05 reasons that lead companies to be excluded from Simples Nacional

The National Simple is the Tax Regime for Unified Calculation and Collection of all federal, state and municipal taxes.

Much is said about exclusion from Simples Nacional, but did you know that it can occur partially or total?

Complementary Law 123/2006 allows states to adopt billing sublimites for the options of this regime. Thus, companies opting for Simples Nacional who during the calendar year exceed state sublimitis will be excluded from the regime partially.

When partial exclusion occurs due to exceeding state sublimites, the company must collect ICMS and/or ISS outside the DAS - Simples Nacional collection document. Federal and Social Security taxes will continue to be collected in a unified manner.

Total exclusion, it can happen for some reasons:

• Revenue of the calendar year above 4,800,000.00;

• Debts with Social Security, States, Municipalities or Union;

• Exercise of impeding activity provided for in LC 123/2006

• corporate framework composed of another legal entity;

• Non -domiciled partners in Brazil, or with capital greater than 10% in the corporate framework of another company not opting for Simples Nacional.

When total exclusion occurs, the company needs to choose a new tax regime, and the calculation and collection of its taxes individually.

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