🇧🇷Brazil

Penalidades por Não Conformidade com Regra de Imposto Mínimo (Lei 15,079/2024) em Empresas Multinacionais

2 verified sources

Definition

Law 15,079/2024 requires MNEs to document and prove 15% minimum tax compliance through audit workpapers. Inadequate transfer pricing documentation, profit allocation errors, or missing supporting schedules result in auditor-attributed pricing adjustments. RFB can reassign functions/risks to Brazilian entities (Art. 32-A, Lei 9,430/1996), triggering additional tax liabilities plus penalties. Fines for documentation failures: 0.2% per month on gross revenue (transfer pricing penalties).

Key Findings

  • Financial Impact: Transfer pricing penalty: 0.2% per month on gross revenue. For €750M+ MNE (approx. R$4.5B revenue): R$9M/month exposure if documentation deemed inadequate. Annual risk: R$108M+ until corrected.
  • Frequency: Annual transfer pricing documentation audit cycle; RFB can assess back to 2025 if documentation insufficient.
  • Root Cause: Existing transfer pricing workpapers not updated for Pillar Two thresholds; incomplete functional analysis; arm's-length supporting documentation gaps; no linkage between audit fieldwork and tax compliance schedules.

Why This Matters

The Pitch: Multinational audit teams waste 200+ hours annually validating Pillar Two compliance in fragmented workpapers. Integrated transfer pricing audit workflows reduce rework and eliminate fines for documentation gaps.

Affected Stakeholders

Transfer Pricing Specialists, MNE Tax Managers, International Audit Teams, Global Finance Controllers

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Multas por Não Conformidade SPED e Atraso na Entrega de ECD/ECF

R$5,000/month (ECD late fee) + R$500–R$1,500/month (ECF late fee). Per entity, annual exposure = R$60,000–R$78,000 if filings miss May–July deadlines.

Multas Federais e Estaduais por Erros em Documentação Fiscal e Ancillary Compliance

Base penalty 75% (federal) or 80% (São Paulo state) of undeclared/misdeclared tax. For ancillary errors: up to 3% of total transaction volume (federal) or 50% (São Paulo state). Example: Company with R$10M annual transactions; 3% penalty = R$300,000 exposure.

Multas Trabalhistas por Falha em Documentação de Obrigações Acessórias (eSocial/GFIP)

Minimum fine: R$440.07 per violation. Typical escalated fine: R$5,000–R$44,007.30. For entities with 100+ employees and repeated eSocial errors: R$20K–R$100K annual penalty exposure.

Multas por Não Conformidade com ECF e SPED - Faturamento e Cobrança

R$ 15,000–50,000 per firm annually (estimated: 20–40 hours/month rework + R$ 5,000–20,000 potential fines per rejected submission)

Perda de Capacidade por Processos Manuais em Faturamento e Recebimentos

40–60 hours/month per billing team (R$ 8,000–15,000 monthly opportunity cost at R$ 200/hour burdened labor)

Atraso no Ciclo de Caixa (Time-to-Cash) por Processos Manuais de Cobrança

3–7 days delay per billing cycle; estimated R$ 50,000–500,000+ in trapped working capital per client (based on typical monthly revenue of R$ 1M–10M)

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