CFOP 5949 is a tax-free operation for the union and does not have to pay the famous ICMS – Tax on the Circulation of Goods and Services. In every state, there is a fee for this tax, but the option of this bill is exempt from the contribution. Ancillary obligations of the ICMS Transfer of parts and parts to the facility where the assembly and installation of the product were sold, certain parts and components sent directly from the supplier in the territory of São Paulo to the acquiring facilities of the State of São Paulo Sale to order. I. The Initial Buyer will issue the following: (i) invoice in accordance with CFOP 5.101 in favour of the Final Consignee, with emphasis on the amount of tax, if any, in relation to the final product marketed; (ii) invoice means any delivery of parts and coins that it makes directly to the final consignee in accordance with cfOP 5949 (Other goods issued or service not specified), without highlighting the amount of the tax, the discrimination of each item in the fields of the tax document and the reference to the invoice referred to in point (i); and (iii) Symbolic delivery invoice to the Final Recipient with CFOP 5.949 for each shipment made on its own account and order, including, without prejudice to other requirements, the identification data of the sending Seller (Supplier). Wip The Shipper Seller will issue the following: (i) invoice the Final Recipient in accordance with CFOP 5.923 to supervise the transportation of parts and coins without specifying the amount of tax due, including the dates of the symbolic shipping invoice issued by the Original Buyer; (ii) Invoice relating to the sale in accordance with CFOP 5.118 or 5.119 to the original acquiring entity, with emphasis on the amount of tax due, including data relating to simple transfer invoices issued by it and the symbolic transfer issued by the original purchaser. Click on the player below to hear everything you need to know about CFOP 5949. If you have any questions, let us do so in the comments. I must issue a note with CFOP 5949 explaining that the quantity of 120 pallets with a symbolic value of R$ 1.00 each was transmitted to a company. And I wonder if it will be taxed? and what do I need to discriminate, and what law should I discriminate? My system is integrated into the NF-e thank you! Hello Rodrigo Barros! I do not know what kind of adjustment you want to make in stock, but in any case, this CFOP is not suitable for transporting stocks of raw materials. Here in São Paulo, cfop 5.927 cannot comply with press release cat 47/2003:CAT COMMUNIQUÉ No.
47 of 10-07-2003 (D.O.E. To conclude the discussion on cfop 5949, we will return to what has been discussed so far. The issuance of tax documents does not only require a system designed for this function. At the time of designing and planning this software, the programmer must implement the standards set by the SEFAZ (State Department of Finance) of each state and additionally consult the numerical codes from which each note originates. So the discussion at the time was about CFOP 5949. 4.1. One when selling the machine under CFOP 5.101 in favor of the final recipient, highlighting the value of the tax at maturity. It should be stressed that this tax document must include the data and price of the “ready asset” marketed, code 8419.50.10, in the NCM, without having to specify the parts and coins that compose it piece by piece (Article 125, § 1, 1, RICMS/2000). It should also be pointed out that if it is a separate meaning for assembly and installation, this value must consist of the iCMS basis for calculating the operation (Article 37(1) RICMS/2000). 4.2.
Another, for each delivery of parts and coins manufactured by Consulente in accordance with cfOP 5949 (“other delivery of goods or service not specified”), for the benefit of the final recipient, without highlighting the value of the tax, to discriminate each item in the fields of the tax document and to refer to the invoice issued in the form of point 4.1.