Block C in SAP: the inbound and outbound invoices the file books one by one, and how to prove that each one arrived complete
Block C is the largest in the EFD ICMS/IPI, the SPED file (Brazil's digital tax reporting system) for ICMS, the state value-added tax, and IPI, the federal excise tax. It gathers the tax documents for goods, from the NF-e (Brazil's electronic invoice) and the NFC-e (the electronic consumer invoice) to the fiscal coupon, the SAT and the electricity, water and gas bills. Each document becomes a parent record, with items, complementary information and an analytic record that sums up the tax by tax status, CFOP and rate.
Your company decides what to book and how, within what the tax authorities require. The system is where DFSpro works: proving that each SAP document reaches C100 and C170 with nothing missing and nothing extra, and that C190 closes against the items.
Start with the question for your role
Tax, billing, purchasing and IT read Block C in different ways, and each area looks for its own answer.
01Tax and compliance
How the Guide treats inbound, outbound, own issue and third-party documents, and which rules apply to the NFC-e.
See the section for this role02Billing and sales
How the invoice issued by the company becomes C100, C170 and C190, and when the summary replaces the whole document.
See the section for this role03Purchasing and receiving
How the inbound invoice reaches the file and when the credit shows up in the analytic record.
See the section for this role04IT and SAP
Which cross-checks between document, items and analytic records must close before the file is generated.
See the section for this role05Audit
Which evidence proves that the invoices of the period were checked against the file, and who keeps that proof.
See the section for this roleBlock C books each goods document, and the analytic record must close against the items
Block C gathers the tax documents for goods. C100 books the invoice, the NF-e and the NFC-e, C170 breaks down the items and C190 sums up the tax by tax status, CFOP (the Brazilian tax operation code) and rate. The other records cover the consumer sales invoice, the ECF equipment (the fiscal printer) and the Z Reduction (its daily closing report), electricity, water and gas, and the CF-e-SAT. For each document, the Guide defines what goes in the parent, the children and the analytic record.
What the tax authorities publish
Layout, keys and validations of the block's records on pages 62 to 172 of Practical Guide 3.2.4 (version of 30/07/2026), plus the table of mandatory records by profile.
What the tax authorities do not publish
How the SAP invoice becomes C100, which master data item becomes C170, and how cancellation, return and supplement reach the file in the right period.
What DFSpro proves
That each document of the period appears once in the file, that C190 is the sum of the C170 items, and that the new taxes of the reform (CBS, the federal consumption tax, IBS, the state and city consumption tax, and IS) stay out of the operation value in the analytic records.
- Electronic documents and their cycle in SAP are covered in electronic tax documents in SAP.
- The overview of the file is in SPED Fiscal in SAP.
The 82 records of Block C, with level and page in the Guide
Block C is organized by the type of document booked. Each group has its own hierarchy of parent, children and analytic record. Block C records in the Guide's order, with level, occurrence and page.
Opening and closing
C001 opens the block and indicates whether there are tax documents to report, and C990 closes the block with the total line count.
Records: C001, C990.
Invoice, NF-e and NFC-e
C100 books the invoice, the NF-e and the NFC-e, C170 the items and C190 the analytic record. The other records carry complementary information, referenced proceedings, import, bill, fuels, medicines, vehicles, firearms, ICMS ST reimbursement and adjustments.
34 records, from C100 to C197.
Consumer sales invoice
C300 summarizes daily the consumer sales invoices not issued by ECF, C350 books the individual invoice and C370 the items, with analytic records and cancellations.
Records: C300, C310, C320, C321, C330, C350, C370, C380, C390.
ECF equipment and Z Reduction
C400 identifies the ECF equipment, C405 carries the Z Reduction and the following records detail totalizers, documents, items and analytic records of the daily movement.
Records: C400, C405, C410, C420, C425, C430, C460, C465, C470, C480, C490, C495.
