CEPOM is no longer required in the city of Rio de Janeiro

The Registration of Service Providers from Other Municipalities (Cadastro de Prestadores de Serviços de Outros Municípios - CEPOM) is no longer required in Rio de Janeiro due to the Extraordinary Appeal of the Federal Supreme Court (RE 1167509 of 02/26/2021)

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CEPOM is no longer required in the city of Rio de Janeiro


The Registration of Service Providers from Other Municipalities (Cadastro de Prestadores de Serviços de Outros Municípios - CEPOM) is no longer required in Rio de Janeiro due to the Extraordinary Appeal of the Federal Supreme Court (RE 1167509 of 02/26/2021). This was an obligation to companies registered in other municipalities which provided services to customers based in the city of Rio de Janeiro.

As a result, there is no more withholding of the Municipal Services Tax (ISS) in this modality. In fact, the Nota Carioca system has gone though an update during the last week (June 14 to 18, 2021) and it does not require this withholding declaration anymore.

Although the platform update has been recently performed, the city of Rio de Janeiro has not yet published the legislation of reference, nor has it repealed the provisions about CEPOM, which should happen soon.

In this case and in other places where this update in the system happened before the legislative change, we recommend that companies file an inquiry with the municipal government to protect themselves from future complications.

For situations in which the municipalities do not have a system for declaring purchased service invoices, and CEPOM withholdings are determined "manually", it is necessary to wait for a local legislative statement.

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