Although Simples Nacional remains after the tax reform, the changes introduced by IBS and CBS may generate new concerns for small businesses. The issue goes beyond just the amount of taxes paid, encompassing interaction with customers themselves.
For companies that trade with other businesses, the collection methodology of the new taxes can influence the credits that buyers can utilize. Consequently, a supplier, previously selected primarily based on criteria such as price, quality, or commercial conditions, will now also be evaluated from the perspective of the transaction's tax treatment.
The impact of this change will not be uniform across all types of businesses. Experts consulted by Olhar Digital indicate that companies selling to other companies, particularly resellers, will need to weigh the effect of credits on their relationship with customers.
This material constitutes the second report in a series by Olhar Digital dedicated to guiding entrepreneurs on how to prepare for the tax reform, promising to deepen other aspects of the change in future publications.
New Dynamics of IBS and CBS Credits
Companies subject to the standard tax regime will have the possibility of benefiting from credits on their purchases. However, when buying from a Simples company that has not adopted the regular regime for IBS and CBS, regular regime acquirers may claim credits equivalent to the taxes owed by the supplier within Simples, following legal guidelines.
This distinction can become highly relevant in the dynamic between suppliers and corporate clients. Accountant José Homero Adabo, financial director of Sescon Campinas, illustrates the potential of this transformation using the example of a supermarket. According to him, the new system expands opportunities for credit utilization by the buyer, incorporating the supplier's tax situation into the commercial relationship.
For Adabo, the small supplier who remains in Simples without analyzing available options may be at a disadvantage compared to a competitor who collects IBS and CBS under the regular regime and can pass on a larger credit to the customer. A small supplier from a microenterprise that chooses to remain in pure Simples Nacional, collecting IBS and CBS within it, will be harmed compared to a more established and structured taxpayer. The disadvantage will not come from inspection, but from the market itself.
The apprehension is particularly felt by small suppliers serving large companies. Adabo specifically mentions suppliers of auto parts, supermarkets, and stores, as well as small tailoring shops selling to retailers. In these cases, he advises projecting revenue and comparing scenarios before deciding how to collect IBS and CBS.
The reform allows a company to remain in Simples Nacional but choose to collect IBS and CBS under the rules of the regular regime. In this scenario, the two taxes are no longer charged via DAS and are calculated separately. The decision for the first semester of 2027 must be made between September 1st and 30th, 2026. Those who do not choose the regular regime within this deadline may make a new choice between March 1st and 31st, 2027, effective for the second semester.
Those who wish to continue collecting IBS and CBS within Simples do not need to make a new choice to maintain the regime. The September deliberation applies only to those who opt for the regular regime.
Expert Perspectives and Analyses
For Roberta Marques, tax lawyer and attorney at Araúz Advogados, this issue is among the main concerns of her clients. She emphasizes that there is no universal answer, as the profile of who buys products from the company can modify the analysis result. A company that sells mainly to the end consumer will present a different reality than one that trades with large industries or distributors.
According to Marques, tax credit can exert a significant weight in supplier selection. Simultaneously, migrating to the regular regime implies an increase in the company's operational and financial costs, a factor that must be included in the comparison. Therefore, the decision requires detailed simulations.
The analysis, according to the lawyer, must contemplate the estimated value of IBS and CBS in each alternative, credits related to purchases and expenses, the credit that customers can utilize, the impact on the final price, and cash flow.
The discussion about credits can cause a choice previously restricted to the fiscal area to involve sales, purchasing, and negotiation areas. Marcos Oliveira, accountant and tax specialist, summarizes the scope of the change by addressing the various points of operation affected by the reform.
He emphasizes that the reform will impact everything from the method of buying and selling to negotiation and price passing. This will affect the amount available in cash during a sale and the supplier's receipt. Furthermore, contracts will be impacted.
For Oliveira, the company must monitor how customers and suppliers are approaching the reform, conducting a specific simulation for its own business, and reviewing contracts, customers, and suppliers. Existing agreements must also be reevaluated, since current generic tax clauses may be insufficient for the new context, requiring dialogue with partners about the transition.
Pricing is another crucial aspect. Oliveira states that companies need to simulate the reform's effect on their product and activity. Marques adds that price, margin, and working capital must be part of this evaluation.
For Adabo, a primary risk for small businesses lies in making an incorrect tax decision due to not knowing all the rules and consequences of each path. He directly links this possibility to the treatment of credits and the competitiveness of Simples companies. The accountant argues that entrepreneurs and accountants must follow the norms and study the already published legal documents, maintaining that preparation requires mutual effort between the entrepreneur and the accounting firm.
Vinicius Panacho, tax lawyer and partner at Failla, Lima e Riva Advogados, adds another consideration for smaller companies: the need for greater organization of information and operations. According to him, the dynamics of credits may force less formal businesses to improve the control of their purchases and documentation, requiring planning for formalization.
Panacho stresses that the change requires the company to understand how credits work and how its operation fits into this system. The first decision window for 2027 is approaching. Companies already in Simples that wish to collect IBS and CBS under the regular regime in the first semester must opt in September. Otherwise, they can remain with both taxes in Simples in the first semester and evaluate a new option for the second.
Before any choice, experts recommend mapping out the different scenarios. Marques reinforces that the comparison must be personalized, considering the profile of the customers, the values of IBS and CBS, and the specific credits of each business. Adabo, in turn, advises the entrepreneur who sells to resellers to ask the accountant for a projection of the scenarios before deciding, analyzing expected revenue and the impact on the credit transferred to the customer.