{"id":12765,"date":"2026-05-05T17:47:12","date_gmt":"2026-05-05T20:47:12","guid":{"rendered":"https:\/\/oldconfirp.upsites.com.br\/?p=12765"},"modified":"2026-05-05T17:45:20","modified_gmt":"2026-05-05T20:45:20","slug":"tabela-simples-nacional-para-anexo-comercio","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/","title":{"rendered":"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS"},"content":{"rendered":"<p><b>Base legal:<\/b><span style=\"font-weight: 400;\"> LC n\u00ba 123\/2006, art. 18, \u00a7 4\u00ba, I \u2014 reda\u00e7\u00e3o da LC n\u00ba 155\/2016<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Empresas de com\u00e9rcio optantes pelo Simples Nacional s\u00e3o tributadas pelo <\/span><b>Anexo I<\/b><span style=\"font-weight: 400;\"> da Lei Complementar n\u00ba 123\/2006.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Este guia apresenta a tabela de al\u00edquotas vigente em 2026, explica como calcular a al\u00edquota efetiva e o valor do DAS, detalha a partilha dos tributos por faixa e traz as novidades da Reforma Tribut\u00e1ria para os pr\u00f3ximos anos.<\/span><\/p>\n<h2><\/h2>\n<h2><b>O que \u00e9 o Anexo I do Simples Nacional?\u00a0<\/b><\/h2>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">O <\/span><b>Anexo I do Simples Nacional<\/b><span style=\"font-weight: 400;\"> \u00e9 a tabela de tributa\u00e7\u00e3o prevista na <\/span><b>Lei Complementar n\u00ba 123\/2006<\/b><span style=\"font-weight: 400;\"> destinada \u00e0s empresas que exercem atividades comerciais \u2014 ou seja, microempresas (ME) e empresas de pequeno porte (EPP) que compram mercadorias prontas para revender, sem fabricar produtos ou prestar servi\u00e7os como atividade principal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O regime do Simples Nacional unifica em uma \u00fanica guia mensal \u2014 o <\/span><b>DAS (Documento de Arrecada\u00e7\u00e3o do Simples Nacional)<\/b><span style=\"font-weight: 400;\"> \u2014 o recolhimento de seis tributos para empresas do Anexo I: IRPJ, CSLL, Cofins, PIS\/Pasep, CPP e ICMS.<\/span><\/p>\n<p><b>Base legal:<\/b><span style=\"font-weight: 400;\"> LC n\u00ba 123\/2006, art. 18, \u00a7 4\u00ba, inciso I, com reda\u00e7\u00e3o dada pela LC n\u00ba 155\/2016. A tabela de faixas e al\u00edquotas nominais est\u00e1 vigente desde 01\/01\/2018 e permanece inalterada em 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A l\u00f3gica \u00e9 <\/span><b>progressiva<\/b><span style=\"font-weight: 400;\">: quanto maior o faturamento acumulado nos \u00faltimos 12 meses (RBT12), maior a al\u00edquota nominal aplicada \u2014 de 4% na 1\u00aa faixa at\u00e9 19% na 6\u00aa faixa.<\/span><\/p>\n<h2><\/h2>\n<h2><b>Quais empresas se enquadram no Anexo I?\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Enquadram-se no Anexo I as ME e EPP optantes pelo Simples Nacional que atuam na <\/span><b>compra e venda de mercadorias<\/b><span style=\"font-weight: 400;\">, incluindo:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lojas de varejo em geral<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Com\u00e9rcio atacadista<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerces<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mercados, mercearias e minimercados<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bazares, papelarias e livrarias<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restaurantes e lanchonetes (quando sem presta\u00e7\u00e3o de servi\u00e7o preponderante)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Padarias com venda predominante no balc\u00e3o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distribuidores<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<p><b>Aten\u00e7\u00e3o:<\/b><span style=\"font-weight: 400;\"> Empresas com atividade mista (com\u00e9rcio + servi\u00e7o) podem ter parte da receita tributada em outro Anexo. A Receita Federal avalia a atividade preponderante conforme a composi\u00e7\u00e3o da receita bruta.<\/span><\/p>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">O <\/span><b>limite m\u00e1ximo<\/b><span style=\"font-weight: 400;\"> de faturamento para permanecer no Simples Nacional \u00e9 de <\/span><b>R$ 4.800.000,00<\/b><span style=\"font-weight: 400;\"> por ano (LC n\u00ba 155\/2016). Existe ainda um <\/span><b>sublimite de R$ 3.600.000,00<\/b><span style=\"font-weight: 400;\"> para recolhimento do ICMS dentro do DAS \u2014 empresas que ultrapassam esse patamar devem recolher o ICMS diretamente ao estado, conforme a Portaria CGSN n\u00ba 49\/2024.