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Hello Dr. Vinícius, very good blog. I would like your opinion. I am Brazilian, I have never left Brazil permanently and I have lived in Chile for 12 years. I have an income from work and a business, a micro-enterprise, in Chile. I have no residence or domicile or income in Brazil. I am currently interested in opening a micro business in e-commerce in Brazil but things get complicated when they ask where I live or if I have a home except for an Airbnb for a couple of months.
Dr. Vinicius, thank you very much for your reply. The advantage of the simple national tax is enormous. Given the size of my business and the requirements of local e-commerce (by simple national) it is almost impossible or complicated to take the matter by presumed profit. The amusing thing for a person who sees Brazil from the outside is how difficult it is for a Brazilian to declare a temporary residence or to be an e-citizen in Brazil in order to do business here.
Vinicius Tersi is a lawyer, specializing in International Tax Law.