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.
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.
You can open one on your own, no problem. There are formats made precisely for those who go into business without a partner, without having to invent one just to check a box. Having a partner is a business choice, not an obligation. TF Con explains the individual and the partnership formats, with the advantages and the cautions of each. If a partner comes on board one day, we adjust the contract. What matters is starting the right way now, without complicating what can be simple.
Yes, you can, and it's easier than it sounds. We request your company's documentation, transfer the bookkeeping, and check that everything is up to date. If we find anything pending, we let you know and solve it together. You don't need to close and reopen anything. TF Con handles the change behind the scenes so your day-to-day never stops. And since we're fully digital, you follow everything from your phone, with no stacks of paper and no trips to the office.
No, inapto is not the same as closed. Your CNPJ still exists, but it's been blocked. This usually happens when the company fails to file mandatory tax returns for several months in a row. In practice, you can't issue invoices or run the business properly. The good news: it can be reversed. TF Con identifies what's pending, files the overdue returns, and requests reactivation. Fast, without you getting lost on the Receita Federal (Brazil's federal tax authority) website. Talk to us before penalties pile up.
It depends on your plans. If you intend to start billing again soon, reactivating is usually worth it. If the company has stopped for good, closing it prevents debts and obligations from quietly growing. Many people forget that an idle CNPJ still generates pending issues. TF Con sits down with you, looks at the numbers, and tells you which path costs less. No pushing services. We handle the entire process, from documents to the final filing, so you're not stuck with a CNPJ that only causes headaches.
In most cases, yes. Federal debts can usually be put into an installment plan, and there are options at the state and municipal levels too. The number of installments and the conditions change from program to program and over time. That's why the right move is to confirm what's currently in effect with the TF Con accountant. We map out all your debts, show you how much it will be per month, and set up the installment plan in the right system. You just follow along. No hidden charges popping up down the road.
They won't. This is the most common mistake we see. An idle CNPJ that isn't closed keeps generating obligations, and the debt only grows with interest. One day it can block your CPF, get in the way of financing, and even turn into a lawsuit. Staying silent doesn't solve it, it costs a lot. The right approach is to regularize or properly close it. TF Con organizes the situation, shows you the real size of the problem, and solves it step by step. The sooner you call, the smaller the bill. Letting it sit is the worst deal of all.
You can close the MEI even with an outstanding debt. But be careful: the debt doesn't disappear when you close it. It stays tied to your CPF and can go to active debt collection. In other words, closing without paying only delays the problem. The best move is to settle or arrange an installment plan first. TF Con closes your MEI and also shows you what's still pending, with a plan to pay it off without strain. That way you truly wrap things up, with no surprises knocking at your door later on.
There's no single timeframe. It depends on how many returns are overdue and which agency did the blocking. Simple cases are resolved quickly; cases with lots of pending issues take longer to sort out. Promising a fixed date would be misleading you. What we do guarantee is speed: TF Con uses technology to find everything that's missing at once, files the overdue items, and submits the reactivation without delays. You get an update at every stage. No being left in the dark waiting for an answer that never comes.
We can, and without any judgment. The Receita Federal systems confuse anyone. You give us access and tell us what you've already tried, and TF Con picks up right where you got stuck. We check that nothing was done wrong, fix what needs fixing, and carry the process through to the end. You stop fighting with a screen full of codes. That's exactly our job: turning bureaucracy into something simple, handled by people who do this every day. Bring us the mess and we'll sort it out.
The shutdown was probably incomplete. Many people close the business with one agency and forget the others: Receita Federal (the federal tax authority), the state, the city, each one has its own step. If one stays open, the charges keep coming. There may also be an old debt that wasn't paid off or set up in an installment plan. TF Con investigates what was left loose, ties up the loose ends that were missing, and checks whether the shutdown went through in every registry. Then the charges truly stop. Bring us the notices you received and we'll trace where they came from.
With an open pending issue, the certificate comes out as positive, and that blocks you from public bids and many contracts. But there's a way out: by setting up your debts in an installment plan, you can usually get a positive certificate with negative effect, which counts as a clearance certificate in most cases. The rules can change, so confirm what's currently in force with the accountant at TF Con. We settle your pending issues, set up the installment plan, and issue the right certificate. That way you don't miss a bid deadline because of red tape.
Probably yes. Simples Nacional (a simplified tax regime) is a tax setup designed for micro and small businesses. It combines several taxes into a single payment slip, the well-known DAS. That makes day-to-day life much lighter. But it's not for everyone: there's a revenue cap and some activities are excluded. At TF Con, we look at your CNPJ (business tax ID), your activity, and your sales projection before making the call. That way you enter the right regime, with no surprises down the road.
