Frequently asked questions about accounting for e-commerce and companies in Brazil

Yes. In most cases we can handle the process of opening the company (obtaining the CNPJ, the Brazilian company registration number), advising on the initial structure, business activities, tax classification and the other required procedures.

In some cases, especially when the company will be incorporated in another Brazilian state, we recommend opening it first with a local accounting firm in that region. Some procedures may require documents to be presented or filed in person, depending on the location and the government bodies involved.

Yes. We advise entrepreneurs who do not have a CNPJ yet and are structuring their first operation. Before opening the company, we assess the business model, the intended activities, how the company will sell and its growth plan.

The goal is to start with a structure that fits the current reality without ignoring how the company is expected to evolve.

Yes. We can guide the exit from MEI (Brazil's individual micro-entrepreneur regime) and the regularization of the company so that it operates under a corporate and tax structure suited to the new stage of the business.

The procedure, deadlines and costs depend on the company's registration status and the changes required. Before starting, we assess the situation and explain what will need to be done.

Yes. As needed, we can handle corporate and registration changes such as the company name, address, activities, CNAE codes and other changes to the company's structure.

The scope and price of the change are presented before the work begins.

Not necessarily. The legal name registered under the CNPJ can be different from the brand used commercially.

Trademark registration is a separate matter from incorporating or amending the company. When the company uses its own brand, the protection of that brand and the corporate structure of the CNPJ should be analyzed separately.

Yes. The CNAE codes (Brazil's classification of economic activities) and the corporate purpose should reflect what the company intends to do now and, when possible, the planned evolution of the business.

We do not recommend simply listing generic activities to try to cover any product. If a future activity is not properly covered by the existing structure, an amendment may be needed later.

First we need to understand what the company intends to sell, how it will sell and which activities it plans to carry out. Based on that, we assess the main CNAE, possible secondary CNAEs and the corporate purpose.

The more diverse the product categories, the more important it is to do this assessment before opening the company, to reduce the need for future amendments.

There is no single amount that works for every company. The share capital should be consistent with the reality and the planned structure of the business, considering the resources the partners actually intend to contribute.

When opening the company, we assess its model and recommend a composition consistent with the operation.

Depending on the activity, the municipality and the rules that apply to the property, it may be possible to use a residential address as the registered office. This must be validated before incorporation.

Using a residential address does not, by itself, mean that inventory has to be kept at that property. The logistics structure can be analyzed separately, according to the operation.

When the activity and the state require a State Registration (Inscrição Estadual) and a structure for issuing NF-e (Brazilian electronic invoices), we guide and carry out the steps that fall within the scope of opening and regularizing the company.

Procedures may vary by state, activity and type of operation.

Yes. As the company grows, changes its products or operations and develops a different cost and margin structure, it is important to reassess whether the current regime is still appropriate.

The analysis may involve Simples Nacional, Lucro Presumido and Lucro Real. Escalei does not suggest a migration simply because the company has grown: the recommendation must be based on the numbers and the real characteristics of the operation.

Yes. Ongoing monitoring makes it possible to follow the company's evolution and identify situations in which it may make sense to study a change of tax regime.

When there is an opportunity or a need, the analysis is based on facts, numbers and the structure of the operation before any recommendation is made.

There is no single answer. Whether Lucro Real is viable depends on each company's economic and tax structure.

Margin, expenses, tax credits, activity, products, interstate operations and the way the company operates are some of the factors that need to be analyzed before deciding.

Yes. Tax guidance can cover these codes and rules according to the company's products, operations and tax classification.

In a more complex operation, the analysis needs to consider the operation as a whole, not just an isolated code.

Yes. Interstate operations may require different analyses depending on the product, NCM, state of origin, state of destination and the characteristics of the sale.

That is why companies selling to different states need a tax structure consistent with how the business actually works.

The monthly tax routine covers the recurring activities contracted and the normal treatment of the company's operations.

One-off analyses or reviews that require significant additional work — especially specific studies, regularizations, tax planning, tax credit recovery or situations outside the routine — may be treated as extraordinary services, always with a quote and prior approval.

When a tax need becomes part of the company's permanent routine, it can be incorporated into the monthly scope, according to the volume and complexity of the operation.

Yes. We work with companies with nationwide operations and analyze the tax particularities of sales to different states.

The greater the variety of products, destinations, documents and applicable rules, the more complex the accounting and tax work tends to be.

