Nota Fiscal: Brazil's Mandatory Electronic Invoice
Brazil's Nota Fiscal Eletronica has been mandatory since 2008 for every CNPJ selling goods or services, regardless of tax regime.
Ler artigo →Accounting in Brazil
An independent English-language guide to accounting and taxes in Brazil: the Simples Nacional, Lucro Presumido and Lucro Real regimes and how companies are taxed.
Lucro Real: Taxation on Actual Net Profit in Brazil
Lucro Real taxes a Brazilian company on its actual net profit: IRPJ 15% plus a 10% surtax, CSLL 9% and non-cumulative PIS/COFINS. Mandatory above R$78 million.
Ler artigo →Lucro Presumido: The Presumption Percentage by Activity
Lucro Presumido taxes a presumed margin, not real profit: 8% for commerce, 32% for most services, 1.6% for fuel resale — capped at R$ 78 million a year.
Ler artigo →What Taxes Will My Brazilian Company Pay?
What taxes will my Brazilian company pay? It depends on the tax regime — one monthly DAS under Simples Nacional, or separate taxes above R$ 4.8 million.
Ler artigo →Service Company Tax in Brazil: How Much You Pay
A service company's tax in Brazil starts at 6% in the Simples Nacional (Anexo III) and depends on the regime and the Fator R. See the rates by regime.
Ler artigo →Business Taxes in Brazil: Simples, Presumido and Real
Companies in Brazil choose one of three tax regimes: Simples Nacional (to R$ 4.8M), Lucro Presumido (to R$ 78M) or Lucro Real. How each one taxes you.
Ler artigo →