It changes your tax routine. Instead of paying several taxes separately, you pay a single DAS per month. Fewer slips, fewer dates to remember, fewer headaches. The calculation also tends to be simpler than in other regimes. That frees up your time to take care of the business, not the red tape. TF Con generates your DAS every month and reminds you before the due date on WhatsApp. You just confirm and pay. Truly simple, just like the name says.
Some profiles are excluded by rule. Examples: businesses that exceed the revenue cap, those that have another company as a partner in the business, or those with a partner or headquarters outside the country. Certain activities are also blocked under the list in the law. It's not always possible to know this off the top of your head. That's why, before opening or migrating, TF Con checks your CNAE (business activity code) and your ownership structure. If Simples isn't right for you, we'll show you the best path. What matters is not discovering the problem after the fine.
No. The percentage changes depending on your activity and your revenue. Simples organizes businesses into groups called annexes. Each annex has its own rate table. Trade, services, and industry fall into different annexes. And the more you earn, the higher the bracket tends to be. Since these figures can change over time, it's not worth memorizing a number. TF Con confirms your annex and the rate currently in force for you. That way you know how much you'll pay before you sell, and you plan your pricing with confidence.
It matters because it changes how much you pay. Many services can fall under annex 3 or annex 5, and the tax difference is big. What decides this is a calculation between your payroll and your revenue, called the fator r (r factor). If your staff costs are high relative to what you bill, you usually go to the cheaper annex, annex 3. It sounds confusing, and it really is. TF Con does this analysis for your company and tells you which annex you fit into. Always confirm the rule currently in force with the accountant at TF Con.
The DAS is the single payment slip for Simples Nacional. On one slip, it brings together your company's taxes for that month. You don't pay each tax separately: you pay everything together in the DAS. The amount depends on your revenue and your annex. It's due every month, on a fixed date. Paying late generates interest and a fine, so it's worth keeping an eye on it. TF Con calculates, issues, and sends you the DAS before the deadline. You get it ready to pay. Zero risk of forgetting the date.
With no revenue, that month's DAS (the monthly tax slip) usually comes out at zero, because the tax is calculated on what you sell. But heads up: even when your business is inactive, it still has other monthly obligations to submit to the government. Failing to file, even with no sales, results in a fine. A lot of people fall into this trap. TF Con handles these filings for you every month, with or without revenue. That way your CNPJ (business tax ID) always stays regular and clean. If a specific case comes up, we confirm the current rule before doing anything.
Yes, and that's a sign of healthy growth. The MEI (individual microentrepreneur) has an annual revenue ceiling. If you go over that limit, you need to become a microenterprise and move to the Simples Nacional. That changes how you pay taxes: you leave the MEI's fixed amount and start calculating based on revenue. The switch has deadlines and rules to avoid extra charges. TF Con tracks your revenue and warns you when the switch is getting close. The MEI ceiling can change over time, so confirm the current amount with your TF Con accountant.
It depends on your business. For many micro and small businesses, the Simples is the cheapest and most practical option. But not always. Depending on your margin, your payroll and your annex, another regime might pay less tax. That's why there's no single answer for everyone. TF Con runs a study comparing the regimes against your real numbers. We show you, in figures, which one is more cost-effective. You decide with data in hand, not on guesswork. And we review this every year.
For those just starting out, the MEI is usually the simplest path. You get a CNPJ, issue invoices and pay a fixed amount per month. No complicated daily calculations. If you sell products or provide a service on your own, it's a good fit. TF Con analyzes your type of sales and tells you right away whether the MEI works for your case. That way you don't formalize the wrong way and don't waste time. Before deciding, confirm the current revenue limit with your TF Con accountant.
In most cases, yes. Having a formal job doesn't stop you from opening a MEI for your side gig. But there are exceptions that change everything, like being a public servant or certain rules in your contract. Each situation calls for a close look. TF Con checks your current employment status and tells you whether the MEI is allowed for you. The idea is to formalize without creating headaches at your job. If you have doubts about your specific case, talk to your TF Con accountant before opening one.
Fewer things than most people imagine. The basics are paying the DAS-MEI every month and keeping your sales invoices. Once a year, you submit the annual revenue statement (the DASN-SIMEI). That alone keeps everything in order. TF Con handles these deadlines for you and warns you before they're due, so you don't get hit with a silly fine. You focus on selling, we take care of the calendar. Amounts and dates can change, so confirm what's currently in effect with your TF Con accountant.
