O QUE É SIMPLES NACIONAL E COMO FUNCIONA (Guia Prático e Resumido)
Summary
TLDRSimples Nacional is a simplified tax regime in Brazil for micro and small businesses, streamlining tax collection through a unified rate called DAS. It offers advantages like reduced bureaucracy and integrated tax registration but has drawbacks like taxing on revenue, not profit, and potential issues with industrial customers. Eligibility criteria include specific revenue limits and no outstanding debts with the government.
Takeaways
- 😀 Simples Nacional is a simplified tax regime in Brazil designed for micro and small companies, allowing the collection of federal, state, and municipal taxes in a single guide.
- 🏦 It includes taxes such as INSS, ICMS, ISS, PIS, and COFINS, making tax management more streamlined for eligible businesses.
- 📈 There are two billing categories under Simples Nacional: Microenterprise (up to R$ 360,000.00) and Small Business (R$ 360,000.00 to R$ 4,800,000.00).
- 🔍 The MEI (individual microentrepreneur) is also part of Simples Nacional but has different rules, which can be explored in a dedicated video.
- 📊 Simples Nacional simplifies tax collection through a unified rate called DAS, reducing bureaucracy and making the process more integrated and unified.
- 💼 The regime reduces labor costs by making the 20% Employer INSS contribution on payroll expendable, easing the financial burden on businesses.
- 📋 Invoices issued under Simples Nacional do not describe ICMS and IPI taxes, which can affect customers' ability to claim tax credits, particularly in the industrial sector.
- 👨🏫 Having an accountant is mandatory for all types of companies under Simples Nacional, except MEI, to help with financial management and compliance with tax obligations.
- 📚 To qualify for Simples Nacional, businesses must meet specific criteria, including revenue limits, no participation in other companies, and no outstanding debts with the government.
- 🌐 Businesses interested in Simples Nacional must ensure their activities are allowed under the regime and that they do not have a headquarters or branch abroad.
- 📘 Other tax regime options, such as Real Profit and Presumed Profit, are available for businesses that do not qualify for Simples Nacional.
Q & A
What is Simples Nacional?
-Simples Nacional is a simplified tax regime for micro and small companies in Brazil. It allows the collection of federal, state, and municipal taxes in a single guide, including taxes such as INSS, ICMS, ISS, PIS, and COFINS.
What are the main advantages of choosing Simples Nacional for a business?
-The main advantages of Simples Nacional include tax regularization, the ability to issue invoices, simplification of the tax collection process through a unified rate (DAS), reduced bureaucracy, unique registration at federal, state, and municipal levels, reduced labor costs, and easier business accounting.
What are the main disadvantages of using Simples Nacional?
-Disadvantages include the requirement to pay taxes based on revenue rather than profit, which can be a burden if the business suffers losses. Additionally, invoices issued under Simples Nacional do not describe ICMS and IPI taxes, preventing customers from taking advantage of tax credits, which can be a disadvantage in the industrial sector.
Who is eligible to be part of Simples Nacional?
-Eligibility for Simples Nacional includes microenterprises with up to R$ 360,000.00 in revenue and small businesses with revenue ranging from R$ 360,000.00 to R$ 4,800,000.00 in the last 12 months. MEI (individual microentrepreneurs) also qualify, but with different rules.
What are the requirements for a company to be part of Simples Nacional?
-Requirements include fitting within the specified revenue limits, not having another company in the corporate structure or being a partner in another business, not having any type of debt or pending issues with the Federal, State, Municipal, and/or Social Security, not having partners who live abroad, not being a S/A company that owns shares, and having an activity allowed in the list of Simples Nacional activities.
How does the tax calculation work under Simples Nacional?
-Taxes under Simples Nacional are calculated based on the company's revenue, not its profit. This means that even if a business incurs losses, it still needs to pay taxes based on its billing.
What is the role of an accountant in a Simples Nacional business?
-Having an accountant is mandatory for all types of companies under Simples Nacional, except for MEI. Accountants help with financial management, fee and tax obligation management, and ensuring the business remains compliant with legislation.
What is the MEI (individual microentrepreneur) and how does it differ from Simples Nacional?
-The MEI is a specific category under Simples Nacional with different rules. It is designed for individual entrepreneurs and has its own set of regulations and tax obligations, which are distinct from those applicable to microenterprises and small businesses.
Can a company with a headquarters or branch abroad be part of Simples Nacional?
-No, a company with a headquarters or branch abroad is not eligible for Simples Nacional. The company must operate solely within Brazil.
What are the other tax regime options available in Brazil besides Simples Nacional?
-Besides Simples Nacional, the other tax regime options in Brazil are Real Profit and Presumed Profit. Each has its own set of rules and is suitable for different types of businesses.
