{"id":2634,"date":"2025-10-22T10:30:05","date_gmt":"2025-10-22T13:30:05","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2634"},"modified":"2025-10-28T17:03:01","modified_gmt":"2025-10-28T20:03:01","slug":"reforma-tributaria-e-os-impactos-sobre-empresas-do-simples-nacional","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/reforma-tributaria-e-os-impactos-sobre-empresas-do-simples-nacional\/","title":{"rendered":"Tax Reform and the Impacts on Companies under the Simples Nacional Regime"},"content":{"rendered":"<p>With the creation of the <strong>CBS (Contribution on Goods and Services)<\/strong> and the <strong>IBS (Tax on Goods and Services)<\/strong>, the ability of clients to <strong>claim tax credits<\/strong> will depend on the <strong>tax effectively paid by the supplier<\/strong>.<\/p>\n<p>In this context, companies that remain under the <strong>traditional Simples Nacional<\/strong> regime will generate <strong>reduced credits<\/strong>, becoming less attractive to clients that require <strong>full credit recovery<\/strong>.<\/p>\n<p><strong>The \u201cHybrid Simples Nacional\u201d Alternative<\/strong><\/p>\n<p>The Constitutional Amendment allows the option for a <strong>Hybrid Simples Nacional<\/strong>, under which the company maintains the simplified regime for <strong>federal taxes<\/strong> (IRPJ, CSLL, etc.), but collects <strong>IBS and CBS separately (\u201coutside\u201d the unified rate)<\/strong>.<\/p>\n<ul>\n<li><strong>Advantage:<\/strong> possibility of generating <strong>full credits<\/strong> for clients.<\/li>\n<li><strong>Risk:<\/strong> potential <strong>increase in the overall tax burden<\/strong> \u2014 in sectors such as technology, the <strong>effective rate may nearly double<\/strong>, according to market simulations.<\/li>\n<\/ul>\n<p><strong>Recommendations<\/strong><\/p>\n<ol>\n<li><strong>Client base mapping<\/strong> \u2013 Identify whether the contractual portfolio is predominantly <strong>B2B or B2C<\/strong>.<\/li>\n<li><strong>Comparative simulations<\/strong> \u2013 Analyze the impact of remaining in the <strong>traditional Simples<\/strong>, adopting the <strong>Hybrid Simples<\/strong>, or migrating to other regimes (<strong>Presumed Profit \/ Actual Profit<\/strong>).<\/li>\n<li><strong>Contract and pricing review<\/strong> \u2013 Adjust values and margins in light of the new <strong>tax credit dynamics<\/strong>.<\/li>\n<li><strong>Cash flow management<\/strong> \u2013 Pay close attention to the <strong>split payment system<\/strong>, which may reduce working capital due to <strong>withholding of the tax at source<\/strong>.<\/li>\n<\/ol>\n<p><strong>Conclusion<\/strong><\/p>\n<p>Although the <strong>Simples Nacional<\/strong> remains in force, the <strong>tax reform substantially alters its structure<\/strong>, especially for companies that supply goods or services to other businesses.<\/p>\n<p>The new framework requires <strong>prior tax planning<\/strong>, <strong>sectoral analysis<\/strong>, and <strong>contractual review<\/strong> to ensure the <strong>maintenance of competitiveness<\/strong> and <strong>legal certainty<\/strong> in business operations.<\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2710,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2634"}],"version-history":[{"count":4,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2634\/revisions"}],"predecessor-version":[{"id":2829,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2634\/revisions\/2829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2710"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}