Electricity, water and gas
C500 books the invoices and bills for electricity, piped water and gas, and C600 and C700 the consolidations. The item, analytic, FCP, remarks and ST records complete each family.
13 records, from C500 to C791.
CF-e-SAT
C800 books the SAT electronic fiscal coupon (code 59), with items, analytic record, remarks and other obligations, and C860 identifies the SAT equipment and its daily summaries.
Records: C800, C810, C815, C850, C855, C857, C860, C870, C880, C890, C895, C897.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| C001 | Opening of block C | 1 | one per file | 62 |
| C100 | Invoice (code 01), standalone invoice (code 1B), producer invoice (code 04), NF-e (code 55) and NFC-e (code 65) | 2 | several (per file) | 62 |
| C101 | Complementary information on tax documents for interstate operations destined to non-taxpayer final consumers EC 87/15 (code 55) | 3 | 1:1 | 69 |
| C105 | Operations with ICMS ST collected for a state other than the recipient's on the tax document (code 55) | 3 | 1:1 | 70 |
| C110 | Complementary information on the invoice (code 01, 1B, 04 | 3 | 1:N | 71 |
| C111 | Referenced proceeding | 4 | 1:N | 71 |
| C112 | Referenced collection document | 4 | 1:N | 72 |
| C113 | Referenced tax document | 4 | 1:N | 73 |
| C114 | Referenced fiscal coupon | 4 | 1:N | 74 |
| C115 | Pickup and/or delivery location (code 01, 1B and 04) | 4 | 1:N | 74 |
| C116 | Referenced electronic fiscal coupon | 4 | 1:N | 76 |
| C120 | Document supplement, import operations (codes 01 and 55) | 3 | 1:N | 76 |
| C130 | ISSQN, IRRF and social security | 3 | 1:1 | 77 |
| C140 | Bill (code 01) | 3 | 1:1 | 77 |
| C141 | Bill due date (code 01) | 4 | 1:N | 78 |
| C160 | Transported volumes (code 01 and 04), except fuels | 3 | 1:1 | 79 |
| C165 | Fuel operations (code 01) | 3 | 1:N | 79 |
| C170 | Document items (code 01, 1B, 04 and 55) | 3 | 1:N (one or several per C100 record) | 80 |
| C171 | Fuel storage (code 01, 55) | 4 | 1:N | 86 |
| C172 | Operations with ISSQN (code 01) | 4 | 1:1 | 86 |
| C173 | Operations with medicines (code 01 and 55) | 4 | 1:N | 87 |
| C174 | Operations with firearms (code 01) | 4 | 1:N | 88 |
| C175 | Operations with new vehicles (code 01 and 55) | 4 | 1:N | 88 |
| C176 | Reimbursement of ICMS and the Poverty Combat Fund (FCP) in operations with tax substitution (code 01, 55) | 4 | 1:N | 89 |
| C177 | Item supplement, other information (code 01, 55), (valid from 01/01/2019) | 4 | 1:1 | 93 |
| C178 | Operations with products subject to taxation of IPI per unit or quantity of product | 4 | 1:1 | 94 |
| C179 | Complementary ST information (code 01) | 4 | 1:1 | 94 |
| C180 | Complementary information on inbound operations of goods subject to tax substitution (code 01, 1B, 04 and 55) | 4 | 1:1 | 94 |
| C181 | Complementary information on returns of outbound goods subject to tax substitution (code 01, 1B, 04 and 55) | 4 | 1:N | 97 |
| C185 | Complementary information on outbound operations of goods subject to tax substitution (code 01, 1B, 04, 55 and 65) | 3 | 1:N | 100 |
| C186 | Complementary information on returns of inbound goods subject to tax substitution (code 01, 1B, 04 and 55) | 3 | 1:N | 104 |
| C190 | Analytic record of the document (code 01, 1B, 04, 55 and 65) | 3 | 1:N | 106 |
| C191 | Information on the Poverty Combat Fund, FCP, on the NF-e (code 55) and on the NFC-e (code 65) | 4 | 1:1 | 108 |
| C195 | Tax entry remarks (code 01, 1B, 04, 55 and 65) | 3 | 1:N | 109 |
