Enables you to generate the electronic statement of services (DES) of São Paulo government for all individuals under the decree no. 42,836 dated February 07, 2003.
According to the import guide layout included in the DES program provided by São Paulo Local Government , the following items are made available in the system:
- Issued invoices import (DES_NFS.INI)
- Import of documents regarding services acquired (DES_NFE.INI)
To whom it is applicable | • Companies that render services established in the Municipality of São Paulo; • Legal entity, constituted in the Professional Society format, according to art. 15, §1st of the Law 13.701/2003, services renders defined in the Municipality of São Paulo. • The Other Legal Entities established in the Municipality of São Paulo, that are or not obligated to register in taxpayer register (for services providers) – CCM. • Individuals that render services established in the Municipality of São Paulo; |
Purpose | Register, fiscal documents issued (services invoice, service invoices bills, fiscal coupon, etc.) and also documents received concerning services acquired from third parties. Taxpayer must use DES to generate electronic statements and transmit then through the Internet. |
Jurisdiction | Municipal – São Paulo - SP |
Delivery Term | As of January 2004, statements must delivered until the last day of the second month subsequent to incidence month. |
Application provided by tax authorities | DES |
Version of the application compatible with Microsiga Protheus® | 1.6 |
Where to find it | http://www.prefeitura.sp.gov.br/cidade/secretarias/financas/servicos/des/ |
Types of Generated Records
DES-SP generates inflow and outflow information in different files, through configuration file (.INI) selected when processing Normative Instruction:
Issued Invoices - DES_NFS.INI
All documents issued in the period with CFOPs started with 5, 6 or 7 are processed, as long as the service code is filled out. Invoices concerning receipts are not processed.
If the service acquirer and the taxpayer have the same CNPJ in the file generated, the field concerning the acquirer CNPJ/CPF is filled out with the description SAME CNPJ/CPF.
If the service acquirer is not registered in CNPJ/CPF in the file generated, the field concerning the acquirer CNPJ/CPF is filled out with the description NOT PRESENT.
Documents concerning Services Acquired - DES_NFE.INI
All documents concerning services contracted in the period are processed, with CFOPs started with 1, 2 or 3 and type S (services).
Processes only invoices issued in the standard prior to Electronic Invoice of São Paulo, which means, if acquired service invoice presents fields regarding the Electronic Invoice filled in, this document is not processed.
If the service provider and the taxpayer have the same CNPJ in the file generated, the field concerning the provider CNPJ/CPF is filled out with the description SAME CNPJ/CPF.
The field Acquirer CNPJ or CPF/Provider CNPJ or CPF is not mandatory when the provider/acquirer city is ABROAD. Examination if service acquirer/provider present the same CNPJ/CPF of the taxpayer is performed via the SIGAMAT.EMP file.
Possible Inconsistency Messages and Treatments
ISS value withheld is higher than the value to be collected
It happens when the ISS value collected by the service contractor ( A1_RECISS =1) is rounded or truncated, i.e., the product between the calculation basis and the ISS tax rate is a periodic tithe.
DES software is not able to calculate the tax rate used and generates this notification during the import process. The solution is manually type the tax rate in DES software. This occurrence was sent to São Paulo City Hall.
Corrupt index
This message was presented when data base of great volume was used for test. The problem occurs due to the increased amount of invoices to be imported.
The solution was reinstalling the DES software and importing of data generated at every ten days, enabling a base date division.
Doubled invoice
It occurred in tests when an invoice with more than one service code was used. The Local Government of São Paulo informed that an invoice cannot present more than a service code and, when it happens, the tax collection cannot be performed by DES.
Payment code of invalid document received
This message is displayed when the Service Code of ISS Payment (F3_CODISS in the Tax Records table and B1_CODISS in the Products table) is not a valid code in the Services table of DES 1.3 program. In this case, you must update the table of Service Code of the system. This can be accomplished through Configurator module: in the Register of Generic Tables, find the table 60 and edit the items of this table, including services rendered by the company, checking whether they are valid for the program DES/SP 1.3. Invoice to be added, in order to import them, must refer to these valid services.
See Also
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas