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 scheme. 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
Impacts on the Simples Nacional – ForThulio 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 the Simples will be limited, what can make negotiations with companies under traditional regimes less attractive, that will have more advantageous credits,"observes Carvalho"
Furthermore, the tax simplification — central characteristic of the Simple National — may be affected by the possibility of VAT Dual collection (IBS and CBS) outside the regime, scheduled for 2027. "This challenges the practicality logic 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 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. Property rental companies, 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, like 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,"concludes Carvalho"
