With the approval of the tax reform regulations by PLP 68/2024, 2025 will be marked as a year of strategic preparation for companies under the Simples Nacional (Simplified National System). Although more profound changes are only expected for 2026, experts warn that next year will be crucial for internal adjustments, tax regime assessments, and contract restructuring.
Impacts on the Simples Nacional (Simplified National System) – For Thulio Carvalho, Tax Attorney and LL.M. from PUC-SP, Simples companies will face new challenges in the competitive landscape. "With the introduction of taxes such as IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services), tax credits in the Simples system will be limited, which may make negotiating with companies under traditional regimes less attractive, as they will have more advantageous credits," observes Carvalho.
Furthermore, tax simplification — a central feature of the Simples Nacional — may be impacted by the possibility of collecting the Dual VAT (IBS and CBS) outside the regime, foreseen for 2027. “This challenges the practicality of Simples, requiring operational adaptations to maintain the competitiveness of businesses,” explains Guilherme Di Ferreira, Specialist in Applied Tax Law and Head of the Tax Department at Lara Martins Advogados.
Practical Opportunities and Changes – Despite the challenges, significant advancements are on the horizon. Di Ferreira highlights the updated billing ranges as a positive move, aligned with current economic realities. “These adjustments give companies more breathing room and allow for greater growth margins,” states the specialist.
Other changes include the revision of supplier contracts and adaptation to the new accounting system. Real estate rental companies, for example, will no longer be able to opt for the Simples regime, while taxpayers will have to 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 Lucro Real or Presumido, when advantageous. Furthermore, it will be essential to monitor supplementary regulations that will define the practical aspects of the tax transition.
"This is the time for planning and analysis. More than ever, the Simples Nacional will require strategic management so that companies can take advantage of opportunities and mitigate the impacts of the tax reform," concludes Carvalho.
