Portaria SEFAZ nº 226 de 25/02/2003


 Publicado no DOE - SE em 10 mar 2003


Estabelece tabelas de correlação dos Códigos Fiscais de Operações e Prestações - CFOP e dá providências correlatas.


Gestor de Documentos Fiscais

O SECRETÁRIO DE ESTADO DA FAZENDA, no uso das atribuições que lhe são conferidas;

Considerando a necessidade de orientação ao público interessado sobre os novos Códigos Fiscais de Operações e Prestações - CFOP, aprovados pelo Decreto nº 19.992, de 13 de agosto de 2001.

RESOLVE:

Art. 1º Estabelece tabelas de correlação entre os antigos e novos códigos fiscais de operações e prestações, conforme anexo único desta Portaria.

Parágrafo único. As tabelas são mera indicação, cabendo ao contribuinte a análise do melhor enquadramento de suas operações no novo Código de Fiscal de Operações e Prestações - CFOP de quatro dígitos.

Art. 2º Esta Portaria entrará em vigor na data da sua publicação.

Aracaju, 25 de fevereiro de 2003.

Max José Vasconcelos de Andrade Secretário de Estado da Fazenda

ANEXO ÚNICO - TABELAS DE CORRELAÇÃO ENTRE OS ANTIGOS E NOVOS CFOP's : DO CFOP DE 3 DÍGITOS PARA O DE 4 DÍGITOS DO CFOP DE 4 DÍGITOS PARA O DE 3 DÍGITOS

