Regime jurídico do Inova Simples: aspectos práticos e conceitos jurídicos relevantes para as startups

Abstract

This article analyzes the legal regime of the Inova Simples, Simple Innovation Company, introduced into the Brazilian legal system by complementary law number 167, of April 24, 2019 (“Inova Simples”). First, the article analyzes the general aspects of this innovation in the Brazilian corporate legal regime. Then, the article contains guidance for entrepreneurs and legal consultants on how to overcome some possible difficulties introduced by this new model of organizing early-stage economic activities. The article specifically focuses on aspects related to (a) the procedures for establishing and registering a business company with the Public Registry of Commercial Companies (Law nº 8,934/94); (b) registration of intellectual properties with the National Institute of Industrial Property – INPI (Law nº 9,279/96); (c) legal and tax nature of the Simple Innovation Company; and (d) contrast of the legal and tax regime applicable to the Simple Innovation Company with the legal and tax regimes of the Sole Micro-Entrepreneur – MEI and the limited liability companies integrating the Simples Nacional.