{"id":44652,"date":"2025-07-23T08:00:06","date_gmt":"2025-07-23T11:00:06","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/?p=44652"},"modified":"2025-07-23T16:14:55","modified_gmt":"2025-07-23T19:14:55","slug":"federal-revenue-office-will-require-tax-regime-upon-opening-from-july-27-2025","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/federal-revenue-office-will-require-tax-regime-upon-opening-from-july-27-2025\/","title":{"rendered":"Federal Revenue Office will require tax regime upon opening from July 27, 2025"},"content":{"rendered":"

Starting July 27, 2025<\/strong>, entrepreneurs who wish to open a company in Brazil will need to inform, at the time of registration, which tax regime will be adopted<\/strong> \u2014 Simples Nacional (Unified System for the Payment of Taxes and Contributions by Small Businesses), Lucro Presumido (presumptive profit) or Lucro Real (taxable profit). The requirement is contained in Technical Note RFB\/COCAD No. 181\/2025<\/a>, which deals with the implementation of the AT Module <\/strong>in Redesim, a system that unifies the company formalization process in the country.<\/p>\n<\/div>

Until then, tax classification was a subsequent step to obtaining a CNPJ (National Corporate Taxpayer’s Register), done directly with the Federal Revenue Office. With the new system, this definition becomes mandatory even before the company formally exists, integrating it into the corporate formation process.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Early decision, with relevant impact<\/h2><\/div>

The choice of tax regime directly affects the tax burden, additional obligations and the required accounting model. Therefore, it is a decision that must be made based on technical criteria, with the support of an accountant or tax lawyer.<\/p>\n<\/div>

Now, this study needs to be carried out even before filing with the Commercial Board<\/strong> and officially reported in the CNPJ registration process. This requires a reorganization of legalization flows: the tax stage, which was later, becomes part of the initial stage of the company’s incorporation. It is also necessary to adapt the systems of federal, state and municipal agencies.<\/p>\n<\/div>

Choosing the right regime: more important than ever<\/h2><\/div>

With the advance requirement, errors in choosing the regime can result in significant tax losses, since the subsequent change involves additional procedures and, in many cases, can only be made in the following fiscal year. For companies with variable revenue forecasts, tight margins, or operating in regulated sectors, prior tax planning is essential to avoid surprises.<\/strong><\/p>\n<\/div>

Furthermore, foreign companies intending to operate in Brazil will need to include the definition of the tax regime as part of the initial legalization stage, something that until now was only dealt with after the CNPJ (National Corporate Taxpayer’s Register) was active.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

How to prepare?<\/h2><\/div>

The recommendation is that accountants, lawyers and those responsible for legalizing companies anticipate:<\/p>\n