CFOP: Guia Completo para Emitir Notas Fiscais no E-commerce em 2025
? O Que é CFOP e por Que é Tão Importante?
O CFOP (Código Fiscal de Operações e Prestações) define o tipo de operação realizada: venda, devolução, transferência, remessa, bonificação e muito mais. Utilizar o CFOP errado pode gerar rejeições na NFe, problemas contábeis e até multas.
O Que é o CFOP?
O CFOP é um código numérico de quatro dígitos usado para identificar qual operação comercial está sendo realizada. Ele determina:
- como os impostos serão calculados;
- se há tributação, isenção ou substituição tributária;
- se a operação é interestadual ou interna;
- o tipo de movimentação da mercadoria.
Usar um CFOP incorreto pode gerar rejeição da NFe, pagamento de tributos indevidos e divergências no SPED Fiscal.
Como Funciona a Estrutura do CFOP?
Cada dígito do CFOP tem uma função específica:
- 1º dígito: indica se a operação é dentro do estado, interestadual ou exterior;
- Demais dígitos: identificam o tipo de operação realizada.
| Primeiro Dígito | Significado | Exemplo |
|---|---|---|
| 1 | Entrada dentro do estado | 1.102 – Compra para revenda |
| 2 | Entrada de outro estado | 2.102 – Compra para revenda interestadual |
| 3 | Entrada do exterior | 3.102 – Importação para revenda |
| 5 | Saída dentro do estado | 5.102 – Venda de mercadoria |
| 6 | Saída para outro estado | 6.102 – Venda interestadual |
| 7 | Saída para o exterior | 7.101 – Exportação |
Principais CFOPs Usados no E-commerce
No varejo online, alguns CFOPs são utilizados com muito mais frequência:
| CFOP | Descrição | Uso |
|---|---|---|
| 5.102 | Venda de mercadoria adquirida de terceiros | Venda dentro do estado |
| 6.102 | Venda de mercadoria adquirida de terceiros | Venda interestadual |
| 5.405 | Venda com substituição tributária | Venda dentro do estado com ST |
| 6.405 | Venda com substituição tributária | Venda interestadual com ST |
| 5.202 | Devolução de venda de mercadoria | Cliente devolve produto |
| 6.202 | Devolução interestadual de venda | Devolução de outro estado |
O Zukey ERP escolhe o CFOP automaticamente de acordo com o tipo de operação, estado do cliente e regras fiscais vigentes.
Como Escolher o CFOP Correto?
1. Venda Dentro do Estado
Quando remetente e destinatário são do mesmo estado:
- Geralmente: 5.102
- Se houver substituição tributária: 5.405
2. Venda Interestadual
Quando o cliente está em outro estado:
- Geralmente: 6.102
- Se houver ST: 6.405
? Exemplo Prático
- Origem: São Paulo – SP
- Destino: Paraná – PR
- Operação: Venda interestadual
- CFOP: 6.102
Erros Comuns e Como Evitá-los
| Erro Comum | Consequência | Solução com Zukey |
|---|---|---|
| Usar CFOP interno para venda interestadual | NFe rejeitada e recolhimento incorreto de ICMS | Detecção automática do estado de destino |
| Escolher CFOP de devolução errado | Divergência fiscal no SPED | Template automático de devoluções |
| Não considerar ST | Pagamento incorreto de imposto | Regra fiscal atualizada automaticamente |
CFOP em Marketplaces
Para quem vende em Shopee, Mercado Livre, Magalu e Amazon, o CFOP pode mudar conforme:
- tipo de operação;
- estado do cliente;
- regime tributário do vendedor;
- uso de fulfillment.
? Como o Zukey Lida com Isso
- Recebe o pedido do marketplace
- Identifica o estado do cliente
- Aplica regras fiscais do envio
- Seleciona automaticamente o CFOP correto
CFOP Após a Reforma Tributária
A transição para o IBS altera pouco o CFOP no início. Veja o que muda:
- Até 2025: não muda nada, CFOP permanece obrigatório.
- 2026–2032: ajustes graduais.
