Brazil Indirect Tax Return — ICMS / ISS / PIS-Cofins / DAS

Establish the client's tax regime (Simples Nacional, Lucro Presumido, or Lucro Real), confirm their CNPJ, state and municipal registration (Inscrição Estadual and Inscrição Municipal), and identify which indirect taxes apply. This phase determines the entire computation path — Simples Nacional companies pay a unified DAS that already includes ICMS and ISS, whereas Lucro Presumido/Real companies must compute and pay each tax separately via DARF or GIA.

Collect and reconcile all issued and received Notas Fiscais for the period: NF-e (goods, ICMS), NFS-e (services, ISS), NFC-e (retail consumer), and CT-e (transport). Cross-check NF-e XMLs from the SEFAZ portal or the client's ERP against the bank statement using PIX, TED, boleto, and other settlement records. Flag any nota without a corresponding payment or any payment without a corresponding nota.

Compute ICMS output tax on goods sales using the correct intrastate rate (typically 17–18% for SP/MG, 20% for RJ). Apply non-cumulative credit for ICMS on inputs if outside Simples Nacional. Identify any interstate sales to end consumers requiring DIFAL (diferencial de alíquota), and flag any products subject to ICMS Substituição Tributária (ICMS-ST) where the tax must be paid outside Simples or collected upfront. Escalate ICMS-ST and guerra fiscal cases to a CRC-registered contador.

Compute ISS on all service revenues issued via NFS-e, applying the municipal rate (2%–5%; typically 2–3% for IT/consulting in São Paulo, 5% default elsewhere). Identify any cases where the client's corporate client retained ISS at source (retenção na fonte) and remitted directly to the municipality — these must be deducted from ISS payable to avoid double payment. Verify the correct municipality of taxation under LC 116/2003 Art. 3 for services performed outside the provider's registered location.

This phase applies only to companies outside Simples Nacional. For Lucro Presumido (cumulative regime): compute PIS at 0.65% and Cofins at 3% on gross revenue; no input credits. For Lucro Real (non-cumulative regime): compute PIS at 1.65% and Cofins at 7.6% on gross revenue, then deduct eligible credits on inputs, services, and fixed assets per IN RFB 2.121/2022. Identify any revenue exempt from PIS/Cofins (e.g. export revenue, financial income with specific treatment). Generate DARF codes 8109 (PIS) and 2172 (Cofins).

Consolidate all tax liabilities into the correct payment instruments: DAS (Documento de Arrecadação do Simples Nacional) for Simples Nacional companies via the PGDAS-D portal on Receita Federal; individual DARFs for PIS, Cofins, and IPI for Lucro Presumido/Real companies; state ICMS GIA/GARE or equivalent; and municipal ISS guia. Confirm due dates — DAS is due on the 20th of the following month; DARF federal taxes are due on the 25th; ICMS and ISS dates vary by state and municipality. Flag any late-payment penalty (multa de mora 0.33%/day capped at 20%, plus Selic-based interest).