Will Simples Nacional end?

No, the regime continues to exist, but with important adaptations brought about by the Tax Reform

Two ways of collecting IBS and CBS

Option 1 (Simple with DAS)The company continues to pay IRPJ, CSLL, CPP and other taxes via DASIBS and CBS are also kept within this unified model

Option 2 (Hybrid)IBS and CBS are collected "externally" in the regular regimeallowing tax credits - ideal for companies with many inputs

Practical impacts & preparation

Key points: - 

Adjustments to note-issuing systems and management processes. New accessory obligations and more complex tax calculations, but with potential for savings

Find out more on the CLM Controller

Quick tips:

Evaluate whether it's worth staying with DAS or migrating to the hybrid model; Review the pricing of your products/services; Prepare internal systems and rely on specialized accounting support

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