Simples Nacional is one of the tax regimes most used by micro and small companies in Brazil. With specific rules and reduced tax rates, it was created to make life easier for entrepreneurs. If you're an entrepreneur, want to start a business or are considering changing regime, keep reading this complete and up-to-date guide for 2025.
What is Simples Nacional?
Simples Nacional is a unified and simplified tax system aimed at micro-enterprises (ME) and small businesses (EPP). Created by Complementary Law 123/2006, its main objective is to facilitate the payment of taxes, which are paid in a single form (DAS).
As well as simplifying bureaucracy, the regime also reduces the tax burden and improves cash flow predictability. But not all companies can join the regime. There are specific rules regarding turnover, type of activity and legal nature.
Who can opt for Simples Nacional?
Companies that meet the following criteria can join the scheme:
Annual turnover of up to R$ 4.8 million.
Be up to date with taxes and fiscal obligations.
Carrying out activities permitted by law.
Not having partners abroad or in companies with foreign capital.
If your company meets the criteria, you can join at the beginning of each calendar year, until the last working day of January.
How to register for Simples Nacional?
The process is digital and carried out directly through the Receita Federal portal. See step by step:
Access Simples Nacional Portal.
Click on the option “Option Request”.
Log in with your company details.
Fill in the information requested.
Track the approval in the system itself.
Tip: Keep your company's tax situation in order to avoid having your application denied.
Advantages of Simples Nacional
Opting for this tax regime in 2025 brings several benefits:
Unification of taxes: payment of eight taxes in a single form.
Reduced rates : compared to other regimes such as Presumed Profit.
Ease of accounting : less bureaucracy and lower costs.
Preference in public tenders : encouraging the participation of small companies.
Lower tax burden for those starting out.
These benefits make this scheme an excellent choice for start-up businesses.
Disadvantages and points to watch out for
Although advantageous, Simples Nacional also has limitations. Here are the main points to watch out for:
Annual turnover limit (R$ 4.8 million).
Not all activities are allowed , such as financial institutions.
Possible automatic disqualification when exceeding the ceiling.
Rates may vary depending on the sector and accumulated turnover.
Before choosing, it's worth consulting a trusted accountant to assess whether the system is right for your business.
Billing ranges and Simples Nacional rates
The regime has tables with different income brackets and progressive rates, called annexes. They vary according to the type of activity carried out.
Annex I : Trade - rates starting at 4%.
Annex II : Industry - rates starting at 4.5%.
Annexes III, IV and V : Service providers - rates vary from 6% to 33%.
The higher the company's turnover over the last 12 months, the higher the rate applied.
Is it worth opting for Simples Nacional in 2025?
It depends on your business profile. For companies with revenues of up to R$4.8 million and which fall within the permitted activities, the special regime continues to be advantageous. In addition to the reduced tax burden, the simplification of ancillary obligations makes a big difference in the day-to-day running of the company.
However, it is essential to carry out a detailed analysis based on the company's turnover, expenses and activity. An error in the choice of regime can result in overpayment of taxes.
FAQ - Frequently Asked Questions
1. What is the DAS in Simples Nacional?
This is the tax regime's Collection Document, a single payment slip for the regime's taxes.
2. Can I hire employees under Simples Nacional?
Yes, as long as it complies with its labor and social security obligations.
3. Is it possible to change regime during the year?
No. The change can only be made at the beginning of the calendar year.
4. Does Simples Nacional apply to MEIs?
No. MEI (Individual Microentrepreneur) has its own system, which is more simplified than Simples Nacional.
5. Do I need an accountant for Simples Nacional?
Yes, with the exception of MEI, all companies need formal accounting.
Smart Closing for Small Businesses
Choosing the ideal regime can be decisive for your company's financial health. Opting for a simplified model brings savings, less bureaucracy and more time to focus on growth.
With the right support and strategic planning, you can make the most of the benefits available and keep your company compliant with legislation, reducing risks and optimizing profits.
👉 Keep an eye on blog for the next articles on Jornal 365.
