Five Reasons That Exclude Companies from Simples Nacional

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Simples Nacional was created with the objective of facilitating the formalization of small and medium-sized companies. Therefore, it offers some benefits such as simplification in the payment of taxes and lower taxation in relation to other regimes. But for the company to remain in the Simples Nacional, it is necessary to be aware of the constant compliance with some criteria, otherwise the company may be excluded from the regime.

Check below the main reasons that may exclude companies from Simples Nacional.

1) Excess Billing

Allowed revenue is R$360 thousand for micro-enterprises and up to R$4.8 million for small businesses (EPP). If these limits are exceeded, the company can be excluded;

2) Default

The company that has debts with the Federal, State or Municipal Public Treasury, as well as those related to Social Security and that are not paid or paid in installments, can also motivate the exclusion of the company

3) Prohibited Activities

There are some activities that cannot be developed and taxed by Simples Nacional. Among them are the development of commercial and investment banking activities, in addition to credit, financing and investment or real estate credit companies. It is also forbidden for brokers or distributors of securities, securities and exchange, leasing companies, as well as private insurance and capitalization or supplementary pension from participating in the Simples Nacional;

4) Non-compliance with the law

Companies that are convicted of some type of fraud or non-compliance with the law are also excluded from the Simples Nacional. The same occurs with possible frauds when the company fails to issue invoices in the provision of services or in the sale of goods, in addition to the sale of goods that are related to smuggling.

5) Society

The company that intends to join the Simples Nacional cannot have a legal entity partner. Therefore, if the incorporated company is in this situation, it can also be excluded.
The same occurs if one of the partners is part of Simples Nacional in another company, if the revenues of the two companies exceed R$4,800,000.00.

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Fonte: Jornal Contábil