The DAS-MEI is the single slip you pay every month as a MEI. It already includes the INSS (social security) and a bit of tax. You pay a fixed amount and don't have to add up several separate taxes. It's what guarantees your right to INSS benefits, like retirement, and keeps your CNPJ active. TF Con generates this slip and sends it to you, without you having to log into any website. Just like that. Since the amount can be adjusted, confirm the current figure with your TF Con accountant.
Relax, in most cases no. Paying the DAS-MEI late results in interest and a fine, but you can get back on track by paying the slips you missed. The problem only grows if you let it pile up for too long, which can even lead to the MEI being canceled. The sooner you resolve it, the lower the cost. TF Con looks up the outstanding months, calculates the total and organizes the payment so you get back up to date. No nasty surprises down the road. Interest and fines change, so confirm the updated amounts with your TF Con accountant.
Good sign, but it's time to keep an eye on your revenue. The MEI (individual microentrepreneur) has an annual revenue cap. If you go over that cap, you have to change categories. Exceeding it without notice leads to extra charges later. TF Con tracks your revenue month by month and warns you when you're getting close to the limit. That way, the change happens at the right time, without any stress. Since this cap can change, confirm the current limit with your TF Con accountant.
You need to deregister, meaning you leave the MEI and move into another category, usually the Simples Nacional (simplified tax regime). This isn't a bad thing: it means your business has grown. It just changes how taxes are calculated, which now follow your revenue. An important point: if you only slightly exceeded the cap, the change usually takes effect from the following year; if you went well over it, it can be applied retroactively to the beginning of the year. TF Con handles this entire deregistration process, calculates what changes in your case, and takes over your company's new accounting routine. Since the brackets and rates change, confirm the numbers for your case with your TF Con accountant.
You can close your MEI quickly and online. But first, it's worth checking whether any DAS (the monthly tax payment slip) is still outstanding and filing the final return (the DASN-SIMEI closing declaration). Closing with pending issues can leave debts tied to your CPF later. TF Con checks whether everything is settled, resolves anything left over, and closes it properly for you. That way you shut it down without leaving any trace of a problem. If you have overdue slips, confirm the amounts to be paid with your TF Con accountant before closing.
Not all of them. The MEI covers a list of permitted activities, and some professions are left out, mainly regulated ones. So the first step is to check whether what you do is allowed. Choosing the wrong activity blocks the registration or causes problems later. TF Con checks whether your work qualifies as a MEI and points you in the right direction if it doesn't. You start out in the right format from the beginning. If your profession is a specific one, confirm with your TF Con accountant whether it can be a MEI.
Yes, you can, and with no risk. The key is choosing the right tax regime for your type of revenue. Simples, Presumido, and Real all charge differently. One can come out much cheaper than another for the same company. TF Con runs the numbers across all three scenarios using your real activity. Then you see in black and white which one costs less and, if it's worth it, you switch within the law. No tricks. Just well-done math. The brackets and rules change, so confirm the current figures with your TF Con accountant.
Only by comparing. Many companies stay in the same regime for years out of habit and pay more than they should. We take your revenue, your margin, and your type of service. Then we simulate Simples, Lucro Presumido, and Lucro Real side by side. The money left over at the end shows up on the screen. TF Con does this review and shows you whether it's worth switching. Changing regimes has a set window during the year. Confirm the current deadline with your TF Con accountant before deciding.
It depends, and this calculation is worth its weight in gold. Pro-labore is your salary as a partner. It's subject to INSS (social security) and income tax. Distributed profit used to be tax-free in your hands, but the rule changed in 2026: high profit amounts to the same partner in a month may be subject to withholding, and those with high annual income may fall under a minimum tax. Many people take only profit to avoid tax, but then they have no INSS and may run into problems down the road. The right thing is to find the balance point. TF Con calculates the minimum pro-labore and how much to draw as profit for your case. The rates and limits change. Confirm the current numbers with your TF Con accountant.
It helps, and even more so for those who earn little. When cash is tight, every real of tax weighs heavily. You don't have to be huge to pay less. You just need the right calculation and the right structure. TF Con does tax planning even for new companies and for MEIs close to the limit. The idea is simple. See where money is leaking out and close the tap, always within the law. Starting early avoids nasty surprises down the road.
