{"id":13424,"date":"2025-07-24T09:00:24","date_gmt":"2025-07-24T12:00:24","guid":{"rendered":"https:\/\/nfe.io\/blog\/?p=13424"},"modified":"2025-07-16T13:51:11","modified_gmt":"2025-07-16T16:51:11","slug":"taxa-emissao-nota-fiscal","status":"publish","type":"post","link":"https:\/\/nfe.io\/blog\/nota-fiscal\/taxa-emissao-nota-fiscal\/","title":{"rendered":"Taxa de emiss\u00e3o de nota fiscal: tudo o que voc\u00ea precisa saber!"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Compreender bem o cen\u00e1rio de obriga\u00e7\u00f5es fiscais e tribut\u00e1rias \u00e9 importante para uma gest\u00e3o eficiente do neg\u00f3cio. No entanto, \u00e9 comum ter d\u00favidas sobre custos e regras, como a <\/span><b>taxa de emiss\u00e3o de nota fiscal<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essa \u00e9 uma express\u00e3o que causa bastante confus\u00e3o, especialmente entre os respons\u00e1veis por micro e pequenas empresas. Ao contr\u00e1rio do que parece, n\u00e3o existe um custo para criar cada nota fiscal, mas a emiss\u00e3o leva \u00e0 obriga\u00e7\u00e3o de arcar com o pagamento de tributos diversos.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00e3o \u00e9 por acaso que o relat\u00f3rio <\/span><a href=\"https:\/\/subnational.doingbusiness.org\/content\/dam\/doingBusiness\/media\/Subnational\/DB2021_SNDB_Brazil_Full-report_Portuguese.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Doing Business Subnacional Brasil 2021<\/span><\/a><span style=\"font-weight: 400;\">, o \u00faltimo antes do encerramento do projeto do Banco Mundial, traz uma informa\u00e7\u00e3o alarmante. Segundo os dados, as <\/span><b>empresas brasileiras gastam em m\u00e9dia 1.500 horas ao ano para preparar, declarar e pagar impostos<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Entender a l\u00f3gica de cobran\u00e7a e quais s\u00e3o as obriga\u00e7\u00f5es, portanto, \u00e9 o primeiro passo para descomplicar a rela\u00e7\u00e3o com os impostos, de modo a garantir mais efici\u00eancia e reduzir os riscos de falhas.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A seguir, descubra o que realmente significa a <\/span><span style=\"font-weight: 400;\">taxa de emiss\u00e3o de nota fiscal<\/span><span style=\"font-weight: 400;\"> e tire suas d\u00favidas!<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">O que \u00e9 taxa de emiss\u00e3o de nota fiscal?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><span style=\"font-weight: 400;\">taxa de <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/regras-emissao-nota-fiscal\/\"><span style=\"font-weight: 400;\">emiss\u00e3o de nota fiscal<\/span><\/a><span style=\"font-weight: 400;\"> \u00e9 um termo usado popularmente, mas n\u00e3o existe uma cobran\u00e7a federal, estadual ou municipal apenas para gerar um documento fiscal. O que acontece \u00e9 que, ao emitir a nota, a empresa formaliza uma opera\u00e7\u00e3o que envolve diversos impostos, como ICMS, ISS e PIS, de acordo com o tipo de atividade.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na pr\u00e1tica, emitir a nota n\u00e3o custa nada diretamente, mas a opera\u00e7\u00e3o registrada gera tributos que aumentam o custo final da venda de produtos ou presta\u00e7\u00e3o de servi\u00e7os.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Por isso, os gestores precisam calcular corretamente os impostos aplic\u00e1veis em cada caso para garantir o cumprimento das obriga\u00e7\u00f5es fiscais e evitar problemas com o Fisco.<\/span><\/p>\n<p><b>Al\u00e9m de entender <\/b><b>o que \u00e9 taxa de emiss\u00e3o de nota fiscal<\/b><b>, saiba mais sobre o assunto no nosso artigo: <\/b><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/o-que-e-emissao-de-nota-fiscal\/\"><b>O que \u00e9 emiss\u00e3o de Nota Fiscal?<\/b><\/a><\/p>\n<h2><span style=\"font-weight: 400;\">Qual a taxa de emiss\u00e3o de nota fiscal?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u00e3o existe uma <\/span><span style=\"font-weight: 400;\">taxa de emiss\u00e3o de nota fiscal<\/span><span style=\"font-weight: 400;\"> que a Uni\u00e3o, os estados ou os munic\u00edpios cobrem. O ato de emitir e registrar uma nota fiscal \u00e9 gratuito e n\u00e3o pesa no or\u00e7amento do neg\u00f3cio.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Como voc\u00ea viu, a taxa, na verdade, se conecta \u00e0s al\u00edquotas dos impostos que incidem sobre a venda ou presta\u00e7\u00e3o de servi\u00e7o. Logo, s\u00e3o esses tributos que efetivamente geram custos sobre o processo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Imagine uma loja que vende um produto e emite uma nota fiscal. O estabelecimento n\u00e3o paga nada para emitir, mas a pr\u00f3pria opera\u00e7\u00e3o obriga o pagamento de tributos.