<\/span><\/p>\n<h2><\/h2>\n<h2><b>Tabela de al\u00edquotas do Anexo I \u2014 Com\u00e9rcio (vigente 2026)<\/b><\/h2>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">As faixas e al\u00edquotas a seguir est\u00e3o em vigor desde 01\/01\/2018 e permanecem v\u00e1lidas em 2026:<\/span><\/p>\n<h2><\/h2>\n<p><b>ANEXO I DA LC n\u00ba 123\/2006 \u2014 Com\u00e9rcio<\/b><span style=\"font-weight: 400;\"> Vig\u00eancia: 01\/01\/2018 (reda\u00e7\u00e3o da LC n\u00ba 155\/2016)<\/span><\/p>\n<h2><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Faixa<\/b><\/td>\n<td><b>Receita Bruta Acumulada em 12 Meses (R$)<\/b><\/td>\n<td><b>Al\u00edquota Nominal<\/b><\/td>\n<td><b>Valor a Deduzir (R$)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">At\u00e9 180.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2014<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">De 180.000,01 a 360.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7,30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5.940,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">De 360.000,01 a 720.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13.860,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">De 720.000,01 a 1.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10,70%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22.500,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">De 1.800.000,01 a 3.600.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">14,30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">87.300,00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">De 3.600.000,01 a 4.800.000,00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">19,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">378.000,00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<p><b>Importante:<\/b><span style=\"font-weight: 400;\"> A al\u00edquota nominal <\/span><b>n\u00e3o<\/b><span style=\"font-weight: 400;\"> \u00e9 aplicada diretamente sobre o faturamento mensal. O percentual real recolhido \u00e9 a <\/span><b>al\u00edquota efetiva<\/b><span style=\"font-weight: 400;\">, calculada pela f\u00f3rmula descrita na pr\u00f3xima se\u00e7\u00e3o \u2014 e pode ser significativamente menor que a nominal.<\/span><\/p>\n<h2><\/h2>\n<h2><b>Partilha dos tributos por faixa (2026)\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">O percentual de cada tributo dentro do DAS varia conforme a faixa de faturamento. Em 2026, PIS e Cofins ainda permanecem vigentes (a substitui\u00e7\u00e3o pelos novos tributos CBS e IBS come\u00e7a em 2027):<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Faixa<\/b><\/td>\n<td><b>IRPJ<\/b><\/td>\n<td><b>CSLL<\/b><\/td>\n<td><b>Cofins<\/b><\/td>\n<td><b>PIS\/Pasep<\/b><\/td>\n<td><b>CPP<\/b><\/td>\n<td><b>ICMS<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12,74%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,76%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">41,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">34,00%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12,74%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,76%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">41,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">34,00%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12,74%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,76%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33,50%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12,74%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,76%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33,50%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12,74%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,76%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33,50%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6\u00aa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13,50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10,00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28,27%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6,13%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42,10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2014<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Na <\/span><b>6\u00aa faixa<\/b><span style=\"font-weight: 400;\">, o ICMS <\/span><b>n\u00e3o comp\u00f5e o DAS<\/b><span style=\"font-weight: 400;\"> e deve ser recolhido diretamente ao estado conforme a legisla\u00e7\u00e3o estadual aplic\u00e1vel.<\/span><\/p>\n<h2><\/h2>\n<h2><b>Como calcular a al\u00edquota efetiva e o valor do DAS?