Micro-enterprises (ME) and small businesses (EPP) that do not fall under any of the prohibitions stipulated in Article 3, §4, and Article 17 and paragraphs of Complementary Law 123 of 2006, regulated by CGSN Resolution 140/201, may opt for the Simples Nacional, a regime that simplifies tax payments.
Article 17. Micro-enterprises or small businesses may not collect taxes and contributions under the Simples Nacional regime.
I – that explores the activity of providing cumulative and continuous services of credit advisory, credit management, selection and risk assessment, accounts payable and receivable management, asset management (asset management) or purchase of credit rights resulting from sales of goods on credit or provision of services (factoring) or that carries out loan, financing and credit instrument discounting operations, exclusively with its own resources, having as counterparties individual micro-entrepreneurs, micro-enterprises and small businesses, including in the form of a simple credit company;
II – that has a partner domiciled abroad;
III – whose capital is held by an entity of the direct or indirect federal, state or municipal public administration;
IV – (REVOKED)
V – who has outstanding debts with the National Social Security Institute (INSS), or with the Federal, State, or Municipal Public Treasuries, whose enforceability is not suspended;
VI – that provides intermunicipal and interstate passenger transportation services, except when in the river transport modality or when it has characteristics of urban or metropolitan transportation or is carried out under continuous charter in a metropolitan area for the transportation of students or workers; VII – that is a generator, transmitter, distributor or marketer of electricity;
VIII – that engages in the import or manufacture of automobiles and motorcycles;
IX – that engages in the activity of importing fuels;
X – that engages in the production or wholesale of;
See more at: SIMPLES NACIONAL – FEDERAL REVENUE SERVICE
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