		6.99.9	6.916	6.920	6.99.9
6.99.9	6.920	6.921	6.99.9		6.99.9	6.921	6.922	6.99.1
6.99.9	6.923	6.923	6.99.9		6.99.9	6.924	6.924	6.99.9
6.99.9	6.949	6.925	6.94		7.11	7.101	6.929	SC
7.11	7.127	6.931	SC		7.11	7.551	6.932	6.62
7.12	7.102	6.932	6.63		7.12	7.501	6.949	6.99.9
7.12	7.551	7.101	7.11		7.16	7.105	7.102	7.12
7.17	7.106	7.105	7.16		7.31	7.201	7.106	7.17
7.32	7.202	7.127	7.11		7.33	7.205	7.201	7.31
7.33	7.206	7.202	7.32		7.34	7.207	7.205	7.33
7.41	7.251	7.206	7.33		7.61	SC	7.207	7.34
7.99.1	7.211	7.210	7.99.9		7.99.1	SC	7.211	7.99.1
7.99.9	7.210	7.251	7.41		7.99.9	7.301	7.301	7.99.9
7.99.9	7.358	7.358	7.99.9		7.99.9	7.553	7.501	7.12
7.99.9	7.556	7.551	7.11		7.99.9	7.949	7.551	7.12
SC	5.926	7.553	7.99.9		SC	5.927	7.556	7.99.9
SC	5.928	7.930	SC		SC	5.929	7.949	7.99.9
SC	5.931	SC	5.24		SC	6.929	SC	6.24
SC	6.931	SC	7.61		SC	7.930	SC	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