New ISS Payment Codes in São Paulo (SP) and issuance of invoice

ABES made a consultation with the Municipality of São Paulo to resolve doubts about the procedure to be adopted by Information Technology service companies, as of 02/13/2018, in view of the start of validity of the new rates of ISS after unification (percentage of 2.9%) and Normative Instruction (IN) SF/Surem No. 23, of December 22, 2017. 

We remind you that, according to article 6, the IN declared that "are closed the following service codes: 02321, 02658, 02666, 02682, 02683, 02690, 02691, 02798, 02879, 02917, 02918, 02933, 01740, 06939, 06955" this is why these codes can no longer be used after 02/13/2018, except for ISS taxable events prior to that date.

The new ISS payment codes in SP to be used from 02/13/18 (according to art. 1 of IN Surem No. 23/2017) can be accessed on here:

Below is the response from the City of São Paulo:

Converting ISS codes to CCM on low platform will be available next Thursday (22/02). the conversion automatic ISS codes will be available next Friday (23/02). 

Until implementation, which as explained will take place in the next few days, companies will be able to issue the Provisional Receipt of Services. In this way, there will be no damages or charges. 

The Provisional Services Receipt – RPS is the document that must be used by issuers of Electronic Services Invoices in the event of impediment to the “online” issuance of the invoice. It can also be used by providers subject to the issuance of large amounts of Electronic Services Invoices. In this case, the provider will issue the RPS for each transaction and arrange for its conversion into an Electronic Services Invoice, by sending files (batch processing). 

There is no standard model for RPS. It must be made or printed containing all the data that allow its conversion into NFS-and, in particular, the CPF or CNPJ of the service taker. The RPS can be made or printed in the taxpayer's own system, without the need to request the Tax Document Printing Authorization (AIDF). 

The service provider must convert the RPS into an Electronic Services Invoice by the tenth day following its issuance, not exceeding the 5th (five) day of the month following the provision of services. Conversions after this period subject the service provider to the penalties provided for in Municipal Legislation.