The Integrated System of Foreign Trade and Services, Intangibles and Other Operations Which Produce Changes in Equity, developed by Brazilian Federal Government with cooperation between RFB and MIDIC.
This is a computerized system aiming at public policy improvements in relation to services and other intangibles traded between residents and nonresidents.
Since August 2012 this registration is declaratory and mandatory for any resident, be they physical persons or legal entities that acquire or sell services, or intangible or other operations that produce variation in equity and can be applied under the Law No. 12,546 / 2011.
Established under Law No. 12,546 of 14 / Dec / 2011, art. 24 to 27. Registration of Sales Service Manual and Service Acquisition Registration Manual (currently in its 5th edition), instituting the use of NBS (Brazilian Service nomenclature) by Presidential Decree No. 7708 02 / Apr / 2012.
SRF 1,277 / 12 and Decree 113/12, establish the start of new obligations every 2 months, effective from Aug / 2012, according to the chapters of the NBS, which have been in force since Oct / 2013.
Registration shall take place until the last business day of the month following either the date of the start of service, the sale of intangibles or operations that produce variation in equity of individuals, of legal or depersonalized entities. NOTE: Up to 31 / Dec / 2014, the deadline for registration was extended to the last day of the 3rd following month.