| C197 | Other tax obligations, adjustments and information on amounts arising from a tax document | 4 | 1:N | 109 |
| C300 | Daily summary of consumer sales invoices (code 02) | 2 | several (per file) | 111 |
| C310 | Canceled documents of consumer sales invoices (code 02) | 3 | 1:N | 112 |
| C320 | Analytic record of the daily summary of consumer sales invoices (code 02) | 3 | 1:N | 112 |
| C321 | Items of the daily summary of the documents (code 02) | 4 | 1:N | 113 |
| C330 | Complementary information on outbound operations of goods subject to tax substitution (code 02) | 5 | 1:1 | 114 |
| C350 | Consumer sales invoice (code 02) | 2 | several (per file) | 117 |
| C370 | Document items (code 02) | 3 | 1:N | 118 |
| C380 | Complementary information on outbound operations of goods subject to tax substitution (code 02) | 4 | 1:1 | 118 |
| C390 | Analytic record of consumer sales invoices (code 02) | 3 | 1:N | 121 |
| C400 | Equipment ECF (code 02, 2D and 60) | 2 | several (per file) | 122 |
| C405 | Z Reduction (code 02, 2D and 60) | 3 | 1:N | 123 |
| C410 | PIS and COFINS totaled for the day (code 02 and 2D) | 4 | 1:1 | 123 |
| C420 | Record of the partial totalizers of the Z Reduction (code 02, | 4 | 1:N | 124 |
| C425 | Summary of items of the daily movement (code 02 and 2D) | 5 | 1:N | 125 |
| C430 | Complementary information on outbound operations of goods subject to tax substitution (code 02, 2D and 60) | 6 | 1:N | 125 |
| C460 | Tax document issued by ECF (code 02, 2D and 60) | 4 | 1:N | 129 |
| C465 | Supplement to the electronic fiscal coupon issued by ECF, CF-e-ECF (code 60) | 5 | 1:1 | 130 |
| C470 | Items of the tax document issued by ECF (code 02 and 2D) | 5 | 1:N | 130 |
| C480 | Complementary information on outbound operations of goods subject to tax substitution (code 02, 2D and 60) | 6 | 1:1 | 131 |
| C490 | Analytic record of the daily movement (code 02, 2D and 60) | 4 | 1:N | 134 |
| C495 | Monthly summary of items of the ECF by establishment (code 02 and 2D) | 2 | several | 135 |
| C500 | Electricity invoice or bill (code 06), electronic electricity invoice, NF3e (code 66), piped water supply invoice or bill (code 29) and gas supply consumption invoice (code 28) and invoice | 2 | several (per file) | 136 |
| C510 | Items of the electricity invoice or bill (code 06), piped water supply invoice or bill (code 29) and gas supply invoice or bill (code 28) | 3 | 1:N | 142 |
| C590 | Analytic record of the document, electricity invoice or bill (code 06), electronic electricity invoice, NF3e (code 66), piped water supply invoice or bill (code 29) and gas supply consumption invoice | 3 | 1:N (one or several per C500 record) | 144 |
| C591 | Information on the Poverty Combat Fund, FCP on the NF3e (code 66) and NFGÁS (code 76) | 4 | 1:1 | 146 |
| C595 | Tax entry remarks (codes 06, 28, 29, 66 and 76) | 3 | 1:N | 147 |
| C597 | Other tax obligations, adjustments and information on amounts arising from a tax document | 4 | 1:N | 147 |
| C600 | Daily consolidation of electricity invoices or bills (code 06), piped water supply invoice or bill (code 29) and gas supply invoice or bill (code 28) (companies not covered by Agreement ICMS 115/03) | 2 | several (per file) | 149 |
| C601 | Canceled documents, daily consolidation of electricity invoices or bills (code 06), piped water supply invoice or bill (code 29) and gas supply invoice or bill (code 28) | 3 | 1:N | 151 |
