National Simples Table 2017

National Simple Table 2017

Check the table of the National Simple 2016

Since January, they are paying the new rules for the National Simple . In 2018, the changes are related to various aspects, such as breakpoints, rates and transition rules.

If you are in doubt about the changes, do not worry: this post, we present the most significant changes for you to keep up to date on the subject, in addition to tables and annexes of National Simple.

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Issue invoices to your company within a management system to avoid errors

Rates of the National Simple in 2018

Not a single rate on the monthly gross revenue will be applied. From 2018, the rate becomes higher, but with a specific fixed discount for each frame range. Thus, one obtains the so-called effective rate .

Effective rate is: the last 12 months gross income x tax rate (as the monthly billing period and activity of the company) – the amount to be deducted / gross revenue in the last 12 months.

The percentage ranges from 4% to 33% , as gross revenue and Annex in which the activity is inserted.

Tables and annexes of the National Simple

The tables of the National Simple are now summarized in five annexes (see all of them in full at the end of this article), three for services, one for trade and one for industry.

Appendix 1 – trade companies

Gross revenue in 12 months

Aliquot

Deduction of the amount to be paid

Up to R $ 180.000,00

4%

0

R $ 180,000.01 R $ 360,000.00

7.3%

R $ 5940.00

R $ 360,000.01 R $ 720,000.00

9.5%

R $ 13,860.00

R $ 720,000.01 to R $ 1,800,000.00

10.7%

R $ 22,500.00

R $ 1,800,000.01 R $ 3,600,000.00

14.3%

R $ 87,300.00

R $ 3,600,000.01 R $ 4,800,000.00

19%

R $ 378,000.00

 

Annex II – factories / industries and industrial companies

Gross revenue in 12 months

Aliquot

Deduction of the amount to be paid

Up to R $ 180.000,00

4.5%

0

R $ 180,000.01 R $ 360,000.00

7.8%

R $ 5940.00

R $ 360,000.01 R $ 720,000.00

10%

R $ 13,860.00

R $ 720,000.01 to R $ 1,800,000.00

11.2%

R $ 22,500.00

R $ 1,800,000.01 R $ 3,600,000.00

14.7%

R $ 85.500,00

R $ 3,600,000.01 R $ 4,800,000.00

30%

R $ 720,000.00

 

Annex III – Installation services firms, repairs and maintenance; travel agencies; academies; accounting firms; of medicine and dentistry companies

Gross revenue in 12 months

Aliquot

Deduction of the amount to be paid

Up to R $ 180.000,00

6%

0

R $ 180,000.01 R $ 360,000.00

11.2%

R $ 9360.00

R $ 360,000.01 R $ 720,000.00

13.5%

R $ 17,640.00

R $ 720,000.01 to R $ 1,800,000.00

16%

R $ 35,640.00

R $ 1,800,000.01 R $ 3,600,000.00

21%

R $ 125,640.00

R $ 3,600,000.01 R $ 4,800,000.00

33%

R $ 648,000.00

 

Annex IV – companies cleaning services, construction, supervision, construction of real estate and legal services

Gross revenue in 12 months

Aliquot

Deduction of the amount to be paid

Up to R $ 180.000,00

4.5%

0

R $ 180,000.01 R $ 360,000.00

9%

R $ 8,100.00

R $ 360,000.01 R $ 720,000.00

10.2%

R $ 12,420.00

R $ 720,000.01 to R $ 1,800,000.00

14%

R $ 39,780.00

R $ 1,800,000.01 R $ 3,600,000.00

22%

R $ 183,780.00

R $ 3,600,000.01 R $ 4,800,000.00

33%

R $ 828,000.00

 

Annex V – audit services companies, technology, journalism, engineering, advertising etc.

