The MAT streamlines business registration in Brazil by allowing citizens to select tax regimes, starting with the Simplified National Tax System, with plans to include Regular IBS and CBS, reducing bureaucracy and speeding up the process.
Brazil’s tax authority, the Federal Revenue Service (RFB), has announced that the Tax Administration Module (MAT) will be implemented on 27 November 2025.
The RFB calls the MAT’s implementation an essential advancement in the country’s tax management and business registration processes. Developed in partnership with the Federal Data Processing Service (SERPRO), MAT represents a significant step forward in modernising the Brazilian business environment.
This new module is designed to meet the growing demand for greater integration, efficiency, security, and data integrity, and it constitutes a major milestone within the framework of the Consumption Tax Reform (RTC).
MAT streamlines business registration in Brazil by allowing citizens to select tax regimes, starting with Simples Nacional, with plans to include Regular IBS and CBS, reducing bureaucracy and speeding up the process.
Additionally, MAT fulfils a long-standing demand from the accounting profession by enhancing the security and oversight of information submitted during CNPJ registration. A key innovation ensures that accountants have exclusive control over the use of their professional registration (CRC) with tax authorities, meaning that once an accountant is appointed to a legal entity, only they can authorise and confirm the association, strengthening both integrity and professional accountability.
MAT will become fully operational nationwide starting 1 December 2025.
