{"id":2989,"date":"2022-09-15T09:51:51","date_gmt":"2022-09-15T12:51:51","guid":{"rendered":"https:\/\/pluggarsoftware.com.br\/blog\/?p=2989"},"modified":"2025-04-16T18:26:55","modified_gmt":"2025-04-16T21:26:55","slug":"cfop-5102-o-que-e-preciso-saber-sobre","status":"publish","type":"post","link":"https:\/\/pluggarsoftware.com.br\/blog\/cfop-5102-o-que-e-preciso-saber-sobre\/","title":{"rendered":"CFOP 5102: o que \u00e9 preciso saber sobre?"},"content":{"rendered":"

O que significa CFOP 5102<\/h1>\n

O CFOP 5102 \u00e9 o c\u00f3digo que estabelece venda de mercadoria adquirida ou recebida de terceiros. Elas podem ser recebidas para para industrializa\u00e7\u00e3o ou comercializa\u00e7\u00e3o, mas que n\u00e3o tenham passado por processo industrial. Tamb\u00e9m s\u00e3o agrupadas neste c\u00f3digo as vendas de mercadorias por estabelecimento comercial de cooperativa destinadas aos cooperados ou outra cooperativa.<\/p>\n

\u00a0<\/p>\n

Afinal, por que o CFOP 5102 foi criado?<\/h2>\n

O CFOP (C\u00f3digo Fiscal de Opera\u00e7\u00f5es e Presta\u00e7\u00f5es) foi criado pela SEFAZ e \u00e9 um c\u00f3digo que identifica a natureza de circula\u00e7\u00e3o de mercadorias e servi\u00e7os de transporte intermunicipais, interestaduais e internacionais. J\u00e1 o 5102 \u00e9 o n\u00famero que identifica que a mercadoria foi adquirida ou recebida de terceiros.<\/p>\n

Quando utilizar o CFOP 5102<\/h2>\n

Utiliza-se o CFOP 5102 quando for realizar uma venda que for adquirida ou recebida de terceiros e n\u00e3o \u00e9 algo produzido pelo seu neg\u00f3cio.<\/p>\n

Para emitir a nota fiscal com o CFOP 5102, \u00e9 preciso lan\u00e7ar o CRT = 1 \u2013 Simples Nacional, tendo como CFOP 5.102. Tamb\u00e9m \u00e9 preciso levar em conta a origem da mercadoria, o\u00a0 CSOSN = 101 (Tributada pelo Simples Nacional com permiss\u00e3o de cr\u00e9dito), gerando cr\u00e9dito para o destinat\u00e1rio, CST do PIS\/COFINS = 49 (Outras Opera\u00e7\u00f5es de Sa\u00eddas).<\/p>\n

\u00c9 somente permitida a emiss\u00e3o dessa nota para uma empresa terceirizada, n\u00e3o pode ser faturada para cliente final.<\/p>\n

Perguntas frequentes sobre CFOP 5102<\/h2>\n

CFOP 5102 \u00e9 tributado?<\/strong><\/h3>\n

Sim, \u00e9 tributado pois \u00e9 uma opera\u00e7\u00e3o de venda. \u00c9 preciso entender os tipos de tributos para que o seu neg\u00f3cio se mantenha em dia quanto a emiss\u00e3o de notas e documentos.<\/p>\n

Qual CSOSN usar para CFOP 5102?<\/strong><\/h3>\n

Para CFOP 5102 \u00e9 poss\u00edvel usar o CSOSN 0101 com permiss\u00e3o de cr\u00e9dito ou 0102 sem permiss\u00e3o de cr\u00e9dito \u2013 quando efetuar a venda para pessoa f\u00edsica ou pessoa jur\u00eddica.<\/p>\n

CFOP 5102 tem IPI?<\/strong><\/h3>\n

Como s\u00e3o mercadorias adquiridas de terceiros n\u00e3o tem IPI. J\u00e1 as mercadorias com CFOP para industrializa\u00e7\u00e3o, no caso da 5101, \u00e9 sim destacado o IPI.<\/p>\n

Qual a diferen\u00e7a entre CFOP 5101 e 5102?<\/strong><\/h3>\n

Ambas representam opera\u00e7\u00f5es de venda de seu munic\u00edpio para o estado. Por\u00e9m a diferen\u00e7a \u00e9 que a 5101 indica venda de produ\u00e7\u00e3o do estabelecimento e a 5102 indica uma venda de mercadorias adquiridas ou recebidas de terceiros.<\/p>\n

Qual a diferen\u00e7a entre CFOP 5102 e 6102?<\/strong><\/h3>\n

Enquanto na opera\u00e7\u00e3o CFOP 5102 \u00e9 uma venda estadual, a CFOP 6102 indica\u00a0 uma sa\u00edda interestadual.<\/p>\n

Conclus\u00e3o<\/h2>\n

Realizar vendas \u00e9 um processo que necessita estar sempre em estudo e atualiza\u00e7\u00e3o. \u00c9 fundamental o neg\u00f3cio fazer um planejamento tribut\u00e1rio para entender se mesmo com os tributos sobre as suas vendas, a empresa continua dentro da estimativa de obten\u00e7\u00e3o de lucro.\u00a0\u00c9 poss\u00edvel pensar em uma gest\u00e3o cont\u00e1bil f\u00e1cil atrav\u00e9s de um sistema de gest\u00e3o ERP que \u00e9 aliado do seu neg\u00f3cio!<\/p>\n

Converse agora com um especialista e saiba como automatizar processos tribut\u00e1rios: Clique Aqui<\/a><\/p>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\"Software\t\t\t\t\t\t\t\t<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

O que significa CFOP 5102 O CFOP 5102 \u00e9 o c\u00f3digo que estabelece venda de mercadoria adquirida ou recebida de terceiros. Elas podem ser recebidas para para industrializa\u00e7\u00e3o ou comercializa\u00e7\u00e3o, mas que n\u00e3o tenham passado por processo industrial. Tamb\u00e9m s\u00e3o agrupadas neste c\u00f3digo as vendas de mercadorias por estabelecimento comercial de cooperativa destinadas aos cooperados […]<\/p>\n","protected":false},"author":2,"featured_media":3857,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,22],"tags":[106],"class_list":["post-2989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-tributario","tag-fiscal"],"yoast_head":"\nCFOP 5102: o que \u00e9 preciso saber sobre? - Blog da Pluggar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pluggarsoftware.com.br\/blog\/cfop-5102-o-que-e-preciso-saber-sobre\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFOP 5102: o que \u00e9 preciso saber sobre? - Blog da Pluggar\" \/>\n<meta property=\"og:description\" content=\"O que significa CFOP 5102 O CFOP 5102 \u00e9 o c\u00f3digo que estabelece venda de mercadoria adquirida ou recebida de terceiros. 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