The report of the complementary bill that regulates the tax reform on consumption changed the concept of gross revenue to exempt app drivers from charging future Value Added Tax (VAT). The text now considers drivers’ gross revenue to be 25% of the gross amount received per month.
The change, in practice, softens the concept of nanoentrepreneur that appeared in the Chamber of Deputies’ version. The project approved by the deputies exempted self-employed workers who had gross income of less than 50% of the membership ceiling for the individual microentrepreneur (MEI) regime from VAT. Currently, the MEI billing limit is R$81,000 per year (R$6,750 per month).
With the amendment accepted by the rapporteur, senator Eduardo Braga (MDB-AM), for the exemption, the percentage of 25% will apply to the app driver’s total revenue. So, the income for him to be considered exempt, after the change, becomes lower.
Recent research by the StopClub app revealed that the average monthly revenue for app drivers is R$6,500 in São Paulo and R$6,000 in Rio.
“In order to improve the text, at this point, we accept the amendments that now consider 25% of the gross monthly amount received as gross revenue of the individual providing individual private passenger transport services or delivery of goods intermediated by digital platforms” , explained the text.
Presented this Monday. The opinion, which received 1,998 suggested amendments, will be read by the Senate Constitution and Justice Committee (CCJ) this Tuesday (10), and will be voted on by the committee on Wednesday (11). If the vote takes place early, the Senate plenary can discuss and vote on the project on the same day.
