{"id":12979,"date":"2025-06-03T09:00:39","date_gmt":"2025-06-03T12:00:39","guid":{"rendered":"https:\/\/nfe.io\/blog\/?p=12979"},"modified":"2025-05-20T21:41:41","modified_gmt":"2025-05-21T00:41:41","slug":"csosn-400","status":"publish","type":"post","link":"https:\/\/nfe.io\/blog\/nota-fiscal\/csosn-400\/","title":{"rendered":"CSOSN 400: qual o procedimento em casos de uso indevido?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Voc\u00ea j\u00e1 emitiu uma nota fiscal com <\/span><b>CSOSN 400<\/b><span style=\"font-weight: 400;\"> e depois descobriu que n\u00e3o era o c\u00f3digo correto para aquela opera\u00e7\u00e3o? Se a resposta \u00e9 sim, saiba que esse erro pode trazer dores de cabe\u00e7a \u2014 desde multas at\u00e9 problemas na fiscaliza\u00e7\u00e3o.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O CSOSN 400 tem regras definidas, mas seu uso indevido ainda \u00e9 comum, seja por falta de informa\u00e7\u00e3o ou interpreta\u00e7\u00e3o equivocada da legisla\u00e7\u00e3o. Se voc\u00ea quer a regulariza\u00e7\u00e3o de sua situa\u00e7\u00e3o e garantir que suas pr\u00f3ximas notas estejam conforme a lei, n\u00e3o perca este guia pr\u00e1tico!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Neste artigo, voc\u00ea aprende <\/span><span style=\"font-weight: 400;\">o que \u00e9 CSOSN 400<\/span><span style=\"font-weight: 400;\">, para que serve esse c\u00f3digo, <\/span><span style=\"font-weight: 400;\">quando utilizar CSOSN 400<\/span><span style=\"font-weight: 400;\"> e como fazer uma nota eletr\u00f4nica com o conjunto num\u00e9rico. Al\u00e9m disso, veja o passo a passo para corrigir as emiss\u00f5es indevidas e evitar problemas com o Fisco.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vamos l\u00e1?<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">O que s\u00e3o os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria (CST)?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Para entender <\/span><span style=\"font-weight: 400;\">o que \u00e9 o CSOSN 400<\/span><span style=\"font-weight: 400;\">, \u00e9 preciso saber o que s\u00e3o os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria (CST). Basicamente, s\u00e3o padr\u00f5es de c\u00f3digos num\u00e9ricos que classificam a forma de tributa\u00e7\u00e3o de uma determinada opera\u00e7\u00e3o comercial. Ao todo, s\u00e3o tr\u00eas tributos principais:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Programa de Integra\u00e7\u00e3o Social (PIS);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (COFINS).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As empresas t\u00eam a obriga\u00e7\u00e3o de informar esses c\u00f3digos em documentos fiscais eletr\u00f4nicos (como a NF-e e o SPED Fiscal). \u00c9 importante ressaltar que a exig\u00eancia vem tanto da <\/span><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Receita Federal<\/span><\/a><span style=\"font-weight: 400;\"> quanto as <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/o-que-e-sefaz\/\"><span style=\"font-weight: 400;\">Secretarias Estaduais da Fazenda (SEFAZ)<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">E o que \u00e9 CSOSN?\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O CSOSN (C\u00f3digo de Situa\u00e7\u00e3o da Opera\u00e7\u00e3o do <\/span><a href=\"https:\/\/www8.receita.fazenda.gov.br\/simplesnacional\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Simples Nacional<\/span><\/a><span style=\"font-weight: 400;\">) \u00e9 um c\u00f3digo de uso exclusivo no regime e serve para identificar a situa\u00e7\u00e3o tribut\u00e1ria das opera\u00e7\u00f5es com o Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS), al\u00e9m de simplificar a apura\u00e7\u00e3o e a declara\u00e7\u00e3o do imposto.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Esses c\u00f3digos variam de acordo com a situa\u00e7\u00e3o tribut\u00e1ria da opera\u00e7\u00e3o, como vendas com ICMS, isen\u00e7\u00e3o e substitui\u00e7\u00e3o tribut\u00e1ria. Cada conjunto numeral indica um tratamento espec\u00edfico em rela\u00e7\u00e3o ao <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/o-que-e-icms\/\"><span style=\"font-weight: 400;\">ICMS<\/span><\/a><span style=\"font-weight: 400;\">, o que facilita o cumprimento das obriga\u00e7\u00f5es fiscais para as micro e pequenas empresas que optam pelo Simples Nacional.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Qual a diferen\u00e7a entre <\/span><span style=\"font-weight: 400;\">CSOSN e CST<\/span><span style=\"font-weight: 400;\">?