With the approval of the regulation of the tax reform through PLP 68/2024, 2025 will be marked as a year of strategic preparation for companies classified under the Simples Nacional. Although more profound changes are only expected in 2026, experts warn that the coming year will be crucial for internal adjustments, assessment of tax regimes, and reconfiguration of contracts.
Non-Simple National Impacts– ForThulio Carvalho, tax lawyer and master in Law from PUC-SPThe 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 the Simples system will be limited, which may make negotiations with companies from traditional regimes less attractive, as they will have more advantageous credits," observes Carvalho.
Furthermore, the tax simplification — a central feature of the Simples Nacional — may be affected by the possibility of collecting the Dual VAT (IBS and CBS) outside the regime, scheduled for 2027. "This challenges the practicality logic of the Simples, requiring operational adaptations to maintain companies' competitiveness," explainsGuilherme Di Ferreira, specialist in Applied Tax Law and responsible for the Tax area at Lara Martins Advogados.
Opportunities and practical changes- Despite the challenges, significant progress is on the horizon. Di Ferreira highlights the update of revenue brackets as a positive move, aligned with current economic realities. "These adjustments give companies more breath and allow greater room for growth," says the expert.
Other changes include the review of contracts with suppliers and the adaptation to the new accounting system. Companies renting out their own properties, for example, will no longer be able to choose the Simples regime, while taxpayers must provide tax information in the month following the occurrence of the taxable 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, such as Actual Profit 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 time for planning and analysis. More than ever, Simples Nacional will require strategic management so that companies can take advantage of opportunities and mitigate the impacts of tax reform,” concludes Carvalho.
