Simples Nacional: how to apply - The Most Curious in the World
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Simple Nacional: how to apply

simple national

The deadline for joining Simples Nacional is approaching. Therefore, it is crucial to be aware, because if the entrepreneur misses this membership period, it will only be possible to opt for this tax modality in the year 2024.

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Simples Nacional is a tax regime option that offers significant advantages for entrepreneurs. This is due to the fact that it reduces bureaucracy and makes taxation simpler, with the payment of a single bill, the DAS (Documento de Arrecadação do Simples Nacional).

In addition to Simple, there are two more taxation options: Presumed Profit and Real Profit. Each company can choose the scheme that best suits its needs. To determine which is the most suitable for your company, it is essential to carry out an accounting consultancy and evaluate factors such as the economic scenario, billing, profit margin, costs and operational structure.

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Deadline for requesting membership of Simples Nacional

Micro and small companies have the opportunity to apply for membership of Simples Nacional once a year, as long as it is within the established deadline. In 2023, the deadline to apply for membership is January 31.

It is important to pay attention, because if the company misses this deadline, it will only be able to switch to Simples in the next year. Remember that companies already opting for Simples Nacional do not need to reapply for the new year.

Simples Nacional brings significant benefits to the entrepreneur, such as reducing bureaucracy in processes. The company will pay all taxes through a single bill, the DAS (Simples National Collection Document), which represents a percentage of the monthly billing. Taxes included in the DAS include:

  • IRPJ;
  • IPI;
  • CSLL;
  • COFINS;
  • Contribution to PIS/Pasep;
  • CPP;
  • ICMS;
  • ISS.

To adhere to this type of taxation, the company must qualify as a microenterprise (ME) or small business (EPP). In addition, it must also comply with the requirements set forth in the legislation and formalize the option.

how to join

Adhesion to Simples Nacional is carried out through the internet and the entire process is completely online. Next, check out the step by step to formalize the option:

  1. First, you must access the National Simple Portall;
  2. Then move the mouse to the tab “Simple – Services” and then click on "option";
  3. Now, in the "available services", click in “Request for Option for Simples Nacional”, choosing the login form. You can access the system through the Access Code or through your digital certificate;
  4. After logging in, just follow all the screen directions with the necessary information.

The request will undergo a pending analysis. If there are no pendencies, there will be approval. But otherwise, the order will be “under review”. To follow the progress of the request, just access the option “Follow-up of the Formalization of the Simples Nacional Option”.

A IRS is responsible for carrying out the analysis. Thus, it observes whether there are pending issues for the company in the states or municipalities. In case of denial of the request, the entrepreneur may still make a contestation.