Outlines
😀 Understanding Simples Nacional
This paragraph introduces Simples Nacional, a simplified tax regime in Brazil designed for micro and small businesses. It explains that this regime helps in organizing and streamlining tax processes, making compliance easier. The script emphasizes the importance of choosing the right tax regime for business growth and success. It outlines the topics to be covered, including the definition of Simples Nacional, its advantages and disadvantages, and the eligibility criteria. The regime consolidates federal, state, and municipal taxes, including INSS, ICMS, ISS, PIS, and COFINS, under a single guide. It also mentions the billing categories for the last 12 months: Microenterprise (up to R$ 360,000.00) and Small Business (R$ 360,000.00 to R$ 4,800,000.00). The MEI (individual microentrepreneur) is also part of Simples Nacional but with different rules.
😉 Advantages and Disadvantages of Simples Nacional
This paragraph delves into the benefits and drawbacks of being part of the Simples Nacional regime. Advantages include tax regularization, simplified tax collection through a unified rate (DAS), reduced bureaucracy, and a single registration at federal, state, and municipal levels. It also highlights reduced labor costs due to the expendable nature of the 20% Employer INSS contribution. However, the regime has its downsides, such as the need to pay taxes on revenue rather than profit, even in cases of business losses, and the lack of detailed ICMS and IPI taxes on invoices, which can affect customers' ability to claim tax credits. The requirement to have an accountant, except for MEI, is also mentioned, emphasizing the role of accountants in managing finances and tax obligations. The paragraph concludes by discussing the eligibility criteria for Simples Nacional, such as revenue limits, no outstanding debts with the government, and restrictions on corporate structure and partnerships.
Mindmap
Keywords
💡Simples Nacional
💡Tax Regime
💡Microenterprise
💡Small Business
💡MEI
💡DAS
💡CNPJ
💡INSS
💡ICMS
💡Accountant
💡Eligibility
Highlights
Simples Nacional is a tax regime designed for micro and small companies in Brazil, simplifying tax processes.
It consolidates federal, state, and municipal taxes into a single guide, including INSS, ICMS, ISS, PIS, and COFINS.
Simples Nacional categorizes businesses into Microenterprises with up to R$ 360,000.00 revenue and Small Businesses from R$ 360,000.00 to R$ 4,800,000.00.
MEI (individual microentrepreneur) also fits into Simples Nacional but has different rules.
The tax regime simplifies tax collection with a unified rate called DAS, reducing bureaucracy.
Registration for Simples Nacional is done through a company's CNPJ at federal, state, and municipal levels.
Employer INSS contribution of 20% on payroll becomes expendable under Simples Nacional, reducing labor costs.
Business accounting is made easier with an integrated and unified process under Simples Nacional.
Taxes are calculated on top of the company's revenue, not profit, even if the business suffers losses.
Invoices issued under Simples Nacional do not describe ICMS and IPI taxes, affecting customers' ability to claim tax credits.
Hiring an accountant is mandatory for Simples Nacional businesses, except for MEI, to manage finances and tax obligations.
To qualify for Simples Nacional, businesses must meet specific revenue limits and cannot have outstanding debts with the government.
Partners in a Simples Nacional business cannot have other CNPJs with a combined turnover exceeding BRL 4,800,000.00.
Businesses must not have partners living abroad or be a S/A company that owns shares to be eligible for Simples Nacional.
The activity of the business must be allowed in the list of Simples Nacional activities to qualify.
Businesses cannot have a headquarters or branch abroad to be part of Simples Nacional.
Accountants play a crucial role in helping businesses decide if Simples Nacional is the best tax regime option and in the registration process.
If a business does not qualify for Simples Nacional, there are alternative tax regimes like Real Profit and Presumed Profit.
The video offers a free e-book download to assess readiness for opening a business and encourages subscribing to the channel for more business insights.
Transcripts
What is Simple Nacional and how does it work? Choosing the right tax regime for your business is
essential to manage well and make your company grow and succeed.
Therefore, understanding what Simples Nacional is will make your life much easier. Helping
to organize and streamline all the tax processes that every company needs to work
on in order to comply with obligations. Especially if you have or
want to set up a small business. So, understand now everything you need to
know about Simples Nacional. In a practical and summarized way!
You want to receive tips and information to set up your own business.
So subscribe to this channel and stay on top
of everything you need to know to open your own company.
To try to make this matter very clear for you, we will address the following points:
1. WHAT IS SIMPLES NACIONAL
2. MAIN ADVANTAGES AND DISADVANTAGES 3. WHO MAY OR MAY NOT BE SIMPLES NACIONAL
So, let's go! 1. WHAT IS SIMPLE NATIONAL
Basically, it is a simplified tax regime for micro and small companies. In
which it allows the collection of federal, state and municipal taxes in a single guide.
