29 de April de 2019
It was published on 04/25/2019 Complementary Law No. 167/2019, which provides for the Simple Credit Company (ESC) and instituted the Simple Inova.
Simples Nacional is a unified tax collection, collection and inspection system, applicable to micro and small companies, and is provided for in LC 123/2006.
The company that joins Simples enjoys the advantage of collecting almost all taxes (federal, state and municipal) on a single payment, calculated on a percentage of its gross revenue.
The goal of SIMPLE is to make micro-enterprises and small businesses have a simplified and favored legal regime, with less bureaucracy and less tax burden.
The inclusion of the taxpayer in the system of National Simples requires the fulfillment of certain conditions.
Support for Innovation and the Simple Inova of the Simple Innovation Company
LC 167/2019 amended LC 123/2006 creating the so-called Inova Simples, that is, a simplified special regime (similar to Simple), however, exclusive to startups or innovation companies.
See what the new art says. 65-A of LC 123/2006, added by LC 167/2019:
Art. 65-A. It creates the Inova Simple, a simplified special regime that grants incremental or disruptive business initiatives that are self-declared as startups or innovation companies differentiated treatment with a view to stimulate their creation, formalization, development and consolidation as agents that induce technological advances and innovation generating employment and income.
What is a startup?
Startup is considered an innovative company that aims to improve systems, methods or models of business, production, services or products.
If the product or service already exists, but will be improved by the company, it is said to be a startup of an incremental nature.
If the product or service is related to the creation of something totally new, we are faced with a startup of a disruptive nature.
Startups are characterized by developing their innovations under conditions of uncertainty that require constant experimentation and validation, including through tentative commercialization, before proceeding to full commercialization and revenue.
What is the differential treatment for startups?
The differential treatment referred to in art. 65-A consists of the establishment of a summary rite for the opening and closing of companies under the Simple Inova regime. This opening and closing will take place in a simplified and automatic way, in the same digital environment of the portal of the National Network for the Simplification of Registration and Business and Legal Legalization (Redesim), in an official electronic website of the federal government, through the use of form itself, available in window or icon titled Inova Simples.
A razão social da startup deverá conter obrigatoriamente a expressão “Inova Simples (I.S.)”.
An important innovation is that the company head office that joins Inova Simples may be commercial, residential or mixed-use, if not prohibited by municipal or district law. It is possible that this seat will be installed in places where technology parks, educational institutions, junior companies, incubators, accelerators and shared spaces of work in the form of coworking work.
Can not pollute, make noise or generate traffic
It is worth mentioning, however, that at the time of registering for Inova Simples, startup owners must declare, under the penalties of the law, that the operation of the company will not produce pollution, noise and agglomeration of vehicular traffic, for purposes to characterize a low degree of risk, under the terms of § 4 of art. 6th of LC 123/2006:
Art. 6 (…)
Paragraph 4. The classification of low risk allows the entrepreneur or the legal entity to obtain the activity license by simply providing data and replacing the previous proof of compliance with requirements and restrictions by declarations of the holder or responsible.
Once the correct information has been filled in, an individual CNPJ number will be automatically generated in the name of the company name Inova Simples, in its own code Inova Simples.
Corporate bank account
The company that is subject to the Inova Simples regime must open, immediately after registering, a bank account of a legal entity, for the purpose of capturing and paying the capital, from the own contribution of its holders or investors domiciled abroad, from a public credit line or private and other sources provided by law.
Facilitation for patent registration
In the Redesim portal, in the space for filling Inova Simples data, a field or icon for automatic communication to the National Institute of Industrial Property (INPI) should be created for the inventive content of the scope of the business initiative, if any, for registration purposes trademarks and patents, without prejudice to the proprietor providing the intellectual and industrial property records directly, on own motorcycle, at INPI. The INPI should create a mechanism that will link from the reception of the data to the summary processing of trademark and patent applications of Inova Simples companies.
It is allowed the experimental commercialization of the service or product up to the limit set for the MEI in this Complementary Law.
If the startup does not work
In the event of not succeeding in the development of the intended scope, the write-off of the CNPJ will be automatic, through a self-declaration procedure on Redesim’s website.
Systematic collection of taxes
The Individual Microentrepreneur (MEI) may choose to pay the taxes and contributions covered by the National SIMples in fixed monthly amounts, regardless of the gross income received by the latter in the month (article 18-A of LC 123/2006). Startups that are MEI will not be able to opt for this collection system provided for in the caput of art. 18-A.
LC 167/2019 entered into force on the date of its publication (04/25/2019).
Source: Dizer O Direito – Professor Márcio André Lopes Cavalcante