The Simples Nacional is a simplified tax regime widely used by micro and small businesses in Brazil. However, when annual revenue exceeds the permitted limit, many companies face disqualification. This process can lead to classification in regimes such as:
Simples Nacional with Excess Sublimit: when the company exceeds the Simples limit in relation to ISS or ICMS.
Normal Regime: in cases of revenue above the total ceiling allowed by Simples Nacional.
Understanding these categories is essential to avoid tax and financial problems that can harm the company’s operations.
Why does the disqualification occur at the end of the year? What is the
The decompliance mobile phone number data updated 2025 usually occurs at the end of the year due to the closing of the accumulated revenue of the last 12 months. With the increase in seasonal sales in sectors such as commerce and services, many companies end up exceeding the Simples Nacional limit.
Another point of attention is that the changes may be retroactive, requiring immediate financial and administrative adjustments.
Impacts of non-compliance on the company’s day-to-day activities
When non-compliance top digital marketing trends occurs, companies need to deal with a series of changes, such as:
Increase in tax burden: In the normal regime, the tax rate tends to be higher.
Changes in tax calculation: Leaving the simplified regime, the company starts to calculate taxes such as PIS, Cofins, IRPJ and CSLL separately.
Accounting adjustments: New accessory obligations may be required, such as SPED Fiscal and Contributions.
Need for adjustments to the ERP: Management systems need to be configured to comply with new fiscal and tax rules.
These changes directly affect the company’s cash flow, financial management and operational routine.
How to prepare for changes in the tax regime?
To avoid problems arising from non-compliance, it is essential to adopt preventive and proactive measures. Check out the main practices:
1. Monitor revenue periodically
Track your malaysia numbers list company’s revenue month by month. An ERP system can help consolidate this information in real time, allowing greater control over financial figures and projections.
2. Calculate the impact of the new tax burden
Simulate the tax rates in the regime to which your company may be subject. This planning helps you understand how the changes will affect the costs and pricing of products or services.
3. Adjust financial and tax processes
Review accounting and tax practices to ensure compliance with new requirements. This includes everything from calculating taxes to generating tax documents, such as electronic invoices.
4. Invest in team training
Prepare your team to deal with the new processes and rules. Specific training for the new regime can prevent errors and bottlenecks that compromise the efficiency of the operation.
5. Use technology to simplify the transition What is the
A robust ERP can be key to facilitating adaptation to the new tax regime. Features such as automatic tax calculation, issuing of guides and integration with accounting systems make the transition more efficient.
The importance of tax planning in non-compliance
Good tax planning is essential to deal with non-compliance without losses. This practice allows you to identify legal ways to optimize the tax burden and minimize financial impacts.