ACREDITA EXPORTAÇÃO: new incentive for exporting SMEs

Published on July 29, 2025, Complementary Law No. 216/2025 creates the Acredita Exportação Program to encourage exports by micro and small businesses under the Simples Nacional tax regime. The law ensures greater competitiveness for companies under the Simples Nacional tax regime, granting tax credits and easier access to customs regimes.

Tax integration and business registration: impacts of the new CNPJ tax classification requirement

Starting July 27, business owners will be required to choose their tax regime when registering for a CNPJ (National Register of Legal Entities), according to Technical Note No. 181/2025 published by COCAD. The measure promises to simplify processes and unify registrations, but it requires careful attention and strategic planning from the very beginning. Understand the impacts of the new rule and how to ensure legal certainty and tax efficiency when establishing your business.

Who makes the SPB work? Central Bank, Traditional Banks, and Fintechs

The efficient functioning of the SPB depends on integrated collaboration between the Central Bank, traditional banks, and fintechs. While the Central Bank structures and regulates the system, traditional banks execute most of the financial transactions with their consolidated infrastructure, and fintechs bring innovation, agility, and new solutions. Interoperability between these institutions is ensured through common infrastructures, such as Pix and Open Finance, for example, which enable communication and integration between different financial systems and services. This collaboration is essential to balance innovation with the security and stability of the system. The coexistence of these actors generates a positive dynamic, where the experience and robustness of traditional banks complement the agility and innovation of fintechs, all under the supervision and firm regulation of the Central Bank. However, this ecosystem also faces challenges, such as the constant need to adapt to cyber threats, regulatory updates to keep pace with rapid technological evolution, and the balance between financial inclusion and risk mitigation.

Employer's liability: theft of belongings from a locker and the duty of safety in the workplace

A recent court ruling convicts a company of stealing personal items from an employee's locker. This case illustrates the courts' growing attention to employers' duty to provide security and guarantee the privacy of their employees (NR-24).

The award of material and moral damages was based on the failure to ensure the security of belongings and the violation of rights. Companies that provide lockers but lack adequate locking devices, or that engage in practices of breaking padlocks without replacing them, are exposed to considerable legal risks and potential investigations by the Public Prosecutor's Office (MPT).

Evaluate your company's procedures and protect yourself from future litigation.

Want to understand the implications and how to legally protect your organization? Read our full article.

New rates according to Technologies

Decree 12,549/25, published on July 11, regulates the IPI within the scope of the Mover Program and establishes new criteria for vehicle taxation, with a focus on sustainability, safety and energy efficiency.

Brazilian Payments System (SBP): structure, regulation and paths for innovation

The Brazilian Payments System (SPB) is the fundamental structure that guarantees the safe and efficient movement of financial resources in the country, from everyday transactions to high-value operations between financial institutions.

Coordinated by the Central Bank, the SPB integrates several participants and sophisticated technological infrastructures that ensure the stability and integrity of the national financial system.

In this article, you will understand how the SPB works and how legal and technological advances in the Brazilian payments system have made it possible to open the market to the entry of new players, such as fintechs, driving modernization and financial inclusion in the country.