With the approval of the regulation of tax reform by PLP 68/2024, 2025 will be marked as a year of strategic preparation for companies framed in the Simples Nacional. Although deeper changes are planned only for 2026, experts warn that the next year will be critical for internal adjustments, evaluation of tax regimes and reconfiguration of contracts.
Impacts on Simples Nacional ^^^^^^ Thulio Carvalho, tax lawyer and master in Law from PUC-SP, Simples companies will face new challenges in the competitive scenario. “With the introduction of taxes such as IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services), tax credit in Simples will be limited, which may make it less attractive to negotiate with companies of traditional regimes, which will have more advantageous credits,”.
In addition, the central tax simplification characteristic of Simples Nacional OU may be impacted by the possibility of collecting Dual VAT (IBS and CBS) outside the regime, scheduled for 2027. “This challenges the logic of practicality of 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 Advogados.
Opportunities and practical changes Despite the challenges, there are important advances on the horizon. Di Ferreira highlights the updating of billing bands as a positive movement, aligned with current economic realities.“These adjustments bring more breath to companies and allow greater margin for growth,” says the expert.
Other changes include the review of contracts with suppliers and the adequacy of the new accountability system. Own real estate rental companies, for example, will no longer be able to opt for the Simples regime, while taxpayers must provide tax information in the month following the occurrence of the generating events.
Planning as differential 2025 Will be an opportunity for companies to review their operations and consider migration to other tax regimes, such as Real or Presumed Profit, when it is most advantageous.
“esse is the moment of planning and analysis. More than ever, Simples Nacional will require strategic management so that companies take advantage of opportunities and mitigate the impacts of tax reform,” concludes Carvalho.
