Important: This article provides detailed information about DECORE (Declaration of Income Proof), an essential document for freelancers needing to prove income to obtain credit. We will cover what DECORE is, who can issue it, how to obtain it, its validity, and other crucial information so that you, as a self-employed professional, can use it effectively. Understand how DECORE for freelancers can be your ally when seeking financing and loans.
This comprehensive guide is designed to offer clarity and accuracy on the subject, ensuring you have all the necessary information to use DECORE to your advantage. If you are a liberal professional, freelancer, or sole proprietor, this article is for you.
Remember that the information contained herein is for informational purposes only and does not substitute consultation with a qualified accounting professional. If you have specific questions about your situation, seek an accountant for personalized guidance.
What is DECORE?
DECORE, or Declaration of Income Proof, is an accounting document intended to prove the income of individuals, especially those who work as freelancers or liberal professionals. It is issued by an accountant regularly registered with the Regional Council of Accounting (CRC) and has legal validity for various purposes.
In other words, DECORE serves as an official income proof for those who do not have a traditional payslip, like salaried employees. It is fundamental for anyone who needs to demonstrate their financial capacity in various situations, from applying for a credit card to purchasing a property.
Why is DECORE important for freelancers?
Freelancers, liberal professionals, and sole proprietors often face difficulties proving income, as they do not have a fixed salary slip. In these cases, DECORE for freelancers becomes an essential tool. It allows these professionals to demonstrate their income clearly and officially, facilitating access to:
- Bank financing (real estate, automotive, etc.)
- Personal loans
- Credit cards
- Opening bank accounts
- Income proof for property rentals
- Visa processes (in some cases)
- Other situations requiring income proof
Without DECORE for freelancers, many of these opportunities could be denied, simply due to the lack of a document attesting to the professional’s financial capacity. Therefore, it is crucial for every freelancer to know and understand how to obtain this document.
Who can issue DECORE?
The issuance of DECORE is restricted to accountants duly registered with the Regional Council of Accounting (CRC). It is essential that the professional is in regular standing with the Council, meaning all their obligations are up to date.
When hiring an accountant to issue your DECORE for freelancers, be sure to verify their registration with the CRC. You can do this verification on the Federal Council of Accounting (CFC) website or directly on the CRC website of your state.
Issuing DECORE by an unqualified professional is illegal and can lead to problems for both the accountant and the person using the irregular document.
How to obtain DECORE?
To obtain DECORE for freelancers, you will need to follow a few steps:
- Gather the necessary documentation: The accountant will need documents that prove your income. These documents may vary depending on your activity, but generally include:
- Bank statements showing your account’s financial activity, including deposits and withdrawals.
- Invoices for services rendered or sales made.
- Payment receipts from clients.
- Individual Income Tax Return (DIRPF).
- Articles of Incorporation (if you are a sole proprietor).
- Other documents that can prove your income.
- Contact an accountant: Find a trusted accountant and present the gathered documentation to them.
- The accountant will analyze the documentation: The accountant will analyze the documents to verify the accuracy of your income and determine the amount to be declared on the DECORE.
- Issuance of DECORE: After analysis, the accountant will issue the DECORE, which must contain all relevant information, such as your personal details, your income amount, the period covered by the declaration, and the accountant’s registration number with the CRC.
- Keep the DECORE: DECORE is an important document, so keep it in a safe place to use when needed.
What documents are accepted to prove income for DECORE?
The documentation accepted to prove income for DECORE for freelancers may vary depending on the professional’s activity. However, some documents are generally accepted and used as a basis for issuing DECORE:
- Bank statements: Show account financial activity, including deposits, withdrawals, and transfers.
- Invoices: Prove the provision of services or sale of products.
- Payment receipts: Serve as proof of receipt of amounts from clients.
- Individual Income Tax Return (DIRPF): Presents the list of taxable and non-taxable income declared to the Federal Revenue Service.
