Brazil’s Decree No. 13,140/2026 and CGSN Resolution No. 195/2026 reduce ancillary obligations for nanoentrepreneurs and individual microentrepreneurs as the Consumption Tax Reform is implemented.
Nanoentrepreneurs are exempt from registration in the National Register of Legal Entities (CNPJ). They are also exempt from issuing electronic tax documents related to the new consumption taxes.
The measures take account of the specific circumstances of people engaged in small-scale economic activity with low revenues.
Individual microentrepreneurs may use the Simplified Annual Declaration for Individual Microentrepreneurs (DASN-Simei) as an electronic tax document for transactions with individual end consumers. This is intended to lower compliance costs and make it easier to meet the new requirements arising from the tax reform.
Brazil’s Ministry of Finance said the measures reflect the government’s commitment to implementing the reform gradually, responsibly and inclusively. It said modernising the tax system should not make compliance more complicated for small taxpayers.
