{"id":3908,"date":"2025-02-24T19:37:14","date_gmt":"2025-02-24T22:37:14","guid":{"rendered":"https:\/\/preview.omie.com.br\/blog\/\/?p=3908"},"modified":"2025-02-28T14:04:26","modified_gmt":"2025-02-28T17:04:26","slug":"o-que-e-simples-nacional-e-regras","status":"publish","type":"post","link":"https:\/\/preview.omie.com.br\/blog\/o-que-e-simples-nacional-e-regras\/","title":{"rendered":"O que \u00e9 Simples Nacional? Guia completo e tabela 2025!"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Se voc\u00ea \u00e9 empreendedor ou est\u00e1 pensando em abrir um neg\u00f3cio, o Simples Nacional pode ser uma \u00f3tima solu\u00e7\u00e3o para organizar sua tributa\u00e7\u00e3o. Com regras claras e simplificadas, ele permite que voc\u00ea concentre esfor\u00e7os no crescimento da sua empresa, sem perder tempo com processos fiscais complicados.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Por isso, vamos detalhar quem pode optar pelo Simples Nacional, os benef\u00edcios desse regime e as principais informa\u00e7\u00f5es que voc\u00ea precisa saber. Tamb\u00e9m abordaremos como ferramentas modernas, como sistemas ERP, podem ajudar a tornar a gest\u00e3o do Simples Nacional ainda mais eficiente.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Continue a leitura e entenda mais sobre esse regime tribut\u00e1rio!<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">O que \u00e9 o Simples Nacional?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O Simples Nacional \u00e9 um <\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/regime-tributario-saiba-como-escolher-o-melhor-para-sua-empresa\/\"><span style=\"font-weight: 400;\">regime tribut\u00e1rio<\/span><\/a><span style=\"font-weight: 400;\"> simplificado voltado para microempresas (ME) e empresas de pequeno porte (EPP) no Brasil.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Criado pela <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\"><span style=\"font-weight: 400;\">Lei Complementar n\u00ba 123\/2006<\/span><\/a><span style=\"font-weight: 400;\">, ele unifica tributos federais, estaduais e municipais em uma \u00fanica guia, o Documento de Arrecada\u00e7\u00e3o do Simples Nacional (DAS), reduzindo a burocracia e facilitando o cumprimento das obriga\u00e7\u00f5es fiscais e da <\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/distribuicao-de-lucros-2023-guia-para-empresas-do-simples-nacional\/\"><span style=\"font-weight: 400;\">distribui\u00e7\u00e3o de lucro <\/span><\/a><span style=\"font-weight: 400;\">entre os s\u00f3cios.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na pr\u00e1tica, possibilita a economia para as empresas enquadradas no regime, que podem chegar a pagar at\u00e9 80% menos impostos do que nos demais regimes, os de<\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/lucro-real-e-lucro-presumido-diferencas-e-qual-e-o-melhor-negocio\/\"><span style=\"font-weight: 400;\"> Lucro Real e de Lucro Presumido<\/span><\/a><span style=\"font-weight: 400;\">, al\u00e9m de ter outras vantagens que facilitam a vida do empreendedor.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quais impostos comp\u00f5em o Simples Nacional?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O Simples Nacional re\u00fane diversos tributos em um \u00fanico pagamento, tornando a administra\u00e7\u00e3o tribut\u00e1ria mais eficiente. Os impostos inclu\u00eddos s\u00e3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/preview.omie.com.br\/blog\/\/irpj-como-funciona-imposto-de-renda-pessoa-juridica\/\"><span style=\"font-weight: 400;\">IRPJ (Imposto de Renda Pessoa Jur\u00eddica)<\/span><\/a><span style=\"font-weight: 400;\">: imposto sobre o lucro das empresas, calculado com base no faturamento dentro do regime do Simples Nacional;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/preview.omie.com.br\/blog\/\/csll-o-que-os-empresarios-devem-saber-sobre-esse-tributo\/\"><span style=\"font-weight: 400;\">CSLL (Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido)<\/span><\/a><span style=\"font-weight: 400;\">: contribui\u00e7\u00e3o destinada \u00e0 seguridade social, proporcional ao faturamento da empresa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PIS (Programa de Integra\u00e7\u00e3o Social): tributo que financia benef\u00edcios trabalhistas, recolhido de forma unificada;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/preview.omie.com.br\/blog\/\/voce-sabe-o-que-e-o-imposto-cofins\/\"><span style=\"font-weight: 400;\">COFINS (Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social)<\/span><\/a><span style=\"font-weight: 400;\">: imposto voltado para o financiamento da seguridade social, calculado com base no faturamento;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IPI (Imposto sobre Produtos Industrializados): incide sobre produtos industrializados e \u00e9 recolhido no DAS para empresas optantes;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/preview.omie.com.br\/blog\/\/icms-o-que-e-como-acessar-calculo-muito-mais\/\"><span style=\"font-weight: 400;\">ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os)<\/span><\/a><span style=\"font-weight: 400;\">: tributo estadual sobre a circula\u00e7\u00e3o de mercadorias e presta\u00e7\u00e3o de alguns servi\u00e7os;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ISS (Imposto Sobre Servi\u00e7os): imposto municipal sobre presta\u00e7\u00e3o de servi\u00e7os, integrado ao DAS;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/preview.omie.com.br\/blog\/\/calculo-do-inss-saiba-como-e-feito-e-todas-as-aliquotas\/\"><span style=\"font-weight: 400;\">INSS Patronal (Contribui\u00e7\u00e3o Previdenci\u00e1ria Patronal)<\/span><\/a><span style=\"font-weight: 400;\">: contribui\u00e7\u00e3o previdenci\u00e1ria da empresa, recolhida de forma unificada.