The Chamber of Deputies approved last Thursday (20), a motion granting urgency to the Complementary Bill (PLP) that makes changes to the Simples Nacional. The proposal is part of the Acredita Exportação program, which establishes transition rules until the conclusion of the Tax Reform in 2032.
The motion, introduced by Government Leader José Guimarães (PT-CE), allows for the calculation of tax credits on export revenues for those opting for this regime. The project will amend the National Statute for Microenterprises and Small Businesses, which currently prohibits the generation of tax credits for those who choose Simples Nacional.
According to business attorney Mayra Saitta, from Saitta Advocacia law firm, the project may bring some changes for micro and small business owners regarding tax burdens, revenue brackets, and even business competitiveness.
“The businesses expected to benefit are those aligned with Simples Nacional rules and with a tax structure consistent with the new changes. On the other hand, businesses currently exploiting loopholes to reduce taxes in ways inconsistent with the new regulations will need to adapt quickly to avoid penalties,” explains the attorney.
According to Saitta, the key expected benefits include:
- Possible reduction in tax burden: Depending on the activity and revenue, some tax brackets may become more advantageous;
- Greater clarity in taxation: The project may introduce adjustments making the application of tax rates more predictable and fair for certain sectors;
- Expanded limits: If the project includes an increase in the revenue ceiling, some businesses may remain under Simples for longer before needing to migrate to another tax regime.
