Tax-regime review checklist — 2026

For each stage, record the period, documents received, responsible party, target date and remaining issues. Check completion only after the information has been validated.

1. 1. Current information

   • What was average monthly revenue in the last 12 months?
   • Which regime does the company currently use?
   • When were regimes last compared formally?
   • Does the activity classification match the actual operation?
   • Were activities changed or added in the last year?

   Responsible party / date / outstanding matters:

2. 2. MEI: points to review

   • What is projected annual revenue, allowing for the proportional opening-year limit?
   • Is revenue approaching the general R$81,000 annual MEI limit?
   • Will the business employ more than one person?
   • Is the activity still permitted for MEI?
   • Do transactions with companies require review of invoicing, withholding or state-tax treatment?

   Responsible party / date / outstanding matters:

3. 3. Simples Nacional

   • Which annex applies to each activity: I, II, III, IV or V?
   • Does eligible payroll including owners’ remuneration reach 28% where Fator R applies?
   • Is Fator R monitored over the appropriate moving period?
   • Is revenue within the state sublimit applicable to the case?
   • Are there substitution-tax, import or special state-regime operations?

   Responsible party / date / outstanding matters:

4. 4. Lucro Presumido

   • How does actual margin compare with the presumed base applicable to the activity and tax?
   • Are distributions supported by accounting and the current tax review?
   • Would relevant PIS/Cofins credits affect a Lucro Real comparison?
   • Is the operation mainly services with a relatively small payroll?
   • Do the revenue and activity permit Lucro Presumido?

   Responsible party / date / outstanding matters:

5. 5. Lucro Real

   • Does revenue require Lucro Real under the applicable rules?
   • Does the activity itself require Lucro Real?
   • Are there accumulated tax losses that need assessment?
   • Does the supply chain generate relevant eligible credits?
   • Are accounting and tax processes ready for the applicable ECF, ECD and EFD obligations?

   Responsible party / date / outstanding matters: