Beware of Opening Multiple CNPJs: How Good Tax Planning Can Save Your E-commerce

For many e-commerce businesses, the Simples Nacional tax regime offers attractive advantages, such as reduced tax rates and less bureaucracy. However, as the business grows, some companies opt to open new CNPJs to stay within the regime, believing this is the solution to avoid leaving Simples Nacional. This practice, known as simulation, can lead to serious complications. In fact, the safest and most efficient way to handle increased revenue is through well-structured tax planning.

Simples Nacional and E-commerce: The Growth Challenge

Simples Nacional is a simplified tax regime that allows small and medium-sized businesses to pay their taxes in a unified way, with lower rates. For e-commerce companies, which typically operate on tight profit margins and need agility, this regime offers a valuable solution. However, problems arise when revenue reaches the sublimit of R$ 3,600,000 in the last twelve months. At this point, ICMS (State VAT) must be collected separately from the Simples Nacional. When this happens, companies need to consider transitioning to a different tax regime.

Why Opening New CNPJs is Risky?

Opening multiple CNPJs to perform the same activity with the goal of staying within Simples Nacional is a simulation practice. The tax authorities consider this practice illegal because, although each CNPJ declares its revenue separately, all these companies belong to the same economic group and perform the same function. When identified, the Federal Revenue Service may impose several penalties, including:

1. Revenue aggregation: The total revenue of all companies will be aggregated, and if it exceeds the Simples Nacional limit, all of them will be disqualified from the regime.

2. Retroactive tax collection: Taxes owed will be recalculated under a more complex regime, generating a significant tax debt.

3. Heavy fines: In addition to the taxes, the company may face a fine of up to 100% of the tax owed, which can severely impact the business's financial health.

The Solution? Tax Planning!

If your e-commerce business is growing and surpassing the Simples Nacional limit, the best strategy is not to open a new CNPJ. The smartest and safest approach is to invest in tax planning. This solution allows your business to continue growing legally and efficiently, without risking an audit.

Benefits of Tax Planning

Tax planning involves thoroughly analyzing the company's operations to find legal ways to minimize the tax burden. For e-commerce businesses, this can include:

• Choosing the right tax regime: If your revenue is growing, it may be time to migrate to the Presumed Profit or Real Profit tax regimes, depending on the business's specifics.

• Corporate restructuring: Strategically structuring the company can help optimize taxation and avoid risks.

• Utilizing tax incentives: Some e-commerce operations may benefit from regional or activity-specific tax incentives.

Proper tax planning not only helps avoid issues with the tax authorities but can also generate significant savings over time.

For e-commerce businesses, opening multiple CNPJs to stay within Simples Nacional may seem like an easy solution, but it is actually a simulation practice that can have serious consequences. The best path to sustainable business growth is to invest in tax planning that complies with the law and helps keep your business competitive in the market.