The Federal Revenue Service, through the General Coordination of Registration and Tax Benefits Management (COCAD), published Technical Note No. 181/2025, which addresses adjustments to the CNPJ registration process in compliance with the Consumption Tax Reform (LC No. 214/2025). It also announced a significant change to the business formation process: entrepreneurs must choose their tax regime when obtaining their CNPJ. This requirement, effective July 27, 2025, is part of an effort to simplify and integrate registration processes, aligned with future changes brought about by the Tax Reform. 

Before the change, the tax regime—whether Simples Nacional, Presumed Profit, or Real Profit—could be defined after the company was incorporated. In the case of Simples Nacional, for example, membership was requested after obtaining a CNPJ (National Registry of Legal Entities) and other tax registrations.

Under this new rule, the choice becomes mandatory during the company registration process itself, through the Business Portal (Redesim), which now features a new Tax Administration Module. This means that, upon completion of the registration process, entrepreneurs can see their CNPJ (National Registry of Legal Entities) linked to the chosen tax regime, without the need for further procedures. 

The requirement to choose a tax regime when opening a CNPJ is a measure that, according to the Federal Revenue Service, aims to align business registration with the country's new tax reality, promoting greater agility, integration, and tax security. Furthermore, it allows companies to issue invoices and collect taxes from the outset. 

However, it is important to say that anticipating this decision requires preparation, planning and, more than ever, professional support.  

For those starting a business, the secret is to get informed and seek qualified help.  

Given this new scenario, choosing a tax regime at the time of company formation is no longer a merely formal step and assumes a strategic role in structuring the business. Although this measure represents a step forward in simplifying and integrating tax records, its adoption requires caution, planning, and the support of qualified professionals.  

For companies that want to grow with legal certainty and tax efficiency, it is essential to treat this decision with the seriousness it requires, incorporating from the outset an integrated vision between legal, accounting, and operational aspects.