The Recibo Provisório de Serviços is a document authorized by the federal revenue service and conceded by the taxpayer. Most known as RPS, the document is a temporary service receipt that contains information about a service provided.
The emission of the RPS is designed to report or transmit to the municipal revenue authorities that a service subjected to their control was provided. Since this is an original function of NFS-e - the Services Electronic Receipt -, RPS is only required when the immediate issuance of NFS-e is not possible.
It must also be used by service providers subjected to numerous issuance of NFS-e, for example, RPS can be issued in car parks where the number of clients per day is high. For these cases, the service provider must emit an RPS for each transaction performed in the commercial establishment, and also convert them to NFS-e format, delivering them to the municipal revenue authorities in batches.
How is the RPS Issued?
RPS is nothing more than a printed receipt for manual filling that can be used in emergency situations when Internet communication with NF S-e is interrupted, such as for lack of energy, computer problems, NFS-e web page off the air, among others.
The document is valid for 10 days from the date of its issuance and during this period the service provider shall replace it by a NFS-e, being the 10th day the maximum period for doing it. RPS must be filled with:
- registry data of the service provider
- all information necessary to inform that the service must be registered as one activity in the Activities National Register of Activities - CNAE
- CNAE and list of services codes
- information about the service provided and the person who contracted the service
- calculation basis and the tax rate of INSS.
Q&A for RPS
1) RPS must be printed at a location accredited by the city hall?
There’s no need for that, RPS can be issued or printed on the system of the service provider, without the need to request a print authorization of fiscal document (AIDF).
2) Is there a standard model for RPS?
No, the RPS must be manufactured or printed with all necessary information that permits its conversion to NRS-e format contained on it. In special, the CPF number and CNPJ of the service provider must be informed.
3) Will RPS have a specific sequential number?
The RPS must be numbered in an increasing sequential order, beginning with the number one. For the service providers that are already issuers of the conventional receipt, RPS must maintain the number sequence of the last document issued.
4) How many RPS copies must be issued?
RPS must be printed in two copies, being the first delivery to the one that hired the services, and the second to the service provider.
5) What happens if the RPS isn't converted to the NFS-e format?
The non conversion of RPS to NFS-e is equivalent to the non issuance of any fiscal document, and it's subjected to legal penalties according to the applicable taxation law.
6) What happens if the RPS is converted to the NFS-e format before the 10 day limit?
The non conversion of RPS to NFS-e format before the 10 days limit is equivalent to the non issuance of any fiscal document, and its subjected to legal penalties according to the applicable law.