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Logo, ao pensar em <\/span><span style=\"font-weight: 400;\">qual a taxa de emiss\u00e3o de nota fiscal<\/span><span style=\"font-weight: 400;\">, \u00e9 essencial considerar que o termo se refere \u00e0 al\u00edquota dos impostos. A cobran\u00e7a tamb\u00e9m depende de diversos fatores, como:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">tipo de atividade;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">porta da empresa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">regime tribut\u00e1rio (Simples Nacional, Lucro Presumido ou Lucro Real).<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Quais s\u00e3o as taxas\/impostos na nota fiscal de presta\u00e7\u00e3o de servi\u00e7os?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quando uma empresa emite uma <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/emitir-nota-fiscal-servico-eletronica\/\"><span style=\"font-weight: 400;\">nota fiscal de servi\u00e7os<\/span><\/a><span style=\"font-weight: 400;\">, normalmente precisa pagar o Imposto Sobre Servi\u00e7os (<\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/como-calcular-iss-nota-fiscal-servico\/\"><span style=\"font-weight: 400;\">ISS<\/span><\/a><span style=\"font-weight: 400;\">), de compet\u00eancia municipal. A al\u00edquota varia conforme a legisla\u00e7\u00e3o de cada cidade e o tipo de servi\u00e7o prestado.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00e9m do ISS, a organiza\u00e7\u00e3o tamb\u00e9m precisa recolher outros impostos sobre a atividade, a depender do tipo de regime tribut\u00e1rio. Os principais s\u00e3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Programa de Integra\u00e7\u00e3o Social (<\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/pis-o-que-e-como-calcular\/\"><span style=\"font-weight: 400;\">PIS<\/span><\/a><span style=\"font-weight: 400;\">);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (<\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/o-que-e-cofins\/\"><span style=\"font-weight: 400;\">Cofins<\/span><\/a><span style=\"font-weight: 400;\">);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposto de Renda Pessoa Jur\u00eddica (IRPJ);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (<\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/o-que-e-csll\/\"><span style=\"font-weight: 400;\">CSLL<\/span><\/a><span style=\"font-weight: 400;\">);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (<\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/o-que-e-icms\/\"><span style=\"font-weight: 400;\">ICMS<\/span><\/a><span style=\"font-weight: 400;\">), conforme o tipo de servi\u00e7o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Como a forma de cobran\u00e7a varia conforme os regimes tribut\u00e1rios, uma empresa enquadrada no Simples Nacional, por exemplo, paga uma guia \u00fanica que j\u00e1 inclui todos esses impostos. J\u00e1 no Lucro Presumido, h\u00e1 o c\u00e1lculo individual de cada tributo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Uma exce\u00e7\u00e3o fica para os Microempreendedores Individuais (<\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/impostos-mei-profissionais-liberais\/\"><span style=\"font-weight: 400;\">MEIs<\/span><\/a><span style=\"font-weight: 400;\">). Quem se encaixa nessa categoria paga apenas um valor mensal de contribui\u00e7\u00e3o, independentemente de quantas notas emitir e do pre\u00e7o dos servi\u00e7os, desde que fique no limite anual.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Qual a diferen\u00e7a entre Impostos Diretos e Indiretos?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><span style=\"font-weight: 400;\">diferen\u00e7a entre impostos diretos e indiretos<\/span><span style=\"font-weight: 400;\"> est\u00e1 na forma de cobran\u00e7a desses tributos e na responsabilidade em pag\u00e1-los. Os impostos diretos s\u00e3o aqueles pagos diretamente por pessoas ou empresas sobre a renda, patrim\u00f4nio ou lucro. Um exemplo \u00e9 o IRPJ, que depende do faturamento e do lucro do neg\u00f3cio no per\u00edodo de apura\u00e7\u00e3o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">J\u00e1 os impostos indiretos incidem sobre o consumo de bens e servi\u00e7os e comp\u00f5em o pre\u00e7o final. Entre os principais exemplos est\u00e3o ICMS, IPI e ISS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na pr\u00e1tica, essa diferen\u00e7a indica que o pr\u00f3prio contribuinte, como a empresa, paga os impostos diretos, sem repass\u00e1-los a terceiros. J\u00e1 os impostos indiretos permitem que a empresa os repasse ao consumidor final ao definir o pre\u00e7o de produtos ou servi\u00e7os.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Para os neg\u00f3cios e profissionais aut\u00f4nomos, entender essa l\u00f3gica \u00e9 essencial para fazer um bom planejamento tribut\u00e1rio e at\u00e9 para a forma\u00e7\u00e3o de pre\u00e7os. Ao conhecer os custos envolvidos e que podem sofrer repasses, por exemplo, \u00e9 poss\u00edvel ajustar os valores cobrados com mais efici\u00eancia.