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Quem pode optar pelo Simples Nacional em 2025?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Para aderir ao Simples Nacional em 2025, a empresa deve atender aos seguintes requisitos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faturamento anual de at\u00e9 R$ 4,8 milh\u00f5es;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ser constitu\u00edda como <\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/me-por-que-optar-por-uma-microempresa\/\"><span style=\"font-weight: 400;\">Microempresa (ME)<\/span><\/a><span style=\"font-weight: 400;\"> ou Empresa de Pequeno Porte (EPP)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e3o \u00e9 permitido o enquadramento de <\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/guia-mei-tudo-que-voce-precisa-saber\/\"><span style=\"font-weight: 400;\">Microempreendedor Individual (MEI<\/span><\/a><span style=\"font-weight: 400;\">);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exercer atividade permitida no regime (algumas categorias, como institui\u00e7\u00f5es financeiras, s\u00e3o vedadas);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e3o ter pend\u00eancias fiscais com a Uni\u00e3o, Estados e Munic\u00edpios.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Empresas j\u00e1 ativas devem solicitar a ades\u00e3o at\u00e9 o \u00faltimo dia \u00fatil de janeiro de 2025, enquanto novos neg\u00f3cios podem optar pelo Simples Nacional no momento da abertura.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quais s\u00e3o as vantagens do Simples Nacional?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Empreendedores que optam pelo Simples Nacional podem aproveitar diversas vantagens, como:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Redu\u00e7\u00e3o da carga tribut\u00e1ria: empresas de menor porte podem pagar tributos com al\u00edquotas reduzidas, especialmente em seus primeiros anos de opera\u00e7\u00e3o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unifica\u00e7\u00e3o de impostos: o pagamento unificado no DAS simplifica a gest\u00e3o tribut\u00e1ria e reduz o risco de atrasos;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menos burocracia: declara\u00e7\u00f5es fiscais e obriga\u00e7\u00f5es acess\u00f3rias s\u00e3o simplificadas, permitindo que o empreendedor foque no crescimento do neg\u00f3cio;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facilidade no cumprimento de obriga\u00e7\u00f5es trabalhistas: a contribui\u00e7\u00e3o patronal ao INSS j\u00e1 est\u00e1 inclu\u00edda no DAS, evitando a necessidade de c\u00e1lculos adicionais;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acesso a licita\u00e7\u00f5es p\u00fablicas: empresas do Simples Nacional possuem vantagens em processos licitat\u00f3rios e concorr\u00eancias p\u00fablicas.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">E quais s\u00e3o as desvantagens?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Apesar dos benef\u00edcios, h\u00e1 algumas limita\u00e7\u00f5es que devem ser consideradas:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limite de faturamento: o teto de R$ 4,8 milh\u00f5es pode ser um obst\u00e1culo para empresas em crescimento;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restri\u00e7\u00f5es de atividades: nem todas as atividades podem aderir ao Simples Nacional, sendo essencial verificar a lista de CNAEs permitidos;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Al\u00edquotas progressivas: as al\u00edquotas aumentam conforme o faturamento cresce, o que pode reduzir a vantagem competitiva em rela\u00e7\u00e3o a outros regimes tribut\u00e1rios.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">O que \u00e9 o DAS e como pagar?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O DAS (<\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/documento-arrecadacao-simples-nacional-das\/\"><span style=\"font-weight: 400;\">Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/span><\/a><span style=\"font-weight: 400;\">) \u00e9 a guia gerada pelo <\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/pgdas-o-que-e-e-para-que-serve\/\"><span style=\"font-weight: 400;\">PGDAS<\/span><\/a><span style=\"font-weight: 400;\"> da Receita Federal que \u00e9 utilizada para o pagamento dos tributos do Simples Nacional. Ele pode ser gerado diretamente no Portal do Simples Nacional e pago em bancos, caixas eletr\u00f4nicos e aplicativos banc\u00e1rios.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Como fazer a inscri\u00e7\u00e3o no Simples Nacional?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Para fazer a inscri\u00e7\u00e3o no Simples Nacional, siga estes passos:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verifique se sua empresa atende aos requisitos do regime;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acesse o site da Receita Federal e escolha a op\u00e7\u00e3o de ades\u00e3o ao Simples Nacional;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularize pend\u00eancias fiscais, se houver;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acompanhe a aprova\u00e7\u00e3o da solicita\u00e7\u00e3o.<\/span><\/li>\n<\/ol>\n<h2><span style=\"font-weight: 400;\">Tabela Simples Nacional 2025<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As al\u00edquotas do Simples Nacional variam de acordo com o faturamento e o tipo de atividade da empresa. Os valores s\u00e3o divididos por anexos:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Anexo I \u2013 Com\u00e9rcio<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Destinado a empresas que atuam no com\u00e9rcio de mercadorias.