How it works
Tax regime that did not keep up with the margin
Simples Nacional (simplified regime for small businesses), Lucro Presumido (presumed-profit regime) or Lucro Real (actual-profit regime): the regime that fit in the first year is rarely the best one once revenue, margin and product mix change. The comparison comes from the store's numbers, not from rules of thumb.
Applies from now on
ICMS on sales to other states
An interstate sale to the final consumer involves the ICMS rate differential between states (DIFAL) and, for many products, tax substitution. What has already had ICMS collected along the chain cannot pay it again in your tax calculation; under Simples, this revenue is separated in the PGDAS (monthly Simples Nacional return).
Legal basis: EC 87/2015; LC 190/2022.
May recover up to 5 years, depending on the case
PIS/COFINS on single-phase products
Cosmetics, personal care, medicines, auto parts and other products have PIS/COFINS concentrated at the manufacturer or importer. Resellers should not pay it again, and companies that never separated this revenue under Simples have usually overpaid.
Legal basis: Lei 10.147/2000; Lei 10.485/2002.
May recover up to 5 years, depending on the case
Marketplace, freight and returns
The marketplace pays out the sale net of commission and freight, but the invoice is for the full value of the transaction. Returns and cancellations must reverse the invoice and the tax. Under Lucro Real, freight paid on the sale and warehousing generate PIS/COFINS credit.
Legal basis: Lei 10.637/2002 e Lei 10.833/2003, art. 3º, IX.
Applies from now on
How we work with you
- Regime comparison using the store's numbers: Simples, Lucro Presumido and Lucro Real
- Separation of tax substitution and single-phase products in the tax calculation
- Amendment of what was overpaid, item by item, with your approval
- Monthly tax calculation checked against own-store and marketplace sales
What usually comes up
A store under Simples that sells cosmetics and never separated the single-phase revenue in the PGDAS: it pays PIS/COFINS again inside the DAS (the monthly Simples Nacional payment slip), and the amendment recovers the past.
A typical case, with no figure: yours comes from the review.