Tax delinquency and legal certainty in the corporate environment Tax delinquency has always been present in the daily reality of Brazilian companies, whether as a reflection of economic crises or as the result of occasional cash flow difficulties. In recent years, however, the State has adopted a more active stance in combating the strategic use of tax nonpayment as a business model. In this context, the recent enactment of Complementary Law No. 225/2026, which established th

The growing digitalization of sales has led thousands of Brazilian companies to adopt marketplaces as their main sales channels. Convenience, broader reach, and reduced operating costs have made these platforms indispensable for businesses of all sizes. However, along with the benefits, relevant tax challenges emerge—especially within the scope of the Simples Nacional regime. In July 2025, Solution for Consultation DISIT/SRRF05 No. 5007, published in the Federal Official Gaze

1. A New Chapter in Real Estate Taxation The 2025 tax reform, implemented by Complementary Law No. 214, redesigned the foundations of taxation on goods and services in Brazil. Among its many changes, one of the most significant impacts falls on real estate leasing and sales transactions carried out by individuals — which, under certain circumstances, are now subject to the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS). Traditionally, property rent

Brazil is entering a new tax era, and businesses must prepare for the changes that will take effect on January 1, 2026 . Meta — owner of...

In the Brazilian business environment, managing how partners are compensated is crucial for financial health and long-term strategy. A...

The Corporate Challenge of Commission Management   In today's dynamic business environment, variable compensation management represents...

Attention property owners! Brazil’s new tax reform changes how individuals are taxed when renting or selling real estate. Depending on...

If your company won a tax refund lawsuit in Brazil, be aware: the STJ ruled that the full tax credit compensation must be completed...

Bitcoin & Crypto: Are You Compliant with Tax Rules? Crypto investments like Bitcoin are booming in Brazil. But many investors forget an...

Are you receiving goods without asking for an invoice? That could cost you If your company is buying goods without requiring an inbound...

Did you know that installing a tax debt  can restart the statute of limitations period ? Many taxpayers choose to settle debts with the...

Medical clinics that provide hospital-type services , such as anesthesia and surgical procedures, are legally entitled to apply reduced...

The recent approval of the Tax Reform in Brazil, through Constitutional Amendment No. 132/2023, was regulated by Complementary Law No....

The recent approval of the Tax Reform brought significant changes to the mushroom farming sector in Brazil. Thanks to collaborative...

10% service charges in bars/restaurants may not be taxable under Presumed Profit. SEI Opinion 129/2024 backs it. In Simples, it’s debatable!