Brasil

Brazil (en)

Ekwo is free, open source accounting software. Its Brazil pack carries the chart of accounts (Plano de contas de referência para microempresas e empresas de pequeno porte, 189 accounts), 1 tax rates in BRL, and the financial statements (Balanço Patrimonial, Demonstração do Resultado do Exercício). Last checked on 2026-10-20 against 8 texts of law and official sources.

Country code: BR
Currency: BRL
Pack version: 0.1.0
Last checked: 2026-10-20

Set up Ekwo for Brasil The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 189 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 2 taxes at rates of 0
not_subject
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: no periodic return declared
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: no declaration to be due
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: no declaration to deposit
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile declared
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2.1.4.01
receivable 1.1.3.03
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: BR-BP — 33 lines
BR-DRE — 16 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
8 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-20
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-20
pt, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

8 sources — the law this pack was read against

Lei Complementar nº 123, de 14 de dezembro de 2006 — Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte, texto compilado, com a redação dada pela Lei Complementar nº 155, de 2016 (arts. 3º, 18, 18-A, 21 e 27; Anexos I a V, vigência 1º de janeiro de 2018)
Presidência da República — Casa Civil, Subchefia para Assuntos Jurídicos · law · read 2026-10-20
Perguntas e Respostas — Simples Nacional, atualizado parcialmente em 9 de outubro de 2026 (perguntas 5.3, 5.4.1, 6.4 e 6.8, com a base normativa dos arts. 22 e 40 da Resolução CGSN nº 140, de 2018)
Secretaria-Executiva do Comitê Gestor do Simples Nacional — Receita Federal do Brasil · guidance · read 2026-10-20
Portal do Simples Nacional — PGDAS-D 2018 (cálculo e declaração mensal) e geração do Documento de Arrecadação do Simples Nacional (DAS)
Comitê Gestor do Simples Nacional — Receita Federal do Brasil · portal · read 2026-10-20
Lei nº 10.406, de 10 de janeiro de 2002 — Código Civil, texto compilado (arts. 1.179 a 1.189, da escrituração)
Presidência da República — Casa Civil, Subchefia para Assuntos Jurídicos · law · read 2026-10-20
Lei nº 6.404, de 15 de dezembro de 1976 — Lei das Sociedades por Ações, texto compilado (arts. 178, 179 e 187: grupos do balanço patrimonial e discriminação da demonstração do resultado do exercício)
Presidência da República — Casa Civil, Subchefia para Assuntos Jurídicos · law · read 2026-10-20
Lei Complementar nº 214, de 16 de janeiro de 2025 — institui o IBS, a CBS e o Imposto Seletivo (art. 62: documentos fiscais eletrônicos recebidos, validados e autorizados; Nota Fiscal de Serviços Eletrônica de padrão nacional a partir de 1º de janeiro de 2026)
Presidência da República — Casa Civil, Subchefia para Assuntos Jurídicos · law · read 2026-10-20
NF-e exige código completo do Mercosul-NCM a partir de 01/08/14 — Ajuste SINIEF 22/13: oito dígitos do código NCM, «00» admitido para itens de serviço ou sem produto
Governo de Goiás — Secretaria de Estado da Economia · guidance · read 2026-10-20
Nota Fiscal de Serviço Eletrônica — padrão nacional: Emissor Nacional, Ambiente de Dados Nacional e legislação aplicável ao MEI
Receita Federal do Brasil — Sistema Nacional NFS-e · portal · read 2026-10-20

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