Online GISS - São Paulo SP (MATA950 - SIGAFIS)

Enables you to generate the magnetic file concerning On-line GISS - ISSQN Information Form (Service Tax) - Single Layout.

ISSQN Information Form - Single Layout must be declared by all taxpayers registered in the securities register of the local government, even if they provide services or not.

This service enables the local government to know the services generated in the city which are provided inside or outside the city, as well as services from other cities contracted by local companies.

• Check which cities adopted the On-line Giss at http://portal.gissonline.com.br/
• Access file validation (exclusive to taxpayers) http://portal.gissonline.com.br/
• Download the off-line application at http://www.giss.com.br/sp/scs

Types of Generated Records

Type C - Services Provided for Legal Entities

This record presents information on service invoices issued to legal entities. To identify the customer as legal entity, the routine analyzes the CNPJ/CPF registered. If CNPJ (14 digits), the tax document is processed.

Type C - Services Provided for Individuals

This record presents information on service invoices issued to individuals. To identify the customer as individual, the routine analyzes the CNPJ/CPF registered. If CPF (11 digits), the tax document is processed.

Type T - Services from Brazilian Providers with Invoice

This record presents information on invoices of services acquired from Brazilian providers. Only inflow documents with CFOPs started with 1 or 2 are processed.

Type F - Services from Providers out of Brazil with Invoice

This record presents information on invoices of services acquired from providers out of Brazil. Only inflow documents with CFOPs started with 3 are processed.

Type S - Services Provided for Individuals - Codesp (Dock Company of the State of São Paulo) - Only for Santos Government

This record presents information on service invoices issued to individuals. To identify the customer as individual, the routine analyzes the CNPJ/CPF registered. If CPF (11 digits), the tax document is processed.

Type S - Services Provided for Individuals - Codesp (Dock Company of the State of São Paulo) - Only for Santos Government

This record presents information on service invoices issued to individuals. To identify the customer as individual, the routine analyzes the CNPJ/CPF registered. If CPF (11 digits), the tax document is processed.

Type S - Services Provided for Legal Entities - Codesp (Dock Company of the State of São Paulo) - Only for Santos Government

This record presents information on service invoices issued to legal entities. To identify the customer as legal entity, the routine analyzes the CNPJ/CPF registered. If CNPJ (14 digits), the tax document is processed.

Type D - Services Contracted - Only for Government Agencies

This record presents information on invoices of services contracted by individuals or legal entities inside or outside the city, including services contracted out of Brazil. To identity the individual/legal entity, the CNPJ/CPF from the register is analyzed. If it has 14 digits, CNPJ is considered. Otherwise, CPF is considered. The code of the service provided, indicating the provider activity (example: A2_ATIVIDA), must be a valid code in On-line Giss. Enter the exact Giss code, including dots ( . ) if there is any.

Example: Code 01.02 (Programming), enter exactly 01.02.

Interface Layout - Civil Construction Acquirer

Type I - Services from Brazilian Providers with Invoice - Without Construction

This record presents information on invoices of services acquired from Brazilian providers - Without Construction. Only inflow documents with CFOPs started with 1 or 2 are processed.

Type G - Services Provided for Legal Entities - Without Construction

This record presents information on invoices issued to legal entities. To identify the customer as legal entity, the routine analyzes the CNPJ/CPF registered. If CNPJ (11 digits), the tax document is processed.

Type G - Services Provided for Individuals - Without Construction

This record presents information on service invoices issued to individuals. To identify the customer as individual, the routine analyzes the CNPJ/CPF registered. If CPF (11 digits), the tax document is processed.

Type X - Services Provided for Individuals - With Construction

This record presents information on service invoices issued to individuals. To identify the customer as individual, the routine analyzes the CNPJ/CPF registered. If CPF (11 digits), the tax document is processed.

Type X - Services Provided for Legal Entities - With Construction

This record presents information on service invoices issued to legal entities. To identify the customer as legal entity, the routine analyzes the CNPJ/CPF registered. If CNPJ (14 digits), the tax document is processed.

Type H - Services from Brazilian Providers with Invoice - With Construction

This record presents information on invoices of services acquired from Brazilian providers. Only inflow documents with CFOPs started with 1 or 2 are processed.

Type P - Services from Providers out of Brazil without Invoice

This record presents information on invoices of services acquired from providers out of Brazil. Only inflow documents with CFOPs started with 3 are processed.

Type P - Services from Brazilian Providers without Invoice

This record presents information on invoices of services acquired from Brazilian providers. Only inflow documents with CFOPs started with 1 and 2 are processed.

Type S – Services Provided for Foreign Acquirers - CODESP

This record presents information on invoices of services provided for acquirers out of Brazil. Only outflow documents with CFOPs started with 7 are processed.

Type 2 - Subcontracting Deduction

This record presents information on subcontracting deduction in invoices issued to Civil Construction services. Through this record, a file with XML extension is generated.

Type 1 - Material Deduction

This record presents information on material deduction in invoices issued to Civil Construction services. Through this record, a file with XML extension is generated.

See Also

• On-line ISS and http://www.joaopessoa.pb.gov.br/ (for João Pessoa).