- Após 2033: CFOP continuará existindo para identificação de operação.
Mesmo com o IBS, o CFOP continuará sendo obrigatório para emissão de documentos fiscais.
Conclusão
O CFOP é uma parte crítica da emissão de notas fiscais e da operação de qualquer e-commerce. Um único código incorreto pode:
- ❌ Cancelar ou rejeitar uma NFe
- ❌ Gerar pagamento incorreto de impostos
- ❌ Criar divergências no SPED Fiscal
- ❌ Gerar retrabalho e atrasos na entrega
Com o Zukey ERP, tudo isso é automatizado. O sistema escolhe o CFOP correto para cada operação, sem esforço manual.
? Automatize Seus CFOPs com o Zukey
O Zukey faz toda classificação fiscal por você, evitando erros e garantindo notas aprovadas.
Mais de 800 empresas já automatizam CFOPs e NFe com o Zukey.
FAQ – Perguntas Frequentes sobre CFOP
? Qual CFOP usar para venda interestadual?
Geralmente o 6.102.
? Devolução de venda usa qual CFOP?
Dentro do estado: 5.202. Interestadual: 6.202.
? CFOP muda com a Reforma Tributária?
Por enquanto não. Continua obrigatório até a transição final do IBS.
Really thankful for posts that respect a reader’s time, this one does, and a quick look at modrivo was the same, no need to scroll through endless intros just to get to the actual content, that approach alone is enough reason to come back here regularly for the kind of writing offered.
betfinal casino login https://betfinalafrica.com/
بت فاينال https://betfinalafrica.com/
Ended up here on a wandering afternoon and was glad I stayed for the read, and a stop at kelpfancy extended the wandering into a proper exploration of the site, the kind of place that rewards aimless clicking with something genuinely interesting rather than the shallow content that mostly populates the modern open web.
If you scroll past this site without looking carefully you will miss something, and a stop at dealmixo extended that mild warning, the surface of the site does not advertise its quality loudly which means careful attention is required to recognise what is being offered here which is itself a kind of editorial signal.
Reading this gave me a quiet moment of intellectual pleasure that I had not been expecting, and a stop at neonmotel extended that pleasure across more pages, the unexpected reward of stumbling into careful writing is one of the small ongoing pleasures of reading the open web and this site is delivering it reliably.
Bookmark added without hesitation after finishing, and a look at plumvendor confirmed I should bookmark the homepage too rather than just this page, the rare site that earns category level trust rather than just single article approval is the kind I want to rely on across many different topics over time.
monopoly online free https://monopoly-live-bangladesh.com/
Now considering writing a longer note about the post somewhere, and a look at pipmyrrh added more material for that note, content that prompts me to write rather than just consume is content with generative energy and this site is producing that generative effect for me at a higher rate than most sources.
I usually skim posts like these but this one held my attention all the way through, and a stop at mirelogic did the same, that is a strong endorsement coming from me because I am usually quick to bounce when content gets repetitive or fails to deliver on its initial promise made in the headline.
betfinal casino login betfinal casino login.
monopoly control meaning https://monopoly-live-bd.com/
monopoly pharma franchise https://monopolylives.com/
Even on a quick first read the substance of the post comes through, and a look at vanqiro reinforced that immediate quality, content that does not require a slow careful read to demonstrate value but rewards one anyway is content with real depth and this site has produced work of that demanding depth class.
feature of monopoly https://imonopoly.live/
Reading this prompted me to clean up some old notes related to the topic, and a stop at tavmixo extended that organising urge, content that triggers personal organisation rather than just consuming attention is content with motivating energy and this site has the kind of clarity that prompts active follow up rather than passive consumption.
Coming back tomorrow when I can give this a proper read, the post deserves better attention than I can give right now, and a look at quarkpivot suggests there is plenty more here that deserves the same treatment, definitely a site I will be exploring properly over the next few days when I can.