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Como j\u00e1 mencionamos, o CST tem foco em empresas que n\u00e3o est\u00e3o no Simples Nacional, como aquelas optantes pelo Lucro Real, Lucro Presumido ou Arbitrado. De acordo com o <\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/sinief\/cvsn_70\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Anexo do Conv\u00eanio SINIEF s\/n, de 1970<\/span><\/a><span style=\"font-weight: 400;\">, os c\u00f3digos do CST s\u00e3o numerados de 00 a 90.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">J\u00e1 a cria\u00e7\u00e3o do CSOSN serve para empresas optantes pelo Simples Nacional, com o objetivo de atender \u00e0s suas particularidades. Seus c\u00f3digos variam de 101 a 900, conforme determinado pelo<\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/2005\/AJ007_05\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> Ajuste SINIEF 07\/2005<\/span><\/a><span style=\"font-weight: 400;\">, e refletem as opera\u00e7\u00f5es dentro do contexto espec\u00edfico.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">O que significa cada c\u00f3digo de situa\u00e7\u00e3o tribut\u00e1ria do ICMS?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O CST tem forma\u00e7\u00e3o com base em duas tabelas: A, que define a origem da mercadoria ou servi\u00e7o, e B, que estabelece a tributa\u00e7\u00e3o pelo ICMS. A combina\u00e7\u00e3o das informa\u00e7\u00f5es dessas tabelas gera os c\u00f3digos correspondentes. Confira!<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Tabela A &#8211; Origem da Mercadoria ou Servi\u00e7o<\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>D\u00edgitos<\/b><\/td>\n<td><b>Origem da mercadoria ou servi\u00e7o<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nacional, exceto as indicadas nos c\u00f3digos 3, 4, 5 e 8.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Estrangeira \u2014 Importa\u00e7\u00e3o direta, exceto a indicada no c\u00f3digo 6.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Estrangeira \u2014 Adquirida no mercado interno, exceto a indicada no c\u00f3digo 7.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nacional, mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o superior a 40% e inferior ou igual a 70%.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nacional, cuja produ\u00e7\u00e3o obedece os processos produtivos b\u00e1sicos estabelecidos pelo Decreto-Lei n\u00ba 288\/67 e pelas Leis n\u00bas 8.248\/91, 8.387\/91, 10.176\/01 e 11.484\/07.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nacional, mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o inferior ou igual a 40%.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Estrangeira \u2014 Importa\u00e7\u00e3o direta, sem similar nacional, constante em lista de Resolu\u00e7\u00e3o CAMEX.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Estrangeira \u2014 Adquirida no mercado interno, sem similar nacional, constante em lista de Resolu\u00e7\u00e3o CAMEX.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nacional, mercadoria ou bem com conte\u00fado de importa\u00e7\u00e3o superior a 70%.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-weight: 400;\">Tabela B &#8211; Tributa\u00e7\u00e3o pelo ICMS<\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>C\u00f3digo<\/b><\/td>\n<td><b>Descri\u00e7\u00e3o<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tributada integralmente.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tributada e com cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Com redu\u00e7\u00e3o de base de c\u00e1lculo.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Isenta ou n\u00e3o tributada e com cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Isenta.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">41<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u00e3o \u00e9 tributada.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Suspens\u00e3o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">51<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Diferimento.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">60<\/span><\/td>\n<td><span style=\"font-weight: 400;\">ICMS cobrado anteriormente por substitui\u00e7\u00e3o tribut\u00e1ria.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">70<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Com redu\u00e7\u00e3o de base de c\u00e1lculo e cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">90<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Outras.