What is Simples Nacional?
Simples Nacional is the Integrated System for Payment of Taxes and Contributions of Micro and Small Enterprises in Brazil.
As the name says, it is a system that simplifies the collection of taxes from micro and small companies that works as an optional regime. The company may or may not choose to do so.
Individual Microentrepreneurs (MEI) are automatically included in Simples Nacional and collect a fixed amount monthly.
Simples promotes a unification of the collection of federal, state and municipal taxes and contributions in a single payment. Its objective is to encourage the formalization of companies, centralizing taxation and in some cases reducing the tax burden.
To be part of Simples, the main requirement is that the company has an annual turnover of R $ 4.8 million.
The rates to be paid are different for each of the billing ranges defined in the table. A form of progressive collection is used, where the highest amount paid is proportionally at the maximum established.
Who can opt for Simples
The billing of a company that wants to opt for Simples must be a maximum of R $ 4.8 million per year.
To enroll in the integrated regime, it is enough that the legal entity is classified as a micro or small business. This setting can be found in the National Statute of Micro and Small Businesses.
The classification and tax rate to be paid by the opting company can be seen in the tables that appear as attachments in this same Federal Complementary Law.
Another requirement is that micro and small companies must be exempt from debt with the Union or the INSS if they want to be part of the system.
Who can not be part
There are some commercial activities that cannot be chosen by Simples Nacional. Some prohibited activities are:
- Financial services, such as banks or brokers, for example;
- Transport services, with the exception of river transport;
- Fuel imports;
- Vehicle manufacturing;
- Electricity generation and distribution;
- Allotment and real estate development;
- Assignment or lease of labor;
- Production and wholesale of cigarettes and the like, firearms, soft drinks and alcoholic beverages (except for small producers).
The following cases are also excluded from the Simples Nacional benefits:
- Legal entity that participates with capital in another legal entity;
- Branch, branch or company representation abroad;
- Cooperatives, except consumer ones;
- Capital with the participation of a public administration entity, direct or indirect.
How to opt for Simples
The option for Simples can be made from the creation of the company or until the last day of January of each year. In the coming years it should only be indicated if the company no longer opts for the framework.
The option for Simples is made through the internet, through the Portal do Simples Nacional through the request guide. Access is done with an access code or digital certificate.
In order to fit the modality correctly, it is recommended to have an annual billing forecast made by an accountant.
A professional can also assist in all procedures such as verifying that the company has a CNAE eligible for Simples and the respective registration.
What taxes are part of Simples Nacional?
Simples covers the following federal, state and municipal taxes:
- Corporate Income Tax (IRPJ)
- Social Contribution on Net Income (CSLL)
- Contribution to PIS / Pasep
- Contribution to Social Security Financing (Cofins)
- Tax on industrialized products (IPI)
- Tax on Circulation of Goods and Services (ICMS)
- Service Tax of Any Nature (ISS)
- CPP (Social Security Contribution destined to Social Security by the legal entity)
The legal entity pays everything in a single guide, the DAS (Document of Collection of the Simples Nacional).
In the Simples Nacional portal the taxpayer finds the Generator Program for the Simple National Collection Document – Declaratory (PGDAS-D), used for calculating, declaring the value and issuing the DAS.