A sign your business has grown, which is great. Once you go past the MEI ceiling, the natural path is to become a microenterprise under the Simples Nacional. It changes how tax is charged and drops the fixed monthly MEI payment. It gives you more invoicing capacity and more structure. But it only makes sense if the math works for your case. TF Con tracks your revenue month by month and lets you know when it's time to switch. The MEI limit may be revised. Confirm the current amount with your TF Con accountant.
Very common, and it's almost always the tax regime or the activity. Two companies with the same revenue can pay quite differently. What changes is the type of service, the margin, and the activity code. Sometimes just adjusting the classification already lowers the bill. TF Con reviews your CNAE (business activity code) and your tax regime to find that difference. The goal is for you to pay what's fair, not a cent more. Always within the law, with no risk of fines.
It exists and it has a name: tax avoidance (elisão fiscal). It means using the rules in your favor, all within the law. It's very different from tax evasion, which is a crime and brings heavy fines. Planning means choosing the best tax regime, the right pro-labore (owner's salary), and the right activity. Nothing hidden. TF Con only works this way, with savings that hold up under any audit. If someone promises zero tax by some miracle, be suspicious. Real savings come from careful accounting, not from shortcuts.
You can, and that's how you pay less. Planning isn't a one-time thing. The tax brackets change, your revenue changes, and the ideal regime can change along with them. That's why we review it from time to time, not just at the turn of the year. TF Con tracks your numbers and warns you before the tax goes up. That gives you time to adjust calmly, no rush in December. Fewer surprises and more cash on hand.
You can, and it's the best time to get it right. At the opening you choose the tax regime, the activity, and the pro-labore (owner's salary). Each of these choices directly affects the tax you'll pay. Starting off right avoids rework and lost savings down the road. TF Con builds the structure with paying the legal minimum in mind. You focus on the business and we handle the tax side. Classification rules change. Confirm what applies today with your TF Con accountant.
Not always. We can handle much of it remotely, with a power of attorney from you to a representative in Brazil. You sign the documents in your country and have them legalized to be valid here. TF Con tells you exactly which papers need a sworn translator and an apostille. That way you can start the process without catching a flight. Later, some banks may still require your presence to release the account. We organize everything in a clear list so you don't get lost.
Yes, he can. A foreigner can be a partner in a Brazilian company, living here or abroad. The main rule is to have a CPF and a legal representative in Brazil, appointed by power of attorney. This representative receives official notices and handles the formal side. TF Con takes care of the overseas partner's paperwork and drafts the articles of association the right way. We just keep an eye on the type of activity, because some sectors have their own rules for foreign capital. We check this before registering.
Yes, it can. A foreigner's CPF can be obtained even while living abroad, without a visa yet. The path depends on your country and whether you already have a representative here. TF Con guides you step by step and prepares the right documents so you don't leave the counter empty-handed. The CPF is the foundation of everything: without it you can't be a partner, open an account, or invest. That's why we handle it first, before any other step in your business.
Yes, in most cases. When a company from abroad becomes a business partner here or brings money to invest, it needs its own CNPJ (Brazilian company tax ID). This also applies to some types of financial investment. TF Con handles the registration of the foreign parent company and the appointment of the representative in Brazil. It's not the same as the CNPJ of a regular company; it has extra registration steps. We already know the path and prevent your investment from getting stuck for lack of a document.
It's the document that appoints someone in Brazil to act on your behalf. This representative signs papers, receives official notices, and answers for you before the authorities. Without it, a foreigner cannot register a company or keep the CNPJ active. A power of attorney made outside Brazil requires a sworn translator and, almost always, an apostille. TF Con helps you write the right powers, neither too many nor too few. That way your representative does what's needed without becoming the owner of your business.
It does change some things, yes. Having a partner or capital from abroad requires registering this inflow of money with the Central Bank. This matters when sending profit abroad later on. The company's tax regime and day-to-day taxes may stay normal, but sending profit abroad has become subject to withholding tax at the source. Since 2026, the distribution of profits and dividends abroad has its own withholding, in addition to registration with the Central Bank. TF Con organizes these registrations from the start so you don't get headaches down the road. The rate for sending money abroad changes according to the rule, so confirm the current amount with the TF Con accountant.
It depends on their situation. In general, a foreigner with permanent residence in Brazil can open a MEI (individual micro-entrepreneur). Those with a temporary visa can only do so if it authorizes work; those just passing through, like tourists, cannot. In addition, the MEI only works for certain activities and has a yearly revenue cap. TF Con first checks whether your type of business fits within the MEI and whether your visa allows it. The revenue limit changes over time, so confirm the current amount with the TF Con accountant.