Among these taxes, we can mention some taxes, such as: INSS,
ICMS, ISS, PIS, COFINS, among others. To try to make it clearer,
it is important to understand what a tax regime is. Which, in short, is a system that establishes
the collection of taxes for each company, for each CNPJ. All according to the size of the collection,
activity carried out and size of each company. And Simples Nacional is one of those
tax regimes here in Brazil. And there are two others that are Real Profit and Presumed Profit.
And for Simples Nacional, it currently presents billing categories for the last 12 months:
- Microenterprise: which is up to R$ 360,000.00 - Small Business: which ranges
from R$ 360,000.00 to R$ 4,800,000.00 The MEI (individual microentrepreneur)
also enters Simples Nacional. But their rules are different. Therefore,
if you want to understand more about MEI, watch our very practical video that explains everything about
it. To do so, just click on this button above or on the link in the description.
Remembering that these values can be updated. Therefore, it is important
to check what is the current value at the time you are going to open your company, agreed?
2. MAIN ADVANTAGES AND DISADVANTAGES ADVANTAGES
Being Simples Nacional is one of the options to leave your company regularized. How to also
be able to issue invoices, for example. At the same time, Simples Nacional simplifies
the tax collection process. All done through a unified rate, which is called
DAS (Documento de Arrecadação do Simples Nacional). And that greatly reduces bureaucracy.
Furthermore, the registration at the federal, state and municipal levels
becomes unique. Through the company's CNPJ. In addition, labor costs are reduced.
Since the Employer INSS contribution of 20% on the payroll becomes expendable.
And with all of that said, your business accounting will be made significantly easier.
The process becomes much more integrated and unified. Simples Nacional calculates taxes on top of
the company's revenue, not profit. That way, even if your business suffers losses,
you will still have to pay taxes on top of your billing.
In addition, the invoices issued by Simples Nacional do not describe
ICMS and IPI taxes. Therefore, this makes it impossible for customers to take advantage of these tax credits. That is,
they cannot collect part of that value back. This is more common in the industrial area. Therefore
, if you work in this sector, you need to pay attention and work well on this issue so as
not to alienate potential large customers. Also, Simples Nacional needs to have an
accountant. In fact, this is mandatory for all types of companies, except those who
are MEI (individual microentrepreneur). However, having an accountant, despite
generating a cost for your business, is usually very useful and important in running your business.
Mainly for being able to help a lot with finances and management of fees and
tax obligations. Everything to leave your business always regularized, within the legislation.
3. WHO CAN BECOME SIMPLES NACIONAL To be a Simples Nacional, it is mandatory to respect
some rules and requirements. For example: First, you need to fit within
the billing we mentioned at the beginning of this video. That is:
• Microenterprise: which is up to R$ 360,000.00 in revenue in the last 12 months.
• Small Business: ranging from BRL 360,000.00 to BRL 4,800,000.00
in revenue in the last 12 months. • And the MEI, which has different rules as well.
Not having another company in the corporate structure or being a partner in another business. That is,
the CNPJ cannot participate in the share capital of another legal entity;
The company's partners who have other CNPJs, the sum of the turnover of all the
businesses of all the partners cannot exceed the limit of BRL 4,800,000.00 in revenue;
Not have any type of debt or pending issues with the Federal,
State, Municipal and/or Social Security. Or else no outstanding debt with the Government.
Not having partners who live outside the country, abroad;
Not be a S/A company (Sociedade Anônima) that owns shares;
Have an activity carried out that is allowed in the list of Simples Nacional activities. To check it out,
we leave the link in the description of this video Not having a headquarters or branch abroad,
outside the country. Anyway, these are some requirements to be
able to opt for Simples Nacional. However, it is very important to study all the details
to understand whether becoming Simples Nacional is really the best option for your company.
And here, an accountant can help a lot in your decision making. Including,
carrying out the registration and registration of Simples Nacional, if this is the case.
In addition, if you do not qualify for Simples Nacional, there are other
tax regime options. Which are Real Profit and Presumed Profit, which we mentioned at the beginning.
So if you want to understand more about Real Profit and Presumed Profit,
let us know here in the comments and we'll make content like this for you.
Have you seen how Simples Nacional can be a good option for your company's tax regime?
We have tried to summarize the content to make it clearer for you. But if you have any other
tips or points that we didn't talk about here, write them in the comments too and share them with us!
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to continue producing and improving videos and content of this type for you.
And just to recap what we talked about here: 1. WHAT IS SIMPLES NACIONAL
2. MAIN ADVANTAGES AND DISADVANTAGES 3. WHO MAY OR MAY NOT BE SIMPLES NACIONAL
We hope you enjoyed it! And if you want to learn more about how to set up and manage your own
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