How do those Simples Nacional annexes work?

The annexes group companies by type of activity: commerce, industry, and services fall under different annexes, and each one has its own table of rates. Getting the right classification changes how much you pay, so making a mistake here is costly. For services, the annex can also depend on the Fator R (R Factor), the ratio between payroll and revenue. TF inter studies what your company actually does and places you in the correct annex. The rates and brackets change, so confirm the current values with the TF inter accountant.

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