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The Survivability of Your Business in Simples May Depend on a Strategic Choice That Must Be Made Every Six Months and That Will Directly Affect Your Prices and Your Relationship With Your Buyers.
With the tax reform, a wrong decision can put your company at a competitive disadvantage and even drive away customers. The question is not whether Simples Nacional will end, but how your business will position itself in the face of a crucial choice: generate more credit for your customers or maintain a lower final price? Understand the dilemma that every Simples entrepreneur will have to face.
Will Simples Nacional End? The Answer Is No, But It Will Change
You can breathe easy: Simples Nacional will continue to exist. The current reform focuses on consumption taxes (PIS, COFINS, ICMS, and ISS), which will be unified into IBS and CBS. The Simples regime, which also covers other taxes such as IRPJ and CSLL, will be maintained. The change is not in its existence, but in how it will interact with the new tax system.
The Great Decision: To Continue Pure or To Become Hybrid?
The main and most impactful change is that Simples companies will have to make a strategic choice, which can be revisited every six months. The two options on the table are:
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Mercado Livre has just started selling medications with delivery in up to three hours to your door, and this move could completely change the way Brazilians buy medicines on a daily basis.
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In Dubai, rising tensions from the war in the Middle East are causing super-rich individuals to leave the Gulf and direct their fortunes to a new financial refuge in Asia.
Pure Simples Nacional: In this model, the company continues to calculate all taxes on the traditional single guide (PGDAS-D). The problem? The portion related to IBS and CBS within this guide will be minimal, generating an almost insignificant tax credit for the buyer.
Hybrid Regime: Here, the company remains in Simples for most taxes, but starts to calculate IBS and CBS separately, in the same debit and credit system as other companies.
The Impact on Your Business: Generate Credit or Have a Lower Final Price
The choice between the two models directly affects your competitiveness. According to accountant Caio Melo, in the pure model, the generated IBS/CBS credit will be “a pittance.” This means that, in practice, your customer will not have a relevant amount to offset their own taxes.
In the hybrid regime, your company will start to grant a full credit to the buyer. If the rate is 28%, for example, your business customer can use that percentage as credit. This makes your company much more attractive to other businesses.
Strategic Analysis: Who Does Your Company Sell To?
The correct decision directly depends on your customer profile. This is where strategic analysis becomes vital:
- Are your customers primarily individuals? For the final consumer, who does not benefit from credits, pure Simples may be more advantageous, as it allows for a potentially lower and more competitive final price.
- Are your customers other businesses (B2B)? If you sell to companies in the Real Profit, Presumed Profit, or even in the hybrid Simples, not offering the full credit can be a shot in the foot. Your competitor who opts for the hybrid regime will be preferred, as, in practice, the cost for the buyer will be lower.
The Role of the Consultant for the Survivability of Your Business
This is not a simple decision about taxes; it is a decision about the future of your business. As highlighted by Caio Melo, tax planning now involves a complete review of operations: pricing, margins, suppliers, and, most importantly, customers.
In this complex scenario, the tax consultant ceases to be a mere guide applier and becomes a “right-hand man of the entrepreneur.” This professional will analyze scenarios, train purchasing and sales teams, and provide data so that your company not only survives the tax reform but uses it as a lever for growth.
Os empresários precisam revisar seus métodos de trabalho, uma comunicação mais expressiva com seu contador, e tirar dele soluções para tirar os gargalos da tributação e fazer sua empresar girar positivamente dentro deste arcabosso fiscal!
Engraçado… O tempo todo falam em taxar os super ricos, de aumentar impostos… Os políticos, sobretudo os governantes, entram nessa lista? Não vejo o ****, o Taxadd, o amigo do amigo e, puxando um pouquinho pro lado… O cabeça de ovo esquizofrênico, reclamando. Por que será?
O viva a (falta) de liberdade de expressão!!!! Eles censuraram o nome do Nove dedos no meu comentário! Não se preocupem, têm muitos apelidos para identificar o patrão: barbudo cachaceiro, lurápio, **** semi ****, pai dos ****, filho da ****, molusco PCD… E o melhor de todos: ex-presidiario.
Errado, as empresas não pagaram a conta pois não há mais de ontem tirar nada, tudo acabará tendo que ser repassado ao consumidor final, e vai gerar inflação, e reavaliação do capital, mascarando a real situação da economia brasileira. Rumo ao desastre!