Those who live abroad and earn rent in Brazil need a representative and an active CPF (individual taxpayer ID) here. This rent has withholding tax at the source, collected every month, unlike those who live in the country and use the carnê-leão (monthly income tax payment). Whoever pays the rent (the tenant or the management company) is responsible for withholding and collecting it. You can't simply ignore it, even while being far away. TF Con handles this part for you, calculates the right tax, and keeps your situation compliant with the Receita Federal (Brazilian federal tax authority). The tax percentage for a non-resident changes according to the country and the rule, so confirm the current amount with the TF Con accountant.
The timeframe varies quite a bit. The most time-consuming part is usually getting the documents in the partner's country, with a sworn translator and apostille. This depends on the notary office and the consulate abroad, which are beyond our control. As for registering the company and the CNPJ here, TF Con moves quickly, largely online. Our tip: start the CPF and the power of attorney early, since these are the steps that get stuck the most. We send you a checklist right at the start so the process doesn't stall.
In most cases, yes. The e-CNPJ is your company's identity in the digital world. Without it you get stuck on almost everything: issuing a product invoice, signing declarations, and dealing with the Receita Federal on the company's behalf. It's like the key to the door of public agencies. There are exceptions, such as certain MEIs, but for most companies it is essential from the start, so you don't get stuck on the first tax or the first invoice. TF Con assesses your case, handles the issuance, and takes care of the digital bureaucracy so you can focus on selling.
Simple: the e-CPF represents you, the individual. The e-CNPJ represents your company. Think of it this way: one is your identity, the other is the company's CNPJ. For day-to-day business, the main one is the e-CNPJ. It signs invoices, declarations, and company documents. The e-CPF usually serves personal matters, such as your own income tax return. If you're unsure which one you need, TF Con guides you before you spend money for nothing.
It depends on how you work, but most of our clients go with the A1. The A1 is a file. It stays installed on your computer or in the cloud and runs on its own, without you plugging in anything. It's great for automating invoices. The A3 lives on a card or token, that special device that looks like a flash drive. It gives you more physical control, but you have to plug it in every time. Worth knowing: the validity of both changed recently, so confirm the current terms with your accountant at TF Con. For speed and automation, TF Con almost always recommends the A1. Talk to us before you close the deal.
You can, and that's the good part. These days there's issuance by videoconference to verify your identity, with the same legal validity as the in-person option. You schedule it, join a quick call, show your documents, and you're done. No standing in line. One detail: the online option usually requires a specific document, like a photo ID driver's license (CNH), and not every case can be 100 percent remote. TF Con helps organize this issuance and tells you exactly what to have on hand. Confirm your case with your accountant at TF Con before scheduling.
Yes, it has a validity period, like a document that expires. A certificate isn't forever. When the date arrives, it stops working, and that can block your invoice issuance at the wrong time, like month-end. That's why TF Con tracks the expiration of your e-CNPJ and gives you a heads-up in advance so you can renew without a rush. The exact term varies depending on the type you contracted (A1 or A3), and the rules changed in 2026, so confirm the current validity with your accountant at TF Con.
It depends on what you do. Many MEIs run their business with just the Gov.br account, no certificate, especially when they only issue service invoices through the national issuer. But to issue an electronic invoice for products (NF-e), the e-CNPJ certificate is usually mandatory, and the rule can vary by state. In other words: not every MEI needs one, but many end up needing it as they grow. TF Con reviews your case and tells you right away whether it's worth having, so you don't pay for something you're not using yet or get stuck when you need to issue an invoice.
Take it easy, breathe. If you lost the A3 token or forgot the password, you usually can't recover the old certificate. It becomes unusable, and the typical path is to issue a new one. Annoying, but it solves the problem. That's why TF Con usually recommends the A1 model, which is stored in a secure file, with no token to go missing in a drawer. If this has already happened to you, give us a call. We'll quickly organize the new issuance so your company doesn't come to a standstill.
It's quite safe. The certificate uses encryption that confirms it's really you signing, with legal validity. It's like a handwritten signature, only digital and hard to forge. The main precaution is on you: never share the password or the certificate file with strangers. Keep it the way you'd keep the key to a safe. TF Con guides you on the right storage and, with the A1, keeps the file protected, so your company can sign documents with peace of mind.
It's usually fast. After you verify your identity, often by video call, the certificate comes out in a short time, sometimes the same day. What slows things down most is a missing document or a full validation schedule. That's why TF Con sends you the list of what to gather beforehand, so there's no back and forth. We handle the technical part of installing and testing it. The actual time varies by demand and certificate type, so confirm with your accountant at TF Con.
