Open your business in Florianópolis — what to choose and where to go

What to open: turnover and form are separate

The confusion here is typical because two different choices are mixed. MEI, ME and EPP are size categories by turnover, which determine the tax regime. EI, SLU and LTDA are legal forms, which determine liability. You choose both, and the second choice is usually more important.

Size. The MEI threshold is R$ 81,000 in 2026 according to art. 18-A LC 123/2006. A bill to raise it, PLP 186/2026, became Lei Complementar 238 of 21 Oct 2026: R$ 110,000 in 2027 and R$ 140,000 from 1 Jan 2028. Conditions of the status and requirements for foreigners are in Work and entrepreneurship in Brazil for foreigners (in Russian). The other two thresholds under art. 3 of the same law: ME — up to R$ 360,000 per year, EPP — from R$ 360,000 to R$ 4.8 million.

Form:

• EI — empresário individual, one owner, no separate corporate shield;
• SLU — sociedade limitada unipessoal, a single-member LLC-like form, which replaced the former EIRELI;
• LTDA — sociedade limitada, a limited liability company with partners.

The difference that matters more than tax. With MEI and EI personal assets are fully liable. With SLU and LTDA the risk is limited to the share capital. If the business implies debts, lease of premises or hired people, this is the main argument, not the tax rate. About tax regimes — Simples Nacional — simplified regime for small businesses (in Russian) and Corporate taxes in Brazil — Lucro Presumido and Lucro Real (in Russian).

What status a foreigner needs

The requirement is set by the enterprise registration norm — IN DREI 81/2020 in its current wording — and it sounds different from the common version about permanent residence.

Art. 11: a resident status is required, not permanent status. Registration of the entrepreneurial act involving an immigrant is accompanied by a photocopy of a document issued by a Brazilian authority confirming the condition of resident; an active RNE also suffices for this. If the document has not yet been issued, § 2 allows presenting proof of the submitted application together with a valid travel document.

Art. 16 closes the question directly: citizens of Mercosur countries and associated states who obtained a temporary two-year residence under the agreement are entitled to carry out entrepreneurial activity as entrepreneurs, owners and partners. Temporary status, therefore, does not by itself close the door.

The same at the portal side: when registering an MEI, the CRNM, temporary DPRNM and a protocol of an asylum request are accepted, see Work and entrepreneurship in Brazil for foreigners (in Russian).

What really decides is the basis of residence, not the company form. The right to paid activity is tied to the basis: with residence for medical treatment it is explicitly prohibited, for study it is limited by workload, and for a digital nomad income must come from abroad — so MEI serving Brazilian clients contradicts the basis itself, see Digital nomad visa — remote work from Brazil (in Russian). A table of rights by basis is in Visa and residence permit — what is the difference and where to start (in Russian).

For ME, EPP and legal entities the restriction is softer: a foreigner can be an owner or partner, and residence is not required merely for ownership. But management and signing require legal presence and documents, and without status the question of tax residency arises, see Brazilian tax residency — 183 days and what next (in Russian). Separately art. 14 obliges the commercial registry to verify whether the occupation falls into the list of restrictions for foreigners.

Discrepancy in sources: foreigner status

Permanent residence for MEI. Accounting analyses and Sebrae clarifications assert that MEI is available only with permanent status, and with temporary status registration is unavailable. Primary sources do not confirm this: IN DREI 81/2020 requires resident status (art. 11) and explicitly allows entrepreneurship with temporary Mercosur residence (art. 16), and the MEI registration portal accepts temporary DPRNM and an asylum protocol. The version considered correct here is that of the primary sources. The probable origin of the discrepancy is the former Foreigner's Statute, revoked by the 2017 Migration Law, and the old wording «RNE permanente».

Procedure: four steps, not one

1. Viability consultation (consulta de viabilidade, also PPV). The name and address are checked: whether zoning prohibits the activity and whether the name is already taken. This is a municipal-and-state check, and it is done before anything else — because a zoning refusal nullifies the other steps. It runs through JUCESC in connection with REDESIM.
2. Registration and CNPJ. Through Balcão Único JUCESC — a single digital form; for some forms registration is automatic and happens very quickly. For MEI this step is replaced by registration on Portal do Empreendedor, and the commercial registry does not participate at all.
3. Municipal registration. Registration of the individual or legal entity with the city hall of Florianópolis — a prerequisite for the alvará application.
4. Alvará — municipal permission to operate (alvará de funcionamento). Where to obtain the alvará in Florianópolis: online, via e-gov.betha.com.br from the municipality's service page; the body in charge is Secretaria Municipal da Fazenda. The DAM fee is paid in advance, the amount and deadlines are not indicated on the service page — inquire at the city hall. The service is designed also for self-employed people and service providers, not only for establishments with a public hall.

