What is ICMS and how does it work for bars and restaurants?

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Thus, a question arises for debate: which tax should be levied in cases where there is a combination of circulation of goods and provision of services simultaneously, as is the case with bars and restaurants?

The answer can be found in an understanding consolidated by the Superior Court of Justice , expressed in Summary nº 163. According to this jurisprudential understanding, in cases where there is a supply of goods accompanied by the provision of services in bars, restaurants and similar establishments, the taxable event is the ICMS, levied on the total value of the transaction.

For a better understanding of the topic, it is pertinent to quote the text of the aforementioned summary:

“Summary 163 of the STJ: The supply of goods with the bulgaria whatsapp number database provision of services in bars, restaurants and similar establishments constitutes a taxable event for ICMS to be levied on the total value of the transaction.”

Furthermore, it is worth highlighting that this incidence is supported by art. 155, item II, § 2, item IX, letter b of the Federal Constitution, as well as by Complementary Law 87/96, in articles 2, item I and 12, item II.

Therefore, it is important to emphasize that, in these cases, the state tax must be levied, that is, the Tax on the Circulation of Goods and Services.

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ICMS, the acronym for Tax on the Circulation of Goods and Services, is a mandatory tax throughout the country. Ignoring its importance or evading payment can result in serious legal and financial consequences for your business.

What is ICMS?

What is ICMS and how does it work for bars and restaurants? (image: file)
ICMS is levied on the circulation of goods, whether between companies or in direct sales to the end consumer, which includes bars and restaurants.

Therefore, it is essential that these establishments understand their tax responsibilities to avoid problems with the Tax Authorities and ensure legal compliance.

Types of ICMS taxation for bars and restaurants

What is ICMS and how does it work for bars and restaurants? (image: file)
Bars and restaurants may face different forms of ICMS taxation, each with its own peculiarities and implications. Below, we highlight the main types of taxation:

Normal Taxation
In normal ICMS taxation, a standard rate, generally around 12%, is applied to goods.

However, it is possible to reduce the calculation base to 60%, which results in a lower tax burden, approximately 7.2%.

This reduction can be advantageous for bars and restaurants, helping to increase profit margins, especially in delivery operations.

Differentiated regime
In this way, a fixed amount, generally 3.5%, is applied to the establishment's total revenue, regardless of the type of merchandise sold.

Although it may seem attractive due to its simplicity, it is essential to carefully evaluate whether it is the most advantageous option for your business, considering all of your operations.

Simple national
Simples Nacional is a popular option for individual microentrepreneurs (MEIs) and offers a simplified way of dealing with various taxes, including ICMS.

In this regime, a reduced calculation base of 60% is applied, which can benefit small establishments with a lower tax burden.

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