O QUE É SIMPLES NACIONAL E COMO FUNCIONA (Guia Prático e Resumido)

Blog Abri Minha Empresa

16 Feb 202308:15

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

00:00

😀 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.

05:03

😉 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

Simples Nacional is a simplified tax regime in Brazil designed for micro and small companies, allowing for the collection of federal, state, and municipal taxes through a unified system. It is central to the video's theme as it aims to educate viewers on how this tax system can streamline tax processes for businesses, making compliance easier and potentially aiding in business growth. The script mentions it as a choice for companies to regularize their tax obligations and reduce bureaucracy.

💡Tax Regime

A tax regime, as explained in the script, is a system that establishes how taxes are collected for each company based on their revenue, activity, and size. It is integral to the video's narrative as it sets the stage for discussing Simples Nacional as one of the available tax regimes in Brazil, alongside Real Profit and Presumed Profit, and helps viewers understand the context in which Simples Nacional operates.

💡Microenterprise

Microenterprise refers to a business entity that falls under a certain revenue threshold, in this case, up to R$ 360,000.00 in the last 12 months. The term is key to the video's message as it identifies one of the categories of businesses eligible for the Simples Nacional tax regime, illustrating the scope of businesses that can benefit from this simplified tax system.

💡Small Business

Small Business is another category identified in the script, with revenue ranging from R$ 360,000.00 to R$ 4,800,000.00 in the last 12 months. It is relevant to the video's theme as it outlines another group of businesses that can opt for the Simples Nacional tax regime, thus affecting how they manage their tax obligations.

💡MEI

MEI, or Individual Microentrepreneur, is a specific type of business entity in Brazil that has its own set of rules within the Simples Nacional regime. The script uses this term to highlight that there are different regulations for MEIs, suggesting a nuanced approach to tax compliance for this category of businesses.

💡DAS

DAS stands for 'Documento de Arrecadação do Simples Nacional' and represents the unified tax rate used within the Simples Nacional regime. The script emphasizes its role in simplifying the tax collection process, making it a crucial element in the video's discussion of reducing bureaucracy for businesses.

💡CNPJ

CNPJ, which stands for 'Cadastro Nacional da Pessoa Jurídica', is the tax registration number for companies in Brazil. The script mentions it in the context of a unified registration process under Simples Nacional, illustrating how businesses can consolidate their tax and legal registrations under a single identifier.

💡INSS

INSS refers to the Brazilian Social Security system, and the script discusses the reduced labor costs associated with the Simples Nacional regime, where the employer's contribution is made expendable. This term is significant as it touches on the financial benefits of the tax regime for businesses.

💡ICMS

ICMS stands for 'Imposto sobre Circulação de Mercadorias e Serviços', which is a tax on the circulation of goods and services in Brazil. The script points out that invoices issued under Simples Nacional do not describe ICMS, which can affect customers' ability to claim tax credits, an important consideration for businesses operating in the industrial sector.

💡Accountant

An accountant is essential for businesses under the Simples Nacional regime, except for MEIs, as mentioned in the script. The term is important as it underscores the need for professional financial advice and management to navigate the tax obligations and ensure compliance, which is a key aspect of the video's message on the practicalities of running a business.

💡Eligibility

Eligibility in the context of the script refers to the specific requirements a business must meet to opt for the Simples Nacional tax regime. The video details various criteria such as revenue limits, corporate structure restrictions, and absence of debts, which are vital for businesses to assess whether Simples Nacional is the right tax regime for them.

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.