{"id":12823,"date":"2019-02-19T16:09:46","date_gmt":"2019-02-19T19:09:46","guid":{"rendered":"https:\/\/marketup.com\/?p=12823"},"modified":"2019-02-19T16:09:46","modified_gmt":"2019-02-19T19:09:46","slug":"tabela-simples-nacional-2019","status":"publish","type":"post","link":"https:\/\/marketup.com\/blog\/tabela-simples-nacional-2019\/","title":{"rendered":"Tabela Simples Nacional 2019"},"content":{"rendered":"<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Fique ligado em todos os valores da tabela para adaptar o seu neg\u00f3cio<\/span><\/i><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Todo ano \u00e9 preciso ficar atento \u00e0s mudan\u00e7as nos regimes tribut\u00e1rios <\/span><span style=\"font-weight: 400;\">e<\/span><span style=\"font-weight: 400;\"> impostos pois assim fica mais f\u00e1cil saber como enquadrar sua empresa.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Para o ano de 2019 <\/span><span style=\"font-weight: 400;\">ocorrer\u00e3o<\/span><span style=\"font-weight: 400;\"> algumas mudan\u00e7as referentes ao regime do Simples Nacional como: mudan\u00e7as na tabela, nas al\u00edquotas, nos limites de faturamentos entre outros.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Por isso, preparamos este artigo para voc\u00ea se atualizar . Ent\u00e3o, vamos l\u00e1:<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>Limite de faturamento<\/b><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Para empresas que seguem o regime do Simples Nacional, a receita bruta \u00e9 de R$ 4,8 milh\u00f5es por ano. Ou seja, este valor equivale a uma m\u00e9dia mensal de R$ 400 mil. J\u00e1 as Microempresas poder\u00e3o faturar at\u00e9 R$ 360 mil ano ano e as empresas de pequeno porte R$ 4,8 milh\u00f5es ano ano.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Essas mudan\u00e7as ocorreram em 2018 e ainda prevalecem para este ano.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>Atividades exercidas<\/b><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">As altera\u00e7\u00f5es das atividades do Simples Nacional <\/span><span style=\"font-weight: 400;\">v\u00eam<\/span><span style=\"font-weight: 400;\"> ocorrendo desde o ano passado. A lista no entanto, tem mais atividades inclu\u00eddas do que \u00a0exclu\u00eddas. <\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>Confira a lista das categorias atribu\u00eddas<\/b><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Ind\u00fastria ou com\u00e9rcio de bebidas alco\u00f3licas, como micro e pequenas cervejarias, micro e pequenas vin\u00edcolas, produtores de licores e micro e pequenas destilarias, desde que n\u00e3o produzam ou comercializem no atacado;<\/li>\n<\/ul>\n<ul>\n<li>Servi\u00e7os m\u00e9dicos, como a pr\u00f3pria atividade de medicina, inclusive laboratorial e enfermagem, medicina veterin\u00e1ria e odontologia;<\/li>\n<\/ul>\n<ul>\n<li>Psicologia, psican\u00e1lise, terapia ocupacional e acupuntura;<\/li>\n<\/ul>\n<ul>\n<li>Podologia, fonoaudiologia, cl\u00ednicas de nutri\u00e7\u00e3o e de vacina\u00e7\u00e3o e bancos de leite;<\/li>\n<\/ul>\n<ul>\n<li>Representa\u00e7\u00e3o comercial e demais atividades de intermedia\u00e7\u00e3o de neg\u00f3cios e servi\u00e7os de terceiros;<\/li>\n<\/ul>\n<ul>\n<li>Auditoria, economia, consultoria, gest\u00e3o, organiza\u00e7\u00e3o, controle e administra\u00e7\u00e3o.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3><b>TABELA SIMPLES NACIONAL 2019<\/b><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Antes de falarmos das novas tabelas, \u00e9 importante lembrar que os anexos foram criados \u00a0pela <\/span><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp155.htm#art1\"><span style=\"font-weight: 400;\"><span style=\"color: #008000;\">Lei Complementar n\u00ba 155<\/span>,<\/span><\/a><span style=\"font-weight: 400;\"> que que alterou a <\/span><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm\"><span style=\"font-weight: 400; color: #008000;\">Lei Complementar n.\u00ba 123<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Primeiramente, \u00e9 preciso saber em qual anexo a sua empresa est\u00e1 enquadrada. Assim, o c\u00e1lculo deve ser feito da seguinte maneira: \u00a0receita anual total durante o ano multiplicado pela al\u00edquota indicada. Depois, \u00e9 s\u00f3 descontar o valor apontado e dividir o valor final pela receita anual bruta total.