TF Assessor

Accounting Questions and Answers

103 questions answered by TF Assessor · page 1 of 2

Here are the main questions from people who want to open, fix or run a company in Brazil. The answers are short and direct. The newest ones come first.

What were the tax and accounting updates for 09/25/2026?

See the summary of the main tax and accounting updates for 09/25/2026, prepared by the TF Assessor team.

Receita Federal: Solução de Consulta nº 98.292, of September 3, 2026, clarifies the tax classification (NCM 8424.89.90) of self-propelled tracked firefighting equipment, explosion-proof, with remote or programmed operation.

State/SEFAZ: Ato COTEPE/ICMS nº 101, of September 23, 2026, amends Ato COTEPE/ICMS nº 5/2020 and updates the list of accredited taxpayers eligible for the tax benefits of Convênio ICMS 03/18.

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

What were the tax and accounting updates for 07/14/2026?

Check out the summary of the main tax and accounting updates for 07/14/2026, prepared by the TF Assessor team.

Receita Federal: Normative Instruction RFB No. 2,319/2026, which amends the rules for the Social Contribution on Net Income (CSLL) and the Declaration of Federal Tax Debts and Credits (DCTFWeb). Formalization of the new CSLL regime for financial institutions, effective as of April 1, 2026. Normative Instruction RFB No. 2,314/2026, which amends procedures related to the refund, offsetting, reimbursement, and repayment of federal taxes.

Tax Reform: Publication of the Regulation on the Tax on Goods and Services (IBS) on 04/30/2026. Publication of the Regulation on the Social Contribution on Goods and Services (CBS) on 04/30/2026. Enactment of Complementary Law No. 227/2026, which creates the Management Committee of the Tax on Goods and Services (IBS) and defines rules for the administration of the IBS.

State/SEFAZ: Decree 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.

Simples/MEI: Change in the deadlines for MEI declassification, establishing that the notification must be made by December 31 of the calendar year, taking effect as of January 1 of the following year, pursuant to Complementary Law No. 227/2026. Deadline for reclassification into Simples Nacional: Individual Microentrepreneurs (MEIs) who were declassified from Simples Nacional and wish to return to the regime in 2026 should request reclassification by 01/30/2026.

Others: Decree No. 12,955, which regulates the Social Contribution on Goods and Services (CBS), established by Complementary Law No. 214/2025.

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

What were the tax and accounting updates for 07/13/2026?

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.

What was the tax and accounting news for 06/25/2026?

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.

How much does the monthly accounting fee cost?

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.

How does the Simples Nacional work?

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.

What is MEI?

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.

How long does it take to open a company?

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.

What documents do I need to open a company?

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.

I forgot to pay the Simples slip (DAS). How do I regularize it now?

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.

I made a mistake on an invoice I already issued. Can I cancel or correct it?

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.

Do I need a digital certificate to issue my invoices?price may change

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.

I'm a MEI (individual microentrepreneur). Do I need to issue an invoice for every client?price may change

It depends on who the client is. For a company (with a CNPJ), the invoice is always mandatory. For an individual, in 2026 you only issue one if the client asks for it, but you can issue it whenever you want. Heads-up: starting in 2027, the invoice is expected to become mandatory for individuals as well. Always issuing invoices helps keep everything organized and builds trust. TF Assessor enables your invoicing and shows you how to do it in just a few clicks.

What are the main tax obligations I need to meet every month?

Every month, a company usually issues invoices, calculates and pays taxes, and files returns with the government. Under the Simples Nacional (simplified tax regime), the main thing is to pay the single tax slip (DAS) and report your revenue. If you have employees, there are also payroll obligations. Each regime has its own rules and deadlines. TF Assessor manages this calendar for you and reminds you before each due date, so nothing is late.

What happens if I'm late paying a company tax?

When a tax is late, the amount goes up. Interest and a late penalty are added. If it goes unpaid for too long, the debt is moved to Active Debt (Dívida Ativa) and can turn into a court collection. This also blocks your clearance certificate, the document that proves you are up to date. Without it, you can't close certain contracts. It's best to get back in order quickly. TF Assessor helps you organize and, when possible, pay the debt in installments.

What's the difference between NF-e and NFS-e? When do I use each one?

Use the NF-e when you sell a product, merchandise, or something physical. It is a state-level invoice, issued through your state's Sefaz (state tax authority) system. Use the NFS-e when you provide a service, such as consulting or repairs. It is municipal and, in 2026, is also issued through the national portal (nfse.gov.br). If you both sell products and provide services, you may need both. The TF Assessor team reviews your case and sets up the right invoicing for your company.

How do I issue a service invoice (NFS-e) for my company?price may change

The NFS-e is the service invoice. In 2026, there is a national portal (nfse.gov.br), in addition to each city hall's system. You log in, enter the client, describe the service and the amount. The system calculates the taxes and generates the invoice. To issue it, your company must be in good standing and registered. On the national portal, you can use a gov.br account (silver or gold level), with no digital certificate. TF Assessor gets everything ready and teaches you to issue invoices step by step.