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Como calcular imposto sobre nota fiscal?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O primeiro passo de <\/span><span style=\"font-weight: 400;\">como <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/imposto-sobre-nota-fiscal\/\"><span style=\"font-weight: 400;\">calcular o imposto<\/span><\/a><span style=\"font-weight: 400;\"> sobre nota fiscal<\/span><span style=\"font-weight: 400;\"> \u00e9 identificar o regime tribut\u00e1rio da empresa e o tipo de opera\u00e7\u00e3o (se foi uma venda de produto ou uma presta\u00e7\u00e3o de servi\u00e7o). Esses s\u00e3o dois dos fatores mais relevantes para indicar quais s\u00e3o os impostos devidos, as al\u00edquotas e como aplic\u00e1-las.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No caso do <\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/limite-do-simples-nacional\/\"><span style=\"font-weight: 400;\">Simples Nacional<\/span><\/a><span style=\"font-weight: 400;\">, ocorre a unifica\u00e7\u00e3o dos principais impostos em uma s\u00f3 cobran\u00e7a. A al\u00edquota aplicada depende tanto do ramo de opera\u00e7\u00e3o da empresa quanto do seu faturamento.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">J\u00e1 em regimes como Lucro Presumido ou Lucro Real, devem-se aplicar as al\u00edquotas individuais dos impostos. O c\u00e1lculo incide sobre o valor da nota fiscal, com percentuais que variam de 2% a 15%, a depender do caso.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De qualquer forma, \u00e9 indispens\u00e1vel entender quais s\u00e3o as regras aplicadas ao neg\u00f3cio para acertar na apura\u00e7\u00e3o dos impostos.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Como calcular imposto com dados do Lucro Presumido?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Para acertar no c\u00e1lculo do imposto ou <\/span><span style=\"font-weight: 400;\">taxa de emiss\u00e3o de nota fiscal<\/span><span style=\"font-weight: 400;\"> pelo <\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/como-calcular-impostos-lucro-presumido\/\"><span style=\"font-weight: 400;\">Lucro Presumido<\/span><\/a><span style=\"font-weight: 400;\">, \u00e9 necess\u00e1rio identificar qual foi a receita bruta do per\u00edodo. Sobre esse valor, deve-se aplicar o percentual de presun\u00e7\u00e3o do lucro, o qual a legisla\u00e7\u00e3o define e varia entre 8% (para com\u00e9rcio) e 32% (para servi\u00e7os).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depois de encontrar esse valor, \u00e9 o momento de aplicar as al\u00edquotas do IRPJ e de CSLL, que s\u00e3o de 15% e 9%, respectivamente. Tamb\u00e9m pode ser necess\u00e1rio considerar outros tributos sobre a receita bruta, como o PIS (0,65%) e Cofins (3%).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vamos imaginar que uma empresa fature R$ 100.000 em um trimestre, com Lucro Presumido de R$ 32.000. Sobre esse montante, o neg\u00f3cio precisa pagar os seguintes\u00a0 impostos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>IRPJ<\/b><span style=\"font-weight: 400;\">: 15% x 32000 = R$ 4.800;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>CSLL<\/b><span style=\"font-weight: 400;\">: 9% x 32000 = R$ 2.880;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>IRPJ + CSLL<\/b><span style=\"font-weight: 400;\">: R$ 7.680.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tamb\u00e9m tem a cobran\u00e7a de 0,65% sobre o faturamento de R$ 100.000 para o PIS e de 3% para o Cofins, o que resulta em:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PIS<\/b><span style=\"font-weight: 400;\">: R$ 650;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cofins<\/b><span style=\"font-weight: 400;\">: R$ 3.000;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total em impostos<\/b><span style=\"font-weight: 400;\">: R$ 11.330.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tamb\u00e9m \u00e9 preciso considerar a cobran\u00e7a de ICMS ou ISS, conforme o tipo de opera\u00e7\u00e3o. No geral, a empresa paga o imposto com base no total do per\u00edodo, n\u00e3o em cada nota individualmente. Ainda assim, cada nota fiscal emitida durante o per\u00edodo de apura\u00e7\u00e3o comp\u00f5e o valor final dos tributos a pagar.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Como calcular imposto com dados do Simples Nacional?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Para saber <\/span><span style=\"font-weight: 400;\">como calcular o imposto sobre a nota fiscal<\/span><span style=\"font-weight: 400;\"> no Simples Nacional, \u00e9 necess\u00e1rio considerar tanto o faturamento bruto acumulado nos \u00faltimos 12 meses quanto a atividade exercida pela empresa. Esses fatores definem as al\u00edquotas, conforme a tabela do Anexo correspondente para cada neg\u00f3cio.