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><b>Anexo I do Simples Nacional 2019<\/b><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>Participantes: empresas de com\u00e9rcio (lojas em geral)<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Receita Bruta Total em 12 meses<\/b><\/td>\n<td><b>Al\u00edquota<\/b><\/td>\n<td><b>Quanto descontar do valor recolhido<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>At\u00e9 R$ 180.000,00<\/b><\/td>\n<td><b>4%<\/b><\/td>\n<td><b>0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 180.000,01 a 360.000,00<\/b><\/td>\n<td><b>7,3%<\/b><\/td>\n<td><b>R$ 5.940,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 360.000,01 a 720.000,00<\/b><\/td>\n<td><b>9,5%<\/b><\/td>\n<td><b>R$ 13.860,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 720.000,01 a 1.800.000,00<\/b><\/td>\n<td><b>10,7%<\/b><\/td>\n<td><b>R$ 22.500,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 1.800.000,01 a 3.600.000,00<\/b><\/td>\n<td><b>14,3%<\/b><\/td>\n<td><b>R$ 87.300,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 3.600.000,01 a 4.800.000,00<\/b><\/td>\n<td><b>19%<\/b><\/td>\n<td><b>R$ 378.000,00<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><b>Anexo II do Simples Nacional 2019<\/b><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Participantes: f\u00e1bricas\/ind\u00fastrias e empresas industriais<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Receita Bruta Total em 12 meses<\/b><\/td>\n<td><b>Al\u00edquota<\/b><\/td>\n<td><b>Quanto descontar do valor recolhido<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>At\u00e9 R$ 180.000,00<\/b><\/td>\n<td><b>4,5%<\/b><\/td>\n<td><b>0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 180.000,01 a 360.000,00<\/b><\/td>\n<td><b>7,8%<\/b><\/td>\n<td><b>R$ 5.940,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 360.000,01 a 720.000,00<\/b><\/td>\n<td><b>10%<\/b><\/td>\n<td><b>R$ 13.860,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 720.000,01 a 1.800.000,00<\/b><\/td>\n<td><b>11,2%<\/b><\/td>\n<td><b>R$ 22.500,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 1.800.000,01 a 3.600.000,00<\/b><\/td>\n<td><b>14,7%<\/b><\/td>\n<td><b>R$ 85.500,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 3.600.000,01 a 4.800.000,00<\/b><\/td>\n<td><b>30%<\/b><\/td>\n<td><b>R$ 720.000,00<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<h4><b><br \/>\n<\/b><span style=\"color: #000000;\"><b>Anexo III do Simples Nacional 2019<\/b><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Participantes: empresas que oferecem servi\u00e7os de instala\u00e7\u00e3o, de reparos e de manuten\u00e7\u00e3o. Consideram-se neste anexo ainda ag\u00eancias de viagens, escrit\u00f3rios de contabilidade, academias, laborat\u00f3rios, empresas de medicina e odontologia (a lista do Anexo III vai estar no <\/span><span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm#art18%C2%A75b\"><span style=\"font-weight: 400;\">\u00a7 5\u00ba-B<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a style=\"color: #008000;\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm#art18%C2%A75d\"><span style=\"font-weight: 400;\">\u00a7 5\u00ba-D<\/span><\/a><span style=\"font-weight: 400;\"><span style=\"color: #000000;\"> e<\/span> <\/span><a style=\"color: #008000;\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm#art18%C2%A75f\"><span style=\"font-weight: 400;\">\u00a7 5\u00ba-F<\/span><\/a><\/span><span style=\"font-weight: 400;\"> do artigo 18 da Lei Complementar 123)<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Receita Bruta Total em 12 meses<\/b><\/td>\n<td><b>Al\u00edquota<\/b><\/td>\n<td><b>Quanto descontar do valor recolhido<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>At\u00e9 R$ 180.000,00<\/b><\/td>\n<td><b>6%<\/b><\/td>\n<td><b>0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 180.000,01 a 360.000,00<\/b><\/td>\n<td><b>11,2%<\/b><\/td>\n<td><b>R$ 9.360,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 360.000,01 a 720.000,00<\/b><\/td>\n<td><b>13,5%<\/b><\/td>\n<td><b>R$ 17.640,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 720.000,01 a 1.800.000,00<\/b><\/td>\n<td><b>16%<\/b><\/td>\n<td><b>R$ 35.640,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 1.800.000,01 a 3.600.000,00<\/b><\/td>\n<td><b>21%<\/b><\/td>\n<td><b>R$ 125.640,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 3.600.000,01 a 4.800.000,00<\/b><\/td>\n<td><b>33%<\/b><\/td>\n<td><b>R$ 648.000,00<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><b>Anexo IV do Simples Nacional 2019<\/b><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Participantes: empresas que fornecem servi\u00e7o