2023-05-26 00:00:07
Physicians who have an office must pay attention to the issue of the invoice according to the legislation, and choose the corporate object “activity” that most favors them. The alert is from Lamarque Santos, a partner at Conta Medical, who says that each case is different and that, therefore, it should be studied individually.
A dermatologist, for example, opened a practice as a company taxed on presumed profit. This implies a taxation of 16.33%, already taking into account the ISS, municipal tax. However, this percentage can increase with the additional IRPJ, reaching 17% of the total taxes. Studying the situation of this dermatologist, Lamarque Santos found that she had two options: issue an invoice for medical procedures or aesthetic procedures, given her activity.
This professional made two mistakes: first, the framing that, instead of presumed profit, should be by Simples Nacional.
The second error was related to the type of invoice issue. When issuing as an aesthetic procedure, according to Annex 3 of Simples Nacional, your taxation would already drop from 17% to 6% for a turnover of up to R$ 180 thousand. If it issued a note as a medical procedure, its taxation, already at the start, would be 15.5%.
With the appropriate framework (Simples Nacional) and the grade for the aesthetic procedure, the dermatologist in question achieved real savings of more than R$ 380,000 over the year.
Another warning from Lamarque Santos, from Conta Medical, is that the doctor who does not receive an invoice for his expenses and maintains control of his office costs ends up paying more tax than he should, when acting as an individual. This occurs because, in the cash book, he cannot justify the expenses correctly. Many professionals forget that it is right to close the cash book every month. If they close the cash book only at the end of the year, they will pay more and will still have to pay fines and interest for not complying with the cash system.
Another care that is usually forgotten: it is necessary to pay the INSS on the income from the self-employed activity, which is also mandatory.
Source: Tamer Communication
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