Everything you need to know about Simples Nacional Restaurant

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It is natural for business owners in the food sector to have doubts about the Simples Nacional restaurant and how to apply it correctly in their businesses.

Keeping tax obligations up to date is essential for the company's financial health and the continuity of the business.

So, thinking about helping, we will clarify the main aspects of Simples Nacional for restaurants, from identifying the applicable rates to how to do the calculation. Check it out!

Index
What is Simples Nacional?
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Simples Nacional restaurant: Who can choose?
What is the Simples Nacional restaurant tax rate?
What is the Simples Nacional tax rate for restaurants?
How to calculate the tax rate?
Impacts on variation in gross revenue
How can Menu Web help your restaurant?
Conclusion
What is Simples Nacional?
Simples Nacional is a differentiated, simplified and favored tax regime, applied to Microenterprises (ME) and Small Businesses (EPP) in Brazil.

Therefore, this regime unifies the collection of various taxes and contributions in a single monthly payment slip, greatly simplifying the lives of entrepreneurs.

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Name
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Enterprise
Enterprise
E-mail
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Telephone
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Monthly billing

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Number of orders per day

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Therefore, the main objective of Simples Nacional is to facilitate compliance with tax obligations, reduce the tax burden and bureaucracy for small businesses, thus encouraging entrepreneurship and the formalization of new businesses in the country.

This simplification is essential for the food sector, which faces some challenges, such as the need to meet various legal and health requirements.

By opting for Simples Nacional, restaurants, snack bars and bars benefit from a series of advantages, such as:

Possibility of collecting several taxes in a single guide;
Load reduction;
Simplification of processes, such as issuing invoices and accounting records.
Simples Nacional restaurant: Who can choose?
Those establishments that qualify as Microenterprises (ME) or Small Businesses (EPP) may join the Simples Nacional regime for restaurants .

So, to qualify, the company must have an annual gross revenue of up to R$4.8 million. This is one of the main requirements and must be met.

Furthermore, the company cannot be included in legal restrictions, such as participation in other companies, business intermediation activities, property rental, among others.

The company must also have no debts with the Union or the INSS to qualify for the Simples Nacional restaurant.

It is important to highlight that Simples Nacional is an optional adhesion regime, that is, the restaurant can choose to remain in the normal taxation regime if it is more advantageous for its business.

However, this decision must take into account several factors, such as the cost structure, activity profile and the company's growth strategy.

What is the Simples Nacional restaurant tax rate?
Companies in the food sector, including restaurants, snack bars, bars and similar, are included in Annex III of Simples Nacional.

Therefore, this annex establishes different rates that vary according to the company's annual gross revenue.

Therefore, under the Simples Nacional regime, the various taxes are consolidated into a single collection document, called the Simples Nacional Collection Document (DAS).

Therefore, this document unifies the collection of:

Federal taxes, such as:
Corporate Income Tax (IRPJ);
Social Contribution on Net Profit (CSLL);
Contribution to PIS/Pasep;
Contribution to Social Security Financing (COFINS);
Tax on Industrialized Products (IPI);
Employer Social Security Contribution
State tax:
Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS)
Municipal tax, such as:
Tax on Services of Any Nature (ISS).
This consolidation of taxes into a single payment slip provides restaurants with a more organized and simplified way of dealing with their tax obligations, reducing bureaucratic complexity and facilitating the financial management of the business.

What is the Simples Nacional tax rate for restaurants?
According to current legislation, the Simples Nacional tax rates for restaurants are as follows:

Annual Gross Revenue up to R$180,000.00: 4.00%;
Annual Gross Revenue from R$180,000.01 to R$360,000.00: 7.3%;
Annual Gross Revenue from R$360,000.01 to R$720,000.00: 9.5%;
Annual Gross Revenue from R$720,000.01 to R$1,800,000.00: 10.7%;
Annual Gross Revenue from R$1,800,000.01 to R$3,600,000.00: 14.3%;
Annual Gross Revenue from R$3,600,000.01 to R$4,800,000.00: 19%
It is important to highlight that these Simples Nacional restaurant rates are subject to annual updates.

Therefore, it is essential that business owners in the food sector monitor any changes in gross revenue brackets and the respective Simples Nacional tax rates.

How to calculate the tax rate?
To calculate the Simples Nacional restaurant tax rate, you must:

Identify the restaurant's annual gross revenue range: Check which revenue range your company falls into (up to R$180,000.00; from R$180,000.01 to R$360,000.00; from R$360,000.01 to R$720,000.00; from R$720,000.01 to R$1,800,000.00; from R$1,800,000.01 to R$3,600,000.00);
Apply the corresponding tax rate: Based on the annual gross revenue range, apply the Simples Nacional tax rate defined for your sector of activity (in the case of restaurants, the rates vary from 4.50% to 19.00%);
Calculate the amount to be collected: Multiply the monthly gross revenue by the applicable tax rate. The result will be the amount to be collected through the Simples Nacional Collection Document (DAS).
Practical example:

Consider a restaurant located in Belo Horizonte, Minas Gerais, which has a monthly gross revenue of R$350,000.00.

Annual Gross Revenue = R$ 350,000.00 x 12 = R$ 4,200,000.00;
In this case, the company falls within the range of “Annual Gross Revenue from R$3,600,000.01 to R$4,800,000.00”;
According to the updated table, the Simples Nacional tax rate for this revenue range is 19.00%.