There are two types of Sole Proprietorships in Brazil - by far the easiest of these are those established by Microempreendedor Individual - MEI (Sole Micro Entrepreneur) used by independent contractors who earn less that R$ 60,000 per year.

This is the most proper and a relatively new classification, initiated to make it more attractive to new businesses as well as to encourage existing irregular and unregistered businesses to become legal and take advantage of the legal protections and infrastructures developed by the government, while becoming properly taxable.

for these companies, both Registration and taxation can be resolved over the internet.