Accounting, Fiscal and Tax services for your company across the entire American continent.

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

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

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

The basics are simple. You need a CPF (individual taxpayer ID), an ID document, proof of address, and the definition of the company's address. Then comes choosing the name, the activities (the CNAEs, or business activity codes), and the type of company. If there's a partner, each one sends the same documents. TF inter puts together a tailored list for your case, because people doing business across countries almost always need extra paperwork, such as a power of attorney for a representative in Brazil. We review everything before filing, so the process doesn't get stuck over a small detail.

The cost has two parts. One is the government fees, such as registration with the Junta Comercial (Board of Trade) and licenses, which vary by state and by activity. The other is the accounting service that handles the process. These amounts change frequently, so the right move is to confirm the current amount with TF inter's accountant for your case. We provide a clear quote, with no surprises. Since we serve clients in several countries across the Americas, we already explain the costs with people who send money from abroad to invest here in mind.

It depends on the state, the type of company, and the licenses the activity requires. Some registrations come through quickly; others require approvals that take more days. Since deadlines change depending on the agency, the ideal thing is to confirm the current timeframe with TF inter's accountant for your city. What we guarantee is speed: we submit the right documents the first time, with no back and forth. For those outside Brazil with a client waiting, this care saves weeks of delay at the start of the business.

It goes like this. First, we choose the type of company and the activities. Then we define the name and draw up the articles of association. Next we file with the Junta Comercial and obtain the CNPJ. Finally come the municipal and state registrations and the licenses, if the activity requires them. TF inter guides each stage for you and lets you know when something is needed. You don't have to know the procedures by heart. Just answer our questions, even from another country, and watch the company come to life.

Both are possible, but with rules. Many cities allow using a home address for certain activities, especially services. Others require a commercial location or won't grant the license in a residential area. For those living outside Brazil, this address deserves extra attention. TF inter checks the rules of your city before registering and suggests the best option, including a fiscal address when it makes sense. The idea is to avoid problems with the city government down the road and keep your company 100% compliant.

You can resolve it without returning to Brazil. The CNPJ becomes inactive (inapto) when the company fails to file mandatory declarations for an extended period. TF inter serves you by video, whether you're in Chile, Mexico, or the United States. We identify what's outstanding and file the missing declarations. As soon as the omissions are regularized, the Receita Federal (Federal Revenue Service) usually reactivates the CNPJ automatically, within a few business days. You follow everything online, in your own time zone. This is common among people running businesses across the Americas who left their company idle here. We organize it and give you back your active CNPJ.

These are different situations. Inactive (inapto) is when the company failed to file mandatory declarations for an extended period. Suspended is usually something temporary, tied to some pending issue or inconsistency in the registration that needs adjusting. Closed (baixado) is the CNPJ terminated for good, which ceases to exist. Each one requires its own path to fix. TF inter looks at the real status of your CNPJ, explains in simple words where it stands, and tells you what to do. That way you don't waste time addressing the wrong problem, wherever you are on the continent.