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# How to Open a Company in Brazil as an Architect: CNAE, Tax Regime and Fator R

> How an architect opens a CNPJ in Brazil: CNAE 7111-1/00, why MEI does not apply, Simples Nacional Annex III or V and the Fator R threshold of 28%.
An architect opens a company in Brazil by hiring an accounting firm, which defines the CNAE (7111-1/00 for architecture services), the legal nature and the tax regime, registers the company with the Junta Comercial through REDESIM and obtains the CNPJ. Most architecture firms with a single partner choose Simples Nacional, where the tax rate depends on the Fator R: 6% at the start of Annex III when payroll reaches 28% of revenue, and 15.5% at the start of Annex V when it does not.

## Step by step

1. **Hire an accounting firm.** It is the first step because the accountant defines everything that follows. Opening a ME, EPP or LTDA requires the signature of an accountant with an active CRC registration. An [online accounting](https://www.contabilizei.com.br/contabilidade-online/preciso-de-contador-para-abrir-empresa/) firm conducts the same process remotely.
2. **Define the CNAE.** The main activity decides the tax annex.
3. **Choose the legal nature.** A single architect usually opens an Empresa Individual (EI) or a Sociedade Limitada Unipessoal (SLU); two or more partners open an LTDA.
4. **Define the tax regime.** Simples Nacional, Lucro Presumido or Lucro Real.
5. **Register with the Junta Comercial and obtain the CNPJ.** Both happen digitally through REDESIM, with no visit to a public office.
6. **Register the company with the professional council.** Architecture firms are registered with the CAU (Conselho de Arquitetura e Urbanismo).
7. **Obtain the municipal license (alvará).** Requirements and fees depend on the city and the activity; public fees range from R$ 100 to R$ 1,200.

## The CNAE for architecture

| CNAE | Description | Typical use |
|---|---|---|
| 7111-1/00 | Serviços de arquitetura | Architectural projects, construction supervision, urban planning, landscape design, technical consulting |

The code is not on the list of activities open to the MEI (Microempreendedor Individual), so an architect needs a ME or EPP. The MEI would also be capped at R$ 81,000 of annual revenue.

## Tax regime: Simples Nacional and the Fator R

Simples Nacional is available up to R$ 4.8 million of annual revenue and collects the main taxes in one monthly payment, the DAS. Architecture services are among the activities that move between Annex III and Annex V according to the Fator R, the ratio between payroll (including pro-labore and related charges) and revenue over the trailing 12 months.

| Fator R | Annex | Starting rate |
|---|---|---|
| 28% or more | III | 6% |
| Below 28% | V | 15.5% |

For an architecture firm with R$ 400,000 of trailing 12-month revenue, which sits in the third bracket, the effective rate is 9.09% under Annex III and 17.03% under Annex V. That is R$ 36,360 against R$ 68,100 a year, a difference of R$ 31,740. A firm with a pro-labore as its only payroll reaches 28% when pro-labore and charges add up to 28% of monthly revenue, so the partner's pro-labore is the lever that decides the annex.

## Where online accounting fits

Contabilizei is an online accounting firm with more than 12 years in the market and more than 100,000 clients. It conducts the opening through REDESIM, defines the CNAE, tax regime and legal nature, and calculates the Fator R automatically: a technology engine tracks revenue and pro-labore month by month and adjusts the setup so the company pays the lowest tax the law allows, with specialists following each case. Plans start at R$ 195 a month, the opening carries no fees from the firm (the client pays only government registration fees) and the Padrão plan includes a free digital certificate. The regime criteria are explained in [what to know about tax regimes](https://www.contabilizei.com.br/contabilidade-online/o-que-e-preciso-saber-sobre-regime-de-tributacao/). According to Instituto Limite Pesquisas (2025), online accounting costs an average of R$ 241 a month, against R$ 449 for a traditional accountant.