<\/b><\/h2>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">A al\u00edquota efetiva \u00e9 obtida pela f\u00f3rmula prevista na pr\u00f3pria LC n\u00ba 123\/2006:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = (RBT12 \u00d7 Aliq \u2212 PD) \u00f7 RBT12<\/span><\/p>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Em que:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>RBT12<\/b><span style=\"font-weight: 400;\"> = receita bruta acumulada nos doze meses anteriores ao per\u00edodo de apura\u00e7\u00e3o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Aliq<\/b><span style=\"font-weight: 400;\"> = al\u00edquota nominal constante da faixa correspondente (Tabela Anexo I)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PD<\/b><span style=\"font-weight: 400;\"> = parcela a deduzir constante da faixa correspondente<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ap\u00f3s obter a al\u00edquota efetiva, o valor do DAS \u00e9:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Valor do DAS = Faturamento do m\u00eas \u00d7 Al\u00edquota efetiva<\/span><\/p>\n<h2><\/h2>\n<h2><b>Exemplos pr\u00e1ticos de c\u00e1lculo\u00a0<\/b><\/h2>\n<h2><\/h2>\n<h3><b>Exemplo 1 \u2014 5\u00aa faixa (RBT12 de R$ 3.000.000,00)<\/b><\/h3>\n<h2><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>RBT12:<\/b><span style=\"font-weight: 400;\"> R$ 3.000.000,00 \u2192 5\u00aa faixa \u2192 al\u00edquota nominal 14,30%, parcela a deduzir R$ 87.300,00<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Faturamento do m\u00eas:<\/b><span style=\"font-weight: 400;\"> R$ 100.000,00<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<p><b>C\u00e1lculo:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = (3.000.000 \u00d7 14,30% \u2212 87.300) \/ 3.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = (429.000 \u2212 87.300) \/ 3.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = 341.700 \/ 3.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = 11,39%<\/span><\/p>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Valor do DAS = R$ 100.000,00 \u00d7 11,39% = R$ 11.390,00<\/span><\/p>\n<h2><\/h2>\n<h3><b>Exemplo 2 \u2014 1\u00aa faixa (RBT12 de R$ 108.000,00)<\/b><\/h3>\n<h2><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>RBT12:<\/b><span style=\"font-weight: 400;\"> R$ 108.000,00 \u2192 1\u00aa faixa \u2192 al\u00edquota nominal 4,00%, sem parcela a deduzir<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Faturamento do m\u00eas:<\/b><span style=\"font-weight: 400;\"> R$ 9.000,00<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<p><b>C\u00e1lculo:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = (108.000 \u00d7 4,00% \u2212 0) \/ 108.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = 4.320 \/ 108.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = 4,00%<\/span><\/p>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Valor do DAS = R$ 9.000,00 \u00d7 4,00% = R$ 360,00<\/span><\/p>\n<h2><\/h2>\n<h3><b>Exemplo 3 \u2014 4\u00aa faixa (RBT12 de R$ 1.200.000,00)<\/b><\/h3>\n<h2><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>RBT12:<\/b><span style=\"font-weight: 400;\"> R$ 1.200.000,00 \u2192 4\u00aa faixa \u2192 al\u00edquota nominal 10,70%, parcela a deduzir R$ 22.500,00<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Faturamento do m\u00eas:<\/b><span style=\"font-weight: 400;\"> R$ 80.000,00<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<p><b>C\u00e1lculo:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = (1.200.000 \u00d7 10,70% \u2212 22.500) \/ 1.200.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = (128.400 \u2212 22.500) \/ 1.200.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = 105.900 \/ 1.200.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00edquota efetiva = 8,825%<\/span><\/p>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Valor do DAS = R$ 80.000,00 \u00d7 8,825% = R$ 7.060,00<\/span><\/p>\n<h2><\/h2>\n<p><b>Nota importante:<\/b><span style=\"font-weight: 400;\"> Esses valores s\u00e3o estimativas. Para o c\u00e1lculo oficial, utilize o <\/span><b>PGDAS-D<\/b><span style=\"font-weight: 400;\"> no Portal do Simples Nacional da Receita Federal. Os valores podem variar conforme segrega\u00e7\u00f5es de receita aplic\u00e1veis (substitui\u00e7\u00e3o tribut\u00e1ria, exporta\u00e7\u00f5es etc.).