I'm a foreigner and want to open a company in Brazil to import. Does it work?

Yes, it does, and it's one of TF Assessor's specialties. A foreigner can be a partner in a company in Brazil and operate in foreign trade. The general path is: get a CPF (individual taxpayer ID), open the CNPJ with articles of association, and enable the company on Radar (foreign trade licensing system). We also help with immigration status, when you need to be legally settled in the country. We have a Mandarin-speaking team and experience with international clients since 2007. Talk to TF Assessor. We set up your structure to import legally and smoothly.

What taxes and fees apply when I import goods?price may change

On imports, in addition to the price of the product and freight, taxes apply upon entry. They are: Import Duty (Imposto de Importação), IPI, PIS, Cofins, and your state's ICMS. The total depends on the type of product and its origin. The type of product is defined by the tax classification, called NCM. That's why we can't pin down a single percentage. Each type of goods has its own rates, and they can change. The rules are also changing with the tax reform. To know the real cost, confirm the current rates with a TF Assessor accountant. We calculate everything before you buy.

Does TF Assessor help close deals with Chinese suppliers?

Yes. TF Assessor has operated in Brazil and China since 2007 and has a team that speaks Mandarin. This is a big help for communicating with suppliers and understanding documents. On the Brazil side, we handle the part that keeps your operation legal. This includes opening or bringing your company into compliance, obtaining Radar authorization (the license to operate in foreign trade), and meeting foreign trade rules such as Siscomex and import declarations. That way you negotiate abroad with the right structure in place here. Talk to us to organize your Brazil-China operation.

What do I need to start importing products from China?

The basics are: having your company open and in good standing, being authorized in Radar, and knowing your goods. Knowing your goods includes knowing the tax classification, called the NCM. With that, you close the purchase abroad, arrange transportation, and register the import in Siscomex. Taxes are paid when the goods arrive. Some products require a license before shipping. TF Assessor has a team that speaks Mandarin and has operated in Brazil and China since 2007. We support you from authorization all the way to meeting the rules, so your first import goes smoothly.

How much does it cost to get Radar authorization with TF Assessor?price may change

The amount depends on the Radar tier (Express, Limited, or Unlimited) and there may be a maintenance fee. Since these amounts change, the best approach is to confirm the current price directly with our team. They will also explain what is included in each option. Payment is usually split: part when you hire us and the rest upon delivery. Talk to TF Assessor. We will give you the right quote for your case, with no surprises.

What are the steps to get my company authorized in Radar?

Here is how it works. First, the company must be open and in good standing, with an active CNPJ. Then we gather the documents: articles of association, partner information, and proof of financial capacity. With that, we submit the request through the Portal Unico Siscomex. The Receita Federal (Brazilian Federal Revenue) reviews it and grants access. Finally, we register whoever will operate the system on your behalf. TF Assessor handles each step: it prepares the case, files it, and follows up until authorization is granted. This way you avoid mistakes that delay or reject the request.

What are the types of Radar and which one fits my case?price may change

Radar has tiers tied to the amount you move. The current ones are: Express, Limited, and Unlimited. In short: the higher the amount you move in foreign purchases, the higher the tier you need. Those just starting out or moving small amounts usually enter through Express or Limited. Companies with high volume go to Unlimited. The amounts for each range and the Receita Federal's rules change over time. That's why it's worth confirming the current limit with a TF Assessor accountant. We analyze your case and get you authorized in the right tier.

What is Radar and why do I need it to import or export?

Radar is your authorization to operate in foreign trade. Without it, your company cannot register imports or exports in Siscomex. Siscomex is the official system of the Receita Federal (Brazilian Federal Revenue). In practice, Radar authorizes the company and its officers to move goods with other countries. It is the first step, before any purchase or sale abroad. TF Assessor handles the entire Radar authorization, from the request to the approval. That way you start operating without headaches.

Will I still have control over my assets after creating a holding company?

Yes, control stays with you. This point scares many people, but there's no need to worry. When setting up a holding company, parents usually keep the power to decide about the company, even after transferring the shares to their children. You can set rules that ensure you remain in charge for as long as you want. The children only receive full control when you decide. This way, you protect your assets without losing command. TF Assessor drafts the agreement in a way that keeps you secure and in charge.

How long does it take and what do I need to open a holding company?price may change

The time varies according to the number of assets and each situation. In general, it takes a few weeks to get everything ready. You need to gather your personal documents, the property deeds, and information about the companies you already own. With that, we draft the holding company's agreement and transfer the assets to it. Notary deadlines and fees vary from city to city. Confirm the current amounts with the TF Assessor team. We handle all the paperwork and follow each step with you.

Does putting my properties in a holding company pay less tax on rent?price may change

Often, yes. When the property is in your name, the rent goes on your personal tax return and can fall into the highest income tax bracket. In a holding company, that same rent is usually taxed under the company's rules, which can be cheaper. The savings depend on the amount of rent and the tax regime you choose. The rules are changing with the tax reform, so we can't nail down a number here. Confirm the current amount with a TF Assessor accountant, who will run the right calculation for your case.

