Define the fiscal profile of customers and suppliers

Use the fiscal profile to state whether the customer or supplier is an ICMS taxpayer, exempt or a non-taxpayer, what its tax regime is and whether the sale is for final consumption, and see how this changes the CFOP, the DIFAL and the recipient tags in the fiscal document.

Before you start

Use a user with the Fiscal Manager profile for the profiles and a sales or purchase user for the partner records. Have the partner status at the SEFAZ of its UF: state registration, exemption and tax regime.

Step by step

1. Get to know the ready-made profiles

Open Fiscal > Configuration > Partners > Partner Profile. Odoo brings profiles for legal entities, such as Contribuinte, Não Contribuinte, Isento, Contribuinte Simples Nacional, Simples Nacional Não Contribuinte and Empresa Estatal Contribuinte, and for individuals, such as Contribuinte and Não Contribuinte. Each profile has the ICMS Taxpayer, the Tax Framework and the Is a Company? checkbox.

2. Choose the default profile

The profile marked as Default Profile is the one a new partner record receives: there is one default for legal entities and another for individuals. Mark as default the profile that describes most of your customers. A store that sells to individual consumers uses Não Contribuinte as the default for individuals.

3. Apply the profile to the partner

Open the customer or supplier, Fiscal tab, and choose the Partner Fiscal Profile. The profile fills in the partner ICMS Taxpayer and Tax Framework. Enter the state registration in the State Tax Number field, at the top of the record, and, for customers in the Manaus Free Trade Zone, the Suframa.

The ICMS Taxpayer goes to the recipient indIEDest (recipient's ICMS taxpayer indicator) tag: 1 for taxpayer, 2 for taxpayer exempt from state registration and 9 for non-taxpayer. The state registration goes to the IE tag and to the recipient box of the DANFE.

4. Mark the sale for final consumption

In the same box, the Final Consumer Operation field states whether the customer buys for its own use. Choose Yes for individual consumers and for non-taxpayer companies, such as schools, clinics and agencies. The value goes to the indFinal (final consumer) tag of the fiscal document and can be changed in the invoice, in the Final Consumer Operation field.

Under NF-e Technical Note 2015.003, a sale to a non-taxpayer recipient is issued as an operation with a final consumer.

5. See the effect on the CFOP and the ICMS

The ICMS Taxpayer chooses the operation line. Example from Guatambu Móveis, in São Paulo:

a taxpayer customer in Porto Alegre buys a table for resale: line Revenda, CFOP 6102, ICMS at 12%;
Escola Corruíra, a non-taxpayer in São Paulo, buys the same table: line Revenda não Contribuinte, CFOP 5102, indIEDest (recipient's ICMS taxpayer indicator) 9;
a non-taxpayer final consumer in Belo Horizonte: CFOP 6108, ICMS at 12% for São Paulo and DIFAL for Minas Gerais.

For the non-taxpayer customer, Odoo also adds the IPI to the ICMS base, as set out in article 155, § 2º, item XI, of the Federal Constitution.

6. Serve customers exempt from state registration

For customers with ICMS Taxpayer equal to 2, use the Isento profile and add to the sale operation a line with ICMS Taxpayer equal to 2, with the CFOPs and rules defined with your accountant.

7. Create rules per profile

The profile can also have taxation rules, in the Tax Configuration tab. They are the last layer of the fiscal document and prevail over the rules of the company, the operation and the CFOP. Example: a profile for customers of a sector with its own treatment can change the ICMS tax of all those customers in a single place.

8. Check it in a fiscal document

Create a draft invoice for the partner and check the Final Consumer Operation in the header and the Operation Line of the item. After confirming, check the indIEDest (recipient's ICMS taxpayer indicator), IE (state registration) and indFinal (final consumer) tags in the XML, and the Destinatário / Remetente box in the DANFE.

Expected result

Each customer and supplier has the correct fiscal profile, state registration and final consumption, and the fiscal documents come out with the right CFOP, DIFAL and recipient data.

If something goes wrong

The ICMS Taxpayer field cannot be edited: it comes from the profile. Change the Partner Fiscal Profile.
The fiscal document of a non-taxpayer customer came out as an operation without a final consumer: set Final Consumer Operation to Yes in the customer or in the invoice.
The state registration was not accepted: check the digits and the UF of the customer address.