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MEIs and Retailers Will Continue in the Current Model, but Companies Selling to Other Companies Will Need to Decide Between the Traditional System or the New Hybrid Regime.
The hybrid regime maintains the payment of the Document of Collection of the National Simple (DAS), but separates the charging of future taxes IBS (state and municipal) and CBS (federal).
As a result, buyers will be able to deduct tax credits paid in previous stages, which increases the competitiveness of those who adopt the new model.
On the other hand, those who choose to remain only in the Simple may lose market share, as their clients will not be able to use credits on purchases.
According to tax attorney Thiago Santana Lira, from Barroso Advogados Associados, the choice will be decisive to maintain space in the production chain.
Advantages Promised by the Government and Warnings from Experts
The special secretary of Finance, Bernard Appy, assures that the new system will reduce fraud, eliminate false invoices, and provide greater transparency in revenue collection.
However, experts highlight risks. Carlos Pinto, director of the Brazilian Institute of Planning and Taxation (IBPT), warns that the change may compromise cash flow, as the tax will be separated at the time of electronic payment.
According to the Ministry of Finance, about 6.5% of Simple sales to companies under the real profit system may lose competitiveness, equivalent to 1.3% of the regime’s operations.
Still, the government argues that most will benefit, as inputs will become cheaper and the cost of sales will decrease.
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New Challenges for Small Businesses
With the reform, entrepreneurs will need to adapt to new requirements:
- More Organized Accounting, with detailed invoices.
- Control of the Supply Chain, as credits will only exist if taxes are paid beforehand.
- More Rigorous Cash Management, as the collection will be automatic.
- Use of the Federal Revenue System, which entered testing phase in 2024 and will operate fully from 2026.
Limits of the Simple and New Category of Nanoentrepreneurs
The Simple continues to apply to:
- MEIs, up to R$ 81 thousand/year.
- Independent Carriers, up to R$ 251.6 thousand/year.
- Microenterprises, up to R$ 360 thousand/year.
- Small Businesses, up to R$ 4.8 million/year.
The novelty is the creation of nanoentrepreneurs, who will have exemption if they earn up to R$ 40.5 thousand/year.
According to the government, 60% of Simple companies are MEIs, a group that will not undergo changes.
The Reform Timeline is Already Defined
The official calendar provides for implementation stages:
- 2026: start of testing the Federal Revenue system, with a rate of 1%.
- 2027: extinction of PIS/Cofins and start of the split payment of CBS, applicable to operations between companies (B2B).
- 2029 to 2032: gradual transition of ICMS and ISS to IBS, with progressive reduction of current taxes and increase of the new tax.
Impacts on the Market and Competitiveness
The trend is that most companies selling to other legal entities will migrate to the hybrid regime, as buyers will demand tax credits.
On the other hand, those who do not change may lose space, especially in the corporate market.
According to Bernard Appy, even with adjustments, the country will gain competitiveness, as the new taxation method will reduce distortions and increase transparency.
Official Sources and Names Mentioned
- Bernard Appy, special secretary of Tax Reform, Ministry of Finance.
- Thiago Santana Lira, tax attorney, Barroso Advogados Associados.
- Carlos Pinto, director of the Brazilian Institute of Planning and Taxation (IBPT).
- Ministry of Finance and Federal Revenue, responsible for the official timeline.
- Analysts heard by g1, in 2024, reinforcing operational challenges.
The tax reform will become a turning point for micro and small businesses. The future of Simple companies that sell to other companies will depend on the choice between maintaining the current model or migrating to the hybrid regime.
And you? Do you think that small business owners should adopt the hybrid model quickly to maintain competitiveness or wait and analyze the impacts of the new system?
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