Post by account_disabled on Feb 22, 2024 1:40:15 GMT -5
Taxes on retail trade you need to analyze your business data to decide which tax regime is most advantageous for your business. As the simples nacional tax rate rises along with revenue, there are situations in which it ends up strangling the company's growth . In these cases, migrating to another tax regime is the best option. In the case of micro and small businesses, the choice is usually based on presumed profit . As the name suggests, in this regime, the corporate income tax (irpj) and the social contribution on net profit (csll) are calculated according to a presumption of profit according to your sector, not according to the actual profit. In practice, this means that, if your profit margin is higher than the table, it becomes financially advantageous. However, paying taxes will be more complex than with simple. As the presumed profit table does not specify a rate for trade, the calculation of the profit for calculating the irpj owed by companies in the sector is done according to the general rule (8% of revenue.
The same happens with csll, but at a rate of 12%. Based on the values, the tax due is calculated. However, we emphasize that, in the case of commerce, it is rare for an establishment to opt for presumed Saudi Arabia Phone Number profit. In most situations, simples nacional is more advantageous. What if my retail business also offers services? Taxes on retail trade if your establishment also offers a service, you need to pay extra attention to taxes. It is not uncommon for retail establishments to also offer some services related to the goods they sell . A computer item store can offer installation and maintenance of the equipment sold, for example. It turns out that the sale of goods and the provision of services are seen differently by tax law. If this is the case in your store, the best solution is to separate the invoices and pay the taxes for each of them separately. Let's say that, in the case of the computer item store, you sold r$20,000 in merchandise and r$5,000 in installations and maintenance.
In this case, the calculation must be done separately and differently according to the characteristics of each activity. To do this, when opening your company, you must include more than one national classification of economic activities (cnae) . Choose carefully: in addition to influencing your tax payments, the cnae also interferes in other aspects of the business, such as union membership. For example: if you have a clothing store , you can use both code 4642-7/01 (which concerns wholesale clothing trade) and 4781-4/00 (referring to retail trade of these items). Now, if you sell accessories, you may fall under cnae 4781-4/00 (retail trade in clothing accessories). If you offer any complementary services , simply add another cnae. In the case of a clothing store that also offers style consultancy, it can register with cnae 7410-2/01. However, be aware of one detail: this and many other services cannot be included in simples nacional ! Therefore, evaluate whether offering this facility will compensate for the impossibility of calculating and paying taxes in simples.