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SISCOSERV is a system instituted in 2012 by the Brazilian Federal Revenue – RFB – and the Ministry of Development, Industry and Foreign Trade – MDIC, in the Portuguese acronym – where the taxpayers residing and domiciled in Brazil need to register all their purchase and sale transactions with residents and domiciled abroad involving services, intangibles and other operations that produce property variations.

  • SERVICES

    Where a physical manifestation of a person providing service to another occurs

  • INTANGIBLES

    When there is no physical manifestation; something is transferred to someone.

  • OTHER OPERATIONS

    The ones not framed in any of the ones above; mixed operations (with product and service, ex.: meal services), financial operations, leasing, franchising, factorings, etc.

Therefore, all the transactions (where a party is residing in Brazil and the other is residing abroad) of sale and purchase of services, intangibles and other operations producing fluctuation in the properties need to be registered before the SISCOSERV, whether they are:

  • Consumed in Brazil (ex.: a foreigner staying in a hotel in Brazil);
  • Provided in Brazil (ex.: a foreign technician providing an installation service in Brazil);
  • Consumed abroad (ex.: a Brazilian having a meal abroad);
  • Provided abroad (ex.: a Brazilian consultant providing service abroad);
  • Occurred without displacement of any of the parties (ex.: software acquisition, through the internet, from a foreign company);

 

It shall be highlighted that the obligation to register before the Siscoserv is ALWAYS of the person or company residing in Brazil.

Serviço de câmbio Freitas Inteligência Aduaneira
  • We developed a methodology aiming to map the operations that must be registered at the SISCOSERV in the companies. Thus, our professionals go to the company with the purpose of performing the full survey of the Siscoserv, identifying the operations that have to be registered. This methodology is compound by 4 Phases that define the main procedures so that the obligation is met without risks and with the best results.

    Our plans contemplate a 4-hour minimum package of Consultancy, able to be widened according to the each Company’s needs. For this mapping, it is necessary to involve all the areas of the company that make international transactions.

    Phases:

    1st – Identify all the areas of the company which are involved in any international negotiation of service, intangible and other operations.

    2nd – Jointly with the areas involved, separate the documents that prove the hiring or service supplying (Invoice, Contract, Bill of Landing, etc.) along with the documents that prove the payment or receipt of the service (Exchange Currency Contract, Invoice, etc.).

    3rd – Based on the documents of International Services, identified in phase 1, Freitas will make the NBS suggestions (Brazilian Services Nomenclature), which will be the base for the entries.

    4th – Freitas will deliver to the Client a Final Report of Operations Diagnosis.

  • Freitas Inteligência has developed a Business Process Outsourcing – BPO – concept. Outsourcing of the analysis of the data informed by the contracting party, validation of the information and entries of data at the SISCOSERV system, according to the contraction model adopted.

    • Provide information to the client by phone, system, e-mail etc., about the treatment of the information that shall be provided by the client according to SISCOSERV concepts for Services, Intangibles and Other operations that produce property variation.
    • Provision, by Freitas, of access to the Register and Control System, model documents, control spreadsheets, that allow the data entry process at the SISCOSERV, according to the delivery models hired.
    • Guarantee of meeting the system’s implantation schedule and deadlines established by the law, from the information received by the client within the deadlines.
    • Provision of the information and meeting of deadlines for the non-incidence of the penalties of the law.
    • Guidance to the client on how to get the data of the Fiscal Identification Number – NIF – from its service suppliers or clients.
    • Guidance to the client on the services classification observing NBS or NEBS rules and standards or the execution of the classification, according to model adopted by the client.
    • Guidance to the client on the deadlines for register of the operations.
    • Provision, to the contracting party, of customized reports on the entries performed

     

    Accordingly, Freitas offers 4 outsourcing models for the register of the operations, where the company can choose the one that most fits its reality:

