Brazil ICMS codes and rates
Brazil charges ICMS at 18%, with other rates of 20%, 19%, 17%, 12%, 7% and 4%. When you create a company in Brazil, Nefin sets up 9 sales and 9 purchase codes, each tied to a box of the EFD ICMS/IPI (Apuração do ICMS). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Registro de Saídas and the Registro de Entradas, ready to file every month.
ICMS codes from the EFD ICMS/IPI (Apuração do ICMS)
Each code is the box or line it fills on the EFD ICMS/IPI (Apuração do ICMS), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 5102-17 | Venda dentro do estado, ICMS 17% (CFOP 5102) | 17% |
| 5102-18 | Venda dentro do estado, ICMS 18% (CFOP 5102)Default | 18% |
| 5102-19 | Venda dentro do estado, ICMS 19% (CFOP 5102) | 19% |
| 5102-20 | Venda dentro do estado, ICMS 20% (CFOP 5102) | 20% |
| 6102-12 | Venda interestadual, ICMS 12% (CFOP 6102) | 12% |
| 6102-7 | Venda interestadual S/SE para N/NE/CO/ES, ICMS 7% (CFOP 6102) | 7% |
| 6102-4 | Venda interestadual de importados, ICMS 4% (CFOP 6102) | 4% |
| 5102-ISENTA | Venda isenta ou não tributada (CFOP 5102, CST 40/41) | 0% |
| 7102 | Exportação de mercadorias (CFOP 7102) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 1102-17 | Compra para comercialização no estado, ICMS 17% (CFOP 1102) | 17% |
| 1102-18 | Compra para comercialização no estado, ICMS 18% (CFOP 1102)Default | 18% |
| 1102-19 | Compra para comercialização no estado, ICMS 19% (CFOP 1102) | 19% |
| 1102-20 | Compra para comercialização no estado, ICMS 20% (CFOP 1102) | 20% |
| 2102-12 | Compra interestadual, ICMS 12% (CFOP 2102) | 12% |
| 2102-7 | Compra interestadual, ICMS 7% (CFOP 2102) | 7% |
| 2102-4 | Compra interestadual de importados, ICMS 4% (CFOP 2102) | 4% |
| 1102-ISENTA | Compra isenta, não tributada ou sem crédito de ICMS (CFOP 1102) | 0% |
| 1556 | Material de uso ou consumo, sem crédito (CFOP 1556) | 0% |
Brazil ICMS books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Registro de Saídas
Operações internas (CFOP 5102)
- [5102-17]Alíquota 17%
- [5102-18]Alíquota 18%
- [5102-19]Alíquota 19%
- [5102-20]Alíquota 20%
Operações interestaduais (CFOP 6102)
- [6102-12]Alíquota 12%
- [6102-7]Alíquota 7%
- [6102-4]Alíquota 4%
Isentas ou não tributadas
- [5102-ISENTA]Isentas ou não tributadas
- [7102]Exportação (CFOP 7102)
Totals Nefin calculates
- [VL_BC_ICMS] Base de cálculoSum of the net amounts in [5102-17] + [5102-18] + [5102-19] + [5102-20] + [6102-12] + [6102-7] + [6102-4]
- [E110-02] Imposto debitado (E110 campo 02 VL_TOT_DEBITOS)Sum of the tax charged in [5102-17] + [5102-18] + [5102-19] + [5102-20] + [6102-12] + [6102-7] + [6102-4]
Purchase book
Registro de Entradas
Operações internas (CFOP 1102)
- [1102-17]Alíquota 17%
- [1102-18]Alíquota 18%
- [1102-19]Alíquota 19%
- [1102-20]Alíquota 20%
Operações interestaduais (CFOP 2102)
- [2102-12]Alíquota 12%
- [2102-7]Alíquota 7%
- [2102-4]Alíquota 4%
Sem crédito do imposto
- [1102-ISENTA]Isentas, não tributadas ou sem crédito
- [1556]Uso ou consumo (CFOP 1556)
Totals Nefin calculates
- [VL_BC_ICMS] Base de cálculoSum of the net amounts in [1102-17] + [1102-18] + [1102-19] + [1102-20] + [2102-12] + [2102-7] + [2102-4]
- [E110-06] Imposto creditado (E110 campo 06 VL_TOT_CREDITOS)Sum of the tax charged in [1102-17] + [1102-18] + [1102-19] + [1102-20] + [2102-12] + [2102-7] + [2102-4]
Source
These codes are a starting point: the rates are right, but the box references come from secondary sources (simplified ICMS model: CFOP + alíquota codes of ours; E110 fields from Guia Prático EFD-ICMS/IPI v3.1.8 (SEFAZ-GO copy); state rates from secondary sources). Check them against your EFD ICMS/IPI (Apuração do ICMS) before you file, and edit them in Settings, VAT rates.
Frequently asked questions
What is the ICMS rate in Brazil?
The standard rate is 18%. Other rates in use: 20%, 19%, 17%, 12%, 7% and 4%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which ICMS codes does Nefin set up for a company in Brazil?
9 sales codes and 9 purchase codes, each named after the EFD ICMS/IPI (Apuração do ICMS) box it fills, for example 5102-17 (Venda dentro do estado, ICMS 17% (CFOP 5102), 17%), 5102-18 (Venda dentro do estado, ICMS 18% (CFOP 5102), 18%) and 5102-19 (Venda dentro do estado, ICMS 19% (CFOP 5102), 19%).
How often is the EFD ICMS/IPI (Apuração do ICMS) filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Brazil. Your tax authority may assign you a different one.
Are these Brazil ICMS codes official?
They are a starting point. The rates are current, but the box references could not be checked against the authority's own form, so check them against your EFD ICMS/IPI (Apuração do ICMS) before you file.
Does Nefin produce the Brazil ICMS books?
Yes. The Registro de Saídas lists every invoice and the Registro de Entradas every bill, one row per document with a column for each return box, plus the totals the return asks for.