Advertising Agencies, Deduction of Pass-throughs, and the Simple National: The Definitive Guide by SmartSolve

As águas do sistema tributário brasileiro podem ser difíceis de navegar, especialmente para agências de publicidade que tentam entender se os repasses podem ser deduzidos da base de cálculo do Simples Nacional. Aqui na SmartSolve, nossa missão é ajudar a desvendar esse mistério.

The Simple National, a tax regime created to make life easier for small and medium-sized businesses, appears attractive to many advertising agencies. However, the calculation of due taxes can cause confusion, especially when it comes to the deduction of pass-throughs.

Pass-throughs are amounts that agencies pay to third parties for the execution of an advertising campaign. The question is: can these amounts, which do not constitute revenue for the agency, be deducted from the Simple National tax base?

Although the current legislation is not exactly clear, at SmartSolve, we interpret the subtleties for you. We believe that the most accepted interpretation is that yes, pass-throughs can be deducted. This deduction can be a powerful tool to optimize your agency's tax burden.

However, proper documentation is essential. SmartSolve ensures that all pass-throughs are properly documented, with invoices issued in the name of the agency, so that transparency and tax compliance are maintained.

The controversy around this topic only underlines the importance of having specialized accounting, like SmartSolve, on your side. Different interpretations of the norms can lead to tax penalties, and it is our job to help prevent these issues.

In summary, the issue of pass-throughs and their deduction from the Simple National tax base is a topic that requires care and planning. At SmartSolve, we offer both, plus vital legal guidance to ensure tax compliance.

Este artigo não tem a intenção de substituir o aconselhamento jurídico profissional. Para mais informações e conselhos personalizados, fale com a equipe da SmartSolve hoje mesmo. Como especialistas em contabilidade para agências de publicidade, estamos prontos para ajudar a sua agência a navegar pelo complexo mundo tributário.

(ARAUJO, Robson. Advertising Agencies, Deduction of Pass-throughs, and the Simple National: The Definitive Guide by SmartSolve)