Frequently Asked Questions<\/p>\n[\/spb_text_block] [spb_blank_spacer height=”15px” width=”1\/1″ el_position=”first last”] [\/spb_row] [spb_blank_spacer height=”30px” width=”1\/1″ el_position=”first last”] [spb_accordion width=”1\/1″ el_position=”first last”] [spb_accordion_tab title=”O que \u00e9 o MEI (Microempreendedor Individual)?” accordion_id=”o-que—o-mei–microempreendedor-individual–” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ custom_css=”margin-top: 0px;margin-bottom: 0px;” border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n
O MEI \u00e9 o pequeno empres\u00e1rio individual que atende as condi\u00e7\u00f5es abaixo relacionadas:<\/p>\n
a) tenha faturamento limitado a R$ 81.000,00 por ano
\nb) Que n\u00e3o participe como s\u00f3cio, administrador ou titular de outra empresa;
\nc) Contrate no m\u00e1ximo um empregado;
\nd) Exer\u00e7a uma das atividades econ\u00f4micas previstas no Anexo XIII, da Resolu\u00e7\u00e3o do Comit\u00ea Gestor do Simples Nacional de n\u00ba 94\/2011, o qual relaciona todas as atividades permitidas ao MEI.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”Qual o faturamento anual do Microempreendedor Individual?” accordion_id=”qual-o-faturamento-anual-do-microempreendedor-individual-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ custom_css=”margin-top: 0px;margin-bottom: 0px;” border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n
De at\u00e9 R$ 81.000,00 por ano, de janeiro a dezembro.<\/p>\n
O Microempreendedor Individual que se formalizar durante o ano em curso, tem seu limite de faturamento proporcional a R$ 6.750,00, por m\u00eas, at\u00e9 31 de dezembro do mesmo ano.<\/p>\n
Exemplo: O MEI que se formalizar em junho, ter\u00e1 o limite de faturamento de R$ 47.250,00 (7 meses x R$ 6.750,00), neste ano.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”Quais documentos ou dados s\u00e3o necess\u00e1rios para me formalizar como MEI? Ap\u00f3s a formaliza\u00e7\u00e3o, o que devo fazer?” accordion_id=”quais-documentos-ou-dados-s-o-necess-rios-para-me-formalizar-como-mei–ap-s-a-formaliza–o–o-que-devo-fazer-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n
Para se formalizar, se faz necess\u00e1rio informar o n\u00famero do CPF e data de nascimento do titular, o n\u00famero do t\u00edtulo de eleitor ou o n\u00famero do \u00faltimo recibo de entrega da Declara\u00e7\u00e3o Anual de Imposto de Renda Pessoa F\u00edsica \u0096 DIRPF, caso esteja obrigado a entregar a DIRPF.<\/p>\n
Lembre-se tamb\u00e9m, de que \u00e9 necess\u00e1rio conhecer as normas da Prefeitura ou Administra\u00e7\u00e3o para o funcionamento de seu neg\u00f3cio, seja ele qual for.
\nAp\u00f3s a formaliza\u00e7\u00e3o no Portal do Empreendedor, recomendamos:<\/p>\n
a) Imprimir os DAS para recolhimento das contribui\u00e7\u00f5es ao INSS,ISS e\/ou ICMS para o ano;<\/p>\n
b) Imprimir o Certificado de Microempreendedor Individual \u0096CCMEI;<\/p>\n
c) Imprimir o Cart\u00e3o do CNPJ no site da Receita Federal;<\/p>\n
d) Imprimir e preencher todo m\u00eas o Relat\u00f3rio de Receitas Brutas, dispon\u00edvel no Portal do Empreendedor\/Obriga\u00e7\u00f5es<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”O Microempreendedor Individual\/MEI \u00e9 obrigado a emitir Nota Fiscal?” accordion_id=”o-microempreendedor-individual-mei—obrigado-a-emitir-nota-fiscal-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n
O MEI estar\u00e1 dispensado de emitir nota fiscal para consumidor pessoa f\u00edsica, por\u00e9m, estar\u00e1 obrigado \u00e0 emiss\u00e3o quando o destinat\u00e1rio da mercadoria ou servi\u00e7o for outra empresa, salvo quando esse destinat\u00e1rio emitir nota fiscal de entrada.<\/p>\n
O MEI n\u00e3o tem a obriga\u00e7\u00e3o de emitir a Nota Fiscal Eletr\u00f4nica \u0096 NF-e, mesmo se realizar vendas interestaduais, exceto se desejar e por op\u00e7\u00e3o. (\u00a7 1\u00ba do artigo 97, da Resolu\u00e7\u00e3o do Comit\u00ea Gestor do Simples Nacional \u0096 CGSN de n\u00ba 94\/2011).<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”Quais os benef\u00edcios previdenci\u00e1rios do MEI?” accordion_id=”quais-os-benef-cios-previdenci-rios-do-mei-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n
Ao se formalizar, o MEI passa a ter cobertura previdenci\u00e1ria para si e seus dependentes, com os seguintes benef\u00edcios.
