The tax reform will have a different impact depending on each company's tax regime, while the Individual Microentrepreneur (MEI) will have its own rules during the transition period. While microenterprises and small businesses from Simples Nacional may choose to pay IBS and CBS under the standard regime under certain conditions, MEI will remain under the jurisdiction of SIMEI.
The logic of paying fixed amounts will be maintained, but the composition of these amounts will change starting in 2027, as explained by tax lawyer Vinicius Bueno Panacho, partner at Failla Lima Riva Advogados, in an interview with Olhar Digital. Changes are also expected in the rules for issuing fiscal documents and indirect consequences for microentrepreneurs who sell goods or provide services to other companies, especially due to the dynamics of IBS and CBS credits.
This is the seventh and final article in the Olhar Digital series on how entrepreneurs can prepare for the tax reform. Other consequences of the changes will be discussed in subsequent materials.
Key Difference from Other Simples Nacional Companies
The main difference between MEI and other Simples Nacional enterprises lies in the method of tax payment. While micro- and small businesses have the option to pay IBS and CBS under the standard regime if certain conditions are met, MEI, which remains in SIMEI, does not have this option.
According to Panacho, the central point is the preservation of the microentrepreneur's own structure. The main message is that MEI continues to exist as its own simplified tax payment method. It will not calculate IBS and CBS based on standard regime rates for every transaction or revenue.
Thus, the microentrepreneur will not be included in the same calculation model as a business operating under the standard regime. The tax lawyer also emphasizes an important distinction compared to other Simples Nacional companies: MEI cannot choose to pay IBS and CBS under the standard regime while it is in SIMEI.
The option to choose the standard IBS and CBS regime, provided for some Simples Nacional participants, does not apply to MEI while it remains in SIMEI. The reform does not turn MEI payments into a percentage collection on revenue. However, the composition of the monthly payment will change during the transition period.
By 2027 and 2028, the MEI table establishes a fixed monthly amount of 7 reais, corresponding to ICMS, ISS, CBS, and IBS. This amount is not equal to the entire DAS-MEI, which also includes the pension contribution. Consequently, MEI is not required to calculate IBS and CBS by applying the standard rate to each sale or to revenue. Both taxes become part of the fixed amount provided for by the regime during the transition period.
Changes in Fiscal Documentation
One of the most concrete changes for MEI is the update of the rules for issuing fiscal documents. In August 2026, the Simples Nacional Steering Committee updated regulations and established the requirement to issue fiscal documents when a microentrepreneur sells goods and provides services. For services, the national standard electronic service invoice (NFS-e) will still be used, which is provided free of charge. For goods operations and certain types of transport, the regulations provide for the priority and free use of the Light Invoice (NFF).
The application of issuance rules depends on the document type and schedule established by tax authorities. For example, in August 2026, the Federal Tax Service and the IBS Steering Committee adjusted the rules for checking fiscal documents to avoid automatic rejection due to the absence of certain IBS and CBS fields in situations covered by the relief.
These changes do not mean that MEI will receive the same tax structure as a large enterprise. The rules maintain simplified issuance tools. The main adjustment relates to the need to document operations and adapt to applicable electronic systems for each activity.
The consequences of the reform for MEI may also appear in interactions with companies purchasing its products or services. The new IBS and CBS credit system may cause clients under the standard regime to pay closer attention to the tax accounting of their suppliers. However, this does not mean that the purchasing company will automatically lose the credit when buying from MEI. Legislation provides for cases where credits are recognized when purchasing from Simples Nacional participants, as well as special situations with presumed credits related to purchases from MEI.
Panacho points specifically to this difference between the absence of a credit and the existence of another credit accounting procedure. It is not about the absence of a credit, although there may be a difference between the credit obtained when concluding a contract with MEI and the one arising when concluding a contract with a supplier fully subject to the standard regime.
In the lawyer's assessment, the impact requires more attention from those working predominantly in B2B relationships, whose clients place economic value on IBS and CBS credits. In such cases, purchasing companies may more carefully study the tax classification of suppliers and request more complete registration information or fiscal documents.
The tax reform itself does not create an obligation for the microentrepreneur to leave SIMEI. Panacho believes that for most small entrepreneurs, especially those selling directly to the end consumer or having low complexity operations, this regime remains a suitable structure.
He does not believe that the reform itself is the reason for MEI to abandon the regime. For most small entrepreneurs, especially those selling directly to end consumers or having low operational complexity, the trend is that MEI remains a very suitable structure.
According to Panacho, the evaluation becomes more important when the entrepreneur approaches their own MEI limits or when they operate predominantly in B2B relationships, and their clients begin to place significant economic value on IBS and CBS credits. This does not mean that the reform obliges the entrepreneur to change the regime. The analysis must take into account the reality of the business and the profile of the clients.
Will MEI pay the standard IBS and CBS rate?
No. The microentrepreneur remains in SIMEI and in the fixed amount model. In 2027 and 2028, IBS and CBS are included in the 7 real share intended for consumption taxes.
Does the reform eliminate MEI?
No. The regime continues to exist and maintains its own payment rules.
Can MEI choose the standard IBS and CBS regime?
No. The option provided for some Simples Nacional participants does not apply to MEI while it remains in SIMEI.
Does Every MEI Need to Implement ERP?
No. Regulations maintain simplified and free tools for issuing fiscal documents, such as the national standard NFS-e and, in certain operations, the Light Invoice.
