# 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.

Fonte: https://docs.kmee.com.br/en/odoo/localizacoes/brasil/cadastros/perfil-fiscal-do-parceiro/

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.

## Continue the process

- [Register a customer in Brazil](https://docs.kmee.com.br/en/odoo/localizacoes/brasil/cadastros/cadastrar-cliente/)
- [Configure the fiscal operation, its lines and the CFOP](https://docs.kmee.com.br/en/odoo/localizacoes/brasil/tributacao/operacoes-e-cfop/)