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">J\u00e1 os contribuintes do Simples Nacional, tamb\u00e9m de acordo com os c\u00f3digos da Tabela B, devem empregar o CSOSN na emiss\u00e3o de suas notas fiscais, como voc\u00ea ver\u00e1 a seguir.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>N\u00famero do CSOSN<\/b><\/td>\n<td><b>Finalidade<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>101<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Venda de produ\u00e7\u00e3o do estabelecimento.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>102<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Venda de mercadoria adquirida de terceiros.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>103<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Venda de mercadoria com isen\u00e7\u00e3o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>201<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Venda de produ\u00e7\u00e3o do estabelecimento, com suspens\u00e3o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>202<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Venda de mercadoria adquirida de terceiros, com suspens\u00e3o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>203<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Venda de mercadoria com isen\u00e7\u00e3o, mas com cobran\u00e7a de ICMS por substitui\u00e7\u00e3o tribut\u00e1ria.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>300<\/b><\/td>\n<td><span style=\"font-weight: 400;\">N\u00e3o tributada pelo ICMS.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>400<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Isenta de ICMS.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>500<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Com redu\u00e7\u00e3o da base de c\u00e1lculo do ICMS.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>900<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Outras situa\u00e7\u00f5es n\u00e3o especificadas.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-weight: 400;\">Tabela de equival\u00eancia CSOSN e CST<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A tabela de equival\u00eancia entre CSOSN e CST serve para facilitar a convers\u00e3o entre os c\u00f3digos fiscais que empresas do Simples Nacional utilizam e aquelas que operam no regime normal de tributa\u00e7\u00e3o (como Lucro Presumido ou Lucro Real).<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>N\u00famero do CSOSN<\/b><\/td>\n<td><b>CST<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>101<\/b><\/td>\n<td><span style=\"font-weight: 400;\">00 Tributada Integralmente<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20 Com redu\u00e7\u00e3o de Base de C\u00e1lculo<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>102<\/b><\/td>\n<td><span style=\"font-weight: 400;\">40 Isenta<\/span><\/p>\n<p><span style=\"font-weight: 400;\">41 N\u00e3o tributada<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50 Suspens\u00e3o<\/span><\/p>\n<p><span style=\"font-weight: 400;\">51 Diferimento<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>103<\/b><\/td>\n<td><span style=\"font-weight: 400;\">00\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">40\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">41\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">51\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>201<\/b><\/td>\n<td><span style=\"font-weight: 400;\">10 Tributada e com cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria<\/span><\/p>\n<p><span style=\"font-weight: 400;\">70 Com redu\u00e7\u00e3o da Base de C\u00e1lculo e cobran\u00e7a de ICMS<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>202<\/b><\/td>\n<td><span style=\"font-weight: 400;\">10\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30 Isenta ou n\u00e3o tributada e com cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria<\/span><\/p>\n<p><span style=\"font-weight: 400;\">70\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>203<\/b><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30<\/span><\/p>\n<p><span style=\"font-weight: 400;\">70<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>300<\/b><\/td>\n<td><span style=\"font-weight: 400;\">00<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">20<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">40<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">41<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">50<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">51<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>400<\/b><\/td>\n<td><span style=\"font-weight: 