- Determine PE status: Regularly review your DRC activities, agent agreements and project durations to assess whether a PE has been created.
- Register appropriately: If a PE arises, register for RCCM, NIF, TVA and (where relevant) social-security with INSS.
- Apply correct rates: Ensure payers deduct the right withholding taxes and that you apply sector exemptions where eligible.
- File on time: Observe filing and payment deadlines—monthly/quarterly VAT, annual IS, withholding-tax remittances by the 15th of the following month.
- Keep records: Retain contracts, invoices, customs declarations, and tax certificates for at least five years to support any DGI audit.