Com a aprovação da regulamentação da reforma tributária pelo PLP 68/2024, 2025 will be marked as a year of strategic preparation for companies under the Simples Nacional system. Although deeper changes are only expected for 2026, specialists warn that next year will be crucial for internal adjustments, evaluation of tax regimes and reconfiguration of contracts
Non-Simple National Impacts – ToThulio Carvalho, tax lawyer and master's degree in Law from PUC-SP, the companies in the Simples will face new challenges in the competitive landscape. "With the introduction of taxes such as the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services), the tax credit in Simples will be limited, what can make negotiations with companies under traditional regimes less attractive, that will have more advantageous credits," observes Carvalho
Furthermore, tax simplification — central feature of the Simples Nacional — it can be impacted by the possibility of collecting Dual VAT (IBS and CBS) outside the regime, scheduled for 2027. "This challenges the practicality logic of the Simples", requiring operational adaptations to maintain the competitiveness of companies,"explains"Guilherme Di Ferreira, specialist in Applied Tax Law and responsible for the Tax area at Lara Martins Lawyers.
Opportunities and practical changes – Despite the challenges, there are important advances on the horizon. Di Ferreira highlights the update of revenue brackets as a positive move, aligned with current economic realities. These adjustments bring more breathing room to companies and allow for greater growth margin,"affirms the specialist
Other changes include the revision of contracts with suppliers and the adjustment to the new accounting system. Companies that rent out their own properties, for example, they will no longer be able to choose the Simples regime, while taxpayers must provide tax information in the month following the occurrence of the generating events
Planning as a differential – Experts emphasize that 2025 will be an opportunity for companies to review their operations and consider migrating to other tax regimes, how the Actual or Presumed Profit, when it is more advantageous. Furthermore, it will be essential to monitor complementary regulations that will define practical aspects of the tax transition
This is the moment for planning and analysis. More than ever, The Simples Nacional will require strategic management for companies to take advantage of opportunities and mitigate the impacts of tax reform,"concluded Carvalho