Yes, we can support companies that plan to move into import operations. The preparation should consider the activity, the tax structure and the moment when importing actually becomes part of the operation.

Direct import processes and other more complex demands may require extraordinary work or an adjustment of the service scope, depending on the case.

Yes. Escalei works with companies that sell through different channels, including their own online store, marketplaces, direct sales and B2B.

The analysis considers the operation as a whole, not just the platform used to make the sale.

Yes. Escalei works with companies operating in the B2B model, including operations that sell to customers in different Brazilian states.

In nationwide B2B operations, we assess invoice volume, states served, product profile, inventory, staff, ERP, financial structure and other elements that affect tax and accounting complexity.

Yes. A company can have different sales channels simultaneously. The analysis covers the complete operation, considering the rules and characteristics of each channel and each type of customer.

Yes. Escalei can serve companies that manufacture, distribute or sell their own products and also sell online, provided the activity and complexity are within the scope of our services.

Yes. We can guide the initial structure of a company for a goods trading operation that uses Amazon FBA, considering the activity, tax regime and tax requirements of the operation.

Escalei handles the accounting and tax side. Logistics and the technical setup inside Amazon remain the responsibility of the client and the respective suppliers and platforms.

This structure may be possible, depending on the activity, the municipality, the address and the type of operation. Using a residential address as the registered office and the logistics of the inventory need to be analyzed separately.

In FBA operations, inventory can be sent to Amazon's logistics structure, but the tax rules that apply to moving the goods must be analyzed according to the operation.

Yes. The number and complexity of products are part of the analysis of the operation.

The volume of tax and accounting information also shapes the service structure and, in larger operations, may affect the contracted fee.

Yes. Holding its own inventory is part of the analysis of the operation and may increase complexity depending on volume, product variety, distribution centers and the movements involved.

A good ERP helps organize finances, inventory, orders, sales and tax documents, especially when the operation has several channels.

The choice of system depends on the company's reality. Escalei can work with different ERPs, as long as the information needed for the accounting and tax routine is provided correctly.

Yes. We can work with companies that use different management systems and operating platforms.

Escalei provides the accounting and tax guidance and information the operation needs, but does not act as an implementation or technical support company for the system.

Escalei defines the tax criteria and provides the information needed for the setup, according to the operation and the products.

The technical configuration inside the ERP, operational product registration and integrations with marketplaces or other systems are not part of the implementation carried out by Escalei.

As an operational reference, we use a structure of up to approximately 2,000 entries, considering outgoing invoices, sales, returns, cancellations and other data processed in the routine.

This number is not an automatic price table. When volume significantly exceeds the structure considered in the service, we analyze what is being processed and, if necessary, adjust the fee to match the additional work.

The monthly fee covers the routine of the contracted operation, including accounting, tax and payroll bookkeeping, calculation of recurring taxes, ancillary tax obligations, payroll and regular support.

The exact scope may vary according to the tax regime, the type of company and the complexity of the operation.

Yes. Calculating recurring taxes, such as the DAS (the unified monthly tax payment under Simples Nacional), and the related obligations is part of the contracted tax routine, according to the company's regime and operation.

Yes. Tax documents and information about the operations are part of the routine needed for correct bookkeeping and monitoring of the company.

Issuing invoices and managing them operationally may depend on the ERP and the structure adopted by the client. Escalei does not carry out technical implementation of the system.

Yes. We recommend keeping a bank account exclusively for the legal entity and avoiding mixing personal transactions with the company's.

This organization makes financial control, bookkeeping and future analyses of margin, profitability and tax regime easier.

Yes. Sales with a tax invoice, documented purchases, proven expenses and organized bank transactions are essential for reliable accounting and for future analyses of the company.

Escalei can cover these areas according to the contracted scope. Labor and payroll services become part of the routine when the company has employees and according to the services contracted.

Regular support is part of the contracted routine. The company can send its day-to-day questions and requests through the support channels agreed with the team.

Requests that require special work outside the routine may be treated as extraordinary services.

Yes. The company can start without employees and add payroll later as the operation evolves.

Adding employees may lead to an adjustment of the monthly fee according to the number of people and the work involved.

No. Revenue is just one indicator. The fee is mainly influenced by the complexity and volume of work, such as the number of invoices, employees, CNPJs, marketplaces, bank accounts, volume of XML files, ERP, interstate operations, ICMS-ST, DIFAL, imports, distribution centers and other characteristics of the company.

The monthly fee may be adjusted mainly when there is a permanent or significant change in the company's structure, such as a change of tax regime, hiring employees or a significant increase in data volume and operational complexity.

