# Check the taxes and the CFOP before issuing

> Before confirming the invoice, the fiscal analyst checks the document, the CFOP chosen by the state of the customer. In Odoo 18, by KMEE.

Fonte: https://docs.kmee.com.br/en/odoo/18.0/funcional/fiscal/conferir-impostos-e-cfop/

Before confirming the invoice, the fiscal analyst checks the document, the CFOP chosen by the state of the customer, the IPI rule of the line, the ICMS by state and by NCM, the substitution and the IPI registered, and the PIS, COFINS, CBS and IBS of the item.

## Before you start

Have a provisional sale invoice with the Document Type 55 and the Fiscal Operation filled in, the customer and the products registered, and the Sale operation approved with its lines. To see the fiscal details in the lines of the sales order, the user needs the group Brazilian fiscal details (popup), marked in Settings > Users & Companies > Users, in the Brazilian Fiscal section. This applies in Brazil with configuration: the digital certificate, the NF-e series and the sending environment are registered in the company, and the CFOP, the rates and the rules by NCM come from the operation and from the ICMS Regulation registered for the company.

## Step by step

### 1. Check the document before confirming

In Invoicing > Customers > Invoices, open the provisional invoice. Check the customer, the Document Type 55 and the Fiscal Operation Sale, and, in Invoice Lines, the quantities, the prices and the taxes of the line. Click Fiscal Details, open the item in Products and Services to check the CFOP and the taxes, and in the Totals tab the base and the ICMS and the Fiscal Total. Go back to the invoice and click Confirm: the NF-e is Open, with the number reserved, and View XML and View PDF show the same access key and the same total. Example: Guatambu Móveis sells 10 telescopic slides at 50.00 to Canjerana Móveis Comércio Ltda, in São Paulo: CFOP 5102, ICMS 18% on 500.00 = 90.00, PIS 2.67, COFINS 12.30 and total of 500.00.

### 2. See why the CFOP is 6102

In the invoice, the line of the operation is Resale, chosen by the type of the product and by the customer, and the Taxes column shows the taxes of the line. In Fiscal Details, open the item: the CFOP comes from the state of the customer. In Fiscal > Configuration > Operation, open Sale: the Resale line has CFOP 5102 in the state, 6102 outside it and 7102 abroad. In the Taxes tab, ICMS subtab, check the rate. Example: Guatambu Móveis, from São Paulo, sells an office steel desk of 1,000.00 to Timbaúva Móveis e Decorações Ltda, from Porto Alegre, an ICMS taxpayer: CFOP 6102 and ICMS of 12%, the interstate rate from São Paulo to Rio Grande do Sul, 120.00. In the XML and in the DANFE, the same CFOP and the same ICMS.

### 3. Check the IPI rule of the line

In Fiscal > Configuration > Tax, search and open IPI NT: the group is IPI and the output CST is 53. In Configuration > Operation, open Sale: the Resale line has the rule IPI-IPI NT-53 in the Tax definition column. In the invoice, in Fiscal Details, open the item: in Taxes, IPI, the tax is IPI NT and the CST is 53. After Confirm, the XML brings the not-taxed IPI group (IPINT) with CST 53 and legal framework 999, and the DANFE shows the IPI value 0.00. Example: Guatambu Móveis, a store that resells without manufacturing, sells an office steel desk of 1,000.00 to Canjerana Móveis: ICMS 12% = 120.00, PIS 5.72, COFINS 26.40, CBS 7.63 and IBS 0.85, and the total stays 1,000.00.

### 4. Check the ICMS of the state and the rule by NCM

In Fiscal > Configuration > ICMS Regulation, open the regulation. On the São Paulo tab, in Internal, the general rule is ICMS 18%. The rule with NCM wins over the general one: open the line ICMS 18% With Red. 51.11% (CST 20) and see the NCM. In the invoice, in Fiscal Details, open the item: in Taxes, ICMS with CST 20, reduced base and ICMS. In the XML, ICMS20 with a reduction of 51.11%. Example: Guatambu Móveis sells a bench circular saw (NCM 8465.91.20) of 1,000.00 to Canjerana Móveis, in São Paulo: reduced base 1,000.00 x (1 - 51.11%) = 488.90 and ICMS 488.90 x 18% = 88.00, an effective burden of 8.80%.

