Brazil Freelancer & Autônomo — Carnê-Leão, IRPF & DAS Return

Establish the client's legal structure (autônomo PF, MEI, or Simples Nacional ME/EPP), residency status, CNPJ if applicable, and primary CNAE activity code. The classification drives every downstream calculation: MEI uses DASN-SIMEI, Simples uses PGDAS-D reconciliation with the correct Anexo (I–V), and autônomo PF uses monthly carnê-leão. Getting this wrong means the wrong forms and wrong deduction logic throughout.

Reconcile all notas fiscais eletrônicas (NF-e or NFS-e) issued during the year against actual bank receipts. Every service or sale must have a corresponding nota; gaps expose the client to autuação under LC 116/2003 (ISS) and ICMS legislation. For 2026 filings, verify that notes issued from 1 January 2026 onwards include the new CBS (0.9%) and IBS (0.1%) fields required by LC 214/2025. Total invoiced revenue must reconcile with declared income within R$100.

For autônomo PF: calculate the monthly carnê-leão (DARF code 0190) using the progressive IRPF table applied to net receipts from PF payers after livro-caixa deductions, INSS, and dependent allowances. Reconcile DARFs actually paid; quantify any late-payment exposure (0.33%/day up to 20% penalty plus SELIC interest). For MEI: reconcile 12 monthly DAS payments (R$75.90 base for service activities in 2025) against the R$81,000 revenue ceiling and prepare the DASN-SIMEI values. For Simples Nacional: run PGDAS-D reconciliation, determine the correct Anexo (I–V), compute the Fator R (payroll ÷ 12-month revenue) for any Anexo V activity — if Fator R ≥ 28%, migrate to Anexo III rates.

Verify the correct INSS contribution category and reconcile all payments. Autônomo PF contributes as contribuinte individual at 20% of monthly income (or 11% under the plano simplificado, which limits future benefits), subject to the 2025 teto previdenciário of R$7,786.02. MEI pays 5% of the minimum wage embedded in the DAS — this component is not separately deductible on the IRPF. Simples Nacional pro-labore carries 11% INSS withheld by the company. Only INSS amounts actually paid (not merely due) are deductible on the IRPF ficha Pagamentos Efetuados (código 36).

Consolidate all income sources, deductions, and credits into the Declaração de Ajuste Anual using the annual progressive table (2025: exempt up to R$27,110.40/year; 7.5% on the next band up to R$33,919.80; 15% up to R$45,012.60; 22.5% up to R$55,976.16; 27.5% above). Apply the model completa (itemised deductions: INSS, dependents at R$2,275.08 each, medical expenses unlimited, education up to R$3,561.50/person, PGBL up to 12% of tributável income, livro-caixa, alimony) versus model simplificada (20% flat deduction, capped at R$16,754.34) and choose whichever produces lower tax. Credit IRRF withheld by PJ clients and carnê-leão DARFs paid (código 0190) against the annual liability. Determine restituição or saldo a pagar.

Run all five cross-skill reconciliation checks: (1) revenue consistency across IRPF, DAS/carnê-leão, and NF-e totals within R$100; (2) INSS classification matches activity type with no double-counting; (3) carnê-leão monthly totals sum to the IRPF annual figure; (4) NF-e issuance covers all declared income; (5) year-on-year Bens e Direitos movements explained by declared income. Any fail is flagged in the reviewer brief. Produce the final three-file package: the master workbook, the reviewer brief in markdown, and the client action checklist. The Declaração de Ajuste Anual must be submitted by the last business day of May 2026 via the Programa IRPF 2026 or the e-CAC portal; DASN-SIMEI deadline is 31 May 2026.