[Free translation]
By means of Complementary Law no. 155/16 (published in the DOU on 10/28/2016), various provisions were amended regarding the National Simples, which still depend on regulation by the National Simples Steering Committee. Among the important changes promoted, the following stand out:
I - New Limits
The maximum limit of gross annual revenue of Simples Nacional increases from R $ 3.6 million to R $ 4.8 million, which is equivalent to a monthly average of R $ 400,000.
For micro enterprises classified as Individual Microentrepreneur (MEI), the new billing ceiling goes from R $ 60 thousand to R $ 81 thousand per year, which results in a monthly average of R $ 6.75 thousand.
Effective date: 01/01/2018.
II - ICMS and ISSQN
The companies whose sum of billing in the last 12 months is between R $ 3.6 and R $ 4.8 million, will calculate the ICMS and / or ISSQN outside the National Simples table, according to the definition to be published by the CGSN.
Effective date: 01/01/2018.
III - Reduction of bands and new rates
From 2018, the rate will be higher, but with a specific fixed discount for each framing range.
In practice, on a monthly basis, the tax calculated will depend on a calculation that takes into account the gross revenue accumulated in the previous 12 months and the fixed discount for each track.
This change will result in increased tax burden for some companies and reduction for others.
In the new format of Simples Nacional, two things change: the first is the number of bands that falls from 20 to 6 (see tables below) and the calculation formula that stops being a simple multiplication of the billing by the rate, happening to be calculated by means of the use of the following formula:
(RBT12 x Aliq-PD) / RBT12
At where:
RBT12 = Gross revenue accumulated in the twelve months prior to the calculation period;
Aliq = Nominal rate constant in Annexes I to V of this Complementary Law;
PD = portion to be deducted from Annexes I to V of this Complementary Law.
That is, in the same example given above the calculation would look like this:
(R $ 1,200,000 x 10.70% - R $ 22,500.00) / R $ 1,200,000 = 8.83% at the effective rate.
Note: by way of comparison, in the previous rule, such company would be taxed at 8.36% on billing, already in the new rule at 8.83%, which means an increase of 5.62% in the tax burden.
IV - Reduction in the number of tables
The National Simples tables were reduced from six to five, one for trade, one for industry and three for services.
Annex I - Trade;
Annex II - Industry;
Annex III - Rental of movable property, and provision of services not listed in §5-C of art. 18 of LC 123/06;
Annex IV - Provision of services listed in §5-C of art. 18 of LC 123/06; and,
Annex V - Provision of services listed in §5-I of art. 18 of LC 123/06.
Effective date: 01/01/2018.
VI - New activities
Simples Nacional will also be able to opt for the companies that carry out the following activities as from 2018:
a) industry or trade in alcoholic beverages such as: micro and small breweries; micro and small wineries; producers of liquors and micro and small distilleries as long as they do not produce or market wholesale; and,
b) medical services such as medical activity, including laboratorial and nursing; veterinary Medicine; dentistry; psychology, psychoanalysis, occupational therapy, acupuncture, podiatry, speech therapy, nutrition and vaccination clinics, and milk banks.
Effective date: 01/01/2018.
VII - Investor Angel
In this new edition of the National Simples was created the figure of the angel investor, which brings to the small companies in general, but mainly to the Startups, the benefit of receiving investments of individuals or legal entities, in exchange for their participation in profits without the need to join the social contract as members. This modality exempts the angel investor from the risks that may fall on the partners.
Effective date: 01/01/2017.
VIII - Installment of the National Simples
The companies included in the Simples Nacional with debits up to May 2016 will be able to pay the total amount of the arrears up to this date, in up to 120 monthly installments. The minimum value of the parcels should be R $ 300.00 for micro-enterprises (ME) and small enterprises (EPP).
Effective date: 10/28/2016.
