O Simples Nacional consiste em um regime de tributação simplificado e que, ao unificar impostos diferentes em um único documento, diminui a burocracia para os empreendedores.
Para permanecer enquadrado neste regime, fique atento às seguintes obrigações:
➡️ Apuração do Simples Nacional, mensalmente
➡️ Declaração Anual – DEFIS
➡️ Escrituração Contábil Digital – Obrigatório para empresas que possuem investidor anjo e opcional para as demais
➡️ GFIP SEFIP com as informações da Folha de Pagamento
➡️ RAIS anual
São situações que podem gerar a exclusão do Simples Nacional:
❌ Ultrapassar o limite de faturamento
❌ Comercialização de mercadorias de contrabando ou fruto de roubo
❌ Falta das obrigações acessórias do Simples Nacional
❌ Omitir informações sobre a folha de pagamento, com funcionários e profissionais autônomos
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