What are the main advantages of having a holding company?

There are three big advantages. First: protection. Your assets are safer against debts and lawsuits. Second: easier succession. You organize the inheritance while you're alive and avoid the slow probate process. Third: tax savings. In many cases, the holding company pays less tax on rent and on the transfer of assets. You also gain organization, with everything gathered together and easier to manage. Every case is different, so the numbers vary. TF Assessor runs the numbers for your case and shows how much you can gain.

Who is it worth opening an asset holding company for?

It's worth it for anyone who has properties, businesses, or assets they want to protect and organize. It's very common among families with multiple assets, business owners, and people who have children and are thinking about inheritance. It also works for those who receive rental income from properties. There's no fixed minimum amount. What matters is the goal. If you want security, succession planning, or tax savings, it makes sense to look into it. TF Assessor analyzes your case and tells you whether a holding company is the best path for you.

Does a holding company help with inheritance? How does succession work?

Yes, it's one of the biggest benefits. Without a holding company, when someone passes away, the family faces probate. This is a slow and expensive process to divide the assets. With a holding company, you organize everything while you're alive. Parents transfer the company shares to their children, but stay in charge for as long as they want. When they pass, the transfer is already in place. This avoids fights, delays, and large costs. TF Assessor handles all this organization with the family, step by step.

How does a holding company protect my assets from debts and lawsuits?

When assets are in your name, they can be used to pay your debts or your company's debts. In a holding company, the properties are transferred to the company's name. This creates a separation between you and the assets. As a result, it becomes harder for a creditor to reach those assets. But it's not a magic shield. Fraud or bad faith don't count. Done the right way and at the right time, a holding company brings much more protection. TF Assessor assesses your case and builds the safest structure for you.

What is a family holding company and what is it for?

A family holding company is a company created to gather the family's assets in one place. Instead of being in individuals' names, the properties and businesses are in this company's name. It serves three purposes. Protecting the assets. Organizing succession, which is the transfer of assets to the heirs. And, often, paying less tax. TF Assessor sets up the holding company your way, according to the size and goal of your family. It's a legal tool widely used by those who want security.

Can any company or person register a trademark?

Yes. Anyone whose activity is connected to the product or service of the trademark can register it. This includes a company, a MEI (individual microentrepreneur), and even an individual who works in the field. You need to show that you operate or will operate in that area. The registration is in the name of whoever applied. That's why it's worth choosing the owner carefully. Once approved, only the owner can use the trademark. TF Assessor advises who should be the owner of the registration. It also organizes the documents for you.

Do I need to do any research before registering a trademark?

Yes, and it's very important. Before applying for registration, we do a search at the INPI (Brazilian Patent and Trademark Office). This search shows whether an identical or similar trademark already exists in your area. If one already exists, your application may be denied. Then you lose time and money. The search avoids this headache and shows whether the path is clear. It also helps adjust the name, if needed. TF Assessor does this search first, so your application has a better chance of approval.

What are classes when registering a trademark?

A class is the field of activity in which your trademark is protected. Each type of product or service has a class. For example: clothing is in one class and food in another. You register the trademark in the class of your business. If you choose the wrong class, the protection may not hold. Sometimes it's worth registering in more than one class. This happens when you operate in different areas. TF Assessor helps you choose the right class for your case.

How long is a trademark protected after it's registered?price may change

Trademark protection lasts for a period set by law. After that period, you can renew it. While it's valid, only you can use the trademark in your field. As it nears the end, you need to request the renewal. If you forget to renew, the trademark may become available to others. The exact term and renewal date follow the law in force. Confirm the current term with the accountant at TF Assessor. She also alerts you and handles the renewal for you.

Does registering my company with the Junta already protect my trademark?

No. These are different things. Registering your company with the Junta Comercial (Board of Trade) gives you the CNPJ and the right to operate. But that does not protect your trademark. The trademark is the name or symbol that the customer sees and recognizes. It's only protected with registration at the INPI. You can have an open company and still lose the trademark. Someone else may register it before you do. That's why both registrations are important. TF Assessor helps you do both safely.

Where do I register my company's trademark?

Trademark registration in Brazil is done at the INPI. INPI stands for Instituto Nacional da Propriedade Industrial (National Institute of Industrial Property). It's the government agency responsible for this. There you secure the exclusive use of your name, logo, or symbol. The process is entirely online and has several steps: search, application, review, and follow-up. Many people lose the application due to a filling-out error. Choosing the wrong category also sinks the application. TF Assessor files the application and follows everything through until the trademark is approved.

Why do I need to register my company's trademark?

Registration gives you exclusive use of the trademark throughout Brazil. Without registration, someone else can use the same name. They may even register it before you do. Then you run the risk of being forced to change your trademark. And you lose the identity you've already built. With registration, you protect your name and your reputation. You can also prevent copies. The trademark becomes an asset of the company. You can sell it, license it, or use it as collateral. TF Assessor handles the entire process for you.

