If you are also on the list of micro-entrepreneurs who would like to know the answer to this question, you can start planning to get a new car. But first, read this post to the end and learn more about the rules for buying a car with a MEI CNPJ.
The individual micro-entrepreneur can buy a vehicle as soon as they receive the documents related to the company. Therefore, there is no waiting period to be able to make the purchase.
It’s always worth remembering that before any decision, you need to weigh the pros and cons, and that’s why MEI Fácil has put together some information that will help you at this moment.
Know the Rules for Buying a Car with a MEI CNPJ
The main advantage of buying a car with a CNPJ is the discount of up to 30% offered by manufacturers. In this case, the micro-entrepreneur receives an exemption from IPI and ICMS taxes. The amounts vary depending on the model and brand being negotiated.
To purchase the vehicle, the entrepreneur must present the company’s articles of incorporation, a valid state registration, and some other documents. The car will then be linked to the MEI registration, so if the vehicle taxes are not paid, the company may face some restrictions, such as being denied loans.
The discounts for CNPJ purchases are only valid for brand-new cars. In addition, the owner must keep the vehicle for at least 12 months. This means that it will not be possible to turn this negotiation into a business model. This rule was established by the National Council for Fiscal Policy, and failure to comply with this period implies the return of the ICMS exemption, according to ICMS Agreement 67/18. The discount may currently range from 2.5% to 30% of the vehicle’s value, depending on the model.
Deadlines and Disadvantages
The main disadvantage of buying a car with a MEI CNPJ is the waiting period. In a direct purchase, the delivery of the vehicle can take up to 50 days.
It’s also important to remember that the annual revenue allowed for an individual micro-entrepreneur is up to R$ 81,000, and that the 80% purchase limit based on annual revenue applies only to the acquisition of goods for resale or industrialization.
In other words, the purchase of a vehicle or any other asset does not fall within this purchase limit. However, in the event of an audit, it will be necessary to demonstrate that there was sufficient revenue to justify the acquisition of the asset.
Pay attention to this, keep your company’s documentation up to date, and carefully evaluate your options when buying a car, so you don’t run into problems with your CNPJ later.
