Hybrid vs. Pure Simples Nacional
The calculator allows you to compare, on an estimated basis, the tax cost of the pure Simples Nacional system with the hybrid model provided for by the Tax reform.
To run the Simples Nacional simulation:
- Select the Simples Nacional annex that corresponds to the company's business activity.
- Enter the monthly amount you currently pay through DAS.
- Enter the company's monthly gross revenue.
- Indicate what percentage of revenue corresponds to purchases and supplies that may generate IBS and CBS credits.
- Click “Calculate” to view the comparison between the two models.
Under the “Simples Puro” system, IBS and CBS remain part of the single tax return. Under the hybrid model, however, the company remains in the Simples Nacional system but begins to calculate and pay IBS and CBS separately, under the regular tax regime.
Pay attention to the results
This The tool provides only an initial estimate. The reference rates for IBS and CBS are still subject to official definitions and will be implemented gradually during the transition period of the Tax Reform.
The result may also vary depending on:
• Simples Nacional annex and bracket;
• cumulative revenue over the past 12 months;
• the company's business activities;
• proportion of sales to businesses and end consumers;
• expenses and purchases that actually generate credits;
• payroll costs;
• benefits, reductions, and specific programs;
• customers' ability to claim tax credits;
• the year covered by the tax reform transition.
Therefore, the estimate provided by the calculator does not constitute a definitive tax recommendation and should not be used on its own to choose between the “pure” Simples and the “hybrid” Simples.
Which model offers the best value?
The "Simples Puro" tax regime may be more advantageous for businesses that primarily sell to end consumers or have few deductible expenses.
The hybrid model may be worth considering for B2B companies, especially when there are significant purchases that generate IBS and CBS credits or when customers value the tax credit received from these transactions.
However, paying less directly does not necessarily mean having the best strategy. The decision can also affect prices, profit margins, cash flow, tax obligations, and commercial competitiveness.
Run a custom analysis with CLM Controller
Before choosing between the standard Simples Nacional and the hybrid Simples Nacional, it is essential to consult a specialized accountant. The analysis should take into account the company’s actual data, the rules applicable to its business, and the changes expected at each stage of the tax reform.
CLM Controller can perform a customized tax simulation, assess potential IBS and CBS credits, and identify the most appropriate model to protect your company’s profit margin and competitiveness.
Don't make that decision based solely on the estimate. Talk to the experts at CLM Controller and prepare your company for the new Simples Nacional rules.