SISCOSERV is the acronym for for Integrated System of Foreign Trade of Services, Intangibles and Other Operations that Produces Variations in Equityestablished by Law 12.546, of December 14, 2011, developed by the Federal Government in a joint partnership between RFB (Federal Revenue of Brazil) and MIDIC (Ministry of Development, Industry, and Foreign Trade).
It is a computerized system designed to improve public policies regarding services and intangible assets traded between residents and non-residents.
Since August 2012, registration has been declared, and it is required to declare any resident, whether individual or legal entity, that acquires or sells services, intangible assets, or other operations that produce variation in the resident's assets and which comply with Law 12.546/2011.
It has its own legislation. Law No. 12.546 of December 14, 2011, art. 24 to 27. Manuals of Service Sale Registration and Service Acquisition Registration (currently 5th edition). Established the use of NBS (Brazilian Nomenclature of Services) by Presidential Decree No. 7.708 April 02, 2012.
Schedule of Commencement and Information Delivery
In accordance with IN SRF 1.277/12 and Ordinance 113/12, the schedule for the registers establishes, every two months, starting August/2012, the beginning of new obligations according to the chapters of the NBS, which are in force since October/2013.
Registrations must be carried out until the last business day of the month subsequent to the date of commencement of the rendering of the service, of the sale of intangible assets or of the execution of the transaction that results in changes in the equity of individuals, legal entities, or depersonalized entities. NOTE: Until December 31, 2014, the deadline for registration is extended to the last business day of the 3rd subsequent month.