ENTRADAS
SAÍDAS
ENTRADAS
SAÍDAS
ANTIGO
NOVO
ANTIGO
NOVO
NOVO
ANTIGO
NOVO
ANTIGO
1.11
1.101
5.11
5.101
1.101
1.11
5.101
5.11
1.11
1.111
5.11
5.109
1.102
1.12
5.102
5.12
1.11
1.116
5.11
5.111
1.111
1.11
5.103
5.14
1.11
1.120
5.11
5.113
1.113
1.12
5.104
5.15
1.11
1.121
5.11
5.116
1.116
1.11
5.105
5.16
1.11
1.122
5.11
5.118
1.117
1.12
5.106
5.17
1.12
1.102
5.11
5.122
1.118
1.12
5.109
5.11
1.12
1.113
5.12
5.102
1.120
1.11
5.110
5.12
1.12
1.117
5.12
5.110
1.121
1.11
5.111
5.11
1.12
1.118
5.12
5.112
1.122
1.11
5.112
5.12
1.13
1.124
5.12
5.114
1.124
1.13
5.113
5.11
1.13
1.125
5.12
5.115
1.125
1.13
5.114
5.12
1.14
1.126
5.12
5.117
1.126
1.14
5.115
5.12
1.21
1.151
5.12
5.119
1.151
1.21
5.116
5.11
1.22
1.152
5.12
5.120
1.152
1.22
5.117
5.12
1.23
1.153
5.12
5.123
1.153
1.23
5.118
5.11
1.24
1.154
5.13
5.124
1.154
1.24
5.119
5.12
1.31
1.201
5.13
5.125
1.201
1.31
5.120
5.12
1.31
1.203
5.14
5.103
1.202
1.32
5.122
5.11
1.31
1.503
5.15
5.104
1.203
1.31
5.123
5.12
1.31
1.553
5.16
5.105
1.204
1.32
5.124
5.13
1.32
1.202
5.17
5.106
1.205
1.33
5.125
5.13
1.32
1.204
5.21
5.151
1.206
1.33
5.151
5.21
1.32
1.504
5.22
5.152
1.207
1.34
5.152
5.22
1.32
1.553
5.23
5.153
1.208
1.99.9
5.153
5.23
1.33
1.205
5.24
SC
1.209
1.99.9
5.155
5.25
1.33
1.206
5.25
5.155
1.251
1.41
5.156
5.26
1.34
1.207
5.26
5.156
1.252
1.42
5.201
5.31
1.41
1.251
5.31
5.201
1.253
1.43
5.202
5.32
1.42
1.252
5.32
5.202
1.254
1.44
5.205
5.33
1.43
1.253
5.33
5.205
1.255
1.44
5.206
5.33
1.44
1.254
5.33
5.206
1.256
1.45
5.207
5.34
1.44
1.255
5.34
5.207
1.257
1.46
5.208
5.99.9
1.45
1.256
5.41
5.251
1.301
1.51
5.209
5.99.9
1.46
1.257
5.42
5.252
1.302
1.52
5.210
5.99.9
1.51
1.301
5.43
5.253
1.303
1.53
5.251
5.41
1.52
1.302
5.43
5.254
1.304
1.54
5.252
5.42
1.52
1.306
5.43
5.255
1.305
1.55
5.253
5.43
1.53
1.303
5.44
5.256
1.306
1.52
5.254
5.43
1.53
1.306
5.45
5.258
1.306
1.53
5.255
5.43
1.54
1.304
5.46
5.257
1.351
1.61
5.256
5.44
1.55
1.305
5.51
5.301
1.352
1.62
5.257
5.46
1.61
1.351
5.52
5.302
1.353
1.63
5.258
5.45
1.62
1.352
5.52
5.303
1.354
1.64
5.301
5.51
1.62
1.356
5.52
5.304
1.355
1.65
5.302
5.52
1.63
1.353
5.52
5.305
1.356
1.62
5.303
5.52
1.63
1.356
5.52
5.306
1.356
1.63
5.304
5.52
1.64
1.354
5.53
5.307
1.401
1.71
5.305
5.52
1.65
1.355
5.61
5.351
1.403
1.72
5.306
5.52
1.71
1.401
5.62
5.352
1.406
1.73
5.307
5.53
1.72
1.403
5.62
5.353
1.407
1.74
5.351
5.61
1.73
1.406
5.62
5.354
1.408
1.75
5.352
5.62
1.74
1.407
5.62
5.355
1.409
1.76
5.352
6.62
1.75
1.408
5.62
5.356
1.410
1.77
5.353
5.62
1.76
1.409
5.62
5.932
1.411
1.78
5.354
5.62
1.77
1.410
5.63
5.357
1.414
1.96
5.355
5.62
1.78
1.411
5.63
5.932
1.415
1.96
5.356
5.62
1.79
1.603
5.71
5.401
1.451
1.81
5.357
5.63
1.81
1.451
5.71
5.402
1.452
1.82
5.401
5.71
1.82
1.452
5.72
5.401
1.501
1.86
5.401
5.72
1.86
1.501
5.73
5.403
1.503
1.31
5.402
5.71
1.91
1.551
5.73
5.405
1.504
1.32
5.403
5.73
1.91
1.551
5.74
5.403
1.551
1.91
5.403
5.74
1.92
1.552
5.74
5.405
1.551
1.91
5.405
5.73
1.93
1.901
5.75
5.408
1.552
1.92
5.405
5.74
1.93
1.924
5.76
5.409
1.553
1.31
5.408
5.75
1.94
1.902
5.77
5.410
1.553
1.32
5.409
5.76
1.94
1.925
5.78
5.411
1.554
1.99.9
5.410
5.77
1.95
1.904
5.79
5.603
1.555
1.99.9
5.411
5.78
1.96
1.414
5.81
5.451
1.556
1.97
5.412
5.95
1.96
1.415
5.86
5.501
1.556
1.97
5.413
5.95
1.97
1.556
5.87
5.502
1.557
1.98
5.414
5.97
1.97
1.556
5.88
5.503
1.601
1.99.9
5.415
5.97
1.98
1.557
5.89
5.503
1.602
1.99.9
5.451
5.81
1.99.1
1.910
5.91
5.551
1.603
1.79
5.501
5.86
1.99.1
1.911
5.92
5.552
1.901
1.93
