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Ease of Doing Business in

Brazil

Brazil Download Profile (2069.9KB, pdf)
Region Latin America & Caribbean
Income Category Upper middle income
Population 207,847,528
GNI Per Capita (US$) 9,850
City covered São Paulo , Rio de Janeiro

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 123 121 down
2
56.53 56.60 down
0.07
Starting a Business 175 174 down
1
65.04 64.20 up
0.84
Dealing with Construction Permits 172 170 down
2
51.28 51.27 up
0.01
Getting Electricity 47 39 down
8
81.23 82.32 down
1.09
Registering Property 128 130 up
2
52.62 52.64 down
0.02
Getting Credit 101 97 down
4
45.00 45.00
-
Protecting Minority Investors 32 30 down
2
65.00 65.00
-
Paying Taxes 181 181
-
33.03 33.12 down
0.09
Trading across Borders 149 150 up
1
55.57 54.20 up
1.37
Enforcing Contracts 37 45 up
8
67.41 65.55 up
1.86
Resolving Insolvency 67 60 down
7
49.15 52.68 down
3.53

Positive=Doing Business reform making it easier to do business. Negative=Change making it more difficult to do business.

Viewing the data for

DB 2017 DTF (% points): 59.78

DB 2016 DTF (% points): 59.83

Change in DTF (% points): down0.05

Standardized Company
Legal form: Sociedade Limitada
Paid-in minimum capital requirement: BRL 0
City:
Indicator São Paulo Latin America & Caribbean OECD high income
Procedure – Men (number) info_outline 11.0 8.3 4.8
Time – Men (days) info_outline 101.5 31.6 8.3
Cost – Men (% of income per capita) info_outline 4.1 31.5 3.1
Procedure – Women (number) info_outline 11.0 8.3 4.8
Time – Women (days) info_outline 101.5 31.6 8.3
Cost – Women (% of income per capita) info_outline 4.1 31.5 3.1
Paid-in min. capital (% of income per capita) info_outline 0.0 2.3 9.2
  • No. Procedure Time to Complete Associated Costs
    1

    Check company name with JUCESP

    Agency: Commercial Registry

    The name can be searched online at: www.jucesponline.sp.gov.br
    Less than one day (online procedure) no charge
    2

    Pay registration fees

    Agency: Commercial Bank

    Entrepreneurs choose whether to pay at any commercial bank or at the bank window/agency located inside the commercial registry. A receipt of payment must be obtained for use in Procedure 3.
    1 day fees included in procedure 3
    3

    Register at JUCESP to obtain CNPJ, INSS and NIRE and register with ICMS

    Agency: Commercial Registry, Federal Revenue and State Treasury Affairs of the State of São Paulo (SEFAZ-SP)

    With the systems of the State Treasury Affairs of the State of São Paulo (SEFAZ-SP) and the Federal Revenue Department now synchronized, the issuance of the CNPJ (National Corporate Taxpayer Registry), INSS (National Institute of Social Security), the NIRE (Register of Enterprises State enrollment) and the ICMS are performed at the same time.

    With the partnership between the Federal Revenue Department and the Commercial Registry the procedures to obtain the authorization to enroll before the Treasury Affairs of the State of São Paulo (SEFAZ-SP) and the CNPJ are made prior to the filing of the Articles of Association with the Commercial Registry.

    For registering a company before the Institute of Social Security (INSS), it is necessary to present to the INSS the company's Articles of Association registered before the Register of Commerce of State of São Paulo and the CNPJ Certificate. After the enrollment registration, the contributor has 24 hours to make any cadastral amendment online.

    Since the enactment of Ordinance CAT 14 (2013), in São Paulo the registration through ICMS (a VAT Brazilian states on the circulation of goods and provision of interstate and inter-municipal transportations services) is made through the Data Generator Program (PGD - Programa Gerador de Dados) and simultaneously with the procedures to obtain the NIRE and CNPJ at JUCESP. This procedure may demand an inspection by the Tax Authorities to verify the conditions of the establishment.
    7 days
    R$150,36 registration + R$110,8 (expediting fee)
    4

    Register with the Municipal Taxpayers’ Registry (Secretaria Municipal de Finanças) of the City of São Paulo