    • Model 01 – Full Outsourcing: Control and routing, by e-mail or physically by the client, of the documents needed for the registers at the SISCOSERV or for the operations which documents are within Freitas’ structure, it will search them. The other activities occur by Freitas’ account;
    • Model 02 – ENTRIES, VALIDATION AND TRANSMISSION: The client will get access to the system for controlling the register operations at the SISCOSERV and it will take only the initial step, which is informing the operation’s client’s or supplier’s data and attach to the system the documents that allow the contracted party to check the data inserted and proceed with the system’s entries.;
    • MODEL 03 – VALIDATION AND TRANSMISSION: The client will get access to the system for controlling the SISCOSERV register operations and it will make the initial step, according to previous item and it will also inform the data of the operation, payment and/or invoicing. It is responsible by attaching to the system the documents that will allow the contracted party to validate the data provided;
    • MODEL 04 – TRANSMISSION:The client will get access to the system for controlling the SISCOSERV register operations and it will have the same responsibilities of the previous model, and in this case they will pass by Contracted Party’s validation. The client will also have the option, in this model, of providing spreadsheet with the information to be entered, without need to insert them one by one in the system.

The Register of the operations at the SISCOSERV has mandatory nature, according to Law 12.546/11 from December 14th, 2011.

The Brazilian Federal Revenue is in charge of fiscal and tax issues and also of the fines application in case of non-compliance with the obligations.

  • Delay

    a) five hundred Reais (R$ 500.00) per calendar month or fraction, in relation to the legal entities which have started their activities or which are immune or exempt or which, in the last statement presented, have verified presumed profit or by the Simples Nacional regime; (this fine is applied to legal entity under public law); b) one thousand five hundred Reais (R$ 1,500.00) per calendar month or fraction, related to other legal entities; c) one hundred Reais (R$ 100.00) per calendar month or fraction, related to natural person. The fine for delay will be reduced by half when the ancillary obligation is met before any official note.

  • When not attending the Federal Revenue notification

    Five hundred Reais (R$ 500.00) per calendar month (also applied for legal entity under public law).

  • Due to inaccurate information

    a) three percent (3%), not less than one hundred Reais (R$ 100.00), of the amount of the commercial transactions or financial operations, proper of the legal entity or third parties regarding the one which is the taxpayer, effective for information omitted, inaccurate or incomplete; a) one and a half percent (1.5%), not less than fifty Reais (R$ 50.00), of the amount of the commercial transactions or financial operations, proper of the legal entity or third parties regarding the one which is the taxpayer, effective for information omitted, inaccurate or incomplete; (also applied for legal entity under public law).

INFORMATION REGISTER SCHEDULE

NBS Chapters

Chapter Description

  • Chapter 08

    Electricity transmission and distribution services; gas and water distribution services

  • Chapter 17

    Telecommunication, diffusion and information supplying services

  • Chapter 19

    Supporting services to agricultural activities, forestry, fishing, agriculture, mineral extraction, electricity, gas and water

  • Chapter 22

    Educational services

  • Chapter 23

    Services related to human health and social assistance

  • Chapter 24

    Services related to treatment, elimination and collection or solid residues, sanitation, remediation and environmental services

  • Chapter 11

    Operational leasing, intellectual property, franchises and other rights’ exploration

  • Chapter 12

    Research and development services

  • Chapter 25

    Recreational, cultural and sportive services

  • Chapter 27

    Assignment of Intellectual property rights

  • Chapter 04

    Passengers transportation services

  • Chapter 05

    Cargo transportation services

  • Chapter 20

    Services of support to transportation

  • Chapter 09

    Financial services and related; receivables securization and commercial development

  • Chapter 15

    Information Technology services

  • Chapter 02

    Goods distribution services; customs forwarder services

  • Chapter 10

    Real estate services

  • Chapter 18

    Services supporting business activities

  • Chapter 03

    Supplying of food and beverage and lodging services

  • Chapter 13

    Legal and accountant services

  • Chapter 14

    Other professional services

  • Chapter 21

    Publication, printing and reproduction services

  • Chapter 26

    Personal services

  • Chapter 01

    Construction services

  • Chapter 07

    Mail services; collection services, documents issuance or delivery (except letters) or other small objects; express delivery services