What happens if I miss a tax or filing deadline?

Missing a deadline usually leads to fines and interest for the company. The more time passes, the higher the amount to pay becomes. In some cases, the company may even end up with a pending issue at the Receita Federal (Brazil's federal revenue service). That gets in the way when you need to obtain clearance certificates and close deals. That's why keeping track of deadlines is so important. At TF Assessor, we monitor every date and alert you in advance. If something is already overdue, we also help you get back in compliance and reduce the damage.

What documents do I need to send to the accountant every month?

In general, you send the sales and purchase invoices for the month. We also ask for the company's bank statements. If you have employees, we need their information, such as absences and overtime. It's also good to keep the receipts for business expenses. Each company may have an extra detail, depending on the activity. At TF Assessor, we provide a simple list and organize the collection with you. That way nothing important gets left out.

Can I switch accountants at any time? How does that change work?

Yes, you can, at any time, and it's simpler than it seems. You're not tied to your old accountant. We request your company's documents and access credentials. Then we transfer the accounting over to TF Assessor. We handle the paperwork with the previous accountant so nothing gets lost. You'll barely notice the process in your day-to-day. Talk to our team and we'll manage the entire switch for you, with care.

How does payroll work when I hire an employee?

When you hire someone, the personnel department steps in. That's the area that handles everything about the employee. We register the person, set up the contract, and calculate the salary. Every month we run payroll, with the correct deductions and charges. We also handle vacation, 13th salary (a mandatory year-end bonus), and severance, if someone leaves. And we also calculate the taxes and FGTS (severance guarantee fund) tied to payroll. At TF Assessor, the team handles this process from start to finish, within the law.

Do I have to file these returns even if the company had no revenue during the month?

Yes. Even without revenue, most companies still have to file. You report that there was no activity that month. This is called a no-activity filing. If you simply don't file, the Receita Federal (Brazil's federal tax authority) can apply a fine. An inactive company still has obligations with the government. We at TF Assessor handle these filings for you, with or without revenue. That way your company stays up to date and free from the risk of fines.

What are these ancillary obligations that the accountant keeps talking about?

Ancillary obligations are the returns that the company files with the government. They show what the company sold, bought, and paid in taxes. They aren't the tax itself, but the documents that prove everything. Some examples are the monthly returns and the annual return. If you file late or make a mistake, the company can be fined, even if it paid the taxes. At TF Assessor, we manage these filings and meet every deadline for you.

How much does your monthly accounting fee cost?

The monthly fee depends on the size and type of the company. At TF Assessor, plans start at R$ 289 per month, for a MEI (individual microentrepreneur) with an employee. For companies under Lucro Presumido (presumed profit tax regime), they go up to about R$ 899 per month. For Lucro Real (actual profit tax regime), the amount is quoted on request. The final price depends on the number of employees and the volume of invoices. We do a free simulation and give you the exact amount for your case, with no fine print.

What does monthly accounting do for my company, in practice?

Accounting takes care of your company's financial and legal life every month. It calculates taxes, organizes invoices, and prepares the accounting reports. It also handles obligations with the Receita Federal and the city hall, so you don't get fined. If you have employees, it runs payroll too. At TF Assessor, we keep a close eye on everything and alert you to each deadline. That way you can relax and focus on your business.

My certificate expired. How do I renew it?

Renewal is similar to the first issuance and can also be done 100% online. You schedule an appointment, confirm your information by video call, and receive the new certificate. Ideally, you renew before it expires. That way you don't end up unable to issue invoices or file returns. If it has already expired, don't worry: you can get a new one normally. TF Assessor handles the renewal for you. And we notify you in advance when the deadline is approaching.

I'm a foreigner and I have a company in Brazil. Can I get a digital certificate?

Yes, it's possible. Foreigners with a CPF (individual taxpayer ID) and a company duly registered in Brazil can have a digital certificate. It's very useful for signing documents and meeting obligations even from outside the country. TF Assessor has a team that speaks Mandarin and has served foreigners since 2007. We organize your documents, help with the CPF and CNPJ (company taxpayer ID), and issue the certificate online. This applies even if you are outside Brazil.

What documents do I need to get the company's digital certificate?

For the e-CNPJ you need the company's CNPJ and the articles of association or the incorporation document. We also ask for the photo ID and the CPF of the legal representative. For the e-CPF, you just need your photo ID and CPF. Everything is submitted digitally. TF Assessor checks your documents before issuance. That way there are no errors during the video call and everything goes right the first time.

How long does the digital certificate last?

It depends on the type. The A1 certificate is usually valid for 1 year. The A3 can be valid for 1 to 3 years, depending on the choice made at the time of purchase. When it expires, you need to renew it so you don't lose the ability to issue invoices or meet deadlines. The ideal is to renew before expiration. TF Assessor lets you know when the date is approaching and takes care of the renewal.

Can I issue the digital certificate without leaving home?