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Faixa de Receita Bruta (12 meses)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Al\u00edquota\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valor a Deduzir (R$)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">At\u00e9 R$ 180.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> 4,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 180.000,01 a R$ 360.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7,30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5.940,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 360.000,01 a R$ 720.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13.860,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 720.000,01 a R$ 1.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10,70%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22.500,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 1.800.000,01 a R$ 3.600.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">14,30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">87.300,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 3.600.000,01 a R$ 4.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">19,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">378.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fonte: <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\"><span style=\"font-weight: 400;\">Lei Complementar 123<\/span><\/a><span style=\"font-weight: 400;\"> (2025).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Anexo II \u2013 Ind\u00fastria<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Aplic\u00e1vel a empresas do setor industrial.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Faixa de Receita Bruta (12 meses)\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Al\u00edquota<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valor a Deduzir (R$)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">At\u00e9 R$ 180.000,00\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 180.000,01 a R$ 360.000,00\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7,80%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5.940,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 360.000,01 a R$ 720.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13.860,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 720.000,01 a R$ 1.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11,20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22.500,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 1.800.000,01 a R$ 3.600.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">14,70%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">85.500,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 3.600.000,01 a R$ 4.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">720.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fonte: <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\"><span style=\"font-weight: 400;\">Lei Complementar 123<\/span><\/a><span style=\"font-weight: 400;\"> (2025).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Anexo III \u2013 Servi\u00e7os<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Engloba empresas que prestam servi\u00e7os como instala\u00e7\u00e3o, reparos e manuten\u00e7\u00e3o.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Faixa de Receita Bruta (12 meses)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Al\u00edquota<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valor a Deduzir (R$)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">At\u00e9 R$ 180.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 180.000,01 a R$ 360.000,00\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11,20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9.360,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 360.000,01 a R$ 720.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">17.640,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 720.000,01 a R$ 1.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">16,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35.640,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 1.800.000,01 a R$ 3.600.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">21,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">125.640,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 3.600.000,01 a R$ 4.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">648.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fonte: <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\"><span style=\"font-weight: 400;\">Lei Complementar 123<\/span><\/a><span style=\"font-weight: 400;\"> (2025).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Anexo IV \u2013 Servi\u00e7os<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Destinado a empresas que prestam servi\u00e7os como limpeza, vigil\u00e2ncia, obras e constru\u00e7\u00e3o de im\u00f3veis.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Faixa de Receita Bruta (12 meses)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Al\u00edquota<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valor a Deduzir (R$)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">At\u00e9 R$ 180.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> 4,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 180.000,01 a R$ 360.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8.100,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 360.000,01 a R$ 720.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10,20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12.420,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 720.000,01 a R$ 1.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">14,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">39.780,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 1.800.000,01 a R$ 3.600.