  • Chapter 20

    Maintenance, repair and installation services (except construction)

FAQ

 

  • What is the Brazilian Nomenclature of Services, Intangibles and other Operations that Produce Property Variations (NBS)?
  • The Brazilian Nomenclature of Services, Intangibles and other Operations that Produce Property Variations (NBS) is the national classifier for the identification of the services and intangibles such as Products, which makes feasible the proper elaboration, inspection and assessment of public policies in an integrated way.
    NBS provides the standardization of actions related to the promotion of entrepreneurship, public purchases, foreign trade, inter alia.
    The Nomenclature is the classifier used by Siscoserv, as well as on the definition of the services suitable to the financing in the context of the Export Financing Program (PROEX), from BNDES – Exim, the Advance Money on Exchange Currency Contract and Advance Money on Delivery Exchange (ACE).
    Further information on NBS are found at:  http://www.mdic.gov.br/sitio/interna/interna.php?area=4&menu=3412

 

  • What is the Fiscal Identification Number (NIF) and how can I get it?
  • According to the glossary of the Siscoserv Manuals, item 6:
    “NIF is the number provided by the tax administrative body abroad indicating natural person or legal entity.”
    Due to the legal authority of each body of the Public Administration, the (Federal, State and City) Treasury Secretariats have the responsibility of clarifying, in a definitive way, any doubts related to the tax legislation referent to the operations in the domestic and external market. Thus, occasional doubts related to the NIF shall be directed to the Brazilian Federal Income Office – RFB.

 

  • What is the function of Siscoserv’s Classification field?
  • According to the Siscoserv Manuals:
    “This field shall be mandatorily filled in case of operation supported by one or more mechanisms of support/promotion to foreign trade of services, intangibles, and other operations. All the supporting mechanisms of the operations have to be registered in this field according to provision of art. 26 of Law no 12.546, from December 14th, 2011.
    The body or entity of the public administration which has legal attribution of regulating, standardizing, controlling or inspecting support/promotion mechanisms, without damages to specific legislation, will use the operation’s information related to its area of authority to verify the performance of the necessary conditions to the use of the mechanism at its tenure.
    The concession or recognition of each mechanism is conditioned to the register of the operations at the Siscoserv.”

 

  • Can the RAS and the RVS be cancelled?
  • According to the Siscoserv Manuals:
    “The RVS or the RVS Addendum and the RAS or the RAS Addendum cannot be cancelled, only rectifications can be made.”.
    The conditions and procedures for the rectification of these registers are described in items 3.1.4 and 3.1.5 of the Siscoserv’s Manual – Sale Module and Acquisition Module.

 

  • Does Siscoserv issue any kind of receipt for register confirmation?
  • A. Once the register is completed, the system delivers a confirmation message, with the register number at the government. As soon as the register is recorded, the pertinent obligations to that register were accomplished, assuming that the information provided is accurate.
    At the Siscoserv, there is no functionality of receipt printing. However, it is possible consulting the registers, following the steps described in the items.
    3.5 of the Siscoserv Manual – Sale Module.
    3.5 do of the Siscoserv Manual – Sale Module (RPC)
    1.6 e 3.2.4 Siscoserv Manual – Acquisition Module.

 

  • I hired the service of person domiciled abroad but I paid in Reais. Should I register it at the Siscoserv?
  • According to the Siscoserv Manual – Acquisition Module, item 1.6:
    “The register at the Siscoserv does not depend on the exchange, means of payment or existence of a formal contract.”

 

  • Is any tax collected when making the register at the SISCOSERV?
  • No, it is not. The register is not bonded to the tax payment.

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