Brazil: Latin America's Largest Economy

Brazil's multi-layered tax system makes regime selection decisive. We compare the simplified Simples Nacional for smaller companies against Lucro Presumido and Lucro Real, modelling the outcome against your turnover and margins. We map IRPJ and CSLL corporate taxes, state-level ICMS, municipal ISS and the federal PIS and COFINS contributions, and prepare you for the transition timetable of the consumption tax reform introducing CBS and IBS.

Capital brought into Brazil must be electronically registered with the Banco Central do Brasil as foreign direct investment; this registration is what legally enables future profit remittance and capital repatriation. We manage the filing, the foreign exchange contracts and the opening of your corporate bank account, and integrate Pix instant payments, boleto bancário and instalment collection into your finance stack.

Importing into Brazil requires RADAR authorisation, which grants access to the Siscomex trade system. We prepare the application, determine the appropriate limit category and manage declarations through the Portal Único. We provide a full landed cost analysis covering NCM classification, the Mercosur common external tariff, import duty and the ICMS arising on importation, and plan shipments and bonded warehousing via the ports of Santos and Itajaí.

We open and run your storefronts on Mercado Livre, Amazon.com.br, Magalu, Shopee and Americanas, covering listings, pricing and campaign management. We integrate the payment methods Brazilian consumers expect: instalments (parcelamento), Pix and boleto. We build nationwide delivery and returns through Correios and private carriers, and produce Brazilian Portuguese product content and SEO with local writers.

Employment in Brazil is governed in detail by the CLT labour code, and the labour courts are notably active. We draft compliant contracts, handle eSocial reporting, and calculate FGTS severance fund contributions, the thirteenth salary, holiday bonus and social security charges correctly. We support recruitment, payroll administration and the design of HR policies that materially reduce litigation risk.

We handle VITEM investor visa applications and residence permits granted under the CNIg resolutions to foreign nationals who capitalise a Brazilian company, including the special category with a lower investment threshold for innovative and technology-driven ventures. We complete Polícia Federal registration and CRNM migration card issuance, arrange intra-company transfer permits, and plan family reunification and the path to permanent residence.

Brazil varies sharply by region, so we prepare separate demand and pricing studies for São Paulo, Rio de Janeiro, the South and the Northeast. We register your trademark with the INPI and protect your intellectual property, and implement a compliance programme for the LGPD data protection law and ANPD guidance. We also support distributor selection and negotiations with local partners.