Which CNAE is most suitable for SaaS taxation?

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First, it is important to be aware of the differences between “custom” and “off-the-shelf” software. Technically, the National Code of Economic Activities (CNAE) that covers custom software is 6203-1/00 – “Development and licensing of non-customizable computer programs”.

For companies that focus on off-the-shelf software, the appropriate code is 6202-3/00 – “Development and licensing of customizable computer programs”.

For the taxation of SaaS that are eligible for the Simples gambling data saudi arabia Nacional, there will be no difference, in the eyes of the Tax Authorities, between one CNAE and another. For classification in the Simples annexes – in this case, Annex III or V – what will influence is the R Factor.

The R Factor is a criterion used to find the appropriate annex, in accordance with the legislation, which has the method of extracting a ratio between the company's payroll expenses and its revenue.

We can cite the following scenario as an example: if, by chance, the payroll for the last 12 months represents 28% or more of the revenue obtained in that period, the company will be included in Annex III. However, if the payroll for the last 12 months corresponds to less than 28% of the revenue obtained, it will be included in Annex V.



Conclusion
As you can see, the  complexity of the tax system in our country also affects the taxation of SaaS and often has a significant impact on the sustainability of businesses, causing people to pay more taxes than they should.

Uncertainties and legal discussions have been present in the SaaS environment for many decades and, in this regard, it is extremely important that entrepreneurs are aware and carry out adequate planning for their businesses , with the support of qualified professionals.