With the creation of the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services), the ability of clients to claim tax credits will depend on the tax effectively paid by the supplier.
In this context, companies that remain under the traditional Simples Nacional regime will generate reduced credits, becoming less attractive to clients that require full credit recovery.
The “Hybrid Simples Nacional” Alternative
The Constitutional Amendment allows the option for a Hybrid Simples Nacional, under which the company maintains the simplified regime for federal taxes (IRPJ, CSLL, etc.), but collects IBS and CBS separately (“outside” the unified rate).
- Advantage: possibility of generating full credits for clients.
- Risk: potential increase in the overall tax burden — in sectors such as technology, the effective rate may nearly double, according to market simulations.
Recommendations
- Client base mapping – Identify whether the contractual portfolio is predominantly B2B or B2C.
- Comparative simulations – Analyze the impact of remaining in the traditional Simples, adopting the Hybrid Simples, or migrating to other regimes (Presumed Profit / Actual Profit).
- Contract and pricing review – Adjust values and margins in light of the new tax credit dynamics.
- Cash flow management – Pay close attention to the split payment system, which may reduce working capital due to withholding of the tax at source.
Conclusion
Although the Simples Nacional remains in force, the tax reform substantially alters its structure, especially for companies that supply goods or services to other businesses.
The new framework requires prior tax planning, sectoral analysis, and contractual review to ensure the maintenance of competitiveness and legal certainty in business operations.