Simple national suffers a series of changes on January 1, 2018

As of January 1, 2018, the simple national suffers a number of changes, which include new limits of invoicing, including the MEI; In the number of tracks; In the table of aliquots to calculate the value of taxes; and new categories of companies that may opt for the differentiated regime of micro and small enterprises.


As a general rule, the simple regime establishes a differentiated tax treatment, allowing micro-enterprises and small businesses to collect their taxes through a single guide, which includes eight taxes.

Among the main features of Simples are the fact that it is an optional regime, with a collection made through a single collection document, covering the payment of the IRPJ, CSLL, PIS/Pasep, Cofins, ICMS, IPI, ISS and CPP. Continue following this article and discover the new rules of simple and everything that will change in 2018. In Paraíba, 90% of the 117,000 companies with state enrollment are from the differentiated regime of the national simple.

The regime was instituted through supplementary Law No. 123/2006. Since its entry into force, countless changes have been made. For 2018, new changes will enter into force in the national simple and a series of new rules for the tribute.

We listed below the main changes in the national simple for 2018:

New limits – The single national will have new billing limits: Rises from R $3.6 million to r $4.8 million in federal taxes, while the Individual microentrepreneur (MEI) rises from R $60000 to R $81000 annually. With the new rule, a mandatory sub-boundary was created for States and municipalities. The limits for the collection of ICMS and ISS in the form of the national simple remained in R $3.6 million. Thus, a company with revenues between R $3.6 million and r $4.8 million may be opting for the simple national and, at the same time, have to fulfill its obligations relating to ICMS and ISS in the respective state, Federal district or municipality.

Tax calculation ranges-there was a change in the annexes of the LC 123/2006 containing the tables with the nominal rates used for calculating the due tax. The revenue ranges were reduced from 20 to only six. Annexes I, II and IV remain, but annex VI has been extinguceed and absorbed by annexes III and IV.

1st track up to 180,000.002

ª range from 180,000.01 to 360,000.003

ª range from 360,000.01 to 720,000.004

ª range from 720,000.01 to 1,800,000.00

5 ª range from 1,800,000.01 to 3,600,000.00

6 ª range from 3,600,000.01 to 4,800,000.00

Change in the calculation of the value due – from January 2018 onwards, there will also be change in the calculation of the value due monthly by the micro Company or small company opting for the national simple that will be determined by applying the effective aliquots On the basis of calculation, calculated from the nominal rates contained in the tables of annexes I to V of the supplementary law 126/2006. The effective rate is obtained through the constant calculation formula in Art. 18 § 1(a) of that supplementary law, however, is still calculated automatically by PGDASD. Through this new form of progressive taxation the taxpayer will pay the rate of the upper tracks only on the value that exceeds the previous tracks.

New optants of Simples-from 2018 onwards, can opt for the single national micro and small breweries; Wineries Producers of liqueurs and distilleries, since registered in the Ministry of Agriculture, Livestock and supply, and complying with the regulation of ANVISA and RfB regarding the production and marketing of alcoholic beverages.

New systematic taxation of ICMS – due to the new systematic of progressive taxation, the laws 8.814/2009 and 9.679/12, which grant a reduction in the basis of calculation of ICMS in relation to the operations carried out by the companies of the simple national, will become Inapplicable from 2018. In order not to harm the companies, the government of Paraíba published law 11,031 in the Official Gazette of the state of December 13, which will benefit 23,978 micro companies and small companies opting the national simple in 2018. Currently, the State grants a reduction in the basis of calculation of ICMS for companies of simple with revenues up to R $1,260,000.00. With the new law, as of January 1, 2018, this tax benefit will be expanded to companies with revenues up to R $1,800,000.00, benefiting more than 90% of the micro-enterprises of the single national.

Increase in reduction-companies with revenues up to R $180,000, which currently have a reduction of 60%, in the basis of calculation of ICMS, will have a high reduction to 63.23% in the calculation Act; While companies with revenues in the range of R $180,000 to R $360,000, which currently have a reduction in the ICMS calculation base of 19.35%, will have a high reduction to 21.87%.

Transitional period for exclusion-it is important to remember that, for the year 2017, transitional rules were established due to the new limits set for 2018. The company that, in 2017, invoice between r $3.6 million and R $4,320,000 (exceeded the limit by up to 20%) will not need to report its exclusion, because the effect of exclusion should occur in January 2018, when the new limits are already in force. The company that, in 2017, invoice between R $4,320,000 and R $4.8 million (exceeding the limit in more than 20%) should then communicate its exclusion in the Portal of the national simple with effects for the month following the occurrence of the excess, and may make new request for option In January 2018. If the excess occurs in December 2017, the company does not need to delete it.

Investor figure-Angel-Another topic between the changes in the single national for 2018 establishes the investor-Angel, an individual or legal person who can contribute to the development of the business. It is a government incentive for the development of innovative and modern activities. This investor can provide capital to invest in the business with the right to participate in the profits obtained by the company.

Option for the national simple-the Secretariat of revenue of PARAÍBA informs that companies can make the option for the national simple until January 31, 2018. For those who did not schedule or those who did, but there were disputes with some federate, they may, after regularization, make the request for option in the Portal of the national simple (simple services-option-"request option by the simple National").

The State revenue directs the micro and small companies, who intend to opt for the national simple regime, which make a consultation before to know if there is any impeditive pending through the site of the SER/PB, in the link Servirtual/Simple-national/consult-regularity

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