de limpeza, vigil\u00e2ncia, obras, constru\u00e7\u00e3o de im\u00f3veis, servi\u00e7os advocat\u00edcios (a lista do Anexo IV vai estar no <\/span><span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm#art18%C2%A75c\"><span style=\"font-weight: 400;\">\u00a7 5\u00ba-C\u00a0<\/span><\/a><\/span><span style=\"font-weight: 400;\">do artigo 18 da Lei Complementar 123)<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Receita Bruta Total em 12 meses<\/b><\/td>\n<td><b>Al\u00edquota<\/b><\/td>\n<td><b>Quanto descontar do valor recolhido<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>At\u00e9 R$ 180.000,00<\/b><\/td>\n<td><b>4,5%<\/b><\/td>\n<td><b>0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 180.000,01 a 360.000,00<\/b><\/td>\n<td><b>9%<\/b><\/td>\n<td><b>R$ 8.100,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 360.000,01 a 720.000,00<\/b><\/td>\n<td><b>10,2%<\/b><\/td>\n<td><b>R$ 12.420,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 720.000,01 a 1.800.000,00<\/b><\/td>\n<td><b>14%<\/b><\/td>\n<td><b>R$ 39.780,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 1.800.000,01 a 3.600.000,00<\/b><\/td>\n<td><b>22%<\/b><\/td>\n<td><b>R$ 183.780,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 3.600.000,01 a 4.800.000,00<\/b><\/td>\n<td><b>33%<\/b><\/td>\n<td><b>R$ 828.000,00<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><b>Anexo V do Simples Nacional 2019<\/b><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Participantes: empresas que fornecem servi\u00e7o de auditoria, jornalismo, tecnologia, publicidade, engenharia, entre outros (a lista do Anexo IV vai estar no <\/span><span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm#art18%C2%A75i\"><span style=\"font-weight: 400;\">\u00a7 5\u00ba-I<\/span><\/a><\/span><span style=\"font-weight: 400;\"> do artigo 18 da Lei Complementar 123)<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Receita Bruta Total em 12 meses<\/b><\/td>\n<td><b>Al\u00edquota<\/b><\/td>\n<td><b>Quanto descontar do valor recolhido<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>At\u00e9 R$ 180.000,00<\/b><\/td>\n<td><b>15,5%<\/b><\/td>\n<td><b>0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 180.000,01 a 360.000,00<\/b><\/td>\n<td><b>18%<\/b><\/td>\n<td><b>R$ 4.500,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 360.000,01 a 720.000,00<\/b><\/td>\n<td><b>19,5%<\/b><\/td>\n<td><b>R$ 9.900,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 720.000,01 a 1.800.000,00<\/b><\/td>\n<td><b>20,5%<\/b><\/td>\n<td><b>R$ 17.100,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 1.800.000,01 a 3.600.000,00<\/b><\/td>\n<td><b>23%<\/b><\/td>\n<td><b>R$ 62.100,00<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>De 3.600.000,01 a 4.800.000,00<\/b><\/td>\n<td><b>30,50%<\/b><\/td>\n<td><b>R$ 540.000,00<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>POR: Tain\u00e1 Almeida<\/strong><\/p>\n<p><strong>VEJA MAIS:<\/strong><\/p>\n<p>&gt;<span style=\"color: #008000;\">\u00a0<a style=\"color: #008000;\" title=\"NFC-e em Minas Gerais: Entenda as mudan\u00e7as e o cronograma\" href=\"https:\/\/marketup.com\/blog\/obrigatoriedade-nfc-e-em-minas-gerais\/\">NFC-e em Minas Gerais: Entenda as mudan\u00e7as e o cronograma<\/a><\/span><\/p>\n<p>&gt;\u00a0<span style=\"color: #008000;\"><a style=\"color: #008000;\" title=\"Simples Nacional: o que \u00e9 e quais seus benef\u00edcios para MEIs, MEs e EPPs\" href=\"https:\/\/marketup.com\/blog\/simples-nacional-o-que-e-e-quais-seus-beneficios\/\">Simples Nacional: o que \u00e9 e quais seus benef\u00edcios para MEIs, MEs e EPPs<\/a><\/span><\/p>\n<p>&gt;\u00a0<span style=\"color: #008000;\"><a style=\"color: #008000;\" title=\"Quais s\u00e3o os impostos da NFC-e?\" href=\"https:\/\/marketup.com\/blog\/quais-sao-os-impostos-da-nfc-e\/\">Quais s\u00e3o os impostos da NFC-e?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fique ligado em todos os valores da tabela para adaptar o seu neg\u00f3cio &nbsp; Todo ano \u00e9 preciso ficar atento \u00e0s mudan\u00e7as nos regimes tribut\u00e1rios [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12827,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[4568,3078,3220,4616,4617,3107],"class_list":["post-12823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financas-e-tributos","tag-4568","tag-blog-marketup","tag-simples-nacional","tag-tabela-simples-nacional","tag-tabelas","tag-taina-almeida"],"yoast_head":"<!-- This site is optimized 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