Your company compliant with tax authorities, with no red tape and no headaches.

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

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

Check out the summary of the main tax and accounting updates for 06/25/2026, prepared by the TF Con team.

Receita Federal: The Receita Federal begins publishing the first taxpayers classified as Habitual Debtors (Devedores Contumazes), seeking to curb structured default and promote fair competition in the economy. Executive declaratory acts and consultation rulings on social security contributions were published, including the responsibility for withholding social security contributions on payments of court-ordered debts (precatórios) and Small Value Requisitions within the scope of the State Justice.

Reforma Tributária: 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 Management Committee, amending the tax legislation.

Others: The Receita Federal launches a page on Habitual Debtors (Devedores Contumazes) and expands fiscal transparency and control, providing a list of habitual debtors and guidance for monitoring and tax regularization. The Receita Federal also launches a new edition of the Journal of Tax and Customs Studies (Revista de Estudos Tributários e Aduaneiros), discussing challenges in the tax field and encouraging the exchange of knowledge in a scenario of changes to the tax system.

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

Start by defining three things: what you're going to sell, whether you'll go solo or with a partner, and where you'll operate. From there, we choose the right type of company. Many people skip this step and set things up the wrong way. At TF Con, the first conversation is exactly that: understanding your business before touching any paperwork. Then we handle the CNPJ (business tax ID), the registrations, and the licenses. You focus on selling, and we take care of all the bureaucracy digitally.

Think of it this way: MEI (individual microentrepreneur) is for those who earn little and basically work alone, with a fixed monthly tax. ME (small business) is a larger size, for those who grow and need more activities without the low MEI cap. LTDA, on the other hand, isn't a size, it's the type of company: used when there are partners and assets to protect, and there's also a version for those going solo. There's no overall best, there's the right one for your case. TF Con analyzes your expected revenue and your activity, and recommends the format that pays the least tax and avoids headaches down the road.

The basics are simple: your RG (ID card) and CPF (individual taxpayer ID), an up-to-date proof of address, and the address where the company will operate. If you have a partner, their documents too. Depending on the activity, a specific license or approval from the building management or city hall may be required. TF Con sends a ready and organized list right at the start, so you don't have to hunt for papers. You submit everything digitally, without printing anything, and we handle the rest of the process.

The cost varies depending on the city, the type of company, and the activity. Generally it includes fees from the Junta Comercial (Board of Trade), city hall, and, in some cases, licenses. MEI is usually much cheaper to maintain than the others. We don't hide anything: TF Con shows you the opening cost and the monthly cost before you start, all clear. That way you can plan your cash flow with no surprises. Confirm the current amounts for your city with the TF Con accountant.

Much of the process today is digital and moves fast, sometimes in just a few days. But the actual timeline depends on the agencies in your city and the chosen activity. Some require an extra license, and that can stretch things out. TF Con follows every step and lets you know when all that's left is to turn on invoice issuing. We don't promise a magic date: we give an honest timeline for your case. Confirm the estimated timeline for your activity with the TF Con accountant.

MEI has an annual revenue cap. When you get close to or go over that amount, you need to migrate to ME, otherwise you build up problems. The issue is that many people only find out too late. TF Con tracks your revenue month by month and warns you before you exceed the limit. Then we make the change in an organized way. Important: this annual MEI limit is under discussion in Congress and may be adjusted, so confirm the current amount with the TF Con accountant before relying on any number.

In most cases, yes, especially for activities without on-site customer service. But it depends on your city's rules and, sometimes, the building management. Some activities require an actual commercial location. TF Con checks whether your address qualifies before opening, so the process doesn't get stuck later. If it doesn't work, we show you options such as a virtual office. The idea is always the simplest, cheapest solution that works for your business.