When providing services in different cities, it is necessary for legal entities to inform the city Secretariat of Finances in order to avoid tax accounting issues. In this article we will learn more about this registry, called CPOM.
What is CPOM?
CPOM, short for Cadastro de Empresas Fora do Município, which is Portuguese for Register of Companies from Other Municipalities, is a mandatory registration for legal entities that provide services and issue invoices or equivalent documents in a different city from where the company is legally established. These companies must be registered with CPOM, which is organized by the Municipal Secretariat of Finances of major cities.
Who Needs to Register with CPOM
Companies or individuals that meet the following criteria are required to register with CPOM:
- Be registered as a legal entity
- Be a service provider
- Provide services for contractors located in a different city
- Issue invoices or an equivalent tax document authorized by another municipality
How to Register for CPOM
CPOM registration is done online by submitting a Declaração de Prestadores de Serviços de Outros Municípios, which is Portuguese for Statement of Service Providers from Other Municipalities.
In order to be registered with CPOM, it is necessary to complete this online form and print the registration protocol that is to be signed by the legal representative of the company, or by an attorney. The Statement of Service Providers from other Municipalities for the city of São Paulo is available here.
The registration form must be submitted within 30 days, via mail or in person, in a sealed envelope after the online registration, with the following information:
- Registration Protocol
- Number of Registration
- Name of the Company
Other necessary documents are:
- Notarized copy of Identification Document and CPF of the person responsible for the application
- CNPJ number
- Notarized copy of the Articles of Association, Bylaws or other similar documents
- Notarized power of attorney and copy of the Identification Document and CPF of the attorney, if needed
- Copy of the deposit receipt from the Annual Social Information, known as RAIS, from the two years prior to the registration request
- Copy of receipts of at least one phone bill from the the last six months, containing the address of the company
- Copy of the latest electric bill with consumption history of the last six months, containing the address of the company
A copy of the proof of payment of the IPTU, which is the Urban Building and Land Tax, of the company’s address, referring to the most recent financial year is needed for CPOM registration as well. This document must contain the following data:
- Name of the property owner
- Built area
- Property address
- Number of the real estate registration
Finally, three photos of the property, focusing on the following are required:
- Indoor facilities
- The front facade
- Number of the building
The photographs can be scanned and printed on normal paper, as long as the images are good quality. In case of residential address, only the external pictures (front facade and detailed number) are required.
If the company is unable to provide any requested document or information in the online application, a statement signed by the person applying for CPOM registration should be attached to the documents. This statement needs to be notarized and must justify why it was not possible to provide the required information.
Once the application has been received the Secretariat of Finance has up to 30 days to analyse the application. Thanks to the application’s tracking number, the applicant can track the status of their application.
Companies that don’t require CPOM
A few sectors of service provision are not required to be registered at CPOM, such as:
- Hospitals, diagnostic and treatment support clinics, laboratories, sanatoriums, asylums, nursing homes, emergency rooms and other clinics
- Rehabilitation and day care centers, as well as nursing homes
- Veterinary hospitals, clinics and testing laboratories
- All types of educational institutions, up to high school
- Institutions of education, training, pedagogical and educational guidance, as well as institutions of assessment of knowledge of any kind
- Hotels, apart-service condominiums, flats, residence-services, maritime hotels, motels and pensions