Simples, Presumido, or MEI: the right tax regime for your store
Your tax regime determines how much tax you pay and how your invoice is issued. A quick map so you can talk to your accountant knowing exactly what's at stake.
Choosing a tax regime isn't just an accounting detail — it changes the tax on every sale and the kind of fields your invoice needs. It's worth understanding the basics before sitting down with your accountant.
MEI
Individual microentrepreneur. A low annual revenue cap, a fixed monthly tax, and a single line of business. Great for getting started, but stores grow fast and often outgrow the MEI.
Simples Nacional
The most common choice for small and mid-sized retail. Taxes are unified into a single slip (DAS), with a rate that rises by revenue bracket. On the invoice, you use the CSOSN instead of the CST.
Lucro Presumido
For higher revenues or specific activities. More ancillary obligations and separate taxes, but it can pay off depending on your margin. On the invoice, you use the CST.
What this changes in the system
Each regime requires different tax codes on the invoice. A system that knows your regime fills in CST/CSOSN, rates, and tax situations automatically — and that's exactly what prevents rejections.
Talk to your accountant with this map in hand. After that, just set up your regime in the system once, and the tax side of every sale gets calculated on its own.
Keep reading
NF-e in practice: issue your first invoice without errors
From the certificate to the authorized XML, the step-by-step guide to issuing NF-e and NFC-e without getting rejected. What each field means and where most people slip up.
A1 digital certificate: what it is and how to install it
A1 or A3? Where to buy it, how to install it in your ERP, and why it's the key that signs every invoice you issue.