400;\">00<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">20<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">40<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">41 N\u00e3o tributada<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">50<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">51<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>500<\/b><\/td>\n<td><span style=\"font-weight: 400;\">60 ICMS pago anteriormente por substitui\u00e7\u00e3o tribut\u00e1ria<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>900<\/b><\/td>\n<td><span style=\"font-weight: 400;\">00<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">20<\/span><\/p>\n<p><span style=\"font-weight: 400;\">51<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">90 Outras situa\u00e7\u00f5es n\u00e3o especificadas<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Lembre-se de que aplicar adequadamente qualquer um desses c\u00f3digos \u00e9 fundamental para manter a regularidade tribut\u00e1ria, agilizar processos e garantir a seguran\u00e7a fiscal dos neg\u00f3cios. E, com base no fato de que cada c\u00f3digo tem uma fun\u00e7\u00e3o, confira a seguir <\/span><span style=\"font-weight: 400;\">o que \u00e9 e para que serve o CSOSN 400<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">O que \u00e9 o CSOSN 400?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> \u00e9 um c\u00f3digo que identifica opera\u00e7\u00f5es de empresas optantes pelo Simples Nacional que n\u00e3o se submetem \u00e0 tributa\u00e7\u00e3o por este regime. Essa combina\u00e7\u00e3o num\u00e9rica integra o conjunto de c\u00f3digos CSOSN que, como j\u00e1 mencionamos, atendem \u00e0s particularidades tribut\u00e1rias das empresas enquadradas neste regime distinto.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00e9m disso, o <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">, em espec\u00edfico, representa uma exce\u00e7\u00e3o importante porque sinaliza ao fisco e aos sistemas de controle tribut\u00e1rio que determinada opera\u00e7\u00e3o comercial n\u00e3o seguir\u00e1 as regras de tributa\u00e7\u00e3o do Simples, mas sim as regras do regime normal de tributa\u00e7\u00e3o do ICMS.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Portanto, esse c\u00f3digo assegura a conformidade fiscal e o correto cumprimento das obriga\u00e7\u00f5es por parte das empresas. E, <\/span><span style=\"font-weight: 400;\">para que serve o CSOSN 400<\/span><span style=\"font-weight: 400;\">?<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Para que serve o CSOSN 400?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> serve para a aplica\u00e7\u00e3o em opera\u00e7\u00f5es que n\u00e3o t\u00eam v\u00ednculo ao recolhimento do Simples Nacional, mas que impactam a contabilidade da empresa. Essas situa\u00e7\u00f5es, apesar de n\u00e3o envolverem entrada de recursos financeiros, influenciam o resultado cont\u00e1bil.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Exemplos incluem devolu\u00e7\u00f5es de compras, vendas de bens do imobilizado, entrega de amostras gr\u00e1tis, concess\u00e3o de bonifica\u00e7\u00f5es, entre outras opera\u00e7\u00f5es definidas pelos respectivos <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/o-que-e-cfop\/\"><span style=\"font-weight: 400;\">C\u00f3digos Fiscais de Opera\u00e7\u00f5es e de Presta\u00e7\u00f5es (CFOP)<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ao utilizar o <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> corretamente, a empresa assegura a precis\u00e3o das informa\u00e7\u00f5es cont\u00e1beis e o cumprimento correto de suas obriga\u00e7\u00f5es fiscais.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Qual a import\u00e2ncia do <\/span><span style=\"font-weight: 400;\">CSOSN 400 para o Simples Nacional<\/span><span style=\"font-weight: 400;\">?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A import\u00e2ncia do<\/span><span style=\"font-weight: 400;\"> CSOSN 400 para o Simples Nacional<\/span><span style=\"font-weight: 400;\"> est\u00e1 na garantia do correto tratamento tribut\u00e1rio das opera\u00e7\u00f5es fora do regime.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O c\u00f3digo permite que a empresa optante identifique nas notas fiscais quais opera\u00e7\u00f5es n\u00e3o se submetem \u00e0s regras desse regime e, assim, evitar erros de tributa\u00e7\u00e3o e poss\u00edveis problemas fiscais. E, <\/span><span style=\"font-weight: 400;\">quando utilizar o CSOSN 400<\/span><span style=\"font-weight: 400;\">? Veja a seguir!<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quando utilizar o CSOSN 400?