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
Suggested lookTwo boxes or paths side by side comparing the options - one with the "DAS" icon and the other with the "invoice + credits" icon.
Key points:
- Adjustments to note-issuing systems and management processes. - New accessory obligations and more complex tax calculations, but with potential for savings
- 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
Quick tips: