Simples Nacional Deve se Preocupar com o Bloco K?

Simples Nacional Deve se Preocupar com o Bloco K?

Por |

Por Antônio Sérgio de Oliveira, palestrante, consultor e autor de obras de conteúdo tributário

Em janeiro de 2017,  depois de várias  prorrogações,  entrou finalmente em vigor a obrigatoriedade da entrega do chamado Bloco K, livro de controle da produção e do estoque.

EMPRESAS JÁ ESTÃO ENTREGANDO

Como é possível verificar, baseados no AJUSTE SINIEF 25/16 já temos uma categoria de empresas (empresas de grande porte) que iniciou o envio das obrigações em janeiro/17.

Pode ser que você não esteja pensando nisto mas o Bloco K já é uma realidade.

Dentre as empresas obrigadas neste calendário não estão abarcadas as empresas do regime Simples Nacional pelo fato de ainda não estarem sujeitas à entrega da obrigação SPED FISCAL em vários estados do Brasil.

É bem verdade que atualmente a obrigatoriedade do envio está reduzida a dois registros, o K200 e K280, os quais se referem ao estoque no final de cada mês.

SIMPLES NACIONAL COMO INDUSTRIALIZADOR

Neste texto chamo a atenção para as operações de industrialização em estabelecimentos de terceiros. Além disso deverá também informar o estoque de produtos remanescente no industrializador, através do registro K200.

Pode ocorrer que as empresas no Simples Nacional, que tenham como atividade a industrialização para terceiros,  mesmo não estando  sujeitas à entrega do Bloco K serão solicitadas por seus clientes (empresas de grande porte)  a informarem mensalmente os saldos em estoque ao final de cada mês, para que esta grande empresa possa alimentar corretamente o seu Bloco K no registro K200.

Powered by Rock Convert

A empresa de grande porte deverá informar mensalmente para o fisco os seus estoques de matéria prima, produto em elaboração, embalagens, etc,  em poder do seu industrializador que está no Simples.

O formato, a data e o meio como estas informações serão enviadas dependerá de negociação entre autor da encomenda e o industrializador pois a legislação não estabelece regras de como isto deverá ocorrer. É uma negociação comercial/contratual entre as partes.

Destaque-se que para fins de Bloco K devem ser informadas apenas as quantidades não sendo exigidos valores, por enquanto.

Faz-se necessário que estas empresas industrializadoras, mesmo no Simples Nacional,  disponham de controles adequados e uma organização interna capaz de atender às exigências que certamente serão feitas pelos seus clientes de grande porte.

SIMPLES NACIONAL COMO ENCOMENDANTE

Embora na explanação acima eu tenha usado como exemplo um  industrializador no Simples recebendo encomenda de uma grande empresa sujeita ao Bloco K, podemos ter uma situação inversa também, isto é, um encomendante no Simples que remete sua mercadoria para um industrializador de grande porte sujeito ao envio do Bloco K e neste caso este industrializador deverá in formar ao fisco dentro de seu Bloco K o montante de matéria prima, produto em elaboração, embalagens, etc em seu poder mas pertencentes ao encomendante do Simples.

No vídeo abaixo eu comento sobre a  importância que deve ser dada ao controle do estoque nestes tempos de Bloco K  https://www.youtube.com/watch?v=dhV7ZKPUWzo&t=4s

Por isso é importante que as empresas no Simples Nacional entendam o que é e como funciona o chamado Bloco K e também o Bloco H para não correrem o risco de perderem clientes ou ser multadas por falta de um controle de estoque  adequado.

Antônio Sérgio de Oliveira – https://www.facebook.com/tributarioexpert/

Fonte: Guia Tributário
Data: 04 de agosto de 2017
Acesso: 11 de agosto de 2017

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

218 comentários

  1. I am the owner of JustCBD brand (justcbdstore.com) and I’m presently seeking to expand my wholesale side of business. I really hope that someone at targetdomain share some guidance . I thought that the best way to accomplish this would be to connect to vape companies and cbd retailers. I was really hoping if anyone could recommend a qualified website where I can buy Vape Shop B2B Data List I am already looking at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not exactly sure which one would be the most suitable choice and would appreciate any support on this. Or would it be much simpler for me to scrape my own leads? Ideas?

  2. I’m impressed, I have to admit. Rarely do I encounter a blog that’s equally educative and interesting, and without a doubt, you have hit the nail on the head. The problem is something that too few men and women are speaking intelligently about. Now i’m very happy that I found this in my search for something regarding this.

  3. An impressive share! I have just forwarded this onto a coworker who has been doing a little research on this. And he actually ordered me lunch simply because I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to talk about this topic here on your internet site.

  4. The next time I read a blog, I hope that it does not fail me just as much as this particular one. After all, I know it was my choice to read through, but I actually believed you’d have something helpful to say. All I hear is a bunch of whining about something that you could possibly fix if you were not too busy looking for attention.

  5. Can I simply say what a comfort to find someone that genuinely knows what they’re discussing on the net. You certainly understand how to bring a problem to light and make it important. More and more people have to look at this and understand this side of your story. It’s surprising you’re not more popular because you certainly have the gift.

  6. A fascinating discussion is worth comment. I believe that you need to write more on this issue, it might not be a taboo matter but usually people don’t speak about these issues. To the next! All the best!!

  7. Having read this I believed it was really enlightening. I appreciate you finding the time and effort to put this content together. I once again find myself personally spending a significant amount of time both reading and leaving comments. But so what, it was still worth it!

  8. I blog often and I genuinely thank you for your content. The article has really peaked my interest. I am going to book mark your blog and keep checking for new information about once per week. I opted in for your RSS feed as well.

  9. You’re so cool! I don’t suppose I’ve truly read anything like this before. So wonderful to discover somebody with some original thoughts on this topic. Really.. many thanks for starting this up. This web site is something that is needed on the web, someone with a bit of originality!

  10. After going over a number of the blog articles on your web page, I seriously like your technique of blogging. I saved it to my bookmark website list and will be checking back soon. Please visit my website too and tell me your opinion.

  11. I’m impressed, I have to admit. Seldom do I encounter a blog that’s equally educative and interesting, and without a doubt, you’ve hit the nail on the head. The issue is something which too few men and women are speaking intelligently about. I am very happy I came across this during my hunt for something concerning this.

  12. Having read this I thought it was rather enlightening. I appreciate you taking the time and effort to put this content together. I once again find myself spending a significant amount of time both reading and leaving comments. But so what, it was still worthwhile!

  13. This is the right site for anyone who wishes to understand this topic. You understand so much its almost tough to argue with you (not that I actually will need to…HaHa). You certainly put a new spin on a subject that has been written about for many years. Great stuff, just great!

  14. An interesting discussion is definitely worth comment. I do think that you need to write more on this subject matter, it might not be a taboo subject but typically people don’t talk about such topics. To the next! Best wishes!!

  15. Hi! I could have sworn I’ve visited this blog before but after going through some of the articles I realized it’s new to me. Anyways, I’m definitely pleased I came across it and I’ll be book-marking it and checking back regularly!

  16. I must thank you for the efforts you have put in writing this website. I’m hoping to view the same high-grade blog posts from you later on as well. In fact, your creative writing abilities has encouraged me to get my own blog now 😉

  17. I must thank you for the efforts you have put in penning this site. I’m hoping to check out the same high-grade content from you in the future as well. In fact, your creative writing abilities has encouraged me to get my own website now 😉

  18. Howdy, I do believe your website might be having web browser compatibility issues. When I look at your website in Safari, it looks fine but when opening in I.E., it has some overlapping issues. I merely wanted to give you a quick heads up! Aside from that, fantastic blog!

  19. An outstanding share! I have just forwarded this onto a coworker who was conducting a little research on this. And he in fact bought me lunch due to the fact that I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending the time to talk about this subject here on your website.

  20. I blog quite often and I really thank you for your information. This great article has truly peaked my interest. I will take a note of your website and keep checking for new details about once per week. I subscribed to your RSS feed as well.

  21. Right here is the perfect site for anyone who wants to find out about this topic. You understand so much its almost tough to argue with you (not that I actually will need to…HaHa). You certainly put a brand new spin on a subject that has been written about for years. Wonderful stuff, just great!

  22. I’m amazed, I have to admit. Rarely do I come across a blog that’s both equally educative and interesting, and without a doubt, you’ve hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. I am very happy I found this during my hunt for something concerning this.

  23. The very next time I read a blog, I hope that it won’t disappoint me just as much as this particular one. I mean, I know it was my choice to read through, nonetheless I really thought you would have something helpful to say. All I hear is a bunch of whining about something that you could fix if you weren’t too busy looking for attention.