We take care of the accounting routine so you don't have to think about it. Every month TF Con organizes your invoices, calculates the taxes, and issues the payment slips. We also file the declarations the government requires and keep your accounting up to date. You get everything ready, with the right deadline and amount. If a question comes up, just reach out to your accountant. Our job is simple: you sell and run the business, we take care of the numbers and paperwork. No lines, no confusing jargon, everything digital.
No surprises. TF Con's monthly fee covers the accounting routine agreed on at the start: taxes, payment slips, filings, and support from your accountant. The amount varies according to the size of the company, the tax regime, and whether you have employees. That's why we put together a proposal just for you, with no generic package. Anything outside of what was agreed, we let you know beforehand, never charging behind your back. Since pricing and brackets change, confirm the current amount with your TF Con accountant. That way you know exactly what you pay and what you get.
An obrigacao acessoria (ancillary/reporting obligation) is any declaration you submit to the government, even when no tax is paid at that moment. It's the State wanting to know what your company did: how much it sold, how much it bought, who works with you. There are several documents with different names and deadlines. Getting it wrong or being late generates a fine, even if the tax is already paid. TF Con manages all these submissions for you, on time, without you having to memorize any acronym. You just send the data when we ask for it. The rest is on our team.
Switching accountants is simpler than it seems, and the heavy lifting is on us. You sign an authorization and TF Con requests the documents from your former accountant. We check everything, set your company up in our system, and take over the routine. You don't have to argue or chase down paperwork. You can switch in any month of the year; there's no need to wait for the year to turn. We make sure no obligation is left behind during the transition. Within a few days you'll already feel the difference in service and speed.
Yes, TF Con handles payroll from start to finish. We register the employee, calculate the salary, deductions, and payroll charges every month. We issue the pay slips and the payment slips for you to pay correctly. We also track vacation, the 13th salary, and everything the law requires on each date. If someone leaves, we handle the termination with the correct amounts. You just let us know what changes: who joined, who left, who was absent. Since rates and charges change, your accountant will confirm the current amounts with you first.
Yes, we will, this monitoring is part of our work. The MEI has an annual revenue cap. When you get close to the limit, TF Con alerts you before it becomes a problem. Then we plan the change to another tax regime, with no scares and no fines. It's better to grow prepared than to be caught off guard. The exact amount of this cap changes from time to time, so confirm the current limit with your TF Con accountant. Our job is to see this before you do.
Very little, and we make it as easy as possible. Basically, you send us the sales and purchase invoices for the month. If you have an employee, let us know about absences, vacation, or changes. Bank movement also helps us reconcile everything properly. TF Con sends you a reminder and you submit it digitally, without leaving home. The more organized you are, the faster we return your payment slips and reports. And if you forget something, we'll follow up. You're never in the dark about what's missing.
Yes, you do, and I'll explain why without the runaround. Even selling little, the government requires submissions every month. If you don't file, it turns into fines and headaches down the road. Having TF Con take care of this is cheaper than fixing a mistake later. We adapt the service to the size of your business, without charging a small business as if it were a giant. You stay compliant, sleep soundly, and focus on selling. Up-to-date accounting also opens doors: loans, public bidding, and growth all require everything organized.
Yes, you can. TF Con is truly digital accounting. You talk to us digitally, send documents by photo, and receive your payment slips on your phone. No need to go to the office or pile up paper. Your payment slips and reports arrive ready, and you pay directly through your phone's banking app. If you have a question, your accountant answers without you having to schedule an in-person meeting. Technology makes everything faster and you can keep track from wherever you are. It's your day-to-day accounting solved in the palm of your hand, with no hassle.
Registering the company with the Junta Comercial (Board of Trade) and registering the trademark with INPI (Brazil's patent and trademark office) are different things. The articles of association protect the CNPJ and the company name in commercial dealings. The trademark, no. Without registering with INPI, someone else can use your name or your logo in the same field, and even register it before you do. Then the problem becomes yours. At TF Con we keep this clearly separated: we handle the accounting side of your business and explain, plainly, when it's truly worth protecting your trademark.
No. A good trademark matters for a business of any size. Your candy shop grows, becomes known in the neighborhood, and turns into a reference. If someone copies you, you lose customers and reputation. Registering with INPI guarantees that only you can use that name in your field. It's an asset of your business, just like machinery. TF Con guides small entrepreneurs to protect what they build, without treating it as a luxury only big companies can afford.
