With the approval of the tax reform regulation by PLP 68/2024, 2025 will be marked as a year of strategic preparation for companies under Simples Nacional. Although more profound changes are only expected by 2026, experts warn that the coming year will be crucial for internal adjustments, evaluation of tax regimes, and contract restructuring.
Impacts on Simples Nacional – For Thulio Carvalho, tax attorney and Master of Law from PUC-SP, Simples Nacional businesses will face new challenges in the competitive landscape. ‘With the introduction of taxes such as IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services), tax credits under Simples will be limited, which may make transactions with companies under traditional regimes—which will have more advantageous credits—less appealing,’ notes Carvalho.
Additionally, tax simplification—a central feature of Simples Nacional—could be affected by the possibility of collecting Dual VAT (IBS and CBS) outside the regime, expected by 2027. ‘This challenges the ease-of-use logic of Simples, requiring operational adaptations to maintain business competitiveness,’ explains Guilherme Di Ferreira, Applied Tax Law expert and head of the Tax department at Lara Martins Advogados.
Opportunities and practical changes – Despite the challenges, there are important advancements on the horizon. Di Ferreira highlights the update to revenue brackets as a positive move, aligned with current economic realities. ‘These adjustments provide businesses with more breathing room and allow greater room for growth,’ says the expert.
Other changes include the revision of supplier contracts and compliance with the new accountability system. Companies leasing their own properties, for instance, will no longer be eligible for Simples, while taxpayers will need to submit tax information in the month following the triggering events.
Planning as a differentiator – Experts emphasize that 2025 will be an opportunity for businesses to review their operations and consider migrating to other tax regimes, such as Actual Profit or Presumed Profit, where advantageous. In addition, it will be essential to monitor complementary regulations that will define practical aspects of the tax transition.
‘This is the time for planning and analysis. More than ever, Simples Nacional will require strategic management so businesses can seize opportunities and mitigate the impacts of the tax reform,’ concludes Carvalho.