\nPARA O EMPREENDEDOR:<\/p>\n
a) Aposentadoria por idade: mulher aos 60 anos e homem aos 65, observado a car\u00eancia, que \u00e9 tempo m\u00ednimo de contribui\u00e7\u00e3o de 180 meses, a contar do primeiro pagamento em dia; especificamente para esse benef\u00edcio, mesmo que o segurado pare de contribuir por bastante tempo, as contribui\u00e7\u00f5es para aposentadoria nunca se perdem, sempre ser\u00e3o consideradas para a aposentadoria<\/p>\n
b) Aux\u00edlio doen\u00e7a e Aposentadoria por invalidez: s\u00e3o necess\u00e1rios 12 meses de contribui\u00e7\u00e3o, a contar do primeiro pagamento em dia. \u00c9 importante saber que, em rela\u00e7\u00e3o ao benef\u00edcio aux\u00edlio-doen\u00e7a e aposentadoria por invalidez, nos casos de acidente de qualquer natureza ou se houver acometimento de alguma das doen\u00e7as especificadas em lei, independe de car\u00eancia a concess\u00e3o desses dois benef\u00edcios.<\/p>\n
c) Sal\u00e1rio-maternidade: s\u00e3o necess\u00e1rios 10 meses de contribui\u00e7\u00e3o, a contar do primeiro pagamento em dia.
\nPARA OS DEPENDENTES:<\/p>\n
Pens\u00e3o por morte e aux\u00edlio reclus\u00e3o: esses dois benef\u00edcios t\u00eam dura\u00e7\u00e3o vari\u00e1vel, conforme a idade e o tipo do benefici\u00e1rio.<\/p>\n
Dura\u00e7\u00e3o de 4 meses a contar da data do \u00f3bito para o c\u00f4njuge:<\/strong><\/p>\n Dura\u00e7\u00e3o vari\u00e1vel conforme a tabela abaixo para o c\u00f4njuge:<\/strong><\/p>\n O benef\u00edcio \u00e9 devido at\u00e9 os 21 anos de idade, salvo em caso de invalidez ou defici\u00eancia.<\/strong><\/p>\n Para os benef\u00edcios que exigem car\u00eancia m\u00ednima (quantidade de contribui\u00e7\u00f5es), as contribui\u00e7\u00f5es n\u00e3o precisam ser seguidas, desde que o segurado n\u00e3o fique muito tempo sem contribuir, ou seja, n\u00e3o ocorra a perda da qualidade de segurado entre as contribui\u00e7\u00f5es. O MEI mant\u00e9m a qualidade de segurado (v\u00ednculo com a previd\u00eancia social, e direito aos seus benef\u00edcios) em regra, at\u00e9 12 meses ap\u00f3s a \u00faltima contribui\u00e7\u00e3o.<\/p>\n Observa\u00e7\u00e3o: O c\u00e1lculo dos benef\u00edcios \u00e9 efetuado com base nas contribui\u00e7\u00f5es realizadas pelo segurado desde 7\/1994. Assim, ainda que esteja contribuindo como MEI (que \u00e9 com base em um sal\u00e1rio m\u00ednimo), o valor do benef\u00edcio pode ser superior a 01 sal\u00e1rio m\u00ednimo. Se n\u00e3o houver outras contribui\u00e7\u00f5es al\u00e9m de MEI, o benef\u00edcio ser\u00e1 no valor de salario m\u00ednimo.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”Quais impostos devem ser pagos pelo Microempreendedor Individual – MEI? Quais s\u00e3o os valores e os vencimentos?” accordion_id=”quais-impostos-devem-ser-pagos-pelo-microempreendedor-individual—mei–quais-s-o-os-valores-e-os-vencimentos-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n Com o registro, o MEI passa a ter a obriga\u00e7\u00e3o de contribuir para o INSS\/Previd\u00eancia Social, sendo de 5% sobre o valor do Sal\u00e1rio M\u00ednimo, mais R$ 1,00 de ICMS para o Estado (atividades de ind\u00fastria, com\u00e9rcio e transportes de cargas interestadual) e\/ou R$ 5,00 ISS para o munic\u00edpio (atividades de Presta\u00e7\u00e3o de Servi\u00e7os e Transportes Municipal).<\/p>\n A vantagem para o MEI \u00e9 o direito aos benef\u00edcios previdenci\u00e1rios, tais como, aposentadoria por idade, licen\u00e7a maternidade, aux\u00edlio-doen\u00e7a, entre outros, ap\u00f3s obedecidos os prazos de car\u00eancia. A contribui\u00e7\u00e3o ao INSS \u00e9 reajustada sempre que houver o aumento do sal\u00e1rio m\u00ednimo. O benef\u00edcio previdenci\u00e1rio tamb\u00e9m \u00e9 aumentado sempre que houver aumento do sal\u00e1rio m\u00ednimo.