Yes. Today the process can be 100% online, by video call. You don't need to go to a physical office. On the scheduled day, an agent confirms your information by video. They validate your documents right there. In just a few minutes the certificate is ready. It's fast, secure, and done from anywhere. TF Assessor handles the entire process with you, from scheduling to installation on your computer or phone.

What is the difference between the A1 and A3 certificates?

Both have the same legal value. What changes is how they are stored and their validity period. The A1 is kept in a file, on the computer or in the cloud, and is usually valid for 1 year. The A3 is kept on a card or USB drive (token) and can be valid for 1 to 3 years. The A1 is practical for companies with an accountant. The A3 is good for those who want more physical control. TF Assessor helps you choose the best option for your case.

What is the difference between e-CNPJ and e-CPF?

They are two types of certificate. The e-CPF represents you as an individual. It is used to sign documents and access the income tax system, for example. The e-CNPJ represents your company. It is used to issue invoices and meet company obligations. Many clients need both. TF Assessor issues both 100% online, and advises you on which one you actually need.

What is a digital certificate and what is it for?

The digital certificate is like an identity for you or your company on the internet. With it, you can sign documents and access government systems securely. You don't need to go to a notary's office. You can issue invoices, file returns, and access the Receita Federal (Brazil's federal tax authority) portal. All online and with legal validity. TF Assessor issues your certificate 100% online. It also helps you use it in your day-to-day activities.

I am Chinese and don't speak Portuguese. Can TF Assessor help me?

Yes. TF Assessor has operated in Brazil and China since 2007. The team speaks Mandarin and serves you in your language. This makes it easier to understand each document and each step. We help with CPF, CNPJ, and company formation. We also handle investor visas, legalization, and powers of attorney. You won't get lost with difficult terms or paperwork. We explain everything in a simple way and take care of the bureaucracy. This way, you can invest and live in Brazil with confidence, and with someone who speaks your language.

Is the power of attorney I made in my country valid here in Brazil?

It can be valid, but it requires a few steps. A power of attorney made abroad does not enter Brazil directly. First, it usually goes through a consulate or an international seal. This seal confirms that the document is genuine. Then, it needs to be translated by an official translator. Finally, it is registered at a notary's office here. Only then does it have the force needed for use with companies and banks. TF Assessor checks your power of attorney and tells you what is missing. The team organizes the translation and registration.

I already live in Brazil illegally. How do I become legal?

Legalization is the process that makes your status regular in the country. It allows you to live, work, and have documents here. The path depends on your case: work, family, study, or investment. In general, you need to gather personal documents. You also prove the reason for your stay. The request is made with the immigration authorities. Each situation has its own rules and deadlines. TF Assessor analyzes your case and indicates the best path. The team handles the process from start to finish, and speaks Mandarin.

I'm a foreigner and I need a CNPJ. How do I get one?

The CNPJ (company tax ID) is the registration of the business, not of a person. A foreigner does not get a CNPJ for themselves. They get a CNPJ for the business they are going to open. To do that, they first need a CPF (individual taxpayer ID). Then the company is registered with the partners' details and the activity it will carry out. If a partner lives abroad, a power of attorney and a representative in Brazil also come into play. Once everything is ready, the CNPJ is issued. TF Assessor handles the full setup. The company becomes ready to operate and issue invoices.

I live abroad. How do I sign my company's documents in Brazil?

You don't need to come to Brazil for every signature. You just need to appoint an attorney-in-fact. A power of attorney is a document that grants someone the authority to act on your behalf. With it, that person signs papers and resolves the company's pending matters for you. A power of attorney made abroad usually goes through a consulate or international recognition. After that, it is translated and registered in Brazil. TF Assessor prepares the power of attorney. The team tells you what to do and follows up on the registration here.

How does the investor visa work for those who want to open a company in Brazil?price may change

The investor visa is for the foreigner who brings money to invest in a company in Brazil. With this visa, they can live here legally. In general, you must prove the amount invested. You also present a plan for the business. The government reviews the application and the impact of the investment, such as creating jobs. There is a minimum investment amount, and it may change over time. Confirm the current amount with the accountant at TF Assessor. The team handles the entire process for you.

Can a foreigner be a partner in a company here in Brazil?

Yes, a foreigner can be a partner in a company in Brazil. They can live here or abroad. The first step is to have a CPF (individual taxpayer ID). Every partner needs a CPF. If a partner lives abroad, they appoint an attorney-in-fact in Brazil. This attorney-in-fact is the person who represents them in the company's actions. In some cases, a legal representative is also required to receive official notices. TF Assessor sets up the company and takes care of the paperwork. The team guides the foreign partner at every step.

I'm a foreigner and I don't live in Brazil. Can I get a CPF?

Yes. A foreigner can have a CPF (individual taxpayer ID) even while living outside Brazil. The CPF is the registration of the individual in the country. It is required to open an account, buy property, be a company partner, or invest here. You can apply from abroad. To do so, you use your passport and some personal details. Often the process goes through a consulate. In other cases, a representative in Brazil handles it for you. TF Assessor takes care of everything remotely. The team also explains each required document.