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As empresas podem <\/span><span style=\"font-weight: 400;\">utilizar o CSOSN 400 quando<\/span><span style=\"font-weight: 400;\"> est\u00e3o em situa\u00e7\u00f5es espec\u00edficas no universo de opera\u00e7\u00f5es do Simples Nacional e que fogem \u00e0 regra geral de tributa\u00e7\u00e3o desse regime, como:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opera\u00e7\u00f5es com mercadorias sujeitas \u00e0 tributa\u00e7\u00e3o concentrada em uma \u00fanica etapa (monof\u00e1sica);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opera\u00e7\u00f5es com produtos sujeitos ao regime de substitui\u00e7\u00e3o tribut\u00e1ria com reten\u00e7\u00e3o do imposto;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vendas de bens do ativo imobilizado da empresa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">comercializa\u00e7\u00e3o de mercadorias n\u00e3o relacionadas ao objeto social principal.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Al\u00e9m disso, o <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> tamb\u00e9m \u00e9 necess\u00e1rio em outros casos, como em opera\u00e7\u00f5es de importa\u00e7\u00e3o tributadas pelo regime comum do ICMS, transa\u00e7\u00f5es submetidas a regimes especiais de tributa\u00e7\u00e3o n\u00e3o contemplados pelo Simples Nacional e em opera\u00e7\u00f5es com antecipa\u00e7\u00e3o tribut\u00e1ria com encerramento de tributa\u00e7\u00e3o.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quais CFOP utilizar com o CSOSN 400?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Voc\u00ea pode utilizar CFOPs em situa\u00e7\u00f5es espec\u00edficas nas quais o CSOSN 400 \u00e9 aplic\u00e1vel, como opera\u00e7\u00f5es de bonifica\u00e7\u00e3o, brindes ou comodato, relevantes para diversos segmentos empresariais. A seguir, veja em mais detalhes quais s\u00e3o esses c\u00f3digos e os cen\u00e1rios poss\u00edveis para utiliz\u00e1-los com a CSOSN 400.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>CFOP<\/b><\/td>\n<td><b>Tipo de opera\u00e7\u00e3o<\/b><\/td>\n<td><b>Quando usar<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.949<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Outras sa\u00eddas n\u00e3o especificadas<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessas internas diversas (sem incid\u00eancia de ICMS)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.949<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Outras sa\u00eddas para fora do estado<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Igual ao 5.949, mas interestadual<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.910<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessa para demonstra\u00e7\u00e3o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Envio de produto para exposi\u00e7\u00e3o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.910<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessa para demonstra\u00e7\u00e3o (fora do estado)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Envio interestadual para amostra sem venda<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.915<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessa para conserto<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Produto enviado para reparo<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.915<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessa para conserto (fora do estado)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mesmo caso, opera\u00e7\u00e3o interestadual<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.556<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessa de ativo imobilizado<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Envio de m\u00e1quinas, equipamentos<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.556<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remessa de ativo imobilizado (fora do estado)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mesmo caso, opera\u00e7\u00e3o interestadual<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.903<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Comodato (empr\u00e9stimo gratuito)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Envio tempor\u00e1rio, sem venda<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.903<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Comodato (interestadual)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Idem acima, opera\u00e7\u00e3o fora do estado<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7.101<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Venda