{"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":"2026-08-05T16:02:02","modified_gmt":"2026-08-05T19:02:02","slug":"federal-revenue-office-will-require-tax-regime-upon-opening-from-july-27-2025","status":"publish","type":"post","link":"https:\/\/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, 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

 <\/p>\n

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

 <\/p>\n

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

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

 <\/p>\n

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

 <\/p>\n

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

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. <\/p>\n

 <\/p>\n

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

 <\/p>\n

How to prepare?<\/h3>\n

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

    \n
  • Carrying out tax studies prior to incorporation;<\/li>\n
  • Updating internal systems and processes; and<\/li>\n
  • Restructuring customer service so that the regime definition is done safely and within the new required deadline.<\/li>\n<\/ul>\n

     <\/p>\n

    Companies planning to open multiple branches or CNPJs should adjust their schedules from now on, considering this new point of attention at the beginning of the operation.<\/p>\n

     <\/p>\n

    PLBrasil Paralegal <\/strong>is prepared for the new stage of business legalization with the inclusion of the tax regime in the initial registration. With experience in opening companies in all states, we offer document analysis and process management in compliance with the new Federal Revenue Office requirements. <\/p>\n

    \n

     <\/p>\n

     <\/p>\n

    Under the new rules, advance tax planning is essential. Rely on our expertise to make the right decision. <\/span><\/p>\n<\/div>\n

    \n

     <\/p>\n

     <\/p>\n

    Under the new rules, advance tax planning is essential. Rely on our expertise to make the right decision. <\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Starting July 27, 2025, entrepreneurs who wish to open a company in Brazil will need to inform, at the time of registration, which tax regime will be adopted \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, which deals with the implementation of the AT Module in Redesim, a system that unifies the company formalization process in the country.   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.   Early decision, with relevant impact 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.   Now, this study needs to be carried out even before filing with the Commercial Board 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.   Choosing the right regime: more important than ever 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.   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.   How to prepare? The recommendation is that accountants, lawyers and those responsible for legalizing companies anticipate: Carrying out tax studies prior to incorporation; Updating internal systems and processes; and Restructuring customer service so that the regime definition is done safely and within the new required deadline.   Companies planning to open multiple branches or CNPJs should adjust their schedules from now on, considering this new point of attention at the beginning of the operation.   PLBrasil Paralegal is prepared for the new stage of business legalization with the inclusion of the tax regime in the initial registration. With experience in opening companies in all states, we offer document analysis and process management in compliance with the new Federal Revenue Office requirements.     Under the new rules, advance tax planning is essential. Rely on our expertise to make the right decision.     Under the new rules, advance tax planning is essential. Rely on our expertise to make the right decision.<\/p>\n","protected":false},"author":2,"featured_media":44662,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51],"tags":[944,1078,1141,918,1137,1138,1139],"class_list":["post-44652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-services","tag-compliance","tag-contabilidade","tag-fiscal-strategy","tag-paralegal","tag-state-registration","tag-tax-planning","tag-tax-system"],"yoast_head":"\nThe tax regime must be determined when the company is established<\/title>\n<meta name=\"description\" content=\"Learn how the tax system will affect the process of starting a business in Brazil beginning in July 2025 and the associated tax obligations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plbrasil.com.br\/en\/federal-revenue-office-will-require-tax-regime-upon-opening-from-july-27-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Federal Revenue Office will require tax regime upon opening from July 27, 2025\" \/>\n<meta property=\"og:description\" content=\"Learn how the tax system will affect the process of starting a business in Brazil beginning in July 2025 and the associated tax obligations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/plbrasil.com.br\/en\/federal-revenue-office-will-require-tax-regime-upon-opening-from-july-27-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Grupo PLBrasil - 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