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Sales invoices can occur in three cases, where the TIO indicates that IPI is levied in the ICMS tax base during the outflow and during the inflow that has no credit.

The customer purchases for consumption and has State Registration. The sale is normal if within the State. Outside the State, besides tax code 6 instead of 5, the tax rate also differs.
The customer purchases for consumption and has no State Registration (Government companies, service companies, etc.). The sale is normal if within the State. Outside the State, the internal tax rate is levied.
The customer is an individual and purchases for consumption. Thereby, in the field State Registration there is an ID The sale is normal if within the State. Outside the State, a differentiated rate of 17% to 18% (Customer Registration blank or Customer Type equal to F) is taxed.

Procedures

To issue a Sales Invoice to a Consumer, configure:

1. In the Customer Register, configure the fields:

Type = F - End Consumer.
State Registration - not compulsory and must be filled in if the customer is defined as a Legal Entity, otherwise, the Individual ID must be entered.

When the content of this field is empty or exempt, the system admits that it is non-registered. In this manner, all the operations will use the ICMS internal rate.

2. In the TIO (Type of Inflow or Outflow) file, the fields:

IPI in base = F - End Consumer.

This field indicates if the IPI is in the ICMS calculation base in the operation. This is a situation defined in the legislation and applied when the goods are commercialized with an end consumer.

Consumption Mat. = Yes.

Indicates whether the item is consumption material or not.

Tip:

There are exceptions where the customer is not an end consumer; however the goods are destined for the use or consumption and the ICMS base calculation must be levied by the IPI. For this, the field IPI in Base of TIO Register must be defined as Yes.