de produ\u00e7\u00e3o para o exterior<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exporta\u00e7\u00f5es diretas de produto acabado<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7.102<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Venda de mercadoria adquirida para revenda \u2013 exterior<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exporta\u00e7\u00e3o de produtos comprados para revenda<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vale ressaltar que, antes de identificar <\/span><span style=\"font-weight: 400;\">quais CFOP utilizar com o CSOSN 400<\/span><span style=\"font-weight: 400;\">, tanto o primeiro quanto o segundo c\u00f3digo devem sempre ser compat\u00edveis entre si, afinal, pode haver <\/span><span style=\"font-weight: 400;\">rejei\u00e7\u00f5es de CSOSN<\/span><span style=\"font-weight: 400;\"> e CFOP na NFe e\/ou problemas fiscais posteriores.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quais os erros comuns e penalidades por m\u00e1 classifica\u00e7\u00e3o tribut\u00e1ria?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A m\u00e1 classifica\u00e7\u00e3o tribut\u00e1ria em rela\u00e7\u00e3o ao <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> pode resultar em diversos problemas para as empresas, como a classifica\u00e7\u00e3o errada de produtos, uso indevido do c\u00f3digo, inadequa\u00e7\u00e3o \u00e0 legisla\u00e7\u00e3o e falta de documenta\u00e7\u00e3o. A seguir, veja mais detalhes de cada erro e as penalidades envolvidas.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Classifica\u00e7\u00e3o errada de produtos:<\/b><span style=\"font-weight: 400;\"> empresas podem errar ao classificar produtos que n\u00e3o se enquadram nas condi\u00e7\u00f5es do <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">, o que leva a uma tributa\u00e7\u00e3o inadequada;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Uso indevido de CSOSN<\/b><span style=\"font-weight: 400;\">: algumas empresas podem usar o c\u00f3digo erroneamente para opera\u00e7\u00f5es que, na realidade, preveem isen\u00e7\u00f5es ou redu\u00e7\u00f5es;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Inadequa\u00e7\u00e3o \u00e0 legisla\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\">: n\u00e3o estar em dia com as mudan\u00e7as na legisla\u00e7\u00e3o tribut\u00e1ria pode resultar em uma aplica\u00e7\u00e3o errada do c\u00f3digo;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Falta de documenta\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\">: a aus\u00eancia de comprova\u00e7\u00e3o sobre a natureza da opera\u00e7\u00e3o pode causar erros na classifica\u00e7\u00e3o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">J\u00e1, entre as penalidades por m\u00e1 classifica\u00e7\u00e3o tribut\u00e1ria das NFe que n\u00e3o passaram por corre\u00e7\u00e3o, est\u00e3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">multa por erro na classifica\u00e7\u00e3o pode variar de 75% a 150% do valor do imposto devido, a depender da gravidade do erro e da legisla\u00e7\u00e3o estadual;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pagar juros sobre o montante em atraso, o que eleva o custo total da penalidade.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a Receita Federal ou a SEFAZ podem reter mercadorias at\u00e9 que a situa\u00e7\u00e3o seja regularizada;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a empresa pode ser sujeita a uma revis\u00e3o fiscal, o que pode resultar em um aumento da carga tribut\u00e1ria e complica\u00e7\u00f5es administrativas.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A correta classifica\u00e7\u00e3o tribut\u00e1ria, especialmente em rela\u00e7\u00e3o ao <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">, \u00e9 fundamental para evitar penalidades e garantir a conformidade fiscal. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">De maneira geral, as empresas devem se atualizar sobre poss\u00edveis mudan\u00e7as na legisla\u00e7\u00e3o (como a <\/span><a href=\"https:\/\/www.gov.br\/fazenda\/pt-br\/acesso-a-informacao\/acoes-e-programas\/reforma-tributaria\/apresentacoes\/apresentacao-reforma-tributaria-para-o-brasil-crescer-ela-precisa-acontecer-02-8-2023\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Reforma Tribut\u00e1ria<\/span><\/a><span style=\"font-weight: 400;\">) e revisar periodicamente suas pr\u00e1ticas para minimizar riscos de erros e consequ\u00eancias.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Qual o impacto do <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> na apura\u00e7\u00e3o dos tributos?