<\/p>\n O vencimento dos impostos (DAS) \u00e9 at\u00e9 o dia 20 de cada m\u00eas, passando para o dia \u00fatil seguinte caso incida em final de semana ou feriado.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”O que \u00e9 Simples Nacional?” accordion_id=”o-que—simples-nacional-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n O Simples Nacional \u00e9 um regime tribut\u00e1rio diferenciado, simplificado e favorecido previsto na Lei Complementar n\u00ba 123, de 2006, aplic\u00e1vel \u00e0s Microempresas e \u00e0s Empresas de Pequeno Porte, a partir de 01.07.2007.<\/p>\n O art. 12 da referida Lei Complementar define o Simples Nacional como um Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”O que se considera como Microempresa (ME) e Empresa de Pequeno Porte (EPP) para efeitos do Simples Nacional?” accordion_id=”o-que-se-considera-como-microempresa–me–e-empresa-de-pequeno-porte–epp–para-efeitos-do-simples-nacional-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ custom_css=”margin-top: 0px;margin-bottom: 0px;” border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n Para ser uma ME ou EPP, o contribuinte precisa cumprir dois tipos de requisitos:<\/p>\n Quanto a esse limite, temos que:<\/p>\n a) desde janeiro de 2012, a ME precisa ter receita bruta igual ou inferior a R$ 360.000,00 (trezentos e sessenta mil reais);<\/p>\n b) a partir de janeiro de 2018, a EPP tem receita bruta superior a R$ 360.000,00 (trezentos e sessenta mil reais) e igual ou inferior a R$ 4.800.000,00 (quatro milh\u00f5es e oitocentos mil reais).<\/p>\n (Base legal: art. 3\u00ba, I e II, da Lei Complementar 123, de 2006.)<\/p>\n Os limites de receita bruta para defini\u00e7\u00e3o de ME e EPP no ano-calend\u00e1rio de in\u00edcio de atividade ser\u00e3o proporcionais ao n\u00famero de meses compreendido entre o in\u00edcio da atividade e o final do respectivo ano-calend\u00e1rio, consideradas as fra\u00e7\u00f5es de meses como um m\u00eas inteiro.<\/p>\n A partir de 01\/01\/2018, os limites proporcionais para ME e EPP ser\u00e3o, respectivamente, de R$ 30.000,00 e de R$ 400.000,00 multiplicados pelo n\u00famero de meses compreendido entre o in\u00edcio da atividade e o final do respectivo ano-calend\u00e1rio, consideradas as fra\u00e7\u00f5es de meses como um m\u00eas inteiro.<\/p>\n P.ex., a empresa \u0093XYZ Ltda. EPP\u0094 que iniciar suas atividades em 20 de outubro de 2018. Como outubro deve ser considerado um m\u00eas inteiro, de outubro a dezembro s\u00e3o tr\u00eas meses. Ent\u00e3o, seus limites proporcionais de receita bruta para 2018 ser\u00e3o de: 3 x R$ 400.000,00 = R$ 1.200.000,00.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”Quem est\u00e1 impedido de optar pelo Simples Nacional?” accordion_id=”quem-est–impedido-de-optar-pelo-simples-nacional-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ custom_css=”margin-top: 0px;margin-bottom: 0px;” border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n A empresa (Base legal: art. 3\u00ba, II, \u00a7\u00a72\u00ba e 4\u00ba, e art. 17 da Lei Complementar n\u00ba 123, de 2006):<\/p>\n N\u00e3o.<\/p>\n \u00c9 necess\u00e1rio que a empresa regularize os d\u00e9bitos que possui junto \u00e0 Uni\u00e3o, aos Estados, ao Distrito Federal e aos Munic\u00edpios no per\u00edodo de op\u00e7\u00e3o pelo Simples Nacional.<\/p>\n (Base legal: art. 17, inciso V, da Lei Complementar n\u00ba 123, de 2006; art. 6\u00ba, \u00a7 2\u00ba, inciso I, da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 2011.)