Accounting and compliance
An importer's bookkeeping has extra obligations a domestic-only company does not carry: IPI equiparado, NF-e on every entry, and SPED reporting tied to the customs declaration. This runs that, on an ongoing basis.
Who this is for
A Brazilian entity, already importing or about to start, that needs ongoing bookkeeping and tax compliance run correctly from the first import declaration rather than caught up after an audit flags a gap.
The problem this solves
An importer's accounting carries obligations a purely domestic company does not: IPI equiparado on resale, an NF-e for every entry tied to the customs declaration, and SPED digital reporting that has to reconcile against what Siscomex already recorded. A generalist accountant unfamiliar with the import side can get a domestic company's books right and still miss the import-specific requirements, which surface as a discrepancy at audit rather than as an error caught in the month it happened.
What we do
- Set up bookkeeping against the import-specific requirements: IPI equiparado treatment, NF-e issuance on entry, and the SPED reporting structure.
- Compare Lucro Presumido and Lucro Real against your actual revenue and margin to recommend a tax regime.
- Run monthly bookkeeping and filings on an ongoing basis.
- Prepare annual obligations and coordinate corporate tax and dividend calculations for the entity.
Deliverables
A bookkeeping setup aligned to import-specific reporting, a tax regime recommendation in writing, and ongoing monthly filings once the engagement starts.
Timeline
Timeline is set in the written quote after the diagnostic call.
What we need from you
The entity's CNPJ, expected import volume and frequency, and current financial statements if the entity has already been operating.
Price
From USD 1,000 as an individual service, or included in the full-cycle package; see pricing. This is typically an ongoing engagement rather than a one-off fee; the written quote states which.
Who does the work
An accountant registered with the CRC runs the bookkeeping and filings; our desk coordinates the setup and stays the point of contact.
Sources
- Simples Nacional closed to a company with foreign participation: Lei Complementar 123/2006, article 3 §4, items I-II, confirmed on planalto.gov.br, primary.
- IPI equiparado (importer treated as an industrial establishment on resale): Lei 4.502/1964 article 4 I, and RIPI (Decreto 7.212/2010) article 9 I, primary.
- SPED reporting tied to the customs declaration: general reference, gov.br/receitafederal, primary.
- Price, USD 1,000 as an individual service: our own fee, confirmed 24 September 2026, see pricing.
This page describes a paid service. Tax regime recommendations follow from your specific numbers; we do not quote a regime's saving before seeing them.
Facts checked 24 September 2026.
Frequently asked questions
What tax regime should my Brazilian entity use?
It depends on revenue, margin structure and activity, and the right answer for an importer is not automatic. Simples Nacional is closed to a company with foreign participation under LC 123/2006, which rules out the option most small domestic companies default to. We compare Lucro Presumido and Lucro Real against your actual numbers rather than picking the regime that is simplest to explain.
What is IPI equiparado and why does it matter for an importer?
An importer is treated as equivalent to an industrial establishment for IPI purposes on resale, which means IPI applies again at the point of domestic sale, on top of the charge already paid at import. Missing this in the accounting setup understates tax liability from the first invoice out.
Do you file our ongoing tax returns?
Yes, through our accountant partner registered with the CRC: monthly and annual filings, the SPED reporting an importer's declarations feed into, and corporate tax and dividend calculations.
Is this the same as company set-up?
No. Company set-up gets the entity registered; this is the ongoing bookkeeping and compliance work once it is operating and importing regularly. Most clients start this once the first shipment has cleared.
Work the Brazilian side of your deal with us
We are based in Rio de Janeiro. Send us the specifics and we will tell you where things stand before you commit.