Frequently asked questions raised in this chapter
1. When is an activity considered independent for the purposes of applying this regime?
When it appears specifically included in the Ministerial Order that regulates the simplified regime.
2. How is the staff employed in the simplified VAT regime computed?
Both non-salaried and salaried employed personnel are quantified according to the rules of the instruction for the application of signs, indices or modules in Personal Income Tax .
3. How do I waive the simplified regime?
The resignation will be made through a census declaration (forms 036 or 037), at the time of submitting the declaration of commencement of activity or, where applicable, in the month of December prior to the calendar year in which it must take effect. These will cover a minimum period of three years and will be understood to be extended for each of the following years, in which the regime could be applicable, unless it is revoked in the month of December.
Tacit resignation is also possible when the self-assessment for the first quarter of the year is submitted on time, applying the general regime, or when the first self-assessment is submitted on time, applying the general regime, for the quarter immediately following the beginning of the activity, if this is started the year.
4. What models must entrepreneurs or professionals who carry out activities under a simplified regime present?
Entrepreneurs and professionals who carry out activities under the simplified regime must submit form 303 for self-assessment of VAT on a quarterly basis. In this way, all the cases of presentation of self-assessments that are the responsibility of taxpayers of the Tax with periodic declaration obligations, with the sole exception of entities that apply the special group regime, are grouped into a single VAT self-assessment model 303. of entities and special regimes for telecommunications, radio or television or electronic services.
In addition, they will have to submit an annual summary declaration, model 390, unless as established in article 71 of the VAT Regulation , by Order of the Minister of Finance and Public Service they are exempt from this obligation. Currently, entrepreneurs or professionals who, paying taxes only in common territory, are covered by the simplified regime exclusively and/or who also exclusively carry out the activity of leasing urban real estate (or activities for which there is no obligation to present form 390) are exempt from submitting form 390. periodic self-assessments).
5. What is the deadline for submitting form 303 and annual summary form 390?
The presentation of the self-assessment and, where applicable, the entry of form 303 will be carried out in the first twenty calendar days of the month following the end of the corresponding quarterly settlement period, except for the last settlement period (Q4), which must presented during the first thirty calendar days of the month of January. If applicable, it must also be submitted with the annual summary declaration model 390 (the presentation of the annual summary declaration may not be required if this is established by Order of the Minister of Finance and Public Function) during the first thirty calendar days of the month of January.
In the event that the expiration of the period coincides with a Saturday or non-business day, it will be understood that the period ends on the first following business day.
6. What fees can a businessman who has two activities deduct, one that is taxed in a simplified manner and the other in an equivalence surcharge?
The fees borne or paid in the acquisition or import of goods and services used in the simplified sector of activity will be deductible in accordance with the regulations that regulate that regime.
Fees incurred in relation to goods and services used in the sector as an equivalence surcharge will not be deductible to any extent.
The fees borne or paid in relation to goods and services used simultaneously in both differentiated sectors will be 50 percent deductible for the purposes of the simplified regime.
7. Is it possible to reduce the amount to be paid in case of disability of the owner?
Yes. The reduction of the indexes or modules may be requested in cases where the owner of the activity is in a situation of temporary disability and does not have other employed personnel.