Register customers with the fiscal profile
The fiscal profile of the partner tells the sales rule whether the customer pays ICMS, is exempt, is an individual consumer or a public body. This guide registers each type, checks the CNPJ and the state registration when saving, and shows the profile at work on the invoice.
Before you start
Have the company that issues the invoices configured and, in hand, the CNPJ or CPF of the partner and, for those who have one, the state registration. To register public bodies, the Federal Public Body profile must exist with Public Entity checked and the withholdings of the federal rules. This applies in Brazil with configuration: the fiscal profiles of the partner (Taxpayer, Non-Taxpayer, Exempt, Federal Public Body) are registered in the company, and each customer only receives the profile and the final consumer operation in its record.
Step by step
1. Register a customer that pays ICMS
In the Contacts app, click New and check Company. Type the name and the Legal Name, the CNPJ/CPF and the State Registration of the customer, and choose the State and the City. On the Fiscal tab, in Partner Fiscal Profile, choose Taxpayer and check ICMS Taxpayer (1) and Tax Framework (3 - Regular Regime). Save with the cloud icon next to the name. Example: Canjerana Móveis Comércio Ltda, a furniture store in São Paulo. From then on, the sales rule treats it as an ICMS taxpayer.
2. Register a customer without state registration
Repeat the registration with Company, name, Legal Name, CNPJ/CPF, State and City, leave IE empty and, on the Fiscal tab, choose Non-Taxpayer: ICMS Taxpayer shows 9 - Non-Taxpayer. For a customer exempt from registration, choose the Exempt profile (indicator 2). Example: Candeia Arquitetura e Interiores Ltda, an architecture office in Belo Horizonte, regular regime, without state registration. In an interstate sale to it, the ICMS uses the interstate rate and the rate differential goes to the destination state, so register the customers that have an active registration as Taxpayer.
3. Register an individual consumer
Click New, check Individual (before filling in the data, so the form shows Full Name instead of Legal Name) and type the name, the Full Name and the CPF. Choose the State and the City. On the Fiscal tab, check the Non-Taxpayer profile with indicator 9, the default of the individual, and, in Final Consumer Operation, choose Yes. Save. Example: Luciana Prado Ribeiro, from São Paulo, who buys furniture for her own use. In the sales, the NF-e carries IE indicator 9 and final consumer indicator 1.
4. Register a public body
Click New, check Company, type the name and the Legal Name, the CNPJ/CPF, and choose the State and the City. On the Fiscal tab, in Partner Fiscal Profile, choose Federal Public Body and check Public Entity, filled in by the profile. Save. Example: the Instituto Federal de Educação, Ciência e Tecnologia de São Paulo, a federal autarchy without state registration that buys furniture from Guatambu Móveis. In the sales to it, the invoice calculates the withholdings at source: IRPJ 1.2%, CSLL 1%, COFINS 3% and PIS 0.65%.
5. Check the CNPJ and the state registration when saving
When saving, the registration checks the check digits of the CNPJ, of the CPF and of the state registration for the chosen state. The magnifier under the CNPJ/CPF label opens the search of the registration at the Receita. Example: Bracatinga Móveis Ltda, from Curitiba, Paraná. The CNPJ 97.830.755/0001-56 is refused when saving; click Stay here to close the notice and correct it to 97.830.755/0001-55. The IE 1234567890 is also refused, because it is not valid for Paraná; correct it to 6610615455 and save again: both are accepted. The CNPJ with letters is also accepted: the vendor Uvaia Ferragens para Móveis Ltda is registered with 4K.MHJ.H59/0001-13, and the check digit 14 is refused. Type the letters in capitals.
6. See the profile at work on the invoice
On the Fiscal tab of the customer, choose the Non-Taxpayer profile and Yes in Final Consumer Operation, and save: the value is copied to the invoices created after saving. In Invoicing > Customers > Invoices, open the invoice and check Final Consumer Operation Yes and the line Resale to Non-Taxpayer. Click Confirm, then Fiscal Details and View XML: final consumer 1, non-taxpayer recipient 9 and CFOP 5102. In View PDF, the DANFE shows the customer in the recipient box and the ICMS of 120.00. Example: Guatambu Móveis sells an office steel desk of 1,000.00 to Escola Corruíra Ltda, a school in São Paulo without state registration. ICMS 12% = 120.00; PIS 0.65% and COFINS 3% on the base of 880.00 (1,000.00 minus the ICMS) = 5.72 and 26.40; CBS 0.9% and IBS 0.1% on the base of 847.88 = 7.63 and 0.85, informative in 2026, and the total stays 1,000.00.
Expected result
Customers, individuals and public bodies registered with the right fiscal profile, the CNPJ of customers and vendors checked, and the invoice leaving with the ICMS taxpayer indicator and the final consumer indicator that the profile defines.
If something goes wrong
If CNPJ/CPF invalid appears when saving, check the number in the customer's document. If the partner already exists with that CNPJ, find the record in Contacts and update it. If the state registration is refused, check the state of the address and the digits; without registration, use the Exempt or Non-Taxpayer profile. If ICMS Taxpayer cannot be edited, change the Partner Fiscal Profile, which fills it. If the form shows Legal Name instead of Full Name, check Individual at the top. If the NF-e is refused for the recipient IE, inform the IE of the customer or change the profile to Non-Taxpayer or Exempt. If the invoice leaves with final consumer 0, choose Yes in Final Consumer Operation in the customer and save; in an invoice already created, choose Yes in the invoice itself before confirming.
Odoo 18 manual
Standard Odoo 18 features used in this task, from the official manual.