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Em geral, a taxa de imposto varia entre 4% e 33%, mas pode diminuir, a depender do faturamento (como voc\u00ea conhecer\u00e1 \u00e0 frente). Por ora, vale entender a f\u00f3rmula usada para calcular o imposto cobrado:<\/span><\/p>\n<p><b><i>Al\u00edquota efetiva no Simples Nacional = [(Receita bruta dos \u00faltimos 12 meses x Al\u00edquota) &#8211; Parcela a deduzir presente na tabela] \/ Receita bruta dos \u00faltimos 12 meses<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">O resultado define o percentual real aplicado sobre o faturamento mensal para calcular o valor do imposto.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Para entender melhor, vamos considerar as seguintes condi\u00e7\u00f5es para uma empresa prestadora de servi\u00e7os que se encaixa no Anexo III:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receita bruta dos \u00faltimos 12 meses = R$ 200.000;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Al\u00edquota presente na tabela para essa faixa de receita = 11,2%;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parcela a deduzir = R$ 9.360;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Al\u00edquota efetiva = [(200000 x 11,2%) &#8211; 9360] \/ 200000 = 6,52%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Se a empresa tiver um faturamento de R$ 20.000 no m\u00eas, com a aplica\u00e7\u00e3o dessa al\u00edquota, o imposto devido ser\u00e1 de R$ 1.304 no m\u00eas. Esse valor j\u00e1 corresponde \u00e0 soma dos tributos como IRPJ, CSLL, PIS, Cofins, ISS e ICMS, em uma s\u00f3 guia.<\/span><\/p>\n<h4><span style=\"font-weight: 400;\">Detalhamento das al\u00edquotas do Simples Nacional por Anexo<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">As al\u00edquotas do Simples Nacional se dividem entre os Anexos que constam na <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp155.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lei Complementar n\u00ba 155\/2016<\/span><\/a><span style=\"font-weight: 400;\">, que alterou o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte (<\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lei Complementar n\u00b0 123\/2006<\/span><\/a><span style=\"font-weight: 400;\">).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pela legisla\u00e7\u00e3o, cada tipo de atividade apresenta um conjunto progressivo de al\u00edquotas, as quais variam com o faturamento dos \u00faltimos 12 meses da empresa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No Anexo I, constam as al\u00edquotas relacionadas a empresas do com\u00e9rcio, como lojas em geral:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>Receita Bruta em 12 Meses (em R$)<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Al\u00edquota<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Valor a Deduzir (em R$)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">At\u00e9 180.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 180.000,01 a 360.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">7,30%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.940,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 360.000,01 a 720.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">9,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.860,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 720.000,01 a 1.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,70%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">22.500,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 1.800.000,01 a 3.600.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">14,30%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">87.300,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 3.600.000,01 a 4.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">19,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">378.000,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">J\u00e1 no Anexo II est\u00e3o as ind\u00fastrias de diferentes tipos:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>Receita Bruta em 12 Meses (em R$)<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Al\u00edquota<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Valor a Deduzir (em R$)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">At\u00e9 180.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 180.000,01 a 360.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">7,80%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.940,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 360.000,01 a 720.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.860,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 720.000,01 a 1.