Simples Nacional is a simplified tax regime for micro and small businesses with annual revenue up to R$ 4.8 million. It unifies the payment of several taxes (IRPJ, CSLL, PIS, COFINS, IPI, ICMS, ISS and CPP) into a single monthly payment slip (DAS).
Microenterprises (ME) with revenue up to R$ 360,000/year and Small Businesses (EPP) with revenue up to R$ 4.8 million/year. Some activities are not allowed.
You can check Simples Nacional enrollment directly on the Federal Revenue website or through APIs like cnpj-api.com, which returns Simples Nacional and MEI information in the CNPJ lookup.
Advantages: simplicity, reduced tax rates, single payment slip. Disadvantages: revenue limit, some activities not allowed, limited ICMS credit.
Yes. MEI is classified under Simples Nacional and pays a fixed monthly contribution.
Exclusion can be voluntary (through the Simples portal) or mandatory (for exceeding limits).