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">183.780,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 3.600.000,01 a R$ 4.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">828.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fonte: <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\"><span style=\"font-weight: 400;\">Lei Complementar 123<\/span><\/a><span style=\"font-weight: 400;\"> (2025).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Anexo V \u2013 Servi\u00e7os<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Abrange empresas que prestam servi\u00e7os como auditoria, jornalismo, tecnologia, publicidade e engenharia.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Faixa de Receita Bruta (12 meses)\u00a0\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Al\u00edquota<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valor a Deduzir (R$)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">At\u00e9 R$ 180.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 180.000,01 a R$ 360.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.500,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 360.000,01 a R$ 720.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">19,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9.900,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 720.000,01 a R$ 1.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">17.100,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 1.800.000,01 a R$ 3.600.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">23,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">62.100,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">De R$ 3.600.000,01 a R$ 4.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">540.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fonte: <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\"><span style=\"font-weight: 400;\">Lei Complementar 123<\/span><\/a><span style=\"font-weight: 400;\"> (2025).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c9 importante que as empresas identifiquem corretamente o anexo correspondente \u00e0 sua atividade para aplicar as al\u00edquotas adequadas. Al\u00e9m disso, \u00e9 fundamental acompanhar poss\u00edveis atualiza\u00e7\u00f5es.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Perguntas Frequentes sobre o Simples Nacional<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">O Simples Nacional permite exporta\u00e7\u00e3o de produtos?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sim, empresas no Simples Nacional podem exportar, desde que respeitem as regras e o limite de faturamento.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Posso contratar funcion\u00e1rios no Simples Nacional?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sim, \u00e9 poss\u00edvel contratar funcion\u00e1rios, cumprindo obriga\u00e7\u00f5es trabalhistas e previdenci\u00e1rias.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">O Simples Nacional \u00e9 vantajoso para pequenas empresas?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sim, pois reduz custos e simplifica a gest\u00e3o fiscal, mas exige organiza\u00e7\u00e3o para aproveitar seus benef\u00edcios.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Preciso de uma contabilidade completa ou apenas Livro Caixa?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">O <\/span><a href=\"https:\/\/preview.omie.com.br\/blog\/\/o-que-e-livro-caixa\/\"><span style=\"font-weight: 400;\">Livro Caixa<\/span><\/a><span style=\"font-weight: 400;\"> \u00e9 permitido, mas n\u00e3o dispensa outras obriga\u00e7\u00f5es cont\u00e1beis e societ\u00e1rias.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Transforme a gest\u00e3o da sua empresa com a Omie<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A Omie oferece um sistema ERP completo para simplificar a gest\u00e3o tribut\u00e1ria e financeira da sua empresa. Com funcionalidades automatizadas, voc\u00ea pode gerar o DAS, controlar receitas e despesas e manter a conformidade fiscal com facilidade.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conhe\u00e7a todas as <\/span><a href=\"https:\/\/www.omie.com.br\/funcionalidades\/\"><span style=\"font-weight: 400;\">funcionalidades do ERP Online da Omie<\/span><\/a><span style=\"font-weight: 400;\"> e simplifique a administra\u00e7\u00e3o do seu neg\u00f3cio!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Simples Nacional \u00e9 um regime tribut\u00e1rio simplificado para micro e pequenas empresas, reunindo diversos impostos em uma \u00fanica guia. Saiba quem pode aderir, suas vantagens e como otimizar sua gest\u00e3o tribut\u00e1ria.<\/p>\n","protected":false},"author":51,"featured_media":22432,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[410,400],"tags":[],"class_list":["post-3908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade-empresarial","category-sou-empreendedor"],"_links":{"self":[{"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/posts\/3908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/users\/51"}],"replies":[{"embeddable":true,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/comments?post=3908"}],"version-history":[{"count":14,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/posts\/3908\/revisions"}],"predecessor-version":[{"id":23487,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/posts\/3908\/revisions\/23487"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/media\/22432"}],"wp:attachment":[{"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/media?parent=3908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/categories?post=3908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/preview.omie.com.br\/blog\/wp-json\/wp\/v2\/tags?post=3908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}