Everything you need to know about Simples Nacional
Posted: Mon Dec 23, 2024 10:39 am
Simples Nacional is a differentiated taxation model created in 2007 to simplify the lives of small and medium-sized entrepreneurs. But who can opt for it? What do you need to do to adopt this regime?
Although its purpose is to make paying taxes easier, understanding how it works may not be that simple.
If you are an entrepreneur and have questions about Simples Nacional, be sure to continue reading the post. Below, you will find the main information about this taxation model and find out if it makes sense for your business.
Content
What is Simples Nacional?
Who can join Simples Nacional?
How does DAS work?
How to migrate from MEI to Simples Nacional?
What is Simples Nacional?
The main objective of this tax regime is to reduce the complexity of tax processes for businesses in different sectors. But what makes it so different?
Simples Nacional unifies the payment of eight taxes:
Federal: IRPJ, CSLL, PIS, IPI, COFINS
Social security: employer INSS
State: ICMS
Municipal: ISS
Therefore, the entrepreneur pays all of them in a single form, called the Simples Nacional Collection Document (DAS). And, at the same time, it reduces the tax rate that needs to be paid by companies.
Before the creation of Simples Nacional, small and medium-sized entrepreneurs had to pay taxes using separate forms. In addition to being more complicated, the rates were often calculated in proportion to the reality of large businesses.
Who can join Simples Nacional?
To opt for Simples Nacional, companies must have a maximum canadian ceo email list revenue of R$4.8 million per year – before 2018, this ceiling was R$3.6 million. And the rates vary according to the economic activity and the business revenue.
Regarding the nature of the activities that are included in this modality, Complementary Law 123/2006 – also known as the General Law of Micro and Small Businesses – has in its articles 17 and 18 a list of which economic activities may or may not be included in the Simples Nacional.
However, there are some situations that prevent participation in this tax regime. This is the case of associations, foundations, cooperatives, religious organizations, corporations, businesses that have a stake in the capital or as a partner another legal entity, companies that carry out financial institution activities, among others.
Although its purpose is to make paying taxes easier, understanding how it works may not be that simple.
If you are an entrepreneur and have questions about Simples Nacional, be sure to continue reading the post. Below, you will find the main information about this taxation model and find out if it makes sense for your business.
Content
What is Simples Nacional?
Who can join Simples Nacional?
How does DAS work?
How to migrate from MEI to Simples Nacional?
What is Simples Nacional?
The main objective of this tax regime is to reduce the complexity of tax processes for businesses in different sectors. But what makes it so different?
Simples Nacional unifies the payment of eight taxes:
Federal: IRPJ, CSLL, PIS, IPI, COFINS
Social security: employer INSS
State: ICMS
Municipal: ISS
Therefore, the entrepreneur pays all of them in a single form, called the Simples Nacional Collection Document (DAS). And, at the same time, it reduces the tax rate that needs to be paid by companies.
Before the creation of Simples Nacional, small and medium-sized entrepreneurs had to pay taxes using separate forms. In addition to being more complicated, the rates were often calculated in proportion to the reality of large businesses.
Who can join Simples Nacional?
To opt for Simples Nacional, companies must have a maximum canadian ceo email list revenue of R$4.8 million per year – before 2018, this ceiling was R$3.6 million. And the rates vary according to the economic activity and the business revenue.
Regarding the nature of the activities that are included in this modality, Complementary Law 123/2006 – also known as the General Law of Micro and Small Businesses – has in its articles 17 and 18 a list of which economic activities may or may not be included in the Simples Nacional.
However, there are some situations that prevent participation in this tax regime. This is the case of associations, foundations, cooperatives, religious organizations, corporations, businesses that have a stake in the capital or as a partner another legal entity, companies that carry out financial institution activities, among others.