The Brazilian Federal Revenue Service has released a new tool that automatically integrates the CNPJ (Brazilian taxpayer identification number) application with the choice of tax regime: the Tax Administration Module – MAT, which came into effect on December 1, 2025.

With MAT, companies can choose, at the time of their incorporation, between the Simples Nacional (Simplified National Tax Regime) or the Regular Tax Regime.

This is an extension of Technical Note 181/25 from July of this year and aims to automate the registration of legal entities and the new methodologies for assessment and taxation established by the Tax Reform (LC 214/25).

Starting in January 2026, the new IBS/CBS taxation system will come into effect (still in a testing phase), and considering that opting for the Simples Nacional (Simplified National Tax Regime) will alter the entire credit chain in this new system, expressing this option at the time of company formation will allow for tracking of the chain, initiating the automation of tax calculations and, consequently, increasing oversight and reducing tax evasion, as announced during the implementation of the Consumption Tax Reform.

The main purpose of the new procedure — to verify the tax option and its impacts on IBS/CBS crediting — becomes evident when observing that the choice between Actual Profit or Presumed Profit remains unchanged, being confirmed only with the payment of the first installment via DARF.

For those starting a business, the secret lies in staying informed and seeking qualified help. For companies that want to grow with legal security and tax efficiency, it is essential to treat this decision with the seriousness it demands, incorporating from the outset an integrated vision between legal, tax, and operational aspects.