  24. I blog frequently and I seriously thank you for your information. The article has really peaked my interest. I’m going to take a note of your blog and keep checking for new details about once per week. I opted in for your Feed as well.

  25. Woah! I’m really loving the template/theme of this website. It’s simple, yet effective. A lot of times it’s hard to get that “perfect balance” between superb usability and visual appeal. I must say you have done a very good job with this. Also, the blog loads extremely quick for me on Firefox. Superb Blog!|

  26. Hi, I do believe this is a great site. I stumbledupon it 😉 I am going to revisit yet again since I book marked it. Money and freedom is the best way to change, may you be rich and continue to help others.

  27. May I just say what a comfort to uncover somebody that genuinely understands what they’re talking about on the internet. You certainly know how to bring a problem to light and make it important. More and more people need to read this and understand this side of your story. I can’t believe you’re not more popular given that you definitely have the gift.

  28. You are so awesome! I do not think I have read a single thing like that before. So wonderful to discover somebody with original thoughts on this subject. Seriously.. thank you for starting this up. This website is something that is needed on the web, someone with a little originality!

  29. The next time I read a blog, Hopefully it does not fail me as much as this particular one. I mean, Yes, it was my choice to read through, nonetheless I genuinely thought you would probably have something helpful to talk about. All I hear is a bunch of moaning about something that you can fix if you weren’t too busy searching for attention.

  30. Achieving your fitness goal doesn’t have to require a certified personal trainer or an expensive gym memberships, especially if you have the budget and the space to consider practically every workout machine in the market.

  31. Having read this I thought it was very informative. I appreciate you finding the time and effort to put this content together. I once again find myself personally spending way too much time both reading and commenting. But so what, it was still worth it!

  32. The next time I read a blog, Hopefully it doesn’t fail me just as much as this one. I mean, I know it was my choice to read, but I actually thought you would probably have something helpful to say. All I hear is a bunch of crying about something you could fix if you weren’t too busy searching for attention.

  33. I’m impressed, I must say. Rarely do I encounter a blog that’s both equally educative and engaging, and without a doubt, you have hit the nail on the head. The issue is something which not enough men and women are speaking intelligently about. I’m very happy that I found this during my hunt for something relating to this.

  34. I really love your website.. Pleasant colors & theme. Did you create this site yourself? Please reply back as I’m hoping to create my very own blog and would love to find out where you got this from or just what the theme is named. Thanks!

  35. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  36. I’m amazed, I must say. Seldom do I encounter a blog that’s both equally educative and interesting, and without a doubt, you’ve hit the nail on the head. The problem is something too few folks are speaking intelligently about. Now i’m very happy that I stumbled across this in my hunt for something regarding this.

  37. You are so awesome! I do not believe I’ve read a single thing like that before. So wonderful to find someone with some original thoughts on this subject. Really.. thank you for starting this up. This site is one thing that is required on the internet, someone with a little originality!

  38. An interesting discussion is definitely worth comment. I believe that you ought to write more on this subject matter, it may not be a taboo subject but usually people don’t talk about these subjects. To the next! All the best!!

  39. The next time I read a blog, Hopefully it won’t disappoint me as much as this particular one. After all, I know it was my choice to read through, nonetheless I actually believed you would have something helpful to talk about. All I hear is a bunch of moaning about something you can fix if you weren’t too busy looking for attention.

  40. There are some attention-grabbing closing dates in this article however I don’t know if I see all of them middle to heart. There is some validity but I’ll take maintain opinion until I look into it further. Good article , thanks and we want extra! Added to FeedBurner as nicely

  41. When I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I get 4 emails with the exact same comment. Is there a means you can remove me from that service? Many thanks!

  42. Greetings, I think your website might be having internet browser compatibility problems. When I take a look at your website in Safari, it looks fine but when opening in Internet Explorer, it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Other than that, great blog!

  43. Hi there! I could have sworn I’ve visited this blog before but after going through some of the articles I realized it’s new to me. Regardless, I’m definitely delighted I discovered it and I’ll be bookmarking it and checking back frequently!

  44. Having read this I believed it was extremely informative. I appreciate you taking the time and effort to put this content together. I once again find myself personally spending way too much time both reading and commenting. But so what, it was still worthwhile!

  45. Oh my goodness! Incredible article dude! Thank you so much, However I am having problems with your RSS. I don’t understand the reason why I can’t join it. Is there anyone else getting identical RSS problems? Anyone who knows the solution can you kindly respond? Thanks!!

  46. Hello, i read your blog from time to time and i own a similar one and i was just wondering if you get a lot of spam feedback? If so how do you stop it, any plugin or anything you can recommend? I get so much lately it’s driving me mad so any help is very much appreciated.|

  47. It is appropriate time to make a few plans for the longer term and it is time to be happy. I’ve learn this put up and if I may just I want to recommend you few interesting things or suggestions. Maybe you could write subsequent articles regarding this article. I wish to learn even more issues about it!|

  48. May I just say what a comfort to discover someone that truly knows what they are talking about on the internet. You definitely realize how to bring a problem to light and make it important. A lot more people ought to look at this and understand this side of the story. I was surprised that you’re not more popular since you certainly possess the gift.

  49. An impressive share! I’ve just forwarded this onto a colleague who has been doing a little homework on this. And he actually bought me breakfast due to the fact that I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to discuss this subject here on your internet site.

  50. Oh my goodness! Incredible article dude! Many thanks, However I am going through troubles with your RSS. I don’t know why I cannot subscribe to it. Is there anybody else getting similar RSS problems? Anybody who knows the answer can you kindly respond? Thanx!!

  51. Oh my goodness! Impressive article dude! Thanks, However I am encountering problems with your RSS. I don’t understand why I cannot join it. Is there anybody getting the same RSS issues? Anyone that knows the solution will you kindly respond? Thanks!!

  52. Hi there! This blog post couldn’t be written any better! Going through this post reminds me of my previous roommate! He always kept preaching about this. I will forward this information to him. Pretty sure he’ll have a good read. Many thanks for sharing!

  53. An impressive share! I’ve just forwarded this onto a colleague who was doing a little homework on this. And he in fact bought me breakfast because I found it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending time to talk about this matter here on your site.

  54. The very next time I read a blog, I hope that it won’t disappoint me as much as this particular one. After all, Yes, it was my choice to read through, however I genuinely thought you would probably have something interesting to say. All I hear is a bunch of crying about something that you can fix if you weren’t too busy looking for attention.

  55. Hello there! I could have sworn I’ve been to your blog before but after looking at many of the articles I realized it’s new to me. Regardless, I’m certainly happy I came across it and I’ll be bookmarking it and checking back regularly!

  56. Next time I read a blog, I hope that it does not disappoint me as much as this one. After all, Yes, it was my choice to read, however I really thought you’d have something useful to talk about. All I hear is a bunch of crying about something you could possibly fix if you were not too busy looking for attention.

  57. I’m amazed, I must say. Seldom do I encounter a blog that’s both equally educative and engaging, and without a doubt, you have hit the nail on the head. The problem is an issue that too few folks are speaking intelligently about. I am very happy that I found this during my search for something regarding this.

  58. This is the perfect site for everyone who really wants to understand this topic. You understand a whole lot its almost hard to argue with you (not that I actually will need to…HaHa). You definitely put a fresh spin on a topic that has been discussed for a long time. Great stuff, just excellent!

  59. Hi, I do think this is a great site. I stumbledupon it 😉 I will return yet again since i have book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to help other people.

  60. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both educative and amusing, and let me tell you, you’ve hit the nail on the head. The issue is something which not enough people are speaking intelligently about. Now i’m very happy that I came across this in my search for something regarding this.

  61. Right here is the perfect webpage for everyone who wants to find out about this topic. You understand so much its almost hard to argue with you (not that I actually would want to…HaHa). You certainly put a brand new spin on a topic that has been discussed for many years. Great stuff, just wonderful!

  62. An interesting discussion is definitely worth comment. I do think that you ought to write more about this subject matter, it might not be a taboo matter but generally folks don’t talk about these issues. To the next! Kind regards!!

  63. I truly love your blog.. Great colors & theme. Did you develop this site yourself? Please reply back as I’m attempting to create my very own website and would like to know where you got this from or just what the theme is called. Thanks!

  64. Hi! This is my first visit to your blog! We are a group of volunteers and starting a new project in a community in the same niche. Your blog provided us beneficial information to work on. You have done a extraordinary job!|

  65. I’m impressed, I must say. Rarely do I encounter a blog that’s both equally educative and engaging, and let me tell you, you have hit the nail on the head. The problem is something which not enough folks are speaking intelligently about. I am very happy I stumbled across this during my hunt for something regarding this.