- Articles of Incorporation: For sole proprietors, it proves participation in the company and profit distribution.
- DAS (Guia de Recolhimento do Simples Nacional): Proves payment of taxes due by companies opting for Simples Nacional.
- Other documents: Depending on the activity, other documents may be used, such as service contracts, property rental receipts, etc.
What is the validity of DECORE?
DECORE is valid for 90 days from the date of its issuance. After this period, it loses its validity and can no longer be used to prove income. Therefore, it is important to pay attention to the issuance date of your DECORE for freelancers and request a new document if you need to prove income after the previous one has expired.
How much does it cost to issue a DECORE?
The fee charged for issuing DECORE can vary depending on the accountant, the complexity of the documentation, and the region. There is no fixed price list for this service. The best approach is to research and request quotes from different accountants to find the professional offering the best cost-benefit.
Remember that the most important thing is to choose a trusted accountant who is duly registered with the CRC, even if the price is slightly higher. The security and legality of the document are fundamental.
What to do if the bank doesn’t accept DECORE?
Although DECORE is a legal document valid for proving income, some banks may be reluctant to accept it. In such cases, you can follow these tips:
- Talk to the manager: Explain the situation and show that DECORE is an official document issued by an accountant registered with the CRC.
- Present other documents: In addition to DECORE, present other documents that can prove your income, such as bank statements, income tax returns, and invoices.
- Look for another bank: If the bank insists on not accepting DECORE, look for another financial institution that is more flexible and understands the situation of freelancers.
- Report the situation: If you feel you have been wronged, you can file a complaint with the Central Bank of Brazil (Bacen) or Procon.
DECORE for MEI: Is it possible?
Yes, Microentrepreneurs (MEI) can also use DECORE to prove income. However, it is important to note that issuing DECORE for MEI has some specificities:
- MEI income is proven through the DASN-SIMEI (Demonstrativo de Apuração do Simples Nacional), which is generated monthly on the Entrepreneur Portal.
- The accountant can use the DASN-SIMEI as a basis for issuing DECORE, along with other documents proving the company’s financial activity.
- It is important for MEI to maintain strict control of their revenues and expenses to facilitate income proof.
DECORE vs. Income Tax: What’s the relationship?
DECORE and the Individual Income Tax Return (DIRPF) are complementary documents. DECORE is used to prove income for a specific period, while DIRPF is an annual declaration that informs the Federal Revenue Service of all the taxpayer’s income and assets.
The information declared on DECORE must be consistent with the information declared on DIRPF. If there are discrepancies, the Federal Revenue Service may request clarifications and even penalize the taxpayer.
Important tips about DECORE
- Keep documentation organized: Organize all documents that prove your income to facilitate the issuance of DECORE.
- Choose a trusted accountant: Hire an experienced accountant who is duly registered with the CRC.
- Check DECORE’s validity: Pay attention to the DECORE’s issuance date and request a new document if you need to prove income after the previous one has expired.
- Declare your income correctly: Declare all your income on your Individual Income Tax Return (DIRPF).
Where to find an accountant to issue DECORE?
You can find an accountant to issue DECORE for freelancers through:
- Recommendations from friends and family
- Online search on accounting websites
- Consulting the accountant registry of the Regional Council of Accounting (CRC) in your state
Online DECORE: Is it possible to issue it online?
It is not possible to issue DECORE entirely online. The issuance of DECORE requires documentation analysis by an accountant, who needs to verify the accuracy of the information and ensure the document’s legality. However, you can contact an accountant online to request the issuance of DECORE and submit digitized documentation.
The importance of an accountant for DECORE
Having an accountant to issue DECORE for freelancers is crucial for several reasons:
- The accountant ensures the document’s legality by verifying the accuracy of information and following the regulations of the Regional Council of Accounting (CRC).
- The accountant has the technical knowledge to analyze documentation and determine the correct amount of your income.
- The accountant can guide you on the necessary documentation and help you organize your finances.