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    Alíquotas para Vendas Dentro E Fora Dos Estados Destino (%)

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    Diego Costa
    This document contains information about tax rates (alíquotas) for sales within and outside of Brazilian states, as well as codes (CFOP) and the nature of operations associated with them. It lists the tax rates that each state charges for sales originating from and destined to other states. It then provides examples of common CFOP codes and describes the nature of operations they represent, such as sales, services, returns and repairs, both within and outside states. It notes that some products are tax exempt due to their essential nature.

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    Alíquotas para Vendas Dentro E Fora Dos Estados Destino (%)

    Uploaded by

    Diego Costa
    6 views3 pages
    This document contains information about tax rates (alíquotas) for sales within and outside of Brazilian states, as well as codes (CFOP) and the nature of operations associated with them. It lists the tax rates that each state charges for sales originating from and destined to other states. It then provides examples of common CFOP codes and describes the nature of operations they represent, such as sales, services, returns and repairs, both within and outside states. It notes that some products are tax exempt due to their essential nature.

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    icms

    Original Title

    ICMS 2010

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    This document contains information about tax rates (alíquotas) for sales within and outside of Brazilian states, as well as codes (CFOP) and the nature of operations associated with them. It lists the tax rates that each state charges for sales originating from and destined to other states. It then provides examples of common CFOP codes and describes the nature of operations they represent, such as sales, services, returns and repairs, both within and outside states. It notes that some products are tax exempt due to their essential nature.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    6 views3 pages

    Alíquotas para Vendas Dentro E Fora Dos Estados Destino (%)

    Uploaded by

    Diego Costa
    This document contains information about tax rates (alíquotas) for sales within and outside of Brazilian states, as well as codes (CFOP) and the nature of operations associated with them. It lists the tax rates that each state charges for sales originating from and destined to other states. It then provides examples of common CFOP codes and describes the nature of operations they represent, such as sales, services, returns and repairs, both within and outside states. It notes that some products are tax exempt due to their essential nature.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 3

    ALQUOTAS PARA VENDAS DENTRO E FORA DOS ESTADOS

    ORIGEM (%)

    DESTINO (%)
    AC
    AL
    AM
    AP
    BA
    CE
    DF
    ES
    GO
    MA
    MT
    MS
    M
    G
    PA
    PB
    PR
    PE
    PI
    RN
    RS
    RJ
    RO
    RR
    SC
    SP
    SE
    TO

    AC

    AL

    AM

    AP

    BA

    CE

    DF

    ES

    GO

    MA

    MT

    MS

    M
    G

    PA

    PB

    PR

    PE

    PI

    RN

    RS

    RJ

    RO

    RR

    SC

    SP

    SE

    TO

    17
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    18
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    17
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    17
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    7
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    17
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    17
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    17
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    17
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    17
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    17
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    18

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    17
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    7
    17
    12
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    17
    12
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    17
    7
    7
    12
    12
    7
    7
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    7
    12
    12
    12
    12
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    17
    12
    7
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    18
    7
    7
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12

    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    12
    7
    12
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    17
    12

    12
    12
    7
    12
    12
    12
    7
    7
    12
    12
    7
    7
    12
    17

    Alquota Interna de cada Estado

    ALGUMAS CFOP (CODIGO DE CLASSIFICAO FISCAL DE OPERAES) E SUAS RESPECTIVAS NATUREZAS DAS
    OPERAES

    CFOP
    Venda para dentro do Estado
    Venda para fora do Estado
    Servio dentro do Estado
    Servio fora do Estado
    Quando for permitido emitir nota
    fiscal com Revenda e Servio
    simultneo colocar os dois
    nmeros do CFOPs, tanto para
    dentro quanto para fora
    Retorno de Remessa para Dentro

    NATUREZA DE OPERAES
    5.102
    6.102
    5.933
    6.933
    Dentro do Estado
    5.102 / 5.933

    Retorno de Remessa para Fora


    Locao de Servios, nesse caso
    no existe incidncia de
    impostos
    Devoluo para Analise
    Retorno de Mercadoria para
    Concerto, nesse caso no existe
    incidncia de ICMS
    Venda de Bens do Ativo
    Imobilizado
    Remessa para Conserto, no
    existe incidncia do ICMS

    6.913

    Fora do Estado
    6.102 / 6.933
    6.912

    5.949
    6.949
    6.916
    5.551
    6.915

    importante salientar que alguns produtos so isentos dos impostos de ICMS e IPI, pois so produtos de suma importncia
    para a finalidade ao qual se destina isso ns chamamos de essencialidade.
    Existem em torno de 300(trezentos) CFOPs e consequentemente as naturezas das operaes acompanham esses
    nmeros.

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