| C610 | Items of the consolidated document (code 06), piped water supply invoice or bill (code 29) and gas supply invoice or bill (code 28) (companies not covered by Agreement ICMS 115/03) | 3 | 1:N | 151 |
| C690 | Analytic record of the documents (electricity invoices or bills (code 06), piped water supply invoice or bill (code 29) and gas supply invoice or bill (code 28) | 3 | 1:N | 153 |
| C700 | Consolidation of electricity invoice or bill documents (code 06), issued in a single copy (companies required to deliver the file provided for in Agreement ICMS 115/03), piped gas supply invoice or bill (code 28) and electronic electricity invoice | 2 | several (per file) | 154 |
| C790 | Analytic record of the documents (codes 06, 28 and 66) | 3 | 1:N (one or several per C700 record) | 155 |
| C791 | Record of ST information by state (codes 06 and 66) | 4 | 1:N | 156 |
| C800 | Electronic fiscal coupon, SAT (CF-e-SAT) (code 59) | 2 | several | 157 |
| C810 | Items of the electronic fiscal coupon document, SAT (CF-e-SAT) (code 59): | 3 | 1:N | 159 |
| C815 | Complementary information on outbound operations of goods subject to tax substitution (CF-e-SAT) (code 59) | 4 | 1:1 | 159 |
| C850 | Analytic record of the CF-e-SAT (code 59) | 3 | 1:N | 162 |
| C855 | Tax entry remarks (code 59) | 3 | 1:N | 163 |
| C857 | Other tax obligations, adjustments and information on amounts arising from a tax document | 4 | 1:N | 164 |
| C860 | Identification of the equipment SAT-CF-e | 2 | several (per file) | 165 |
| C870 | Items of the daily summary of the documents (CF-e-SAT) (code | 3 | 1:N | 166 |
| C880 | Complementary information on outbound operations of goods subject to tax substitution (CF-e-SAT) (code 59) | 4 | 1:1 | 167 |
| C890 | Daily summary of the CF-e-SAT (code 59) by equipment SAT- CF-e | 3 | 1:N | 170 |
| C895 | Tax entry remarks (code 59) | 3 | 1:N | 171 |
| C897 | Other tax obligations, adjustments and information on amounts arising from a tax document | 4 | 1:N | 171 |
| C990 | Closing of block C | 1 | one per file | 172 |
The Guide has two sheets for C177, valid until 31/12/2018 and from 01/01/2019.
Nine excerpts from the Guide on booking goods invoices
These are the rules with the greatest practical effect on C100 and C190. The record sheets carry other validations.
Inbound from third parties or own issue
“Documents that may be reported as inbound documents are those issued by third parties or by the filer of the EFD-ICMS/IPI.”
Record C100, page 66.
What own issue means
“only tax documents issued by the reporting establishment are considered own issue”
Record C100, page 66.
Another establishment of the same company
“Documents issued by other establishments, even of the same company, must be treated as documents issued by third parties”
Record C100, page 66.
Code is not the model
“The “code” to be reported is not exactly the “model” of the document”
Record C100, page 67.
What the analytic record is for
“The purpose of this record is to represent the booking of tax documents totaled by CST, CFOP and ICMSrate.”
Record C190, page 106.
The analytic record closes with the items
“the value in this field must match the sum of the values of the field VL_BC_ICMS of the records C170 (items), if they exist”
Record C190, page 107.
CFOP of the NFC-e
“For Consumer Final Electronic Invoices (NFC-e) only CFOP codes starting with 5 may be reported.”
Record C190, page 107.
New taxes outside the operation
“Amounts relating to CBS, IBS and IS levied on the operation must not be included in this field.”
Record C190, page 107.