  66. Right here is the right blog for everyone who really wants to find out about this topic. You understand so much its almost hard to argue with you (not that I actually would want to…HaHa). You certainly put a brand new spin on a subject which has been written about for ages. Great stuff, just great!

  67. After I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I receive four emails with the exact same comment. Perhaps there is a means you are able to remove me from that service? Many thanks!

  68. After looking into a handful of the blog articles on your web page, I seriously like your technique of blogging. I bookmarked it to my bookmark webpage list and will be checking back soon. Take a look at my web site too and tell me what you think.

  69. you are in point of fact a good webmaster. The website loading pace is incredible. It sort of feels that you’re doing any distinctive trick. Also, The contents are masterpiece. you have done a great activity in this subject!|

  70. Howdy just wanted to give you a quick heads up. The words in your article seem to be running off the screen in Safari. I’m not sure if this is a format issue or something to do with web browser compatibility but I thought I’d post to let you know. The design and style look great though! Hope you get the problem solved soon. Cheers

  71. You’re so interesting! I do not think I’ve truly read something like that before. So great to find another person with unique thoughts on this subject matter. Really.. thank you for starting this up. This site is something that is needed on the internet, someone with some originality!

  72. I seriously love your site.. Pleasant colors & theme. Did you make this amazing site yourself? Please reply back as I’m planning to create my own website and would like to find out where you got this from or exactly what the theme is named. Thank you!

  73. Hi there! This post couldn’t be written any better! Looking through this article reminds me of my previous roommate! He constantly kept preaching about this. I most certainly will forward this article to him. Pretty sure he’s going to have a very good read. Many thanks for sharing!

  74. Next time I read a blog, I hope that it won’t disappoint me as much as this one. I mean, I know it was my choice to read, but I genuinely thought you would probably have something helpful to say. All I hear is a bunch of complaining about something you can fix if you weren’t too busy searching for attention.

  75. Oh my goodness! Impressive article dude! Thank you so much, However I am encountering issues with your RSS. I don’t understand the reason why I am unable to subscribe to it. Is there anyone else having similar RSS problems? Anyone that knows the solution will you kindly respond? Thanks!!

  76. Good post. I learn something totally new and challenging on sites I stumbleupon every day. It will always be exciting to read articles from other authors and use a little something from their websites.

  77. I’d like to thank you for the efforts you have put in penning this blog. I really hope to see the same high-grade blog posts by you later on as well. In truth, your creative writing abilities has motivated me to get my own blog now 😉

  78. I have to thank you for the efforts you’ve put in writing this website. I am hoping to see the same high-grade content by you later on as well. In fact, your creative writing abilities has encouraged me to get my very own website now 😉

  79. Right here is the perfect site for everyone who wants to understand this topic. You understand so much its almost hard to argue with you (not that I really will need to…HaHa). You certainly put a new spin on a topic which has been discussed for a long time. Wonderful stuff, just wonderful!

  80. Nice post. I be taught something more difficult on different blogs everyday. It’ll always be stimulating to read content material from other writers and observe a little something from their store. I’d choose to use some with the content material on my blog whether you don’t mind. Natually I’ll offer you a hyperlink in your net blog. Thanks for sharing.

  81. I together with my friends have been reading through the best secrets found on your web page then instantly got a terrible feeling I had not expressed respect to the web site owner for those strategies. All the boys happened to be for this reason joyful to read through them and have now definitely been making the most of those things. Thanks for really being quite accommodating and then for getting some fine areas millions of individuals are really needing to know about. Our own honest apologies for not saying thanks to you sooner.

  82. The other day, while I was at work, my sister stole my iphone and tested to see if it can survive a 40 foot drop, just so she can be a youtube sensation. My apple ipad is now broken and she has 83 views. I know this is entirely off topic but I had to share it with someone!

  83. I’m also commenting to make you know what a perfect experience our child gained viewing your site. She realized many issues, with the inclusion of what it’s like to possess a marvelous teaching heart to make the others with ease know precisely specified problematic matters. You truly exceeded visitors’ expected results. Thank you for providing those priceless, safe, informative not to mention easy thoughts on the topic to Sandra.

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by