Complete guide to restaurant taxation

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The tax reform approved by the Chamber of Deputies in 2023 brought significant changes to the Brazilian tax system, with the aim of simplifying consumption taxation, reducing bureaucracy and ending tax substitution.

These changes will be implemented gradually over a ten-year period, providing greater adaptation in restaurant taxation.

The taxation of establishments that offer food services, such as snack bars, bakeries, bars and restaurants (CNAE 56.11-2/01), requires special attention due to their classification as a mixed activity, which involves characteristics of industry and commerce.

Continue reading and understand how restaurant taxation works!

Index
What is the tax burden on restaurants?
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There are three main options: Simples Nacional, Presumed Profit and Real Profit.
The seven most common taxes for restaurants include
Additional and accounting obligations for restaurant taxation
ICMS in restaurant taxation
Special ICMS taxation regime
ICMS-ST and other considerations
PIS/Pasep and COFINS on meat
Special regime for bars and restaurants
Continuity of the Simples Nacional
Conclusion
What is the tax burden on restaurants?

Complete guide to restaurant taxation. (image: archive)
Tax burden is the total amount of taxes paid, both by individuals and legal entities, to the government at all levels: federal, state and municipal.

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This amount, together with the Gross Domestic Product (GDP) , is used to finance improvements, actions and programs that benefit the country's population and companies.

Just like any taxpayer, restaurants also have tax obligations to fulfill. This includes paying taxes on the inputs purchased, as well as other taxes related to employees, the location and other expenses.

To understand how restaurant taxation works, it is essential to understand the different tax regimes.

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There are three main options: Simples Nacional, Presumed Profit and Real Profit.
Simples Nacional: this regime simplifies tax payments by grouping the main federal, state and municipal taxes into a single payment slip, known as DAS. Restaurants with annual revenues of up to R$4.8 million can opt for this regime, which has variable rates from 4% to 19%.
Presumed Profit: in this model, federal taxes (Income Tax – IRPJ and Social Contribution on Net Profit – CSLL) are calculated based on a fixed profit margin defined by legislation, with a limit of up to R$78 million per year of revenue.
Real Profit: here, IRPJ and CSLL are calculated based on the restaurant's actual profit, considering the total value obtained by the company.
This regime is mandatory for establishments with annual revenues exceeding R$78 million or for those with profitability lower than that assumed.

In addition to taxes associated with the tax regime, restaurants are also subject to other taxes related to products, transactions and payments.

These taxes vary according to the type of operation, area of ​​activity and products sold.

The seven most common taxes for restaurants include
Tax on Services of Any Nature (ISS): here a municipal tax will be paid to companies that provide services, with values ​​defined by municipal legislation.
Tax on the Circulation of Goods and Services (ICMS): this is a state tax charged on the circulation of goods.
Corporate Income Tax (IRPJ): charged based on the company's profit.
Social Contribution on Net Profit (CSLL): intended to finance Social Security, calculated based on net profit.
Social Integration Program (PIS): tax to finance unemployment insurance and salary bonuses.
Contribution to Social Security Financing (Cofins): tax that varies according to the company's revenue.
Social security, labor and municipal contributions: include taxes such as IPTU, INSS and FGTS.
Additional and accounting obligations for restaurant taxation

Complete guide to restaurant taxation. (image: archive)
In addition to taxes levied on restaurant operations, it is important to comply with a series of ancillary and accounting obligations, such as:

Issuing an invoice: issue an invoice for each sale made, correctly recording food and beverage sales operations.
Calculation and payment of taxes: calculate the taxes due and pay them within the deadlines established by tax legislation.
Maintenance of tax and accounting books: keep the tax and accounting books required by law up to date, recording all operations carried out by the restaurant.
Submission of ancillary obligations: comply with the ancillary obligations required by the Federal Revenue Service, the Treasury Department and the Municipal Government, such as the submission of tax declarations and statements.
Stock and inventory control: carry out stock and inventory control of products sold by the restaurant, recording all incoming and outgoing goods.
ICMS in restaurant taxation
In the state of São Paulo, the provision of food, including meals prepared by companies that prepare collective meals, is taxed at a rate of 12% on the value of internal operations or services.

Exceptions are made for the supply or departure of beverages, which may be subject to different rates.

Special ICMS taxation regime
The state of São Paulo offers a special ICMS taxation regime for companies that provide food.

Based on this regime, restaurants can calculate the tax due by applying a percentage to gross revenue, simplifying the ICMS calculation process.