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  • CPOM - What changes in ISS withholding

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01. OVERVIEW

The Registration of Service Providers of Other Municipalities (CPOM) was an initiative of the prefectures of several Brazilian states in order to guarantee the correct payment of the service tax (ISS) in typical cases in which the provider has a CNPJ in a municipality other than where the service will be provided. This measure aims to combat tax evasion practiced by some companies that use fictitious addresses to pay less taxes.

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  •  Current ISS withholding operational flow:
  • ISS withholding operational flow for CPOM:

04.  UPDATES

Accounts Payable

Data modeling, fields creation in file SX3 - Fields:

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