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">11,20%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">22.500,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 1.800.000,01 a 3.600.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">14,70%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">85.500,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 3.600.000,01 a 4.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">720.000,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Do Anexo III participam as empresas que oferecem servi\u00e7os de instala\u00e7\u00e3o, manuten\u00e7\u00e3o e reparos. Ainda, h\u00e1 os escrit\u00f3rios de contabilidade, academias, ag\u00eancias de viagens, empresas de medicina, odontologia e laborat\u00f3rios:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>Receita Bruta em 12 Meses (em R$)<\/b><\/p>\n<\/td>\n<td><b>Al\u00edquota<\/b><\/td>\n<td><b>Valor a Deduzir (em R$)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">At\u00e9 180.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2013<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 180.000,01 a 360.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">11,20%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.360,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 360.000,01 a 720.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">13,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.640,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 720.000,01 a 1.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">16,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">35.640,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 1.800.000,01 a 3.600.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">21,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">125.640,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 3.600.000,01 a 4.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">33,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">648.000,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">No Anexo IV, as al\u00edquotas s\u00e3o para as empresas que oferecem servi\u00e7os advocat\u00edcios, de obras, constru\u00e7\u00e3o de im\u00f3veis, limpeza e vigil\u00e2ncia:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>Receita Bruta em 12 Meses (em R$)<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Al\u00edquota<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Valor a Deduzir (em R$)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">At\u00e9 180.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 180.000,01 a 360.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">9,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.100,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 360.000,01 a 720.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,20%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.420,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 720.000,01 a 1.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">14,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">39.780,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 1.800.000,01 a 3.600.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">22,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">183.780,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 3.600.000,01 a 4.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">33,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">828.000,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Por fim, no Anexo V constam as al\u00edquotas de empresas que prestam servi\u00e7os de jornalismo, tecnologia, publicidade, engenharia, auditoria e outras \u00e1reas:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>Receita Bruta em 12 Meses (em R$)<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Al\u00edquota<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>Valor a Deduzir (em R$)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">At\u00e9 180.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 180.000,01 a 360.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.500,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 360.000,01 a 720.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">19,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.900,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 720.000,01 a 1.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">20,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.100,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 1.800.000,01 a 3.600.