Legal entities that opt for the Simples Nacional tax regime must meet the following conditions: micro-enterprises or small business and when carrying out operations of import Exports of international products are treated the same as industrial exports under the Industrialized Products Tax legislation. (IPI).

Complementary Law No. 123/06 establishes a series of conditions aimed at facilitating and promoting these companies' access to the foreign market through simplified procedures for registration, licensing, customs clearance, and foreign exchange.

However, the Simples Nacional in foreign trade no It allows the use of tax and contribution credits, meaning that all taxes applicable to the nationalization of the imported product are payable. However, depending on the revenue, it can be advantageous for the company.

Therefore, consulting a specialized lawyer is extremely important to determine the best legal framework for the company.

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Put Anna Gabriela, Lawyer, graduated in Law in 2012 from the Professor Damásio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552.

If you have any questions, please contact our specialized team so we can assist you.