Classes are the groups of products and services used by INPI (the Nice Classification). You don't register your trademark for everything. You register it for your area. A bakery protects its trademark in the food class. A course protects it in the education class. Choosing the right class is an important step, and a mistake here can weaken or bring down your protection. TF Con helps you understand your field before deciding, so you don't spend money on a class that doesn't protect you.
The INPI process isn't fast. It goes through stages: examination, publication of the application, a period for third parties to oppose it, and the final decision. This usually takes quite a while, sometimes more than a year. Since this timeframe changes depending on the queue and INPI's rules, the best thing is to confirm the current timeline with your accountant at TF Con. What matters is starting early, because protection counts from the date of the application, not from the approval.
It depends. Before any application, you need to run a search in INPI's database. It shows whether there's already an identical or similar trademark in your field. If there is, your application may be denied and you lose the fee you already paid. A similar name in different fields sometimes coexists just fine. TF Con always recommends this search first, so you don't invest time and money in a name that's already taken in your sector.
It isn't automatically forever. A trademark registration is valid for a period and then needs to be renewed, always in the final year of validity. If you forget, there's still a short extra window, with an additional fee; beyond that, you lose the protection and even the right to the name. Since these deadlines are INPI's rules, confirm the current dates with your accountant at TF Con. We help you not let this date slip by and lose what you've already earned.
It does make sense. Many MEIs start small, build a strong name on Instagram, and only then think about protecting it. Then they find out someone has already registered it. Being a MEI doesn't stop you from registering a trademark, and it even entitles you to a discount on the fee. If you're already selling under a name and a visual mark, it's worth protecting it early. TF Con talks with you about the right moment, looking at your business for real, without rushing and without runaround.
You can protect just the written name (word mark), just the design (figurative mark), or both together (composite mark). Registering just the name protects the word in any format. Registering the logo protects that specific design. Many people prefer to secure both to feel safer. The choice depends on how your trademark appears to the customer. TF Con helps you think this through together with your business, so you protect what truly identifies your company in the market.
A holding company is a company you set up to hold your assets. Instead of having real estate and shares in your name as an individual, they go under this company's name. You're still in charge, just organized within a structure. Think of it this way: it's a safe with a CNPJ (business tax ID) for your family's wealth. TF Con sets up this safe the right way, with the articles of association and the accounting side all in order. It's not just for very wealthy people. It's worth it for anyone who has assets and wants organization.
The protection comes from separation. Your assets leave your name and go under the company's name. If you have another business with debts or risks, the holding company's wealth stays in a different box. This makes it harder for a personal problem to reach those assets. But be careful: it's not magic protection, nor is it a way to escape existing debts. If done wrong or too late, it can be undone in court. TF Con structures everything realistically and within the law, so the protection truly holds.
Yes, this is one of the biggest reasons. With a holding company, you make your children partners while you're still alive. You define the shares, but you can reserve control and the use of the assets for yourself by using clauses such as usufruct. When you're gone, there's no long, expensive probate holding everything up. The transfer is already resolved within the structure. This avoids family disputes and saves time and money. TF Con plans this succession together with you, in the way that makes sense for your reality.
A holding company can make succession more efficient, yes. Passing on company shares tends to have a more organized path than traditional probate. But watch out for promises of miracles. There is a state tax on inheritance and gifts, the ITCMD (state inheritance and gift tax), and the rules and rates vary from state to state. With the tax reform, progressive rates became mandatory and several states are revising their brackets. So don't lock in a number with anyone. The best thing is to confirm the current rate in your state with the TF Con accountant before deciding. We calculate the real scenario for your case.
It's not just for millionaires. If you have one or two properties, a business, and you want to organize everything, it can already make sense. What decides it isn't being rich; it's having assets to protect and the desire to have your succession set up. Of course there's a cost to maintaining the company, so you need to do the math. It doesn't always pay off for those with little. At TF Con, we analyze your case first and tell you the truth: if it's not worth it, we'll let you know.
Yes, you can. The properties go under the company's name, but you're the one in charge, as a partner. You can rent, sell, or use them normally. The difference is that the rent now comes in through the company. Depending on the situation, this can make the tax side more organized. Sales also follow the specific rules for a legal entity. TF Con analyzes the correct taxation for your case, handles all the accounting for these transactions, and keeps everything in order, so you don't have headaches with the tax authorities.
It depends on your case. Setting up the company itself is usually quick these days, with the digital processes. What takes more time is the planning: defining the assets, the shares, the succession rules, and transferring the properties. This transfer goes through a notary's office and has its own deadlines. Since the steps involve external agencies, we can't lock in a firm date. TF Con guides you through each step, keeps you posted on the progress, and organizes the paperwork. You're never lost in the process at any point.