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">23,00%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">62.100,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\"> Faixa<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 3.600.000,01 a 4.800.000,00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,50%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">540.000,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Al\u00e9m de verificar o <\/span><span style=\"font-weight: 400;\">anexo<\/span><span style=\"font-weight: 400;\"> espec\u00edfico, voc\u00ea pode consultar as <\/span><span style=\"font-weight: 400;\">al\u00edquotas do Simples Nacional<\/span><span style=\"font-weight: 400;\"> pela tabela completa, com base no CNAE da empresa. Uma op\u00e7\u00e3o s\u00e3o os anexos da <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/LCP\/Lcp155.htm#art2\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lei Complementar n\u00b0 155\/2016<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span style=\"font-weight: 400;\">Fator R no Simples Nacional<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Al\u00e9m da equa\u00e7\u00e3o principal que voc\u00ea conferiu, \u00e9 necess\u00e1rio considerar o impacto do Fator R do Simples Nacional para encontrar o <\/span><span style=\"font-weight: 400;\">valor cobrado por nota fiscal<\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na pr\u00e1tica, esse \u00e9 um mecanismo que define se uma empresa prestadora de servi\u00e7os ser\u00e1 tributada pelo Anexo III (que tem al\u00edquotas menores) ou pelo Anexo V (com al\u00edquotas maiores).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O c\u00e1lculo do Fator R se d\u00e1 pela raz\u00e3o entre a folha de sal\u00e1rios mais encargos dos \u00faltimos 12 meses e a receita bruta do per\u00edodo de an\u00e1lise. Nos casos em que o resultado for igual ou superior a 28%, a empresa pode aplicar as al\u00edquotas do Anexo III.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O c\u00e1lculo \u00e9 especialmente relevante para empresas que prestam servi\u00e7os do segmento intelectual, como consultorias e cl\u00ednicas m\u00e9dicas. Como exemplo, considere um neg\u00f3cio de tecnologia que teve receita de R$ 500 mil no per\u00edodo e uma folha de pagamento de R$ 150 mil.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nesse cen\u00e1rio, a companhia tem um Fator R de 30%, o que permite a ado\u00e7\u00e3o das al\u00edquotas menores do Anexo III. Logo, fazer uma boa gest\u00e3o da folha e entender o impacto desse fator pode ajudar a reduzir a carga tribut\u00e1ria.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Tabela de Impostos da Nota Fiscal de Presta\u00e7\u00e3o de Servi\u00e7os (NFS)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A <\/span><span style=\"font-weight: 400;\">tabela de Impostos da Nota Fiscal de Presta\u00e7\u00e3o de Servi\u00e7os (NFS)<\/span><span style=\"font-weight: 400;\"> apresenta os tributos que podem constar na emiss\u00e3o do documento, como ISS, PIS, Cofins, IRPJ e CSLL. Os impostos variam conforme o tipo de servi\u00e7o prestado e o regime tribut\u00e1rio da empresa (Simples Nacional, Lucro Presumido ou <\/span><a href=\"https:\/\/nfe.io\/blog\/financeiro\/como-calcular-imposto-lucro-real\/\"><span style=\"font-weight: 400;\">Lucro Real<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Como voc\u00ea viu, para as empresas no Simples, uma s\u00f3 al\u00edquota inclui os tributos embutidos. J\u00e1 no Lucro Presumido e no Lucro Real, a aplica\u00e7\u00e3o dos percentuais ocorre individualmente sobre a base de c\u00e1lculo. Veja a tabela com as estimativas:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tributo<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Al\u00edquota<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">PIS<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Geralmente, 0,65% (cumulativo) ou 1,65% (n\u00e3o cumulativo)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cofins<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3% (cumulativo) ou 7,6% (n\u00e3o cumulativo)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">IRPJ e CSLL<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Incid\u00eancia vari\u00e1vel com o regime tribut\u00e1rio<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">ISS<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">De 2% a 5%, em m\u00e9dia, de acordo com o munic\u00edpio<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">A aplica\u00e7\u00e3o correta das al\u00edquotas \u00e9 essencial para calcular os impostos devidos em cada opera\u00e7\u00e3o, o que ajuda a manter a conformidade perante o Fisco.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Existe lei para o pagamento de tributos em notas fiscais?