<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”S\u00f3cio de uma ME ou EPP optante pelo simples nacional que venha a ser s\u00f3cio de outra ME ou EPP, ambas as empresas podem ser optantes pelo Simples Nacional?” accordion_id=”s-cio-de-uma-me-ou-epp-optante-pelo-simples-nacional-que-venha-a-ser-s-cio-de-outra-me-ou-epp–ambas-as-empresas-podem-ser-optantes-pelo-simples-nacional-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n Depende da receita bruta global das duas empresas no ano-calend\u00e1rio anterior ou no ano em curso. A pessoa jur\u00eddica de cujo capital participe pessoa f\u00edsica que seja inscrita como empres\u00e1rio ou seja s\u00f3cia de outra empresa beneficiada pela Lei Complementar n\u00ba 123, de 2006 (optante ou n\u00e3o pelo Simples Nacional), n\u00e3o poder\u00e1 optar pelo Simples Nacional se a receita bruta global ultrapassar R$ 4.800.000,00 (novo limite a partir de 1\u00ba de janeiro de 2018).<\/p>\n Exemplo: Jos\u00e9 \u00e9 s\u00f3cio da empresa Jos\u00e9 & Jo\u00e3o Ltda – EPP cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 2.300.000,00. Em janeiro de 2018 Jos\u00e9 resolve abrir outra empresa, a Jos\u00e9 & Maria Ltda EPP, com expectativa de faturamento para o ano-calend\u00e1rio de 2018 de R$ 1.000.000,00. Enquanto a receita bruta global das duas empresas n\u00e3o ultrapassar o limite de R$ 4.800.000,00, ambas poder\u00e3o permanecer como optantes pelo Simples Nacional. Por\u00e9m, caso a receita bruta global das duas empresas ultrapasse o limite de R$ 4.800.000,00, ambas ser\u00e3o exclu\u00eddas do Simples Nacional.<\/p>\n O mesmo racioc\u00ednio \u00e9 v\u00e1lido para mais de duas empresas. Se, no exemplo acima, Jos\u00e9 for s\u00f3cio de mais uma empresa, a Jos\u00e9 & Companhia EPP, com faturamento anual de R$ 2.000.000,00, as tr\u00eas empresas devem ser exclu\u00eddas do Simples Nacional. (Base legal: art. 3\u00ba, \u00a7 4\u00ba, inciso III, da Lei Complementar n\u00ba 123, de 2006.)<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”A ME ou EPP optante pelo Simples Nacional cujo s\u00f3cio venha a participar de outra empresa n\u00e3o beneficiada pela lei complementar n\u00ba 123, de 2006, poder\u00e1 permanecer no Simples?” accordion_id=”a-me-ou-epp-optante-pelo-simples-nacional-cujo-s-cio-venha-a-participar-de-outra-empresa-n-o-beneficiada-pela-lei-complementar-n–123–de-2006–poder–permanecer-no-simples-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n Depende da receita bruta global das duas empresas no ano-calend\u00e1rio anterior ou no ano em curso, bem como da participa\u00e7\u00e3o dos s\u00f3cios no capital delas.<\/p>\n A pessoa jur\u00eddica cujo titular ou s\u00f3cio participe com mais de 10% do capital de outra empresa n\u00e3o optante pelo Simples Nacional e n\u00e3o beneficiada pela Lei Complementar n\u00ba 123, de 2006 n\u00e3o poder\u00e1 optar pelo Simples Nacional se a receita bruta global ultrapassar o limite de R$ 4.800.000,00 (novo limite a partir de 1\u00ba de janeiro de 2018).<\/p>\n (Base legal: art. 3\u00ba, \u00a7 4\u00ba, inciso IV, da Lei Complementar n\u00ba 123, de 2006.)<\/p>\n Exemplo 1: Paula possui 25% das cotas da empresa Paula & Carolina Ltda EPP cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 2.200.000,00. Essa empres\u00e1ria, em mar\u00e7o de 2018, decide entrar de s\u00f3cia na empresa XYZ S.A, cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 10 milh\u00f5es. Ela adquiriu 1% das a\u00e7\u00f5es dessa sociedade an\u00f4nima. Como a participa\u00e7\u00e3o em XYZ S.A. \u00e9 menor do que 10%, mesmo com a receita bruta global ultrapassando o limite de R$ 4.800.000,00, a empresa Paula & Carolina Ltda EPP pode permanecer no Simples Nacional.