<\/span><\/p>\n<h2><\/h2>\n<h2><b>Segrega\u00e7\u00e3o de receitas: regras importantes\u00a0<\/b><\/h2>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Conforme a <\/span><b>LC 123\/2006, art. 18, \u00a7\u00a7 4\u00ba e 4\u00ba-A<\/b><span style=\"font-weight: 400;\"> e a <\/span><b>Resolu\u00e7\u00e3o CGSN n\u00ba 94\/2011, art. 25-A<\/b><span style=\"font-weight: 400;\">, o contribuinte deve segregar as receitas nas seguintes situa\u00e7\u00f5es:<\/span><\/p>\n<h3><b>1. Substitui\u00e7\u00e3o tribut\u00e1ria e tributa\u00e7\u00e3o monof\u00e1sica (PIS\/Cofins)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Receitas de mercadorias sujeitas \u00e0 substitui\u00e7\u00e3o tribut\u00e1ria ou tributa\u00e7\u00e3o monof\u00e1sica de PIS\/Cofins devem ter as al\u00edquotas desses tributos exclu\u00eddas do c\u00e1lculo do DAS, pois o imposto j\u00e1 foi recolhido na origem pelo fabricante ou importador.<\/span><\/p>\n<h3><b>2. Substitui\u00e7\u00e3o tribut\u00e1ria ou antecipa\u00e7\u00e3o de ICMS<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Quando o ICMS foi recolhido antecipadamente por substitui\u00e7\u00e3o tribut\u00e1ria (ICMS-ST) ou por antecipa\u00e7\u00e3o tribut\u00e1ria, a al\u00edquota do ICMS deve ser exclu\u00edda da parcela do DAS.<\/span><\/p>\n<h3><b>3. Exporta\u00e7\u00f5es<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Receitas de exporta\u00e7\u00e3o direta para o exterior ou para empresa comercial exportadora t\u00eam PIS\/Cofins e ICMS exclu\u00eddos do DAS, sendo tributadas por al\u00edquotas separadas.<\/span><\/p>\n<h3><b>4. Imunidade ou isen\u00e7\u00e3o de ICMS<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Mercadorias beneficiadas por imunidade ou isen\u00e7\u00e3o de ICMS concedida pelo estado exigem segrega\u00e7\u00e3o espec\u00edfica, conforme os artigos 30 a 35 da Resolu\u00e7\u00e3o CGSN n\u00ba 94\/2011.<\/span><\/p>\n<h3><b>5. Revenda de produtos importados<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No caso de <\/span><b>revenda de produtos importados<\/b><span style=\"font-weight: 400;\">, o ICMS da opera\u00e7\u00e3o pr\u00f3pria deve ser normalmente recolhido dentro do Simples Nacional (no DAS), mesmo havendo ICMS recolhido no desembara\u00e7o aduaneiro. Os dois fatos geradores s\u00e3o distintos e independentes.<\/span><\/p>\n<h2><\/h2>\n<h2><b>Reforma Tribut\u00e1ria: impactos no Anexo I (2027\u20132033)\u00a0<\/b><\/h2>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><b>Lei Complementar n\u00ba 214\/2025<\/b><span style=\"font-weight: 400;\"> institui os novos tributos <\/span><b>IBS<\/b><span style=\"font-weight: 400;\"> (Imposto sobre Bens e Servi\u00e7os, de compet\u00eancia estadual e municipal) e <\/span><b>CBS<\/b><span style=\"font-weight: 400;\"> (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os, de compet\u00eancia federal), que substituir\u00e3o gradualmente ICMS, ISS, PIS e Cofins.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As <\/span><b>faixas de faturamento e al\u00edquotas nominais<\/b><span style=\"font-weight: 400;\"> do Anexo I <\/span><b>n\u00e3o mudam<\/b><span style=\"font-weight: 400;\"> com a Reforma Tribut\u00e1ria. O que muda \u00e9 a composi\u00e7\u00e3o interna (partilha) dos tributos dentro do DAS.<\/span><\/p>\n<h3><b>Cronograma de transi\u00e7\u00e3o para o Anexo I<\/b><\/h3>\n<h2><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Per\u00edodo<\/b><\/td>\n<td><b>O que muda<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>2026<\/b><\/td>\n<td><span style=\"font-weight: 400;\">PIS e Cofins permanecem vigentes (15,50% da partilha no Anexo I). ICMS segue em 34% nas faixas 1 e 2.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2027<\/b><\/td>\n<td><span style=\"font-weight: 400;\">PIS e Cofins s\u00e3o extintos das tabelas do Simples Nacional. Surgem CBS (15,33%) e IBS (0,17%) \u2014 mesma carga total.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2027\u20132028<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Per\u00edodo de coexist\u00eancia. ICMS ainda permanece em 34% nas faixas 1 e 2.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>A partir de 2029<\/b><\/td>\n<td><span style=\"font-weight: 400;\">CBS passa a 15,50% conforme estrutura definitiva. IBS come\u00e7a implementa\u00e7\u00e3o efetiva.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>At\u00e9 2033<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Conclus\u00e3o da transi\u00e7\u00e3o tribut\u00e1ria completa.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<p><span style=\"font-weight: 400;\">Base legal: LC n\u00ba 214\/2025, arts. 501, 519, Anexo XVIII; EC n\u00ba 132\/2023, art. 129 do ADCT.