5.502
5.87
1.99.1
1.917
5.92
5.557
1.902
1.94
5.503
5.88
1.99.1
1.918
5.93
5.901
1.903
1.99.9
5.503
5.89
1.99.9
1.208
5.94
5.902
1.904
1.95
5.551
5.91
1.99.9
1.209
5.94
5.925
1.905
1.99.9
5.552
5.92
1.99.9
1.554
5.95
5.412
1.906
1.99.9
5.553
5.95
1.99.9
1.555
5.95
5.413
1.907
1.99.9
5.554
5.99.9
1.99.9
1.601
5.95
5.553
1.908
1.99.9
5.555
5.99.9
1.99.9
1.602
5.95
5.556
1.909
1.99.9
5.556
5.95
1.99.9
1.903
5.96
5.904
1.910
1.99.1
5.557
5.92
1.99.9
1.905
5.97
5.414
1.911
1.99.1
5.601
5.99.9
1.99.9
1.906
5.97
5.415
1.912
1.99.9
5.602
5.99.9
1.99.9
1.907
5.99.1
5.910
1.913
1.99.9
5.603
5.79
1.99.9
1.908
5.99.1
5.911
1.914
1.99.9
5.901
5.93
1.99.9
1.909
5.99.1
5.917
1.915
1.99.9
5.902
5.94
1.99.9
1.912
5.99.1
5.918
1.916
1.99.9
5.903
5.99.9
1.99.9
1.913
5.99.1
5.919
1.917
1.99.1
5.904
5.96
1.99.9
1.914
5.99.1
5.922
1.918
1.99.1
5.905
5.99.9
1.99.9
1.915
5.99.9
5.208
1.919
1.99.9
5.906
5.99.9
1.99.9
1.916
5.99.9
5.209
1.920
1.99.9
5.907
5.99.9
1.99.9
1.919
5.99.9
5.210
1.921
1.99.9
5.908
5.99.9
1.99.9
1.920
5.99.9
5.554
1.922
1.99.9
5.909
5.99.9
1.99.9
1.921
5.99.9
5.555
1.923
1.99.9
5.910
5.99.1
1.99.9
1.922
5.99.9
5.601
1.924
1.93
5.911
5.99.1
1.99.9
1.923
5.99.9
5.602
1.925
1.94
5.912
5.99.9
1.99.9
1.949
5.99.9
5.903
1.949
1.99.9
5.913
5.99.9
2.11
2.101
5.99.9
5.905
2.101
2.11
5.914
5.99.9
2.11
2.111
5.99.9
5.906
2.102
2.12
5.915
5.99.9
2.11
2.116
5.99.9
5.907
2.111
2.11
5.916
5.99.9
2.11
2.120
5.99.9
5.908
2.113
2.12
5.917
5.99.1
2.11
2.121
5.99.9
5.909
2.116
2.11
5.918
5.99.1
2.11
2.122
5.99.9
5.912
2.117
2.12
5.919
5.99.1
2.12
2.102
5.99.9
5.913
2.118
2.12
5.920
5.99.9
2.12
2.113
5.99.9
5.914
2.120
2.11
5.921
5.99.9
2.12
2.117
5.99.9
5.915
2.121
2.11
5.922
5.99.1
2.12
2.118
5.99.9
5.916
2.122
2.11
5.923
5.99.9
2.13
2.124
5.99.9
5.920
2.124
2.13
5.924
5.99.9
2.13
2.125
5.99.9
5.921
2.125
2.13
5.925
5.94
2.14
2.126
5.99.9
5.923
2.126
2.14
5.926
SC
2.21
2.151
5.99.9
5.924
2.151
2.21
5.927
SC
2.22
2.152
5.99.9
5.949
2.152
2.22
5.928
SC
2.23
2.153
6.11
6.101
2.153
2.23
5.929
SC
2.24
2.154
6.11
6.109
2.154
2.24
5.931
SC
2.31
2.201
6.11
6.111
2.201
2.31
5.932
5.62
2.31
2.203
6.11
6.113
2.202
2.32
5.932
5.63
2.31
2.503
6.11
6.116
2.203
2.31
5.949
5.99.9
2.31
2.553
6.11
6.118
2.204
2.32
6.101
6.11
2.32
2.202
6.11
6.122
2.205
2.33
6.102
6.12
2.32
2.204
6.12
6.102
2.206
2.33
6.103
6.14
2.32
2.504
6.12
6.110
2.207
2.34
6.104
6.15
2.32
2.553
6.12
6.112
2.208
2.35
6.105
6.16
2.33
2.205
6.12
6.114
2.209
2.35
6.106
6.17
2.33
2.206
6.12
6.115
2.251
2.41
6.107
6.18
2.34
2.207
6.12
6.117
2.252
2.42
6.108
6.19
2.35
2.208
6.12
6.119
2.253
2.43
6.109
6.11
2.35
2.209
6.12
6.120
2.254
2.44
6.110
6.12
2.41
2.251
6.12
6.123
2.255
2.44
6.111
6.11
2.42
2.252
6.13
6.124
2.256
2.45
6.112
6.12
2.43
2.253
6.13
6.125
2.257
2.46
6.113
6.11
2.44
2.254
6.14
6.103
2.301
2.51
6.114
6.12
2.44
2.255
6.15
6.104
2.302
2.52
6.115
6.12
2.45
2.256
6.16
6.105
2.303
2.53
6.116
6.11
2.46
2.257
6.17
6.106
2.304
2.54
6.117
6.12
2.51
2.301
6.18
6.107
2.305
2.55
6.118
6.11
2.52
2.302
6.19
6.108
2.306
2.52
6.119
6.12
2.52
2.306
6.21
6.151
2.306
2.53
6.120
6.12
2.53
2.303
6.22
6.152
2.351
2.61
6.122
6.11
2.53
2.306
6.23
6.153
2.352
2.62
6.123
6.12
2.54
2.304
6.24
SC
2.353
2.63
6.124
6.13
2.55
2.305
6.25
6.155
2.354
2.64
6.125
6.13
2.61
2.351
6.26
6.156
2.355
2.65
6.151
6.21
2.62
2.352
6.31
6.201
2.356
2.62
6.152
6.22
2.62
2.356
6.32
6.202
2.356
2.63
6.153
6.23
2.63
2.353
6.33
6.205
2.401
2.71
6.155
6.25
2.63
2.356
6.33
