In view of the implementation of a new securities filing system of São Paulo City-Hall (PMSP), the city´s fiscal department is automatically executing the Service Tax (ISS) codification according to the National Economic Activities Classification (CNAE), indicated in the Corporate Taxpayer’s Registration Number (CNPJ). Formerly, the procedure was made based on the corporate objective described in the company´s by-laws or by the articles of association.

Following this new procedure, the PMSP system is automatically performing the exclusion of other service codes previously held by the company, since it is understood that such codes are not compatible with the CNAE indicated in the CNPJ.

Thus, and as a preventive measure and intending to avoid any problem in the future, in the event that you perform any activity that might generate ISS, we advise you to proceed an immediate verification of the codes existing in the filing card (FDC) of PMSP, which can be issued through this link, in order to detect whether PMSP has excluded any ISS code that is essential to fulfill the accessory obligations, such as the issuance of tax invoice for services, etc.

Example on how to find the ISS codes in our FDC:

Tax code(s)


Starting date


Tax rate

Number of advertisement(s) Adverts












At last, once the ISS code exclusion is identified, PLBrasil is at your disposal to proceed with any regulation that may be required.

In case you have any further questions, please, do not hesitate to contact us.

PLBrasil Accounting&Finance provides accounting, tax, financial and payroll advisory services. For further information please contact us through the channels below:

+55 (11) 3292-6233

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