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Embora n\u00e3o haja uma lei que cobre <\/span><span style=\"font-weight: 400;\">taxa de emiss\u00e3o de nota fiscal<\/span><span style=\"font-weight: 400;\"> para cada documento gerado, h\u00e1 a obriga\u00e7\u00e3o legal de pagar os impostos referentes \u00e0s opera\u00e7\u00f5es. Primeiramente, h\u00e1 a exig\u00eancia de emitir a nota fiscal pelo C\u00f3digo Tribut\u00e1rio Nacional (<\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l5172compilado.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lei n\u00b0 5.172\/1966<\/span><\/a><span style=\"font-weight: 400;\">), al\u00e9m das regras estaduais e municipais.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tamb\u00e9m h\u00e1 regras espec\u00edficas para os impostos. O ISS segue a <\/span><a href=\"https:\/\/www.camara.leg.br\/proposicoesWeb\/prop_mostrarintegra?codteor=260503\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lei Complementar n\u00b0 116\/2003<\/span><\/a><span style=\"font-weight: 400;\">, com defini\u00e7\u00f5es em cada cidade. J\u00e1 o ICMS tem como base a <\/span><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp87.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lei Complementar n\u00b0 87\/1996<\/span><\/a><span style=\"font-weight: 400;\"> e se aplica a opera\u00e7\u00f5es com circula\u00e7\u00e3o de mercadorias e servi\u00e7os de transporte e comunica\u00e7\u00e3o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vale destacar que a legisla\u00e7\u00e3o tribut\u00e1ria est\u00e1 em constante transforma\u00e7\u00e3o, tanto no \u00e2mbito federal quanto em car\u00e1ter estadual e municipal. Portanto, \u00e9 fundamental acompanhar as atualiza\u00e7\u00f5es das obriga\u00e7\u00f5es legais quanto ao pagamento de tributos em notas fiscais.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quais os impactos da Reforma Tribut\u00e1ria nas Notas Fiscais?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A Reforma Tribut\u00e1ria, sancionada em 2025, prop\u00f5e mudan\u00e7as relevantes na estrutura dos impostos brasileiros. Como consequ\u00eancia, podem ocorrer impactos nos <\/span><span style=\"font-weight: 400;\">custos para emitir nota fiscal<\/span><span style=\"font-weight: 400;\">, em termos de tributos.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Uma das principais altera\u00e7\u00f5es \u00e9 a cria\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os (IBS) e da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS). A ideia \u00e9 que esses tributos substituam op\u00e7\u00f5es atuais como ICMS, ISS, IPI, PIS e Cofins.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O novo modelo proposto pela reforma visa simplificar a apura\u00e7\u00e3o de impostos, al\u00e9m de tornar o processo de emiss\u00e3o de notas fiscais mais \u00e1gil e transparente. Ao mesmo tempo, tais mudan\u00e7as exigem que as empresas se preparem para adaptar os pr\u00f3prios processos para atender \u00e0s novas obriga\u00e7\u00f5es.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Agora voc\u00ea j\u00e1 sabe que a <\/span><span style=\"font-weight: 400;\">taxa de emiss\u00e3o de nota fiscal<\/span><span style=\"font-weight: 400;\"> n\u00e3o se refere a um custo espec\u00edfico por documento criado e, sim, aos impostos devidos pelas opera\u00e7\u00f5es. Afinal, as notas permitem apurar os tributos devidos e pagar corretamente, conforme o regime tribut\u00e1rio, porte e setor da empresa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Para gerenciar as obriga\u00e7\u00f5es com efici\u00eancia, vale a pena ter um <\/span><span style=\"font-weight: 400;\">servi\u00e7o de emiss\u00e3o de NF-e<\/span><span style=\"font-weight: 400;\">. Uma solu\u00e7\u00e3o como a NFE.io \u00e9 ideal para automatizar o processo de cria\u00e7\u00e3o de notas fiscais, de modo a reduzir o tempo gasto, minimizar erros e cumprir todas as obriga\u00e7\u00f5es fiscais.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Se voc\u00ea deseja otimizar a gest\u00e3o fiscal da sua empresa, <\/span><a href=\"http:\/\/nfe.io\"><span style=\"font-weight: 400;\">fale com um especialista e conhe\u00e7a as solu\u00e7\u00f5es da NFE.io<\/span><\/a><span style=\"font-weight: 400;\">!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compreender bem o cen\u00e1rio de obriga\u00e7\u00f5es fiscais e tribut\u00e1rias \u00e9 importante para uma gest\u00e3o eficiente do neg\u00f3cio. No entanto, \u00e9 comum ter d\u00favidas&#8230;<\/p>\n","protected":false},"author":23,"featured_media":13425,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-13424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nota-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxa de emiss\u00e3o de nota fiscal: veja como funciona a cobran\u00e7a<\/title>\n<meta name=\"description\" content=\"Voc\u00ea j\u00e1 se perguntou se existe mesmo uma taxa de emiss\u00e3o de nota fiscal e quando ocorre sua aplica\u00e7\u00e3o? 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