### 5. Check the ICMS ST and the IPI registered

In the ICMS Regulation, on the São Paulo tab, ST subtab, open the definition ICMS MVA 59% and check the tax (MVA 59% and rate 18%), the destination state and, in the CEST tab, the CEST of the product. Close without saving. Example: table lamps with CEST 21.124.00, sold in São Paulo. On a base of 100.00, the ST base is 100.00 x 1.59 = 159.00 and the ICMS ST is 159.00 x 18% - 100.00 x 18% = 28.62 - 18.00 = 10.62. The IPI, the freight and the insurance, when they exist, enter the ST base before the MVA. For the IPI, in Configuration > NCM, open 9403.30.00: the IPI is 3.25%; in Configuration > Tax, IPI 3.25% shows the output CST 50; in IPI Framework, 999 is Normal IPI taxation; Others. Example: Garapeira Indústria de Móveis sells 10 workstations at 750.00 = 7,500.00, IPI 243.75, total 7,743.75.

### 6. Check the taxes of the sale tax by tax

In the invoice, in the Journal Items tab, check the ICMS, the PIS and the COFINS payable. In Fiscal Details, open the line and, in Taxes, check each subtab: ICMS on the value of the operation, PIS and COFINS on the base without the ICMS, and CBS/IBS on the base without ICMS, PIS and COFINS. The CBS and IBS lines of 2026 are informative and cancel each other in the entry, debit and credit in the same account. Example: 10 office steel desks at 1,000.00 for Escola Corruíra Ltda: ICMS 12% on 10,000.00 = 1,200.00; base of PIS and COFINS 8,800.00, PIS 0.65% = 57.20 and COFINS 3% = 264.00; CBS/IBS base 8,478.80, CBS 0.9% = 76.31 and IBS 0.1% = 8.48. If the CBS/IBS subtab is empty, inform the tax classification 000001 (full taxation) in the company or in the line of the operation.

### 7. Check the imported product and the CBS and IBS in the quotation

For a product with ICMS Origin 1 sold to another state, open the product (Fiscal tab) and the ICMS Regulation, where the ICMS 4% of the imported goods is registered. In the invoice, in Fiscal Details, the item shows CFOP 6102 and ICMS 4%; the XML shows origin 1 and the DANFE shows CST 100. Example: Guatambu Móveis sells a table lamp of 1,000.00 to Bracatinga Móveis Ltda, from Curitiba: ICMS 4% = 40.00, PIS 6.24, COFINS 28.80, base of CBS/IBS 924.96, CBS 8.32 and IBS 0.92. In a quotation, in Sales, click New, choose the customer and click Add product: in the item window, Taxes tab, CBS/IBS subtab, check the classification 000001 and the CBS and IBS of 2026. Example: 10 swivel chairs at 500.00 for Canjerana Móveis: base 4,239.40, CBS 0.9% = 38.15 and IBS 0.1% = 4.24; the total stays 5,000.00.

## Expected result

The document checked before issuing: the right CFOP for the state of the customer, the IPI, ICMS and ICMS ST rules of the line, and PIS, COFINS, CBS and IBS with the values that close. After Confirm, the XML and the DANFE carry the same access key and the same total.

## If something goes wrong

If the total does not match the sum of the items, check the freight, insurance, discount and other expenses of each item in the Totals tab. If the invoice does not confirm, fill in the Document Type, the Fiscal Operation and the data of the customer. If the item leaves with CFOP 5102 to another state, check the state of the billing address of the customer and save the invoice again. If the resale leaves with IPI value, in the Sale operation click Back to draft, open the Resale line and, in the Fiscal definitions tab, include the IPI NT rule. Then approve the operation again and redo the invoice. If the invoice leaves with ICMS 18% on the whole base, check that the NCM of the product is in the list of the rule with reduced base. If the ICMS leaves with another rate, check the line of the operation and the NCM. If the item leaves with ICMS 12% in an imported product, open the product with the invoice company active and choose origin 1. If PIS and COFINS leave on the full value, check the option that removes the ICMS from the base in the PIS and COFINS tax groups, in Fiscal > Configuration > Tax Group.

## Continue the process

- [Invoice the sale with an NF-e](https://docs.kmee.com.br/en/odoo/18.0/funcional/vendas/faturar-a-venda-com-nf-e/)
- [Register products with the fiscal classification](https://docs.kmee.com.br/en/odoo/18.0/funcional/fiscal/cadastrar-produtos-com-classificacao-fiscal/)