A particular pleasure to read this with a fresh coffee, and a look at fumefig extended the pleasure across more pages, content that pairs well with quiet morning rituals is something I have come to value highly and this site has the kind of energy that fits naturally into a calm reading routine.
betfinal casino betfinal casino.
monopoly score https://monopoly-live-bangladesh.com/
Worth a slow read rather than the fast scan I usually default to, and a look at rangerorca earned the same slower pace from me, content that resets my reading speed downward is content with substance worth absorbing and this site has produced that effect on me multiple times now over the last week here.
vulkan vegas casino opinie https://play24-vulkan.com/
Glad I clicked through from where I did because this turned out to be worth the time spent, and after lakepeach I had a fuller picture, the kind of content that earns its visitors through delivering value rather than chasing them through aggressive advertising or constant pop ups appearing everywhere on the screen lately.
vulkan casino 777 https://vulkan-casino3.com/
Felt the post had been written without looking over its shoulder, and a look at pansyoboe continued that confident posture, content written for its own sake rather than against imagined critics has a different quality and this site reads as written from a place of confidence rather than defensive justification of every claim.
casino vulkan bet https://vulkan-casino-onlayn.com/
Speaking honestly this is among the better discoveries of my recent browsing, and a stop at macrolush reinforced that discovery quality, the ranking of recent discoveries is informal but meaningful and this site has placed near the top of that ranking based on the consistency of quality across what I have already read carefully.
Recommended without reservation for anyone interested in the topic at any level of expertise, and a look at neonmotel only strengthens that recommendation, this site clearly knows how to serve readers across a range of backgrounds without watering down the content or talking past anyone in the audience which is genuinely impressive to see.
solana casino https://solanagxy.com/
Honestly this was the highlight of my reading queue today, and a look at odelatte extended that across more pages I will return to, ranking what I read against what else I read each day is something I do informally and this site keeps moving up in those rankings the more I explore it.
result of monopoly big baller https://monopoly-live-bangladesh.com/
Honestly thank you to whoever wrote this because it scratched an itch I had not quite been able to articulate, and a stop at elffleet kept that satisfying feeling going, the kind of writing that meets unspoken needs is special and this site clearly has writers who understand their readers more than most do today.
monopoly big baller download apk https://imonopoly.live/
result monopoly https://monopolylives.com/
monopoly big baller history https://monopoly-live-bd.com/
Now realising the topic deserved better treatment than it has been getting elsewhere, and a look at trendvani extended that broader recognition, content that exposes the gap between actual quality and average quality elsewhere is doing the quiet work of raising standards and this site is contributing to that elevation in its own corner.
monopoly big baller live online https://monopoly-live-bangladesh.com/
monopoly big baller win today https://monopoly-live-bangladesh.com/
888satrz https://multitaskingmaven.com/
Now feeling the small relief of finding writing that does not condescend, and a stop at darebulb extended that respect for readers, content that treats its audience as capable adults rather than as people to be managed produces a different reading experience and this site has clearly chosen the respectful approach across all pieces.
khelo24bet monopoly result https://monopoly-live-bangladesh.com/
The lack of unnecessary jargon made the post accessible without sacrificing accuracy, and a look at zalqino continued in the same accessible style, technical topics often hide behind specialised vocabulary but here the writer trusts the reader to keep up with plain language and that trust pays off nicely throughout the entire post.
Genuinely useful read, the points are practical and easy to apply right away, and a quick look at quarkpivot confirmed that this site is consistent in that approach, looking forward to digging through the rest of it when I get the chance to sit down properly later in the week or this weekend.
vulkan vegas kasyno wydawca https://play24-vulkan.com/
Just want to say thank you for putting this together, posts like these make searching online actually worth it sometimes, and a quick look at primpivot kept that going, useful and easy to read without any of the tricks that ruin most blog comment sections lately on the wider open web.
casino vulkan deluxe https://vulkan-casino3.com/
monopoly big bazaar https://monopoly-live-bangladesh.com/
monopoly meaning in punjabi https://monopoly-live-bangladesh.com/
Picked this site to mention to a colleague who would benefit, and a look at fernbureau added more material I will pass along, recommending sites to colleagues is a higher bar than recommending to friends because the professional context demands more careful curation and this site cleared the professional bar without me having to think.