<\/p>\n Exemplo 2: Paula possui 25% das cotas da empresa Paula & Carolina Ltda EPP cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 2.200.000,00. Essa empres\u00e1ria, em mar\u00e7o de 2018, decide entrar de s\u00f3cia na empresa YYY S.A., cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 1.000.000,00. Ela adquiriu 20% das a\u00e7\u00f5es dessa sociedade an\u00f4nima. Como a receita bruta global no ano de 2017 n\u00e3o ultrapassa o limite de R$ 4.800.000,00, mesmo com a participa\u00e7\u00e3o em YYY S.A. sendo maior do que 10%, a empresa Paula & Carolina Ltda EPP pode permanecer no Simples Nacional. No entanto, caso em 2018 a receita bruta global ultrapasse esse limite, a empresa optante dever\u00e1 ser exclu\u00edda do Simples Nacional a partir do m\u00eas seguinte \u0096 ver Pergunta 12.3.<\/p>\n Exemplo 3: Paula possui 25% das cotas da empresa Paula & Carolina Ltda EPP cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 2.200.000,00. Essa empres\u00e1ria, em mar\u00e7o de 2018, decide entrar de s\u00f3cia na empresa WWW S.A., cujo faturamento no ano-calend\u00e1rio de 2017 foi de R$ 10 milh\u00f5es. Ela adquiriu 20% das a\u00e7\u00f5es dessa sociedade an\u00f4nima. Como a participa\u00e7\u00e3o em WWW S.A. \u00e9 maior do que 10% e a receita bruta global ultrapassa o limite de R$ 4.800.000,00, a empresa Paula & Carolina Ltda EPP dever\u00e1 ser exclu\u00edda do Simples Nacional a partir de 01\/04\/2018. Sim.<\/p>\n A legisla\u00e7\u00e3o n\u00e3o permite a participa\u00e7\u00e3o no Simples Nacional de pessoa jur\u00eddica cujo titular ou um de seus s\u00f3cios seja administrador ou equiparado de outra pessoa jur\u00eddica com fins lucrativos (optante ou n\u00e3o), quando a receita bruta global ultrapassa o limite de R$ 4.800.000,00 (novo limite a partir de 1\u00ba de janeiro de 2018). A previs\u00e3o do art. 3\u00ba, \u00a7 4\u00ba, inciso V, da Lei Complementar n\u00ba 123, de 2006, n\u00e3o faz refer\u00eancia \u00e0 quantidade de cotas de participa\u00e7\u00e3o na ME ou EPP. Mas tamb\u00e9m n\u00e3o exime da veda\u00e7\u00e3o o s\u00f3cio administrador. 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\nNota: A Lei Complementar n\u00ba 123, de 2006, estabelece, para as ME e EPP, dois tipos de benef\u00edcios legais: os tribut\u00e1rios (Simples Nacional) e os n\u00e3o tribut\u00e1rios (licita\u00e7\u00f5es etc.). Sendo que nem toda ME ou EPP que usufrui dos benef\u00edcios n\u00e3o tribut\u00e1rios \u00e9 optante pelo Simples Nacional. Para facilitar a explana\u00e7\u00e3o, os tr\u00eas exemplos acima usam o exemplo de uma Sociedade An\u00f4nima (S\/A), que n\u00e3o pode gozar dos benef\u00edcios tribut\u00e1rios nem dos n\u00e3o tribut\u00e1rios.<\/p>\n[\/spb_text_block] [\/spb_accordion_tab] [spb_accordion_tab title=”Optante pelo Simples Nacional possui um s\u00f3cio que tamb\u00e9m \u00e9 administrador (n\u00e3o \u00e9 s\u00f3cio) de outra empresa com fins lucrativos n\u00e3o optante. A receita bruta global das duas empresas supera o limite de r$ 4.800.000,00. Isso pode afetar o enquadramento da empresa?” accordion_id=”optante-pelo-simples-nacional-possui-um-s-cio-que-tamb-m—administrador–n-o—s-cio–de-outra-empresa-com-fins-lucrativos-n-o-optante–a-receita-bruta-global-das-duas-empresas-supera-o-limite-de-r–4-800-000-00–isso-pode-afetar-o-enquadramento-da-empresa-” icon=””] [spb_text_block animation=”none” animation_delay=”0″ simplified_controls=”yes” custom_css_percentage=”no” padding_vertical=”0″ padding_horizontal=”0″ margin_vertical=”0″ border_size=”0″ border_styling_global=”default” width=”1\/1″ el_position=”first last”]\n