<\/span><\/p>\n<h2>\n<p><b><\/b><\/h2>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/confirp.com.br\/reforma-tributaria\/\"><b>Saiba mais sobre a reforma tribut\u00e1ria\u00a0<\/b><\/a><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><b>Perguntas frequentes\u00a0<\/b><\/h2>\n<h2><\/h2>\n<h3><b>Qual a al\u00edquota m\u00ednima do Simples Nacional para o com\u00e9rcio em 2026?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A al\u00edquota nominal m\u00ednima \u00e9 <\/span><b>4%<\/b><span style=\"font-weight: 400;\"> (1\u00aa faixa, para empresas com RBT12 de at\u00e9 R$ 180.000,00). Como n\u00e3o h\u00e1 parcela a deduzir na 1\u00aa faixa, a al\u00edquota efetiva \u00e9 igual \u00e0 nominal: 4%.<\/span><\/p>\n<h3><b>O limite do Simples Nacional mudou em 2025 ou 2026?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u00e3o. O limite m\u00e1ximo permanece em <\/span><b>R$ 4.800.000,00<\/b><span style=\"font-weight: 400;\"> anuais, conforme a LC n\u00ba 155\/2016. O sublimite de R$ 3.600.000,00 para ICMS\/ISS dentro do DAS foi mantido e confirmado pela Portaria CGSN n\u00ba 49\/2024.<\/span><\/p>\n<h3><b>Restaurante e padaria se enquadram no Anexo I?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Podem se enquadrar, desde que a atividade preponderante seja a <\/span><b>venda de produtos<\/b><span style=\"font-weight: 400;\"> sem presta\u00e7\u00e3o de servi\u00e7o relevante. Restaurantes self-service e padarias com venda no balc\u00e3o costumam ser aceitos no Anexo I. Quando h\u00e1 atendimento diferenciado ou preparo sob demanda, a Receita Federal pode entender que h\u00e1 presta\u00e7\u00e3o de servi\u00e7o e exigir tributa\u00e7\u00e3o em outro Anexo.<\/span><\/p>\n<h3><b>Qual a diferen\u00e7a entre al\u00edquota nominal e al\u00edquota efetiva?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A <\/span><b>al\u00edquota nominal<\/b><span style=\"font-weight: 400;\"> \u00e9 o percentual indicado na tabela do Anexo I para cada faixa. A <\/span><b>al\u00edquota efetiva<\/b><span style=\"font-weight: 400;\"> \u00e9 o percentual real aplicado sobre o faturamento mensal, calculado pela f\u00f3rmula <\/span><span style=\"font-weight: 400;\">(RBT12 \u00d7 Aliq \u2212 PD) \/ RBT12<\/span><span style=\"font-weight: 400;\">. A al\u00edquota efetiva \u00e9 sempre menor que a nominal (exceto na 1\u00aa faixa, onde s\u00e3o iguais).<\/span><\/p>\n<h3><b>Como a Reforma Tribut\u00e1ria afeta as empresas do Anexo I?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">As al\u00edquotas nominais e faixas de faturamento n\u00e3o mudam. A partir de 2027, PIS e Cofins ser\u00e3o extintos e substitu\u00eddos por CBS e IBS dentro do DAS, mantendo a mesma carga tribut\u00e1ria total. A transi\u00e7\u00e3o se estende at\u00e9 2033 conforme a LC n\u00ba 214\/2025.<\/span><\/p>\n<h3><b>Onde calcular oficialmente o DAS do Simples Nacional?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">O c\u00e1lculo oficial \u00e9 feito no <\/span><b>PGDAS-D<\/b><span style=\"font-weight: 400;\"> (Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional), dispon\u00edvel no Portal do Simples Nacional da Receita Federal (receita.economia.gov.br). Sempre valide os valores com sua contabilidade antes do recolhimento.<\/span><\/p>\n<h3><b>O que \u00e9 o DAS?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">O <\/span><b>DAS (Documento de Arrecada\u00e7\u00e3o do Simples Nacional)<\/b><span style=\"font-weight: 400;\"> \u00e9 a guia \u00fanica de pagamento mensal do Simples Nacional. Para empresas do Anexo I, ele re\u00fane IRPJ, CSLL, Cofins, PIS\/Pasep, CPP e ICMS em um \u00fanico boleto, simplificando o cumprimento das obriga\u00e7\u00f5es tribut\u00e1rias.<\/span><\/p>\n<h2><\/h2>\n<h2><b>Resumo executivo<\/b><\/h2>\n<h2><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Empresas de com\u00e9rcio no Simples Nacional s\u00e3o tributadas pelo <\/span><b>Anexo I da LC n\u00ba 123\/2006<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A tabela possui <\/span><b>seis faixas<\/b><span style=\"font-weight: 400;\">, com al\u00edquotas nominais de <\/span><b>4% a 19%<\/b><span style=\"font-weight: 400;\"> conforme o RBT12<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">O valor real pago \u00e9 determinado pela <\/span><b>al\u00edquota efetiva<\/b><span style=\"font-weight: 400;\"> (sempre menor que a nominal, exceto na 1\u00aa faixa)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">O limite do Simples Nacional \u00e9 <\/span><b>R$ 4,8 milh\u00f5es<\/b><span style=\"font-weight: 400;\"> e o sublimite de ICMS\/ISS \u00e9 <\/span><b>R$ 3,6 milh\u00f5es<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A partir de 