Source: Rio de Janeiro TV - RJ - 18/08/2009

The Entrepreneur Portal started operating in Rio de Janeiro on July 24th. Through the portal, the informal worker can register as an individual entrepreneur and will appear on the National Register of Legal Persons (CNPJ). With this, you can issue invoices and thus expand the business, participating in bids and signing contracts with companies. The person can also open a bank account and obtain financing through special credit lines.

The Individual Entrepreneur has benefits, such as exemption from registration costs, social security coverage, absence of bureaucracy ”as he only makes one income statement per year, as a legal entity - and reduced tax rate” since he pays, at most, R $ 57,15 per month. To participate, the entrepreneur can earn a maximum of R $ 36 thousand per year (or R $ 3 thousand per month) and cannot be listed as an owner or partner in another business.

Registration is free, through the Entrepreneur Portal.
The CNPJ and the registration number with the commercial board are issued on the spot, generating a document that must be printed, signed and forwarded to the commercial board, accompanied by a copy of the identity and CPF. The definitive license will leave in up to 180 days, but the business can operate normally after registration and payment of the initial costs.

After formalization, the entrepreneur will have the following cost:

- for social security: R $ 51,15 per month (representing 11% of the minimum wage, which is adjusted at the beginning of each year);
- for the state: R $ 1,00 fixed per month if the activity is commerce or industry;
- for the municipality: R $ 5,00 fixed per month if the activity is providing services

The payment of these values ​​is made through a document called that is generated by the website and is made in the banking network and lottery shops, until the 20th of each month.

Additional information

Obtaining a permit:

The granting of the location permit depends on the rules of the urban zoning codes and municipal postures. For this reason, the entrepreneur needs to check with the city if the location chosen to establish his company is in accordance with these rules.

The street vendor or even those who work at a fixed location must know the municipal rules before registering, in relation to the type of activity and the place where they will work. Although the portal issues a document that authorizes the immediate operation of the enterprise, if the entrepreneur does not comply with the rules, he will be subject to fines, seizures and even the closing of the deal and the cancellation of his records.

If the municipality finds any illegality in this declaration, within 180 days of the validity of the document that is equivalent to the provisional license, the entire company registration will be revoked.

Documentation:

The individual entrepreneur will be excused from accounting and therefore does not need to write any books. But you must keep the purchase notes for goods, the documents of the hired employee and the stub of the invoices that you issue.

Every year, the individual entrepreneur must declare the previous year's revenue amount. The first declaration will be completed by the accountant free of charge. The statements of the following years may be made by the entrepreneur himself.

In addition, the accountant can guide you to make your employee's receipt of payment and tell you how to make the guides to pay taxes.

Benefits

Upon becoming an individual entrepreneur, the new entrepreneur now has a series of benefits, such as: social security coverage; hiring an employee at a lower cost; exemption from fees for registering the company and granting a license to operate; absence of bureaucracy; joint purchases and sales; reduction of the tax burden; very simplified controls; issuance of a license through the internet; free advice; support from Sebrae technician in the organization of the business; legal certainty.

Who can and who cannot participate:

To register as an individual entrepreneur, the worker must perform activities in one of the following categories:

- Commerce in general;
- Industry in general;
- Services of a non-intellectual nature, without legal regulation, such as, street vendor, street vendor, laundry, beauty salon, craftsman, dressmaker, car wash, repair, maintenance, installation, driving schools, key chains, party organization, plumbers, tire repairers, typing, machining, welding, municipal passenger transport, travel agencies, among countless others;
- Accounting services offices;
- Provision of daycare, pre-school and primary education establishments, technical, professional and secondary schools, foreign languages, arts, preparations for competitions, management and free schools; outsourced post office; travel and tourism agency; training center for drivers of motor vehicles for land passenger and cargo transportation; lottery agency and installation, repair and maintenance services in general, as well as machining, welding, treatment and coating of metals
* except the provision of intellectual, technical, scientific, sporting, artistic or cultural services, which constitute a regulated profession or not, as well as services of instructor, broker, dispatcher or any type of business intermediation.

Workers in the following activities may not register as individual entrepreneurs:

- Construction of real estate and engineering works in general, including in the form of subcontracting - - Execution of landscaping and interior decoration projects and services;
- Surveillance, cleaning or maintenance service;
- Administration and rental of third party properties;
- Academies of dance, capoeira, yoga and martial arts, academies of physical activities, sports, swimming and sports schools;
- Development of computer programs, including electronic games;
- Licensing or assignment of the right to use computer programs;
- Planning, making, maintaining and updating electronic pages;
- Setting up stands for fairs;
- Cultural and artistic production;
- Cinematographic and performing arts production;
- Clinical analysis or pathology laboratories;
- CT services, medical imaging diagnostics, graphic records and optical methods and magnetic resonance;
- Prosthetic services in general.
- Intercity and interstate passenger transport service (except municipal services);
- Ration, transmission, distribution or commercialization of electric energy;
- Import or manufacture of automobiles and motorcycles;
- Fuel imports;
- Production or wholesale of: cigarettes, cigarillos, cigars, cigarette filters, firearms, ammunition and gunpowder, explosives and detonators, alcoholic beverages, soft drinks and flavored and carbonated waters, compound preparations, non-alcoholic, for the preparation of soft drink and non-alcoholic beers;
- Assignment or hiring of labor;
- Consulting services;
- Allotment and real estate development;
- Lease of own properties (except if it includes the provision of services taxed by the ISS)

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