O novo limite do Simples Nacional

Simples Nacional: O que é?

No artigo de hoje, a Arbrent aborda uma questão de grande importância: o novo limite do Simples Nacional.

A fim de explicar tudo sobre esse assunto, faz-se necessário começar por uma definição a respeito desse regime tributário.

Também chamado apenas de Simples, trata-se do regime de arrecadação simplificada para empreendedores.

As regras para que o Simples Nacional esteja vigente no país estão consoante as definições da Lei Complementar, nº 123/2006, que dispõe sobre o estatuto da Microempresa e da Empresa de Pequeno Porte. 

O recolhimento de impostos através desse regime tributário ocorre através do Documento de Arrecadação do Simples (DAS), que feito todos os meses a partir da regularização da empresa.

Há diferentes impostos que cobrados através do DAS, como o Imposto de Renda de Pessoa Juíridica (IRPJ) e a Contribuição Social sobre o Lucro Líquido (CSLL). Além disso, pode haver recolhimento de PIS/Pasep, Cofins, IPI,  ICMS e ISS. 

É também via DAS que ocorre o recolhimento automático de INSS para Pessoa Jurídica que se enquadre no regime do Simples Nacional. 

Quem pode optar pelo Simples Nacional?

Para optar pelo regime de tributação através do Simples Nacional, é preciso que a empresa se enquadre em porte de Microempreendedor Individual (MEI), Microempresa (ME) ou Empresa de Pequeno Porte (EPP). 

É preciso falar a respeito de certas atividades (CNAE) que não podem exercidas sob regime de tributação pelo Simples.

Além disso, casos como o de empresas com sócios que sejam Pessoa Jurídica ou filiais com sede de Pessoa Jurídica no exterior também estão impedidos de regulamentação através do Simples Nacional.

Limites atuais

Os limites têm relação com o faturamento anual máximo das empresas que estejam dentro dos portes permitidos para tributação através do Simples Nacional.

Atualmente, o limite de faturamento anual do MEI é de R$81.000,00, uma média que se aproxima dos sete mil de faturamento mensal. 

Para as Microempresas, esse limite é de R$360.000,00 anuais (com emprego de no máximo 9 funcionários quando do setor de serviços e comércio e 19 na indústria).

No caso de Empresas de Pequeno Porte, o faturamento máximo anual é de até R$4,8 milhões.

Proposta de mudanças

As mudanças para novos limites de faturamento foram votadas através da Comissão de Finanças e Tributação da Câmara dos Deputados.

A partir das alterações, os valores passam a ser revisitados todos os anos, com reajustes feitos segundo a inflação.

Assim, o faturamento limite para Microempreendedor Individual passa a ser de R$144.913,41. 

Para Microempresas, o valor atualizado é de R$869.480,43 e para Empresas de Pequeno Porte, a nova referência de faturamento é R$8.694.804,31 anuais.

Data para aprovação

Agora, o texto deve passar por votação na Comissão de Constituição e Justiça (CCJ) para finalmente ser votado no Plenário da Câmara, como aponta notícia da Câmara Legislativa. Ainda não há uma data específica para que esse evento ocorra.

Quer saber mais sobre assuntos como esse? Acesse o blog da Arbrent.

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