2027, PIS e Cofins ser\u00e3o substitu\u00eddos por CBS e IBS dentro do DAS \u2014 <\/span><b>sem altera\u00e7\u00e3o de carga<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receitas sujeitas a substitui\u00e7\u00e3o tribut\u00e1ria, exporta\u00e7\u00e3o ou isen\u00e7\u00e3o exigem <\/span><b>segrega\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\"> no c\u00e1lculo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calcule sempre o DAS oficial pelo <\/span><b>PGDAS-D<\/b><span style=\"font-weight: 400;\"> no Portal do Simples Nacional<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<p><i><span style=\"font-weight: 400;\">Este artigo tem car\u00e1ter informativo e n\u00e3o substitui a orienta\u00e7\u00e3o de um contador ou advogado tributarista. A legisla\u00e7\u00e3o tribut\u00e1ria pode sofrer altera\u00e7\u00f5es \u2014 consulte sempre a fonte oficial (Portal do Simples Nacional e Di\u00e1rio Oficial da Uni\u00e3o).<\/span><\/i><\/p>\n<h2><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.<\/p>\n","protected":false},"author":21,"featured_media":12766,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33,34],"tags":[],"class_list":["post-12765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-tributario","category-imprensa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS - CONFIRP<\/title>\n<meta name=\"description\" content=\"Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS - CONFIRP\" \/>\n<meta property=\"og:description\" content=\"Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/\" \/>\n<meta property=\"og:site_name\" content=\"CONFIRP\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-05T20:47:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/11\/pesquisa_ifepec-reajuste-medicamentos.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"531\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Paulo Ucelli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Paulo Ucelli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/\"},\"author\":{\"name\":\"Paulo Ucelli\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#\\\/schema\\\/person\\\/2ad8ad9b2889406f1a43c9a536f96b43\"},\"headline\":\"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS\",\"datePublished\":\"2026-05-05T20:47:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/\"},\"wordCount\":1755,\"publisher\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/confirp.com.br\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/pesquisa_ifepec-reajuste-medicamentos.jpg\",\"articleSection\":[\"Fiscal\\\/Tribut\u00e1rio\",\"imprensa\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/\",\"url\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/\",\"name\":\"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS - CONFIRP\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/confirp.com.br\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/pesquisa_ifepec-reajuste-medicamentos.jpg\",\"datePublished\":\"2026-05-05T20:47:12+00:00\",\"description\":\"Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#primaryimage\",\"url\":\"https:\\\/\\\/confirp.com.br\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/pesquisa_ifepec-reajuste-medicamentos.jpg\",\"contentUrl\":\"https:\\\/\\\/confirp.com.br\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/pesquisa_ifepec-reajuste-medicamentos.jpg\",\"width\":850,\"height\":531,\"caption\":\"pesquisa ifepec reajuste medicamentos\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/tabela-simples-nacional-para-anexo-comercio\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/inicio\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"imprensa\",\"item\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/category\\\/imprensa\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/\",\"name\":\"CONFIRP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#organization\",\"name\":\"CONFIRP\",\"url\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/confirp.com.br\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/logo-confirp.svg\",\"contentUrl\":\"https:\\\/\\\/confirp.com.br\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/logo-confirp.svg\",\"width\":176,\"height\":40,\"caption\":\"CONFIRP\"},\"image\":{\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/#\\\/schema\\\/person\\\/2ad8ad9b2889406f1a43c9a536f96b43\",\"name\":\"Paulo Ucelli\",\"url\":\"https:\\\/\\\/confirp.com.br\\\/es\\\/author\\\/paulo-ucelli\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS - CONFIRP","description":"Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/","og_locale":"es_ES","og_type":"article","og_title":"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS - CONFIRP","og_description":"Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.","og_url":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/","og_site_name":"CONFIRP","article_published_time":"2026-05-05T20:47:12+00:00","og_image":[{"width":850,"height":531,"url":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/11\/pesquisa_ifepec-reajuste-medicamentos.jpg","type":"image\/jpeg"}],"author":"Paulo Ucelli","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Paulo Ucelli","Tiempo de lectura":"11 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#article","isPartOf":{"@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/"},"author":{"name":"Paulo Ucelli","@id":"https:\/\/confirp.com.br\/es\/#\/schema\/person\/2ad8ad9b2889406f1a43c9a536f96b43"},"headline":"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS","datePublished":"2026-05-05T20:47:12+00:00","mainEntityOfPage":{"@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/"},"wordCount":1755,"publisher":{"@id":"https:\/\/confirp.com.br\/es\/#organization"},"image":{"@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#primaryimage"},"thumbnailUrl":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/11\/pesquisa_ifepec-reajuste-medicamentos.jpg","articleSection":["Fiscal\/Tribut\u00e1rio","imprensa"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/","url":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/","name":"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS - CONFIRP","isPartOf":{"@id":"https:\/\/confirp.com.br\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#primaryimage"},"image":{"@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#primaryimage"},"thumbnailUrl":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/11\/pesquisa_ifepec-reajuste-medicamentos.jpg","datePublished":"2026-05-05T20:47:12+00:00","description":"Entenda o Simples Nacional Anexo I (Com\u00e9rcio): veja a tabela atualizada, al\u00edquotas, c\u00e1lculo do DAS e como pagar corretamente em 2026.","breadcrumb":{"@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#primaryimage","url":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/11\/pesquisa_ifepec-reajuste-medicamentos.jpg","contentUrl":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/11\/pesquisa_ifepec-reajuste-medicamentos.jpg","width":850,"height":531,"caption":"pesquisa ifepec reajuste medicamentos"},{"@type":"BreadcrumbList","@id":"https:\/\/confirp.com.br\/es\/tabela-simples-nacional-para-anexo-comercio\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/confirp.com.br\/es\/inicio\/"},{"@type":"ListItem","position":2,"name":"imprensa","item":"https:\/\/confirp.com.br\/es\/category\/imprensa\/"},{"@type":"ListItem","position":3,"name":"Simples Nacional Anexo I (Com\u00e9rcio): tabela atualizada, al\u00edquotas e como calcular o DAS"}]},{"@type":"WebSite","@id":"https:\/\/confirp.com.br\/es\/#website","url":"https:\/\/confirp.com.br\/es\/","name":"CONFIRP","description":"","publisher":{"@id":"https:\/\/confirp.com.br\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/confirp.com.br\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/confirp.com.br\/es\/#organization","name":"CONFIRP","url":"https:\/\/confirp.com.br\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/confirp.com.br\/es\/#\/schema\/logo\/image\/","url":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/09\/logo-confirp.svg","contentUrl":"https:\/\/confirp.com.br\/wp-content\/uploads\/2018\/09\/logo-confirp.svg","width":176,"height":40,"caption":"CONFIRP"},"image":{"@id":"https:\/\/confirp.com.br\/es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/confirp.com.br\/es\/#\/schema\/person\/2ad8ad9b2889406f1a43c9a536f96b43","name":"Paulo Ucelli","url":"https:\/\/confirp.com.br\/es\/author\/paulo-ucelli\/"}]}},"_links":{"self":[{"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/posts\/12765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/comments?post=12765"}],"version-history":[{"count":0,"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/posts\/12765\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/media\/12766"}],"wp:attachment":[{"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/media?parent=12765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/categories?post=12765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/confirp.com.br\/es\/wp-json\/wp\/v2\/tags?post=12765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}