MEI and alvará: federal exemption

Separately, because this is the most common unnecessary runaround. Since 1 September 2020 MEI has been exempt from obtaining alvará and operating licenses — the basis, according to the federal portal clarification, is the Law of Economic Freedom (Lei 13.874/2019).

How it looks in practice: when registering MEI one signs the "Termo de Ciência e Responsabilidade", after which one immediately receives the CCMEI — "Certificado da Condição de MEI". According to the portal's clarification, the CCMEI is the sole document confirming both the MEI registration and the exemption; there is no need to apply separately for an alvará. Registration is free: art. 4 §3 LC 123/2006 nullifies all fees for registration, alvará and MEI licenses.

The exemption does not remove requirements related to the activity itself: sanitary, environmental, tax, fire, zoning, and home-business requirements.

The former “temporary alvará for 180 days” for MEI no longer exists — until September 2020 CCMEI served that purpose itself, now the exemption applies while MEI is active.

A caveat that decides everything: the exemption does not cover high-risk activities. The risk classification depends on the type of activity (CNAE), and for risky activities licenses and inspections remain. You must determine your risk class before registration, not after.

Discrepancy in sources

Temporary alvará for 180 days in Florianópolis itself. The federal rule exempts MEI from alvará indefinitely while it is active. At the same time the regional council of accountants reported that the Prefeitura de Florianópolis by decree 11.943 of 5 Aug 2013 authorized issuing a temporary alvará for MEI, ME and EPP for a period of 180 days, except for high-risk activities.

The date removes much of the question: the decree is seven years older than the federal exemption and relies on art. 7 LC 123/2006 on temporary alvará. For MEI it was displaced by the federal rule; for ME and EPP, which have no exemption, it may still operate. The current wording of the decree was not verified. MEI relies on CCMEI and the federal norm, and in case of refusal or a demand for alvará — ask for the basis and cross-check with the municipal act text.

Sources

1. T1Prefeitura de Florianópolis — alvará de funcionamento issuance service: fully online through the portal e-gov.betha.com.br, for commercial establishments, self-employed and service providers; requires a prepaid DAM fee, run by Secretaria Municipal da Fazendapmf.sc.gov.br · primary source
2. T1Junta Comercial de Santa Catarina (JUCESC) — Requerimento Universal and Viabilidade services, state company registrationjucesc.sc.gov.br · primary source
3. T1LC 123/2006 — thresholds for ME and EPP, MEI limit R$ 81,000, zero fees for MEI registration and alvará, temporary municipal alvará, 20% exceeding ruleplanalto.gov.br · primary source
4. T1Ministério da Economia, section “Empresas & Negócios” — from 1 Sep 2020 MEI exempt from alvará and licenses under the Law on Economic Freedom; CCMEI — the single document proving exemption; sanitary, environmental and other requirements remaingov.br · primary source
5. T2Conselho Regional de Contabilidade SC, 6 Aug 2013 — Prefeitura de Florianópolis decree 11.943 of 5 Aug 2013 on temporary alvará for MEI, ME and EPP for 180 days, except for high-risk activitiescrcsc.org.br · secondary source
6. T1JUCESC, 12 Aug 2022 — implementation of Balcão Único in Santa Catarina: one digital form instead of navigating federal, state and municipal bodiesjucesc.sc.gov.br · primary source
7. T1Chamber of Deputies, open data — PLP 186/2026 on MEI limit: 21 Oct 2026 converted into LC 238/2026, DOU 21 Oct 2026dadosabertos.camara.leg.br · primary source
8. T2Sebrae — can a foreigner be MEI: states that permanent residence is required. Differs from primary sources, see the discrepancy sectionsebrae.com.br · secondary source
9. T1IN DREI 81/2020, consolidated text — registration of an entrepreneur with immigrant participation: a document from a Brazilian authority confirming resident status is required; temporary Mercosur residence explicitly allows entrepreneurshipgov.br · primary source
10. T1Entrepreneur portal — documents for MEI: foreigners may present CRNM, temporary DPRNM and an asylum request protocolgov.br · primary source
11. T3Exceeding the MEI threshold: up to 20% — additional payment and transition to ME from January, over 20% — recalculation retroactively with interest and fine. ME thresholds up to R$ 360 thousand and EPP up to R$ 4.8 millioncontabilizei.com.br · other

T1 — primary: law, agency site, price list. T2 — secondary: press, specialist sites. T3 — other.