Business Solutions

See the summary of the main tax and accounting updates for 07/13/2026, prepared by the TF Assessor team.

Receita Federal: Instrução Normativa RFB nº 2.329, of June 19, 2026, which amends Instrução Normativa RFB nº 2.228, of October 3, 2024, regarding the Social Contribution on Net Income within the process of adapting Brazilian legislation to the Global Anti-Base Erosion rules. Instrução Normativa RFB nº 2.319/2026, which amends the rules for the Social Contribution on Net Income (CSLL) and the Declaration of Federal Tax Debits and Credits (DCTFWeb). Formalization of the new CSLL regime for financial institutions, effective as of April 1, 2026. Instrução Normativa RFB nº 2.306/2026, which amends the rules for the linear reduction of tax incentives and benefits, with a focus on presumed profit.

Tax Reform: Publication of the IBS and CBS Regulations on 04/30/2026, detailing the guidelines for the application of these taxes within the scope of the Tax Reform. Creation of the IBS Management Committee on 12/17/2025, an essential structure for the implementation of the Consumption Tax Reform. Enactment of Lei Complementar nº 214/2025 on 01/16/2025, which establishes the IBS, the CBS, and the Selective Tax, in addition to creating the IBS Management Committee and amending the current tax legislation.

State/SEFAZ: Decreto nº 70.532, of 04/14/2026, which ratifies ICMS Agreements 15/26 and 48/26, entered into at the CONFAZ meetings on 01/27/2026 and 04/06/2026, respectively. Decreto nº 70.417, of 03/04/2026, which ratifies ICMS Agreements 04/26, 08/26, 10/26, 11/26, 12/26, 13/26, 14/26, 18/26, 19/26, 20/26, and 21/26, entered into at the 418th Extraordinary Meeting of CONFAZ on 01/27/2026.

Simples/MEI: Change in the MEI deregistration deadlines, establishing that the notification must be made by December 31 of the calendar year, taking effect as of January 1 of the following year, in accordance with Lei Complementar nº 227/2026. Deadline for re-registration in the Simples Nacional: Individual Microentrepreneurs (MEIs) who were deregistered from the Simples Nacional and wish to return to the regime in 2026 must request re-registration by January 30, 2026. Change in the deadlines for opting into the Simples Nacional for 2027: the option for the Simples Nacional for the year 2027 must be made between September 1 and 30, 2026.

Others: Despacho nº 33/2025, of CONFAZ, consolidating SINIEF Adjustments nº 23 to 32/2025, which amend rules for ICMS, IPI, and NF-e, with impact as of 2025. Extinction of the DIRF and migration to the eSocial and EFD-Reinf as of January 1, 2025. Replacement of the DCTF by the DCTFWeb as of January 2025.

Want to know how these changes affect your company? Talk to the TF Assessor team.

See the summary of the main tax and accounting news for 06/25/2026, prepared by the TF Assessor team.

Receita Federal (Brazil's Federal Revenue Service): Receita Federal begins publishing the first taxpayers deemed Habitual Debtors (Devedores Contumazes), seeking to curb structured tax delinquency and promote fair competition in the economy. Executive declaratory acts and consultation rulings were published regarding social security contributions, including the responsibility for withholding social security contributions on payments of court-ordered debts (precatórios) and Small-Value Requests within the scope of State Courts.

Tax Reform: Complementary Law No. 214, of January 16, 2025, establishes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS), and the Selective Tax (IS), and creates the IBS Managing Committee, amending tax legislation.

Other: Receita Federal launches a page on Habitual Debtors and expands transparency and tax oversight, providing a list of habitual debtors and guidance for monitoring and tax regularization. Receita Federal also launches a new edition of the Journal of Tax and Customs Studies, discussing challenges in the tax field and encouraging knowledge sharing amid changes in the tax system.

Want to know how these changes affect your company? Talk to the TF Assessor team.

The monthly fee depends on the tax regime, the number of employees, and the volume of invoices. At TF Assessor, plans start at R$ 289 per month, for a MEI with an employee, and go up to about R$ 899 per month for Lucro Presumido (presumed-profit regime). For Lucro Real (actual-profit regime), it is quoted on request. The best option is to request a free simulation with our team. That way you get the right price for your case.

The Simples Nacional is a simpler tax regime for companies with annual revenue of up to R$ 4,8 milhões. It combines several taxes into a single payment slip, the DAS. The rate is progressive: it increases as revenue grows. There are different schedules depending on the activity (commerce, industry, or services). Not every company can opt in. TF Assessor helps you check whether the Simples is the best path for your business.

MEI stands for Individual Microentrepreneur (Microempreendedor Individual). It is the simplest way to formalize a small business. The revenue limit is R$ 81 mil per year, about R$ 6.750 per month. You pay a fixed monthly amount through the DAS, which already includes taxes and INSS (social security). It is ideal for self-employed workers and individual businesses. With the CNPJ, you issue invoices and gain rights such as retirement benefits. TF Assessor opens your MEI and guides you every step of the way.

The average time is 2 a 4 dias business days for full setup. This includes the CNPJ and the state and municipal registrations. The time varies by municipality. In the city of São Paulo, through the Facilita SP system, it usually comes out faster. Correct and organized documents avoid delays and speed everything up.

The basic documents are easy to gather. You will need the RG or CNH (ID or driver's license), CPF, and proof of residence for each partner. You also need proof of a commercial address, which can be a fiscal address agreement. Add to that the activity (CNAE, business activity code) the company will carry out and the amount of share capital. In some types of company, a clearance certificate for the partners may be requested. With everything organized from the start, the process moves much faster.

Don't worry, there is a solution. You generate a new DAS slip already including the interest and penalty for the delay and pay it. If it is several months, you can combine everything and, in some cases, pay in installments. The important thing is to regularize before the debt grows or the CNPJ is blocked. TF Assessor reviews what is outstanding, generates the correct slips, and arranges the installment plan, so your company gets back up to date.

Yes, it can be resolved. If you notice the error right away, you can cancel the invoice within the system's deadline. The correction letter exists for the product NF-e (electronic invoice), but it only adjusts simple errors. It does not correct the value, tax, or the main data. In those cases, the right approach is usually to cancel and issue a new invoice. Each state and city hall has its own rule. TF Assessor guides you on the right step and makes the adjustment with you.

It depends on the case. For NF-e (electronic invoice for products), a digital certificate is usually required. It is an electronic signature that proves who you are. For NFS-e (electronic service invoice) on the national portal, however, MEI and small businesses can use just a gov.br account (silver or gold level), with no certificate. Those who use their own system (ERP) still need the certificate. TF Assessor reviews your case and, if needed, issues your certificate 100% online.