Can I switch tax regimes at any time of the year?price may change

No. Switching regimes follows a schedule set by law. In general, the option takes effect from the beginning of the year. There is a specific deadline, usually in the first few days or during the month of January. Outside that window, the company typically stays in its current regime. Since deadlines can change, confirm this year's cutoff date with the accountant at TF Assessor.

What actually changes between Lucro Presumido and Lucro Real in practice?

The difference lies in how the tax is calculated. Under Lucro Presumido (presumed profit), the government estimates your profit as a fixed percentage of revenue. It is simpler. Under Lucro Real (actual profit), the tax applies to the real profit, after adding up revenues and deducting expenses. Lucro Real is usually worthwhile for those with low margins or many costs. TF Assessor reviews your numbers and tells you which of the two weighs less.

Do I need to have a pro-labore even if I prefer to only withdraw profits?price may change

In most cases, yes. When the owner works in the company, the law usually requires a pro-labore (owner's salary/draw). This pro-labore generates a contribution to the INSS (social security). You can't rely only on profits to avoid the tax. The right approach is to set an appropriate pro-labore and distribute the rest as profit. The rules and reference amounts may vary, so confirm what applies to your case with the accountant at TF Assessor.

My business has grown and Simples has become expensive. Should I switch tax regimes?price may change

It might be a good idea. As revenue goes up, the Simples Nacional brackets get heavier. In some cases, Lucro Presumido (presumed profit) or Lucro Real (actual profit) turn out cheaper. This depends on your profit margin and your expenses. You can't decide by guesswork. The brackets and limits change, so confirm the current figures with the accountant at TF Assessor, who compares the regimes.

Is profit distribution really exempt from income tax?price may change

Not always. Until 2025, profits distributed to partners were, as a rule, exempt from income tax. Starting in 2026, a new law began taxing part of these larger distributions. The exemption still depends on up-to-date bookkeeping and the amount withdrawn. Since the rules have changed, confirm what applies to your case with the accountant at TF Assessor before making any withdrawal.

Is it better to pay myself a pro-labore or take the money as profit?price may change

Both options exist and serve different purposes. Pro-labore (the owner's salary) is the owner's compensation. It has INSS (social security) and income tax deducted. Profit distribution has its own taxation rules, which changed in 2026. That's why the balance between the two options needs an up-to-date calculation. Confirm the best split for your case with the accountant at TF Assessor.

How can I pay less tax in my business without breaking the law?

This is called tax planning. It means organizing the business to pay only what is necessary, within the law. It involves choosing the right regime and using allowed benefits. It also involves properly separating pro-labore and profits. Fake invoices or off-the-books cash are crimes and are out of the question. The savings come from legal, well-made decisions. The TF Assessor team analyzes your case and builds a safe plan.

Which tax regime pays the least tax: Simples, Presumido, or Real?

There is no single best regime for everyone. It depends on your revenue, the type of service, and your expenses. Simples Nacional combines several taxes into a single payment slip. It's usually good for smaller businesses. Lucro Presumido and Lucro Real work better in other cases. Only a calculation comparing all three shows which one comes out cheaper. TF Assessor does this math and points out the most economical regime for your business.

How do I open my MEI with TF Assessor?

It's simple and fast. You contact us and send your personal data and documents. We check whether your activity is allowed under MEI (individual microentrepreneur). Then, we handle the entire registration and generate your CNPJ. The CNPJ is your company's registration number. Next, we explain how to issue invoices and pay the monthly slip. You start working formally, with no red tape. We also stay by your side with the day-to-day obligations. Talk to our team and get started today.

Does being a MEI grant the right to retirement and other benefits?

Yes. By paying the DAS (the MEI's monthly tax slip) every month, you contribute to INSS. This grants the right to retirement by age. It also covers sickness benefit, maternity pay, and a pension for the family. To receive them, you must meet the minimum qualifying period and the INSS rules. Keeping the slips up to date is essential so you don't lose these rights. TF Assessor helps keep everything in order. That way, you work with peace of mind and protection.

What happens if I exceed the MEI revenue limit?

It depends on how much you went over. If you exceed it by up to 20% (that is, up to R$ 97,200 in the year), you stay in the MEI until the end of the year. The following year, the company becomes a Microenterprise under Simples. You pay the tax difference on the amount you exceeded. If you go over by more than 20%, the disqualification goes back to January of that year, with recalculation of the taxes. TF Assessor organizes the entire transition so you don't get any surprises.

When do I need to leave the MEI (deregister)?

You leave the MEI (Individual Microentrepreneur) when you exceed the limit of R$ 81 mil per year. Revenue is the total you received from the business. You also leave if you hire more than one employee. The same applies if you become a partner in a company or perform a non-permitted activity. In these cases, the company moves to the Simples Nacional, with different rules. TF Assessor lets you know when you are getting close to the ceiling and handles the change for you.

