New requirement can wage the opening of companies, says expert

Those who want to start a company in Brazil now need to make a strategic decision even before they formally exist: choose the tax regime. Since July 27, 2025, it has been mandatory, at the time of registration of the CNPJ, the definition by category as national simple, presumed profit, real profit or some of the new models provided for in the tax reform. Otherwise, the CNPJ will not even be issued.

The requirement is part of the new Module AT (Work Environment) of REDEMIM, Business Registration Integrated System, and is foreseen in the Federal Revenue No. 181/2025 note. The idea, according to the tax authorities, is to standardize registrations, avoid errors and align data among public agencies.

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But in practice, experts warn of immediate side effect: the opening of companies can be fought by errors in filling or the mistaken choice of the regime, with especially heavy impacts on micro and small businesses.

“Now the entrepreneur must choose the tax regime even before the company actually exists. Without it, the system does not release the CNPJ,” explains Ana Carolina Scafuro, a lawyer specializing in corporate law and contracts at Jlegal office. “This requires a careful previous analysis and brings risks if done without planning.”

More bureaucracy

For experts, the new rule also has its good side. The obligation of early choice can avoid errors in the tax framework and force a more strategic tax planning, especially for those who want to choose Simples Nacional – a model that usually offers advantages to small businesses.

“With the definition of the regime at the beginning, there is a greater standardization and the subsequent divergence between registration data and the tax model in fact,” says Ana Carolina.

But the warning of course: bureaucracy has increased, and the risks also

The obligation, however, also reduces the flexibility for corrections and requires the entrepreneur to be clear about his estimated revenue, margins and fiscal obligations right away. This can become a problem for business early or without access to a specialized consultancy.

“Errors in choosing the regime can generate consequences such as excessive taxation, fines or even make the business model unfeasible. In addition, there is a risk of technical failures in the new system prevent registration or generate improper refusals,” says the lawyer.

Entities such as Fenaju, Fenacon and Redesim’s state networks also warn of the possibility of delays in the issuance of CNPJs, overload on commercial joints and increased legal uncertainty, especially during the first months of implementation of the AT module.

How to prepare?

Given the changes, the expert’s recommendation is: No one should try to start a company without first consulting a tax accountant or lawyer.

For entrepreneurs:

• Consult a previously accountant or tax accountant;
• Make simulations based on estimated billing and type of activity;
• Include tax planning in the business plan stage.

For accountants and consultancies:

• Update their internal flows to consider the obligation to choose the regime’s prior choice;
• Test the new RedeSim system and prepare explanatory materials for customers.

For commercial joints:

• The joints will have to adapt their validation systems and flows according to the new revenue guidelines by July 26;
• Technical interoperability will be essential so that the process does not lock the tip.