    Agency: Municipal Taxpayers’ Registry

    The municipal taxpayer enrollment is made through an electronic form that is filled online on the website of the City Hall (www.prefeitura.sp.gov.br). After filling and sending the electronic form, the registration protocol ("Protocolo de Inscrição") shall be printed, signed by the legal representative and delivered in a 30 days period at "Praça de Atendimento da Secretaria de Finanças" with the requested documents.
    1 day no charge
    5

    Apply and obtain digital certification (token) for the use of e-invoice

    Agency: Municipal Taxpayer's Registry (Prefeitura da Cidade de São Paulo)

    The costs involved in the obtainment of digital certification may vary according to the accredited certifying chosen by the applicant. The information on how to obtain a token is available at http://www.receita.fazenda.gov.br/dvssl/atbhe/falecon/comum/asp/formulario.asp?topico=172
    2 days The cost may vary from R$ 450.00 to R$ 600.00
    6

    Apply to the municipality for an operations permit (auto de licença de funcionamento)

    Agency: Municipality

    This document authorizes the operation of commercial, industrial, institutional, service, and similar activities required by the interested.

    It is necessary to present the following documents: (i) The standardized requirement, duly filled and containing its objective identification; (ii) Operation enquiry term; (iii) A copy of the property title; (iv) A copy of the legal entity’s constitutive act; (v) Specific documents according to the nature of the intended use (Article 10 of the decree 41.532/01); A copy of the Municipal Taxpayer's Registry (C.C.M.); and paid form. The online protocol has no charge.
    90 days no charge
    * 7

    Register and pay TFE (RegistryTaxa de Fiscalização de Estabelecimentos) to the Municipal Taxpayers’ Registry

    Agency: Municipal Taxpayer's Registry (Prefeitura da Cidade de São Paulo)

    According to the Municipality of São Paulo's rules, the annual cost of the TFE is based both on the company's activities as well as on the company's number of employees (www.prefeitura.sp.gov.br).

    Once the company has been registered with the Secretaria Municipal de Finanças, it shall pay an annual fee for the control and compliance with municipal laws. This payment is due on the tenth day of the second month following commencement of company operations. The TFE tax is related to the operations permit (alvará de funcionamento) and it is a post- incorporation procedure.
    1 day (simultaneous with previous procedure)
    R$ 425.46 (for retailing business), may vary in accordance with the company’s activities
    * 8

    Register the employees in the social integration program (Programa de Integração Social, PIS)

    Agency: Federal Savings Bank (Caixa Econômica Federal)

    Business founders can register the employees in the social integration program (Programa de Integração Social, PIS) at the Federal Savings Bank (Caixa Econômica Federal).
    1 day, (simultaneous with procedure 7) no charge
    * 9

    Open a special fund for unemployment (FGTS) in bank

    Agency: Federal Savings Bank (Caixa Econômica Federal)

    The employer must proceed to register the employees in the social integration program (Programa de Integração Social, PIS/PASEP) at the Federal Savings Bank (Caixa Econômica Federal). The PIS/PASEP registry is intended to identify the worker in order to establish an unemployment fund (FGTS) account, to request unemployment insurance and to be entered in the National Registry of Social Information (Cadastro Nacional de Informações Sociais).The employee must thus be registered into the PIS/PASEP to not only set up an FGTS account but also to be eligible for unemployment insurance, if necessary.
    1 day, (simultaneous with procedure 7)
    no charge
    * 10

    Notify the Ministry of Labor (Cadastro Geral de empregados e desempregados, CAGED)

    Agency: Ministry of Labor (Cadastro Geral de empregados e desempregados, CAGED)

    Pursuant to Law No. 4.923, dated as of December 23, 1965, the employer must inform the Ministry of Labor of any new hires or employees dismissals. The CAGED shall be transmitted only by electronic means to the Ministry of Labor and solely by exception it can be delivered in magnetic means at the Regional Agency of the Ministry of Labor (Superintendência Regional do Trabalho e Emprego).
    1 day, (simultaneous with procedure 7) no charge
    * 11

    Registration with the Patronal Union and with the Employees Union.

    Agency: Patronal Union and Employees Union

    Pursuant to labor law, registration with the employees union is mandatory and ensures that the company is obeying employee labor rights. Each municipality and state must have unions that represent the activities performed by the company.
    5 days, (simultaneous with procedure 7) no charge

    * Takes place simultaneously with previous procedure.