6.206
2.403
2.72
6.156
6.26
2.64
2.354
6.34
6.207
2.406
2.73
6.201
6.31
2.65
2.355
6.35
6.208
2.407
2.74
6.202
6.32
2.71
2.401
6.35
6.209
2.408
2.75
6.205
6.33
2.72
2.403
6.35
6.210
2.409
2.76
6.206
6.33
2.73
2.406
6.35
6.555
2.410
2.77
6.207
6.34
2.74
2.407
6.41
6.251
2.411
2.78
6.208
6.35
2.75
2.408
6.42
6.252
2.414
2.96
6.209
6.35
2.76
2.409
6.43
6.253
2.415
2.96
6.210
6.35
2.77
2.410
6.43
6.254
2.501
2.86
6.251
6.41
2.78
2.411
6.43
6.255
2.503
2.31
6.252
6.42
2.79
2.603
6.44
6.256
2.504
2.32
6.253
6.43
2.86
2.501
6.45
6.258
2.551
2.91
6.254
6.43
2.91
2.551
6.46
6.257
2.551
2.91
6.255
6.43
2.91
2.551
6.51
6.301
2.552
2.92
6.256
6.44
2.92
2.552
6.52
6.302
2.553
2.31
6.257
6.46
2.93
2.901
6.52
6.303
2.553
2.32
6.258
6.45
2.93
2.924
6.52
6.304
2.554
2.99.9
6.301
6.51
2.94
2.902
6.52
6.305
2.555
2.99.9
6.302
6.52
2.94
2.925
6.52
6.306
2.556
2.97
6.303
6.52
2.95
2.904
6.53
6.307
2.556
2.97
6.304
6.52
2.96
2.414
6.61
6.351
2.557
2.98
6.305
6.52
2.96
2.415
6.62
5.352
2.603
2.79
6.306
6.52
2.97
2.556
6.62
6.353
2.901
2.93
6.307
6.53
2.97
2.556
6.62
6.354
2.902
2.94
6.351
6.61
2.98
2.557
6.62
6.355
2.903
2.99.9
6.353
6.62
2.99.1
2.910
6.62
6.356
2.904
2.95
6.354
6.62
2.99.1
2.911
6.62
6.932
2.905
2.99.9
6.355
6.62
2.99.1
2.917
6.63
6.357
2.906
2.99.9
6.356
6.62
2.99.1
2.918
6.63
6.932
2.907
2.99.9
6.357
6.63
2.99.9
2.554
6.71
6.401
2.908
2.99.9
6.401
6.71
2.99.9
2.555
6.71
6.402
2.909
2.99.9
6.401
6.72
2.99.9
2.903
6.72
6.401
2.910
2.99.1
6.402
6.71
2.99.9
2.905
6.73
6.403
2.911
2.99.1
6.403
6.73
2.99.9
2.906
6.73
6.404
2.912
2.99.9
6.403
6.74
2.99.9
2.907
6.74
6.403
2.913
2.99.9
6.404
6.73
2.99.9
2.908
6.75
6.408
2.914
2.99.9
6.408
6.75
2.99.9
2.909
6.76
6.409
2.915
2.99.9
6.409
6.76
2.99.9
2.912
6.77
6.410
2.916
2.99.9
6.410
6.77
2.99.9
2.913
6.78
6.411
2.917
2.99.1
6.411
6.78
2.99.9
2.914
6.79
6.603
2.918
2.99.1
6.412
6.95
2.99.9
2.915
6.86
6.501
2.919
2.99.9
6.413
6.95
2.99.9
2.916
6.87
6.502
2.920
2.99.9
6.414
6.97
2.99.9
2.919
6.88
6.503
2.921
2.99.9
6.415
6.97
2.99.9
2.920
6.89
6.503
2.922
2.99.9
6.501
6.86
2.99.9
2.921
6.91
6.551
2.923
2.99.9
6.502
6.87
2.99.9
2.922
6.92
6.552
2.924
2.93
6.503
6.88
2.99.9
2.923
6.92
6.557
2.925
2.94
6.503
6.89
2.99.9
2.949
6.93
6.901
2.949
2.99.9
6.551
6.91
3.11
3.101
6.94
6.902
3.101
3.11
6.552
6.92
3.12
3.102
6.94
6.925
3.102
3.12
6.553
6.95
3.13
3.126
6.95
6.412
3.126
3.13
6.554
6.99.9
3.21
3.201
6.95
6.413
3.127
3.94
6.555
6.35
3.21
3.211
6.95
6.553
3.201
3.21
6.556
6.95
3.21
3.553
6.95
6.556
3.202
3.22
6.557
6.92
3.22
3.202
6.96
6.904
3.205
3.23
6.603
6.79
3.22
3.503
6.97
6.414
3.206
3.23
6.901
6.93
3.22
3.553
6.97
6.415
3.207
3.24
6.902
6.94
3.23
3.205
6.99.1
6.910
3.211
3.21
6.903
6.99.9
3.23
3.206
6.99.1
6.911
3.251
3.31
6.904
6.96
3.24
3.207
6.99.1
6.917
3.301
3.41
6.905
6.99.9
3.31
3.251
6.99.1
6.918
3.351
3.51
6.906
6.99.9
3.41
3.301
6.99.1
6.919
3.352
3.52
6.907
6.99.9
3.51
3.351
6.99.1
6.922
3.353
3.53
6.908
6.99.9
3.52
3.352
6.99.9
6.554
3.354
3.54
6.909
6.99.9
3.52
3.356
6.99.9
6.903
3.355
3.99.9
6.910
6.99.1
3.53
3.353
6.99.9
6.905
3.356
3.52
6.911
6.99.1
3.53
3.356
6.99.9
6.906
3.356
3.53
6.912
6.99.9
3.54
3.354
6.99.9
6.907
3.503
3.22
6.913
6.99.9
3.91
3.551
6.99.9
6.908
3.551
3.91
6.914
6.99.9
3.94
3.127
6.99.9
6.909
3.553
3.21
6.915
6.99.9
3.97
3.556
6.99.9
6.912
3.553
3.22
6.916
6.99.9
3.99.9
3.355
6.99.9
6.913
3.556
3.97
6.917
6.99.1
3.99.9
3.949
6.99.9
6.914
3.949
3.99.9
6.918
6.99.1
6.99.9
6.915
6.919
6.99.1