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u00e3o h\u00e1 somente um impacto do <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> na apura\u00e7\u00e3o tribut\u00e1ria das empresas optantes pelo Simples Nacional.\u00a0 Entre os principais est\u00e3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">exclus\u00e3o do valor da opera\u00e7\u00e3o do c\u00e1lculo, j\u00e1 que n\u00e3o s\u00e3o tributadas pelo regime simplificado;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">determina\u00e7\u00e3o de que estas opera\u00e7\u00f5es seguir\u00e3o as regras normais de tributa\u00e7\u00e3o do ICMS conforme a legisla\u00e7\u00e3o estadual aplic\u00e1vel;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a n\u00e3o permiss\u00e3o do uso da al\u00edquota unificada do Simples Nacional para estas opera\u00e7\u00f5es espec\u00edficas.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quando uma empresa do Simples utiliza o <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">, por consequ\u00eancia, tem a necessidade de separar estas receitas do restante de seu faturamento para fins de c\u00e1lculo do <\/span><a href=\"https:\/\/www.gov.br\/pt-br\/servicos\/emitir-das-para-pagamento-de-tributos-do-simples-nacional\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">DAS (Documento de Arrecada\u00e7\u00e3o do Simples Nacional)<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00e9m disso, o uso do c\u00f3digo pode gerar a necessidade de cumprimento de obriga\u00e7\u00f5es acess\u00f3rias adicionais, como:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">registros espec\u00edficos de entradas e sa\u00eddas;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">apura\u00e7\u00e3o separada de cr\u00e9ditos e d\u00e9bitos;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">e em alguns casos, a emiss\u00e3o de guias espec\u00edficas para recolhimento do imposto, a depender da legisla\u00e7\u00e3o de cada estado.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Por isso, os contribuintes devem manter um controle rigoroso dessas opera\u00e7\u00f5es para garantir a distin\u00e7\u00e3o correta entre as receitas tributadas pelo Simples Nacional e aquelas sujeitas ao regime normal. Com esses dados em m\u00e3os, <\/span><span style=\"font-weight: 400;\">como fazer a nota eletr\u00f4nica com CSOSN 400<\/span><span style=\"font-weight: 400;\">?<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Como fazer a nota eletr\u00f4nica com CSOSN 400?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> tem uso em opera\u00e7\u00f5es n\u00e3o tributadas pelo Simples Nacional. Portanto, para emitir uma <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/emitir-nota-fiscal-eletronica\/\"><span style=\"font-weight: 400;\">nota fiscal eletr\u00f4nica (NF-e<\/span><\/a><span style=\"font-weight: 400;\">) com esse c\u00f3digo, siga os passos abaixo.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Acesse o sistema emissor de NF-e ou NFC-e<\/b><span style=\"font-weight: 400;\">: utilize um software de emiss\u00e3o de notas fiscais que permita configurar corretamente o CSOSN;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Preencha as informa\u00e7\u00f5es da opera\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\">: inclua os dados do cliente, produto e valores que t\u00eam envolvimento na transa\u00e7\u00e3o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Selecione o <\/b><b>CSOSN 400<\/b><span style=\"font-weight: 400;\">: no campo destinado \u00e0 tributa\u00e7\u00e3o e impostos, insira o c\u00f3digo 400 como a situa\u00e7\u00e3o tribut\u00e1ria do ICMS;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Informe a origem da mercadoria<\/b><span style=\"font-weight: 400;\">: escolha o c\u00f3digo correto da Tabela Origem da Mercadoria ou Servi\u00e7o, conforme a origem do produto (ex.: 0 para nacional, 1 para importa\u00e7\u00e3o direta);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Valide a nota<\/b><span style=\"font-weight: 400;\">: certifique-se de que todos os campos est\u00e3o preenchidos corretamente e que a Unidade Federativa (UF) de origem permite o <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Transmita a nota fiscal<\/b><span style=\"font-weight: 400;\">: ap\u00f3s validar os dados, envie a NF-e para a SEFAZ.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Lembre-se: antes de saber <\/span><span style=\"font-weight: 400;\">como fazer a nota eletr\u00f4nica com CSOSN 400<\/span><span style=\"font-weight: 400;\">, \u00e9 importante verificar se o conjunto num\u00e9rico em quest\u00e3o se alinha com as regras fiscais do estado no qual a opera\u00e7\u00e3o ocorre, afinal, algumas UFs podem n\u00e3o permitir esse c\u00f3digo.