Have you considered the advantages of joining Simples Nacional as a lawyer? This tax regime has been specially designed to simplify the lives of legal professionals, offering a more practical and economical way of managing their tax obligations.
If you're looking for an efficient method of collecting taxes and want to devote more time to your office and clients, read on and find out why Simples Nacional could be the ideal choice for your business.
How does Simples Nacional work for lawyers?
Before Simples Nacional was introduced, lawyers had to deal with a tangle of tax forms and high rates, similar to those of large companies. Simples Nacional for lawyers was created to change this reality, unifying the payment of taxes such as ICMS and ISS in a single form - the Simples Nacional Collection Document (DAS).
In addition to reducing bureaucracy, this system offers significant savings, since the tax rates are adjusted according to the firm's turnover: those who earn less pay less; those who earn more contribute more.
Who can opt for Simples Nacional?
Lawyers who earn up to R$ 4.8 million a year are eligible to join Simples Nacional. Membership offers a reduced tax burden when compared to the Presumed Profit or Real Profit regimes. To register, the professional must not have any debts with the Federal Government or the National Social Security Institute (INSS).
Table of Simples Nacional rates for lawyers:
| Gross Revenue in 12 Months (R$) | Rate | Deductible amount (R$) |
|---|---|---|
| Up to 180,000.00 | 4.50% | - |
| From 180,000.01 to 360,000.00 | 9.00% | 8.100,00 |
| From 360,000.01 to 720,000.00 | 10,20% | 12.420,00 |
| From 720,000.01 to 1,800,000.00 | 14.00% | 39.780,00 |
| From 1,800,000.01 to 3,600,000.00 | 22.00% | 183.780,00 |
| From 3,600,000.01 to 4,800,000.00 | 33.00% | 828.000,00 |
Who can't join Simples Nacional?
Not all lawyers fall under the Simples Nacional criteria. Those who earn more than R$ 4.8 million a year or have debts with the INSSoffices, or with the Federal, State or Municipal Tax Authorities, cannot opt for this system. In addition, offices with partners who have other active CNPJs or who carry out activities not permitted by Simples Nacional are also excluded from this option.
Simples Nacional vs. MEI: what's the difference?
Although Simples Nacional and MEI share the objective of simplifying taxation, they are not the same thing. Simples Nacional is a tax regime, while MEI is a legal form for individual micro-entrepreneurs. It is important to note that lawyers cannot be registered as MEIbecause of the specific rules that limit this category.
Read also: When to migrate from Simples Nacional to Lucro Presumido?
Advantages of Simples Nacional for Lawyers
Opt for Simple Nationall brings a number of benefits to lawyers, such as:
- Simplified TaxationAll taxes are paid in a single form (DAS).
- Progressive ratesThey increase according to turnover, which is fairer and more sustainable for smaller offices.
- Participation in Tenders: Firms that opt for the Simples Nacional system have competitive advantages in public tenders.
- Accounting Made EasyFewer declarations and a simpler accounting process, freeing up time for more strategic activities.
- Simplified InvestmentsEase of raising investment with legal certainty, allowing the business to expand.
How to join Simples Nacional?
To join Simples Nacional, lawyers must follow a few important steps:
- Obtaining an operating license: Apply at the town hall of the city where the office is located.
- OAB registration: Have active registration as a lawyer with Brazilian Bar Association.
- CNPJ registrationRegistering the office's CNPJ, a step in which tools such as the OBVIA application can help.
Read more about: How to calculate ICMS on the Simples Nacional surplus?
Count on CLM Controller's expert support
If you are considering joining Simples Nacional and need support to ensure that all the steps are carried out correctly, CLM Controller is here to help. Our team of experts offers all the support you need, from registering with the CNPJ to managing tax and accounting obligations, ensuring that your office is always in compliance with legal requirements.
A CLM Controller understands the particularities of the legal profession and offers customized solutions to facilitate your firm's accounting and financial management. Contact us and find out how we can help you make the most of the benefits of Simples Nacional.
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