What is the DAS-MEI and why do I have to pay it every month?

The DAS-MEI is the single tax slip for the MEI. You pay a fixed amount per month, which does not depend on how much you earned. In 2026, this amount ranges between R$ 82 and R$ 87, depending on your activity (commerce, service, or both). It follows the minimum wage and changes every year. This amount already includes taxes and your contribution to the INSS (national social security), which guarantees retirement and other benefits. Paying on time keeps your company in good standing. TF Assessor issues the slip and reminds you of the due date.

What are the obligations of someone who is a MEI?

The MEI has few obligations, but they are important. You pay a fixed slip every month, called DAS. Once a year, you submit the annual declaration. It is a summary of what you earned. You must keep your purchase invoices. You need to issue an invoice on sales when required. You also need to track how much you earned during the year. Keeping everything up to date avoids fines and problems. TF Assessor takes care of these obligations for you and reminds you of every deadline.

Who can register as a MEI?

You can be a MEI if you work on your own. The activity must be on the official permitted list. You cannot be a partner or owner of another company. You can have at most one employee. The revenue limit is R$ 81 mil per year, about R$ 6.750 per month. Revenue is the total amount you receive. TF Assessor checks whether your activity qualifies before opening it.

What is a MEI and what is it for?

MEI stands for Microempreendedor Individual (Individual Microentrepreneur). It is the simplest way to open a company for those who work on their own. You leave informality behind and get a CNPJ, which is the company's registration number. The revenue limit is R$ 81 mil per year, about R$ 6.750 per month. You pay a low fixed amount per month, with taxes and INSS already included. With the CNPJ, you can issue invoices and have benefits such as retirement. TF Assessor handles your registration and guides you through every step.

How do I enroll in the Simples Nacional?price may change

You opt for the Simples Nacional on the official portal. It can be done right after opening the CNPJ or at the beginning of the year. You must have no debts that would prevent enrollment. There is a specific deadline to apply, at the start of the year. This deadline changes each year, so confirm the current deadline with the accountant at TF Assessor. We check everything, resolve whatever is needed, and file the request at the right time.

What is the difference between MEI and Simples Nacional?

The MEI is the simplest version, for those who work alone and earn up to R$ 81 mil per year. They pay a fixed amount per month. The Simples Nacional serves larger companies, with revenue of up to R$ 4,8 milhões per year. There, the tax comes out of a calculation on the revenue. When the MEI exceeds the limit, it migrates to the Simples Nacional. TF Assessor shows which format is best for your current stage.

Is the Simples Nacional always worth it?

Not always. It is usually good for smaller revenues and businesses with few costs. In some cases, another regime may be cheaper. This depends on your profit margin, the type of service, and the payroll. Only a calculation comparing the regimes reveals the truth. TF Assessor performs this tax planning study and points out the path to the greatest savings for you.

How do I know how much tax I'll pay under Simples?price may change

The amount depends on three things: your business activity, the applicable annex, and how much you earned in revenue. The higher the revenue, the higher the rate (tax percentage) tends to be. The brackets and percentages change by law from time to time. So confirm the current values with the accountant at TF Assessor. We run the simulation using your real numbers and show you the cost before you decide.

What are the annexes of Simples Nacional?

The annexes are tables that define how much tax your company pays. Each annex covers a type of business activity: commerce, industry, or services. The annex used changes the rate (percentage) you pay. Some service activities also depend on the weight of the payroll. Choosing the right annex makes a difference in your pocket. TF Assessor places your company in the correct annex so you pay less.

What is the DAS of Simples Nacional?

The DAS is the single payment slip for Simples Nacional. In one charge you pay several taxes together: federal, state, and municipal. The amount comes from a calculation based on your monthly revenue. It is due monthly. This greatly simplifies the company's routine. TF Assessor calculates, issues, and organizes your DAS every month, with no headaches.

Who can opt for Simples Nacional?

Micro and small businesses within the limit of R$ 4,8 milhões in annual revenue can opt in. The Microempresa (ME, or microenterprise) goes up to R$ 360 mil per year. The Empresa de Pequeno Porte (EPP, or small business) goes from R$ 360 mil up to R$ 4,8 milhões. Some activities are not eligible, and there are rules about partners. TF Assessor checks whether your company qualifies and handles the enrollment for you.

What is Simples Nacional?

Simples Nacional is a tax regime for micro and small businesses. It combines several taxes into a single payment slip, called the DAS. This way you pay everything at once, with less bureaucracy. The rates are usually lower than in other regimes. It is the most common choice for those just starting out. TF Assessor analyzes your case and helps you make the right choice.

If I don't settle the company's debts, what could happen to me?

Unsettled debts grow with interest and penalties. The company ends up with a blocked CNPJ and can't issue invoices. In certain cases, the charges pass to the partners' names. This can hurt your CPF and freeze credit at the bank. It can also turn into a court collection. That's why it's best to act early. TF Assessor organizes everything, negotiates, and brings the company up to date. This way you avoid bigger problems down the road. Talk to our team as soon as possible.