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Como a integra\u00e7\u00e3o com sistemas de gest\u00e3o auxilia na emiss\u00e3o com <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\">, como j\u00e1 mencionamos, tem uso em opera\u00e7\u00f5es como vendas para o exterior (exporta\u00e7\u00e3o) ou outros casos sem incid\u00eancia do imposto. Assim, a integra\u00e7\u00e3o com sistemas de gest\u00e3o (<\/span><a href=\"https:\/\/nfe.io\/blog\/saas\/sistema-erp-saiba-o-que-e-e-para-o-que-serve\/\"><span style=\"font-weight: 400;\">ERP<\/span><\/a><span style=\"font-weight: 400;\">, emissor de NF-e, automa\u00e7\u00e3o fiscal) otimiza esse processo. Veja a seguir as garantias de utilizar essa ferramenta.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Preenchimento autom\u00e1tico<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Identifica opera\u00e7\u00f5es isentas ou n\u00e3o tributadas, aplica o <\/span><span style=\"font-weight: 400;\">CSOSN 400<\/span><span style=\"font-weight: 400;\"> corretamente e evita erros manuais.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">C\u00e1lculo automatizado do DAS<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Exclui automaticamente essas opera\u00e7\u00f5es da base de c\u00e1lculo do Simples Nacional e assegura que n\u00e3o haja tributa\u00e7\u00e3o indevida.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Valida\u00e7\u00e3o fiscal em tempo real<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Verifica se a opera\u00e7\u00e3o se enquadra nos requisitos legais para uso da sequ\u00eancia num\u00e9rica e evita a rejei\u00e7\u00e3o pela Sefaz.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Gera\u00e7\u00e3o de relat\u00f3rios e SPED fiscal<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Registra corretamente as opera\u00e7\u00f5es com<\/span><span style=\"font-weight: 400;\"> CSOSN 400<\/span><span style=\"font-weight: 400;\"> no livro e no <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/sped-nota-fiscal-eletronica\/\"><span style=\"font-weight: 400;\">SPED fiscal<\/span><\/a><span style=\"font-weight: 400;\">, o que mant\u00e9m a compliance cont\u00e1bil.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Redu\u00e7\u00e3o de riscos fiscais<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Minimiza autua\u00e7\u00f5es por aplica\u00e7\u00e3o incorreta de tributos, j\u00e1 que o sistema s\u00f3 libera o c\u00f3digo quando a legisla\u00e7\u00e3o permite.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Portanto, se voc\u00ea almeja a emiss\u00e3o de uma NFe com CSOSN 400 sem erros e com automatiza\u00e7\u00e3o, utilize a API da <\/span><a href=\"http:\/\/nfe.io\"><span style=\"font-weight: 400;\">NFE.io<\/span><\/a><span style=\"font-weight: 400;\">! Com esse software, sua empresa garante:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">enquadramento autom\u00e1tico do CSOSN 400 (e outros c\u00f3digos) conforme a opera\u00e7\u00e3o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">integra\u00e7\u00e3o com ERPs e sistemas cont\u00e1beis, o que elimina retrabalho;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">valida\u00e7\u00e3o fiscal inteligente que evita rejei\u00e7\u00f5es na Sefaz;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">relat\u00f3rios detalhados para auditoria e SPED Fiscal.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Portanto, n\u00e3o corra riscos! <\/span><a href=\"https:\/\/nfe.io\/contato\/\"><span style=\"font-weight: 400;\">Converse com um de nossos especialistas<\/span><\/a><span style=\"font-weight: 400;\">, experimente a NFe.io e emita NF-e com seguran\u00e7a e precis\u00e3o!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Voc\u00ea j\u00e1 emitiu uma nota fiscal com CSOSN 400 e depois descobriu que n\u00e3o era o c\u00f3digo correto para aquela opera\u00e7\u00e3o? Se a&#8230;<\/p>\n","protected":false},"author":23,"featured_media":12980,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-12979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nota-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CSOSN 400: o que \u00e9 + para que serve + quais os benef\u00edcios<\/title>\n<meta name=\"description\" content=\"Descubra o que significa o CSOSN 400 e como impacta sua tributa\u00e7\u00e3o no Simples Nacional. 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