What is the national simple for an industry

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After I wrote the post in which I explained how to pay less taxes by investing in PCP and industrial management , I realized that many people still wanted more information about the taxation regime, which is generally the most attractive for micro and small industries or companies from other segments . By the title of this post, you already know that I'm going to talk about Simples Nacional .

Simples Nacional  is the tax regime that theoretically came to  facilitate and reduce the taxation  of companies from different segments with annual gross revenue with a current ceiling of R$3.6 million. Theoretically, as it is not that simple and depending on the characteristics of the company, another tax regime may be more interesting in terms of paying less taxes, as I mentioned in that post .

Its main differential is the  National Simples Collection Document (DAS) , which unifies all taxes into a single collection that already covers municipal, state and federal collections and divides them automatically. In other tax regimes, these taxes are levied separately. But, my goal now is to give more information about Simples, answering some important questions below.

What are the Simples Nacional tax rates and how is it paid?
The Simples Nacional DAS includes several taxes, including: ISS, CSLL, COFINS, PIS, CPP, ICMS, IRPJ and IPI. In it, the rates are calculated according to Mobile Number List  the type of business and the billing of the last months. In the case of industry, you should consult the  Partição do Simples Nacional – Indústria , where the rates vary between 4.5% and 12.11%, a considerable difference from most services, which is from 6% to 17.42% for example.

If you want to consult the rates of the other Simples Nacional tables, check the links below:




The company that opts for Simples Nacional must use the  Federal Revenue  system so that it can calculate the values ​​and then generate the correct DAC for the company. Once paid, the bank itself will automatically transfer it to the responsible bodies.

How can I opt for Simples Nacional?
To adapt your industry to the Simples Nacional tax regime, it is necessary to fulfill several requirements, which go far beyond the annual revenue or size of the company. Check out the  main requirements to enter Simples Nacional :

Be a micro or small business
Annual gross revenue of a maximum of R$3.6 million
There cannot be foreign partners or legal entities
The industry cannot have debts with the INSS (National Social Security Institute) or with the Union.
Among other limitations specific to the type of service, such as participation of partners in other legal entities and services such as consulting.
After making sure that your industry meets the requirements to opt for Simples Nacional, you should select the option “Request for Option for Simples Nacional” on the Simples Nacional portal ( www.receita.fazenda.gov.br/simplesnacional ), there too You can track the progress of your order. For more details, the ideal is for you to carefully read the  manual developed by the Federal Revenue .