On February 22, 2021, DREI (National Department of Business Registration and Integration) published Normative Instruction No. 82/2021 (“IN 82/21”), with the purpose of simplifying, standardizing, modernizing and automating procedures for authentication of accounting books and corporate books of individual entrepreneurs, individual limited liability companies – EIRELI and business companies by the Commercial Boards. It is worth mentioning that the provisions of the new IN 82/21 also extend to subsidiaries, branches or agencies in Brazil of an entrepreneur or company with headquarters abroad.
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