Dormant Companies Obligations in Brazil

One of the most important points to record is the tax obligations to be fulfilled in Brazil even for a company without movement.
As we know, Brazil has three spheres of administration: Federal, State and Municipal.

I list below the obligations that must be delivered by companies without movement:

ECF - Federal Declaration - Annual Submission - Mandatory for all companies - Fine equivalent to 0.25%, per calendar month.

ECD - Federal Declaration - Annual Delivery - Mandatory for all companies - fine equivalent to 0.5% of gross revenue.

DCTF WEB - Federal Declaration - Monthly Submission - Mandatory for all companies - Fine of R$200.00 for DCTF Web without movement, and R$500.00 in other cases.

E-Social - Federal Declaration - Monthly Delivery - Mandatory for all companies - Fine of 2% per calendar month or fraction thereof.

EFD-Reinf - Federal Declaration - Monthly submission - Mandatory for all companies - Fine of 2% per calendar month or fraction thereof.

SPED Contribution - Federal Declaration - Monthly Delivery - Mandatory for Presumed / Real Profit companies - Fine equivalent to 0.02% (two-hundredths of a percent) per day of delay.

EFD ICMS IPI (SPED FISCAL) State Declaration - Monthly Delivery - Mandatory for Presumed / Real Profit companies - Fine equivalent to 0.02% (two-hundredths of a percent) per day late.

DEFIS: Federal declaration - Annual submission - Mandatory for Simples Nacional companies - No fine, only blocking of declarations for the following year.

TFE - TAXA DE FISCALIZAÇÃO DO ESTABELICIMENTO (ESTABLISHMENT TAX) - Annual fee - Municipal - non-payment of the TFE may result in a fine for late payment, blocking of the issue of invoices and registration as an Active Debt.

Regarding the compulsory fees, we have the City Hall License Fee and the Union Contribution. Each of these obligations refer to obligations to the Municipality, State or Federation. I cannot fail to inform you that non-compliance leads the company to penalties.
We must also remember the need for an updated Digital Certificate for the delivery of the aforementioned obligations.

We will be glad to discuss these topics!

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+55 11 99790-7405
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