Whole document or summary
“The records referring to the representation of the document, in full, are mutually exclusive”
Chapter II, section 1, page 8.
Fields and validations, sheet by sheet
- C100, field NUM_DOC, validation. “the value reported in the field must be greater than “0” (zero)” Page 67.
- C112, field VL_DA, filling. “report the total value of the collection document, even if this document is referenced in more than one invoice” Page 72.
- C170, field QTD, filling. “report the quantity of the item shown on the tax document, both on inbound and outbound, expressed in the unit of measure reported in the field UNID” Page 81.
- C175, field UF, validation. “the value must be the abbreviation of the dealer's state” Page 89.
- C181, field COD_MOT_REST_COMPL, validation. “the value reported must be in line with table 5.7 published by the state of the file's filer, with the third character equal to” Page 98.
- C190, field VL_OPR, filling. “In the combination of CST_ICMS, CFOP and ALIQ_ICMS, report in this field the value of the goods plus freight amounts” Page 107.
- C300, field VL_DOC, validation. “the value reported in the field must equal the sum of the field VL_ITEM of the records C321” Page 112.
- C420, field NR_TOT, validation. “the value “xx”, in the format “xxTnnnn” or “xxSnnnn”, per Agreement 80/07, for the totalizer code taxable by ICMS or ISS” Page 125.
- C500, field DT_DOC, filling. “issue date of the invoice in the format “ddmmyyyy”” Page 140.
- C590, field CFOP, filling. “for inbound operations, the operation codes that match the tax treatment of the item's destination must be recorded” Page 145.
- C690, field VL_BC_ICMS, validation. “the value in this field must match the sum of the values of the field VL_BC_ICMS of the records C610 (items), if they exist” Page 154.
- C800, field VL_OUT_DA, filling. “corresponds to the field Total Value of Other Accessory Expenses on the item, shown in the layout of the CF-e-SAT” Page 158.
Words from the Guide appear in quotation marks, followed by the PDF page. The comments on the cards are DFSpro guidance for the client's environment.
How to prove that the SAP invoice reaches the file complete
The Guide defines the rules. The tests are a DFSpro proposal and vary with the company's document models and the solution that generates the file.
- Inbound, outbound and issuer. For each C100 document, check the operation indicator and the issuer indicator. Own issue is only that of the establishment in record 0000, and a document from another establishment of the same company goes as third-party.
- Participant. Cross-check each participant code in C100 with 0150. On the NFC-e the field is not filled in, and the test must show the same in your file. Keep the evidence of the check.
- Items and analytic record. Sum, by tax status, CFOP and rate, the base and tax of the C170 items and compare with the C190 of the same document. A difference found becomes a finding for analysis, not a manual correction.
- Consistent CFOP. Check that inbound carries a CFOP starting with 1, 2 or 3, that outbound carries 5, 6 or 7 and that the NFC-e carries only 5. Note each exception with the justification of the responsible area.
- CBS, IBS and IS. Check that the total value of the document takes the new taxes into account, with the exception of the 2026 fiscal year for C100, and that the operation value in the analytic records does not include them.
- Whole or summary. Check that the same document does not appear at the same time in the whole representation and in the summary, in line with the company's filing profile.
- Which document models does the company issue and receive: NF-e, NFC-e, coupon, SAT, electricity, water or gas?
- Is a document from another establishment of the same company treated as third-party?
- How do cancellation, return and supplement reach the file in the right period?
- Who defines the CFOP and tax status of each item, and where is that recorded?
- Does the company adopt the whole document or the summary, according to the filing profile?
The cycle of the electronic invoice in SAP, from receipt to posting, is in automatic inbound NF-e and CT-e. The test script for the whole file is in tax tests.
Who answers for each document, from receipt to the file
Block C holds the largest volume in the file, and a small configuration defect repeats across thousands of documents.
Owner by document flow
Define who answers for the outbound invoice, the inbound one, the coupon and the utility services. The proof script is DFSpro's, and naming the owners is up to your company.