My CNPJ was canceled by the Receita on its own. Can I recover the company?

In some cases, yes. When the Receita Federal (Brazil's federal tax authority) cancels the CNPJ due to missing filings, we call this a cancellation ex officio. Depending on the situation, it's possible to reverse it and reactivate the company. To do so, you need to settle the pending issues that caused the cancellation. Not every case allows going back. That's why we analyze yours carefully. TF Assessor checks whether recovery is possible and handles the process. Bring the CNPJ details and our team will assess the best path.

How does canceling a CNPJ work? Do I need to pay the debts first?

Canceling is the official closing of the company. It removes the CNPJ from the registries and ends future obligations. Today it's possible to cancel even with open debts. But be careful: the debts don't disappear. They can pass to the partners' names. That's why it's important to settle them beforehand or plan how to pay. TF Assessor handles the cancellation correctly and advises you about the debts. This way you close the company with peace of mind, with no surprises later. Talk to our team to get started.

My company has been inactive for years. Can I reactivate it, or is it better to close it down?

It depends on your goal. If you want to start working with it again, you can reactivate it. We bring your overdue filings up to date and settle any debts. If you're not going to use the company anymore, the best option is to shut it down. That way you avoid new fines and charges. TF Assessor analyzes both paths. We show you which one is more affordable for your situation. Bring us your company details and our team will point you to the best decision.

I have debts under my CNPJ. Can I split them into installments to pay little by little?price may change

Yes, it's almost always possible to pay CNPJ debts in installments. The government offers ways to divide the amount into several payments. The terms, the number of installments, and the minimum amount change depending on the program and the year. That's why you should confirm the current rules with the accountant at TF Assessor. We check your debts and choose the best installment plan. Then we enroll you in it. That way you get your company in good standing without straining your cash flow. Talk to our team to run the numbers on your options.

Is it possible to cancel a tax debt that I believe is wrong?

Yes, in many cases you can challenge it. We call this a tax debt cancellation. It applies when the charge has a calculation error, a duplicated amount, or a tax that was already paid. We analyze the origin of the debt, gather the documents, and present the defense to the authorities. If the charge is wrong, it can be canceled or reduced. We don't promise to cancel everything, but we review each case carefully. TF Assessor performs this analysis for you. Bring us the notice and our team will study the best way out.

My CNPJ is inactive (inapto). What does that mean and how do I fix it?

An inactive CNPJ means the company failed to file mandatory returns for several years. The Receita Federal (Brazil's federal revenue service) blocks the registration. To reactivate it, you need to file the missing returns. You also need to settle any pending issues. After that, the CNPJ becomes active again. TF Assessor handles this entire process for you. We identify what's missing, bring things up to date, and reactivate the company. That way you can issue invoices and work normally again. Talk to our team to get started.

I already have a MEI. How do I turn it into an ME?

When a MEI (individual microentrepreneur) grows, it can become an ME (microenterprise). This happens when annual revenue goes over R$ 81 mil. It also happens when the business activity no longer fits under the MEI. This process is called desenquadramento (declassification). In it, we update the company's registration and its tax regime. The company stays the same; only its category changes. TF Assessor handles the transition and organizes the new taxes for you.

Do I need an accountant to open and maintain the company?

Yes, for most companies an accountant is very important. They handle the setup, the taxes, and the monthly obligations. The MEI is an exception: it can operate without a permanent accountant. But even so, it's worth having support to avoid mistakes. A company in good standing avoids fines and problems with the Receita. TF Assessor handles the setup and also takes care of the accounting afterward. That way you focus on your business and leave the paperwork to our team.

I'm a foreigner. Can I open a company in Brazil?

Yes, a foreigner can open a company in Brazil. The first step is to have a CPF (individual taxpayer ID). It's your personal registration number here. You also need to have legal status in the country. Those who live abroad need a Brazilian representative. After that, the process is similar to that of any company. Our team speaks Mandarin and has already helped many clients from China. TF Assessor takes care of the CPF, the CNPJ, and the documentation. That way you open your business with confidence, even without speaking Portuguese.

How does the step-by-step process of opening a company work?

First, we define the type of company and its business activity. Then we choose the name and the address. Next, we draw up the articles of association. That's the document with the company's rules. Then we register it with the Junta Comercial (Board of Trade). We obtain the CNPJ from the Receita Federal. Finally, we handle the city hall registrations and the digital certificate. That way the company can issue invoices. TF Assessor carries out each step for you. And we explain everything in simple language.

How long does it take to open a company?

The timeframe depends on the type of company and the municipality. The MEI (Individual Microentrepreneur) is issued instantly, almost at the same moment you register. A ME (Microenterprise) or Ltda (Limited Liability Company) takes, on average, 2 to 4 business days. This includes the CNPJ (Taxpayer Registry) and the state and municipal registrations. In the city of São Paulo, through the Facilita SP system, it usually comes out faster. Having the right documents avoids delays. TF Assessor follows each step and lets you know when the company is ready.