Lucro Presumido vs Lucro Real: Qual Regime Tributário Escolher Para Sua Empresa?

Contact us: https://wa.link/ztw2ed Presumed Profit vs. Actual Profit: Which Tax Regime to Choose for Your Company? 💰 ATTENTION BUSINESS OWNER: Choosing the wrong tax regime can cost you thousands of reais per year! Discover which one is best for your business. Do you know the difference between Presumed Profit and Actual Profit? These are two different ways to calculate your company's taxes, and the right choice can represent significant savings for your business. What are Tax Regimes? A tax regime is simply the "path" by which you will calculate your taxes. Imagine your company has grown and left the Simples Nacional (Simplified National Tax Regime) – now you need to choose between Presumed Profit or Actual Profit. Each has different calculation rules and can result in completely different tax amounts. The choice depends on your type of business, profit margin, and the company's current stage. If you are investing heavily or already generating consistent profits, this makes all the difference in the decision. How Presumed Profit Works Under Presumed Profit, the government is only interested in your revenue. Let's assume you earn R$ 100,000 per month. Then, the government verifies whether your company provides services or sells goods. For service provision (such as legal services): The government presumes that 32% of revenue is profit. Of the R$ 100,000, this would be R$ 32,000 as the basis for calculating taxes. For the sale of goods: The presumption varies by product. Physical books, for example, have a presumption of 8%. Of the same R$ 100,000, only R$ 8,000 would be the basis for taxes. How Actual Profit Works Under Actual Profit, the government doesn't care about presumptions – it wants to see all your expenses documented with valid invoices. Accounting is much more complex and expensive, but it can pay off. Imagine you had a revenue of R$ 100,000 and R$ 95,000 in properly documented expenses. The tax would be calculated on only R$ 5,000. However, not all expenses are accepted by the government, so careful analysis is needed. When the Actual Profit Regime Can Be Advantageous Companies with low profit margins or that are investing heavily can benefit from the Actual Profit Regime. There are small companies, with annual revenue of R$ 2 million, that choose this regime because it results in lower taxation. If your company had more expenses than revenue (R$ 100,000 in revenue and R$ 105,000 in expenses), some taxes on profit would be zero under the Actual Profit Regime. Other taxes would still apply, but with more favorable rules. The Importance of Professional Advice Never make this choice alone. The Actual Profit Regime requires specialized accounting and legal advice. It's crucial to have professionals who understand tax regulations and can analyze your specific case, cross-referencing accounting and legal information. Calculating True Savings When comparing tax regimes, include all operational costs. Accountants in the Actual Profit regime charge more than in the Presumed Profit regime. You may need to invest in more documentation and controls. Add these extra costs to arrive at the real net savings. Only after deducting all additional costs will you know which regime truly benefits your business. Important Tip: Reassess Annually The choice of regime is valid for the entire year, but it can be reviewed annually. One year you might opt ​​for Actual Profit, the next year return to Presumed Profit. Therefore, conduct this analysis every year with your team of advisors. A good choice, well-calculated and advised, can make your company more competitive and efficient in the market. Video Chapters: 00:00 - Introduction to Tax Regimes 00:50 - From Simples Nacional to Other Regimes 02:05 - How Presumed Profit Works 03:40 - How Actual Profit Works 06:01 - Scenario with Losses 07:15 - Tip on Operational Costs 08:28 - Annual Reassessment 09:03 - Conclusion 💬 Is your company in the right tax regime? Have you done this comparative analysis? Share in the comments! #PresumedProfit #ActualProfit #TaxRegime #CorporateTaxes #BusinessAccounting