Yes, there are things to weigh. A holding company is a company, so it creates costs and monthly obligations to maintain. It needs accounting kept up to date every month. If it's set up just to hide assets or escape debt, the court can strike down the structure. And, depending on the assets and the state, transferring the properties may have upfront costs, such as the ITBI (municipal real estate transfer tax) in certain cases. That's why it's not for everyone. TF Con puts everything on the table beforehand: cost, benefit, and risks. You decide with clear information, no surprises down the road.
We take care of it from the start through the day-to-day. Setting it up is just the first part. After that, the holding company needs monthly accounting, filing of obligations, and organization of rents and transactions. That's where TF Con stays by your side. We record everything, meet the deadlines, and keep the company compliant. If a question comes up or there's a change in the law, we let you know and make the adjustment. You focus on your business and your family. The boring, technical part is on us.
Yes, you do. Radar (import/export authorization) is your clearance to operate in foreign trade. Without it, your company can't register the import in the Portal Único Siscomex, the system run by Receita Federal (Brazil's federal tax authority). It works like a key: without the key, the door won't open. TF Con handles the authorization for you, puts together the paperwork, and follows the review by Receita Federal. That way you focus on finding a good supplier, and we handle the red tape. Before importing, talk to a TF Con accountant to line up the right Radar type for your volume.
There is, and this choice matters for your wallet. Radar has categories based on the volume you move in dollars per semester. Those starting small use a simpler tier (Radar Limitado), with fewer document requirements. As you grow, you move up to a larger tier, all the way to Radar Ilimitado. TF Con analyzes your purchasing plan and points you to the right category, so you don't pay for requirements you don't need. The value tiers change from time to time. Confirm the current limit with a TF Con accountant before deciding on yours.
It depends on how the paperwork reaches Receita Federal. When the documentation is complete and correct, the review tends to be faster. What almost always causes delays is a missing document or data that doesn't match. That's why TF Con reviews everything before filing: articles of incorporation, proof of financial capacity, and company data. We avoid the back-and-forth that stalls the process. Receita Federal's deadlines vary. Confirm the current timeframe with a TF Con accountant so you can plan with your supplier.
Beyond the value of the goods, there's freight, insurance, and import taxes. At the federal level, there's the Import Tax, IPI, and PIS/Cofins-Import; at the state level, ICMS. There are also customs broker fees, port or airport expenses, and charges like the AFRMM for ocean shipping. Many people only calculate the product and get a shock at the end. TF Con puts together a spreadsheet for you with the real cost of the cargo, from shipment to your door. The rates change by product and by current rules, especially with the tax reform in transition. Confirm the percentages with a TF Con accountant before placing the order.
Yes you can, and exporting services usually has a tax advantage. Selling outside Brazil is treated differently from selling here at home. For that, the contract and the payment in foreign currency need to be properly recorded. TF Con organizes the documentation, issues the correct invoice, and handles the foreign exchange closing together with the bank. That way your payment comes in clean and without headaches with the tax authorities. The rules and benefits vary depending on the type of service and the municipality. Confirm how your case is classified with a TF Con accountant.
Technically you can try on your own, but it rarely pays off. The process requires proving financial capacity, a digital certificate, and data that Receita Federal cross-checks. One mistake stalls everything and you lose time. TF Con already does this day in and day out: we put together the file, submit it, and follow the review until it's cleared. If Receita Federal asks for something, we respond for you. You save time and avoid rework. In the end, it's cheaper to have someone who knows the way than to learn by making mistakes with cargo stuck at the port.
Start by checking whether your company is ready to import. Before closing the deal, check three things: your business activity allows foreign trade, your Radar is active, and you know the total cost of the cargo. Only after that should you negotiate deadlines and quantities. TF Con does this check-up with you and points out what needs adjusting. We'd rather organize beforehand than put out fires later. Bring the proposal for a TF Con accountant to analyze. That way you close the deal with the real numbers in hand, with no surprises at customs clearance.
The most common issue is having your cargo held at customs. This happens when the product was misclassified (incorrect NCM code), a license was missing, or the tax was underpaid. Held cargo means expensive storage fees and fines. That's why TF Con checks the tax classification and licenses before shipment, not after. We anticipate what Receita Federal (Brazil's federal tax authority) will require so your goods flow smoothly. Prevention costs little; releasing held cargo costs a lot. If you have doubts about a specific product, talk to your TF Con accountant before buying.