The adjustment is not automatic based on revenue. When it is necessary, it is presented with the justification and its relation to the additional work.

The monthly fee covers the routine of the contracted operation: accounting, tax and payroll bookkeeping, calculation of recurring taxes, ancillary tax obligations, payroll and regular support.

Extraordinary services are one-off tasks that require additional effort, such as responding to tax audits and notices, reviews for labor lawsuits, regularization of previous periods, tax planning, tax credit recovery, implementation of an ERP or a new marketplace, and extraordinary reconciliations.

These services are quoted and only carried out after the client's approval.

When an increase in volume or complexity becomes permanent — for example revenue, employees, invoices, CNPJs, marketplaces or imports — the monthly fee may be adjusted, always with justification.

See the details on the Services page (in Portuguese).

We do not charge simply per sale. The assessment considers the total volume of work and the data that needs to be processed.

In a service structure, we use as a reference up to approximately 2,000 entries, considering outgoing invoices, sales, returns, cancellations and other data. Above that, we analyze the operation and, if the additional volume requires more work, the monthly fee may be adjusted.

The price depends on the type of procedure, the state and the structure required. In proposals for opening or regularizing a company, we state the total price and what is included before the work begins.

When there are government fees or third-party costs not included in the price presented, they must also be disclosed in advance.

The digital certificate may be part of the company setup package, depending on the proposal. When it is included, this is stated expressly in the quote.

A partner's personal digital certificate, when required for a specific procedure, is a different matter from the company's digital certificate.

As a rule of our service, the personal gov.br password (the Brazilian government's online access account) should not be shared. When a procedure requires the partner's authentication, signature or authorization, access can be performed by the account holder or through the appropriate representation or power of attorney mechanism, depending on the procedure.

The correct approach depends on the specific service being carried out.

There may be annual or recurring municipal fees and other obligations specific to the municipality, activity or state. These amounts are not universal and may vary according to the company's location.

That is why, before opening the company, we disclose the costs identified for the chosen structure.

Yes. Escalei works with companies that already have another accountant and want to transfer their accounting.

The process is guided so that information and responsibilities are transferred in an organized way.

Yes. Escalei can serve companies from other Brazilian states, including companies already incorporated that want to transfer their accounting.

To incorporate a new company outside São Paulo, we advise the client to consider opening it first with an accounting firm in their own region when in-person procedures are required. After opening and regularization, the accounting can be transferred.

No. Escalei does not charge a 13th monthly accounting fee.

The company is served within Escalei's technical structure, with professional responsibility and monitoring according to the contracted service.

The service format and support channels are presented during the engagement process and may vary according to the operation and the contracted scope.

As a rule, yes. The CPF (Cadastro de Pessoas Físicas, Brazil's individual taxpayer number) is required for individual partners of a Brazilian company, including foreigners who live abroad.

Obtaining the CPF is handled by immigration lawyers who partner with Escalei, and we put the client in touch with them. Escalei does not provide this service directly.

When a partner or the administrator lives abroad, it is usually necessary to appoint an attorney-in-fact (procurador) resident in Brazil, with powers defined in a power of attorney. If the administrator lives abroad, the power of attorney must include the power to receive legal summons and notices on their behalf.

Escalei can assess the possibility of providing the attorney-in-fact. This depends on the scope and the needs of each client, and the attorney-in-fact's powers are limited to what is defined in the power of attorney and the contract.

Escalei does not provide a fiscal address. We put the client in touch with partner coworking spaces that offer an address for the company's registered office or fiscal domicile.

Whether an address is suitable depends on the activity and the municipality's rules, and it must be validated before incorporation. Using a fiscal address does not mean inventory is kept at the same location: logistics are analyzed separately.

No. Escalei is an accounting firm. Our role is opening the company and structuring its accounting and tax side, bookkeeping and tax compliance after incorporation.

Immigration matters, obtaining a CPF, visas and other legal matters are handled by partner lawyers, and we put the client in touch with them when necessary.

Yes. Once incorporated and regularized, with a CNPJ and, when the activity requires it, a State Registration and the setup to issue NF-e, the company can sell through its own online store and marketplaces like any Brazilian company.

Escalei specializes in accounting for e-commerce and marketplaces. Registration and account approval on each platform follow that platform's own rules.

Yes. Escalei provides support in Portuguese and English, including for foreign entrepreneurs who are setting up their operation in Brazil.