Change control in the calculation
Every change of CFOP, tax status or calculation rule must go through the C170 and C190 check before it goes into production. Record the owner and date.
Evidence by period
For each period, archive the list of documents, the checked file and each justified exception. In an audit, this folder answers the questions before they become an assessment.
Your company's decision
What to book, the CFOP, the tax status and the classification of the document are decisions of your company, with guidance from the state tax authority. DFSpro handles the technical part: building the path from the invoice to the record, with proof that it works.
Who published each piece of information, and when
The external tables the Guide cites for document models, tax status and CFOP. The obligation level of each record by profile, in the tables of item 2.6.1 of the Technical Note. What your state determines for the records the Guide leaves to the state.
Common questions from those who book goods invoices in SAP
01What does Block C book?+
According to Practical Guide 3.2.4, the tax documents for goods, with ICMS and IPI. That runs from the invoice, the NF-e and the NFC-e to the fiscal coupon, the SAT and the electricity, water and gas bills. Each type has its own family of records, with parent, children and analytic record.
02Which document is inbound and which is outbound in C100?+
The Guide says that documents issued by third parties or by the filer itself can be reported as inbound. Own issue is that of the establishment in record 0000: a document from another establishment, even of the same company, counts as third-party. The special cases are in the record sheet.
03Is the document code the same as the model?+
Not exactly. The Guide tells you to consult the table of models, and code 01, for example, covers models 1 and 1A. This detail deserves a test when the SAP master data stores the model and not the table code.
04What changes for the NFC-e?+
The Guide says not to fill in the participant code when the document is an NFC-e, and allows only a CFOP starting with 5 in the analytic record. Two simple checks on the file show whether the solution treats the NFC-e as the Guide requires.
05Why must C190 match C170?+
Because C190 sums up by tax status, CFOP and rate what the items carry, and the Guide says that base and tax must be the sum of the C170 items, if they exist. It is the most useful calculation in the block: if it closes, the document arrived complete.
06Can the same document go in whole and in summary?+
No. The Guide says that the representation of the document in full and the summary of the same document are mutually exclusive, and that only one of them is accepted, according to the filing profile. Which profile the company adopts is its decision.
07How does the EFD treat CBS, IBS and IS in the document value?+
According to the Guide, the EFD does not calculate these taxes, but takes them into account in the total value of the document, except in the 2026 fiscal year for C100. In the analytic records, such as the C190 value field, they stay out of the operation value.
08What are C195 and C197 for?+
C195 carries the entry remarks when state legislation requires adjustments or information on the documents, and C197 details other obligations, adjustments and amounts arising from the document. Their use depends on the state, and the decision to report them is your company's.
09Does the SAP invoice become C100 with no manual adjustment?+
It depends on the solution that builds the file and on how consistent the document models, tax status and CFOPs are. The Guide covers the finished file, and how it is built inside SAP varies from project to project. The answer for your environment comes from comparing documents, items and analytic records.
10What factors set the cost of the Block C proof?+
There is no official figure or public price. The effort grows with the volume of documents, the number of models and establishments and the state exceptions. A proposal comes from a sample with invoices of each model and the file of the last close.
11How long does the proof of C190 against C170 usually take?+
A deadline without a sample would be a guess. The proof is quick when the calculation is consistent, and the time grows with the exceptions. A deadline comes only after we look at a real month of each model.
12Who defines the CFOP and tax status of my invoice?+
The decision is the company's, after consulting the state tax authority. DFSpro configures the system to follow the decision and checks invoice by invoice that the file respects it.
Bring a sample of inbound and outbound invoices and we prove C190 against C170
The conversation starts with a sample: a few invoices of each model the company uses, the generated file and the exceptions that have already shown up. It also helps to bring the list of CFOPs and tax statuses in use.
Read also: tax calculation in SAP, automatic inbound NF-e and CT-e, electronic tax documents and Block H in SAP.