6.99.9
6.916
6.920
6.99.9




6.99.9
6.920
6.921
6.99.9




6.99.9
6.921
6.922
6.99.1




6.99.9
6.923
6.923
6.99.9




6.99.9
6.924
6.924
6.99.9




6.99.9
6.949
6.925
6.94




7.11
7.101
6.929
SC




7.11
7.127
6.931
SC




7.11
7.551
6.932
6.62




7.12
7.102
6.932
6.63




7.12
7.501
6.949
6.99.9




7.12
7.551
7.101
7.11




7.16
7.105
7.102
7.12




7.17
7.106
7.105
7.16




7.31
7.201
7.106
7.17




7.32
7.202
7.127
7.11




7.33
7.205
7.201
7.31




7.33
7.206
7.202
7.32




7.34
7.207
7.205
7.33




7.41
7.251
7.206
7.33




7.61
SC
7.207
7.34




7.99.1
7.211
7.210
7.99.9




7.99.1
SC
7.211
7.99.1




7.99.9
7.210
7.251
7.41




7.99.9
7.301
7.301
7.99.9




7.99.9
7.358
7.358
7.99.9




7.99.9
7.553
7.501
7.12




7.99.9
7.556
7.551
7.11




7.99.9
7.949
7.551
7.12




SC
5.926
7.553
7.99.9




SC
5.927
7.556
7.99.9




SC
5.928
7.930
SC




SC
5.929
7.949
7.99.9




SC
5.931
SC
5.24




SC
6.929
SC
6.24




SC
6.931
SC
7.61




SC
7.930
SC
7.99.1





* SC = SEM CORRELAÇÃO SUGERIDA.