Gross revenue in 12 months

Aliquot

Deduction of the amount to be paid

Up to R $ 180.000,00

15.5%

0

R $ 180,000.01 R $ 360,000.00

18%

R $ 4.500,00

R $ 360,000.01 R $ 720,000.00

19.5%

R $ 9,900.00

R $ 720,000.01 to R $ 1,800,000.00

20.5%

R $ 17,100.00

R $ 1,800,000.01 R $ 3,600,000.00

23%

R $ 62,100.00

R $ 3,600,000.01 R $ 4,800,000.00

30.5%

R $ 540.000,00

 

Recent National Simple Changes

The rates have been changed, but also other changes that was tax regime from 2018 . See which were:

BreakPoint

The annual gross income of small businesses increased from R $ 3.6 million to R $ 4.8 million . This new amount equivalent to R $ 400,000 per month billing.

For micro billing is $ 360,000 per year, or R $ 30,000 per month. Small companies (EPPs) may have revenue of R $ 360 thousand to $ 4.8 million per year.

As for the individual micro-entrepreneurs (Meis) are a R $ 60,000 of revenue to a ceiling of R $ 81,000 yearly, which means R $ 6750.00 per month (before it was R $ 5,000.00).

Tracks billing

The new tables presented previously, have only six tracks billing instead of the 20 that existed until 2017.

Companies in early activity

In the case of companies in the beginning of activity, the amounts of accumulated gross revenues in Annexes I to V of this Supplementary Law must be proportionately to the number of months of activity in the period.

For example, if your business is opened in November 2018, it will be the proportionate period of two months:

Annual sales of $ 4.8 million / 12 x 2 months = R $ 800,000

In this case, your company will have a turnover of no more than R $ 800,000 to keep its framework the National Simple.

Classification of tables

The tables are only 5 attachments, as you’ve seen. They are categorized as follows: 3 for services, one for trade and one for industry.

Annex III – which has reduced rates – now has services that were in tables V and VI, as laboratories, martial arts and dance academies, medical services, psychology and dentistry.

In turn, Annex V now covers current activities that were in Annex VI, such as engineering, brokers, topography, auction, advertising, journalism and auditing.

To find out if your company fits in Annex III or Annex V, it is necessary to calculate the factor R.

R factor

The R – factor is more a change of the National Simple in 2018 and it should be calculated so that your company can identify in which attachment must be framed , and Annex III or Annex V, according to the calculation result.

To calculate it, you must:

  1. Check the sum of its payroll, including management fees, FGTS salaries and other charges in recent months
  2. Check the sum of revenues also the last 12 months
  3. Divide the sum of the salaries of 12 months by gross revenues of 12 months
  4. If the division result is equal to or greater than 28%, a company must fit in Annex III. If less than 28%, falls in Annex V.

See a practical example of a medical clinic:

  1. Billing 01/2017 to 12/2017 = R $ 2,650,000.00
  2. Payroll in the same period = R $ 830,000.00
  3. R factor = R $ 830,000 / 2,650,000 = US $ 0.31 x 100 = 31%
  4. In this case, falls within Annex III.

Deadline for debts

Indebted taxpayers can perform the discharge of debts in up to 120 installments , provided that the share is at least $ 300 There are corrected by Selic – basic interest rate – 1% and employee in the month of payment of the installment.

activities include

  • Small companies operating in the alcoholic beverage industry (except those that produce or sell wholesale);
  • Civil society organizations may not participate unions, or professional representative associations and parties, societies and cooperatives integrated by people at risk or personal or social vulnerability;
  • Religious organizations (dedicated to socially conscious activities);
  • MEI, entrepreneur of the countryside with industrialization activities, marketing or service.

Table of the National Simple or Supersimples

When it comes to table the National Simple, some refer to Supersimples. But this term is no longer used. Anyway, the two designations indicate the same tax regime .

All modifications presented in this post were coming from the Supplementary Law 155/2016 , which brought more solidity to the National Simple.

Moreover, with this law, it shall be considered the possibility of receiving capital from investor-angel , greater incentive for the growth of micro and small businesses.

This constant evolution of the rules and the Brazilian tax system takes into account the demands and needs of small business owners. So it is possible that new changes occur, but there is still nothing definite.

To stay on the table upgrades and rates of simple, follow the the ContaAzul blog . We have a specific category for entrepreneurs seeking more knowledge on topics fiscal and tax , you know?



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