Marli Voss Hartmann da Silva
University Professor – UNIARP

 The decision that could change the tax strategy of small businesses in 2027

September 2026 will be a strategic month for companies enrolled in Simples Nacional.

With the implementation of the consumption Reforma Tributaria, business owners should not look only at the currently paid rate or the DAS amount. It will also be necessary to analyze how the company participates in the credit chain of the new taxation system.

The Reforma Tributária created the IBS — Tax on Goods and Services — and the CBS — Contribution on Goods and Services. Complementary Law No. 214/2025 established that those opting for Simples Nacional remain subject to the rules of the regime, but may also opt to calculate IBS and CBS under the regular regime.

The Federal Revenue Service and the Managing Committee of Simples Nacional announced that, in September 2026, companies will be able to make this choice, with effects for the first half of 2027.

Therefore, the question should not be simply: “Do I stay in Simples?”

The strategic question becomes: “How will my company be better positioned within the new tax chain?”

1. What changes for Simples companies?

The Simples Nacional does not disappear with the Reforma Tributária. LC No. 214/2025 keeps those who opted for Simples subject to the regime's rules and allows them to opt for the calculation of IBS and CBS under the regular regime.

Na prática, surge uma possibilidade de funcionamento que pode ser chamada de regime híbrido: Simples Nacional para os demais tributos + IBS/CBS no regime regular.

This possibility is especially relevant for companies that sell to other businesses, have a significant supply chain, and are involved in operations where the use of tax credits influences pricing.

On the other hand, for companies that sell directly to the end consumer and generate few credits in the chain, keeping IBS and CBS within Simples can continue to be a simpler and more efficient alternative.

That is why a decision based only on the DAS percentage can lead to mistaken conclusions.

2. Industry: special attention to credits

The industry deserves special attention. Industrial activity typically involves the acquisition of raw materials, packaging, energy, services used in production, machinery and equipment, auxiliary materials, and logistics services.

This profile can make the analysis of IBS and CBS credits relevant.

Analysis trend: INDUSTRY → strong candidate for simulating the regular IBS/CBS regime.

This does not mean that every industry should opt for the regular regime. It is necessary to compare tax burden, acquisition credits, credits transferred to customers, impact on price, and operational cost.

An industry that sells mainly to other companies may find a strategic advantage in the regular regime, especially when its customers value the appropriation of credits.

Key question for the industry: "Do my clients need the credit, and does my purchasing chain generate relevant credits?"

3. Commerce: B2B or B2C can completely change the analysis.

In commerce, one of the first questions the entrepreneur must answer is: “Who buys from my company?”

B2B — Business to Business: sale from one company to another. In this scenario, the treatment of credits can be relevant for the buyer.

B2C — Business to Consumer: sale from the company directly to the final consumer. In this case, the final consumer will usually not use the tax credit in the same way as a company in the chain.

4. B2B Commerce: Attention to the Regular Regime

A commercial company that sells predominantly to other companies should carefully analyze the option for IBS and CBS under the regular regime.

The analysis should consider: purchases → credits → sales → debits → customer credits → final price.

Tendency: B2B COMMERCE → STRONGLY SIMULATE the regular IBS/CBS regime.

It does not mean automatically opting in. It means that failing to run the simulation could represent a planning error.

5. B2C Commerce: Simples can continue to be competitive

A store that sells almost all its merchandise directly to individuals has a different dynamic. The final consumer is not concerned with taking advantage of IBS and CBS credits.

The company needs to focus its analysis on tax burden, profit margin, consumer price, operational complexity, and acquisition credits.

Trend: B2C COMMERCE → remaining with IBS/CBS within Simples can be a highly relevant alternative.

But there is no universal rule. A store with a large volume of purchases, reduced margins, and a significant credit structure can present a different result.

6. Services: the segment that requires the most care

In the services sector, analysis must be individualized. There are various business models: accounting firms, technology companies, consultancies, agencies, clinics, maintenance companies, transport companies, engineering firms, B2B providers, and B2C providers.

Therefore, simply stating that “services should remain in Simples” or that “services should migrate to the regular regime” is a dangerous conclusion.

7. B2B Services: Analyzing the Impact for the Client

Imagine a technology company under Simples that provides services to large companies. The corporate client may be under the regular regime and evaluate the credits related to its acquisitions.

In this scenario, the service provider needs to analyze not only their own tax, but also: “What is the tax impact of my operation for my client?”

Trend: B2B SERVICES → SIMULATE the regular IBS/CBS regime.

The analysis should compare the company's tax burden, purchase credits, credit generated for the customer, pricing, margin, and competitiveness.

8. B2C Services: simplicity can carry more weight

For companies that provide services directly to individuals, the issue of credit for the client tends to carry different weight.

The company should mainly analyze how much it pays, how much it can recover in credits, and how much it can charge the consumer.

Trend: B2C SERVICES → carefully evaluate the permanence of IBS/CBS within Simples.

For small businesses with lean operations and a predominantly individual clientele, the simplicity of the regime can continue to represent an economic and administrative advantage.

9. A practical rule for the analysis

Important: this table represents an initial guideline for analysis, not an automatic taxation rule. The decision must be made based on the company's actual numbers.

10. The new question of tax planning

Before the Reforma Tributária, many companies asked: “Which tax regime pays less tax?”

From the transition to the new system, this question needs to evolve.

The company should ask: “Which tax structure provides the best combination of tax burden, credits, price, margin, and competitiveness?”

This change in mindset will be fundamental.

A company can pay less tax directly and still lose competitiveness if its corporate client fails to obtain a relevant benefit in the chain.

Likewise, a company may pay more under a certain structure and improve its competitive position by generating and leveraging credits.

September 11, 2026: the time to run the simulation

Client profile: individuals, legal entities, regular-regime companies, or Simples companies.

2. Purchasing profile: how much the company buys, from whom, and which acquisitions can generate credits.

3. Contribution margin: current margin and how much tax is embedded in the price.

4. Supply chain: company's position at the beginning, middle, or end of the chain.

5. Commercial strategy: whether the business client requires credit and whether price is the main decision factor.

6. Operational cost: structure needed to handle the regular regime's tax calculation.

12. It's not just the accountant's decision.

Tax reform brings accounting and business management even closer together.

The decision on the treatment of IBS and CBS should involve: Accounting + Taxation + Finance + Commercial + Management.

The accountant needs to present the numbers. The entrepreneur needs to present the strategy. And together they must identify the most efficient scenario.

13. The big mistake: choosing based on guesswork

❌ “Everyone will stay in Simples.”

❌ “With the Reform, everyone should go to the regular regime.”

❌ “The company that pays less tax will always be in the best tax regime.”

None of these statements can be applied indiscriminately. The Reforma Tributária requires an analysis based on the company's economic chain.

14. Conclusion: which is the best option?

The most correct answer is: IT DEPENDS ON THE BUSINESS MODEL.

In general, B2B industrial and commercial companies should receive special attention regarding the possibility of the regular IBS/CBS regime, because the credit dynamics can be relevant.

B2C companies, especially those with a simple structure and predominant sales to the final consumer, may find greater advantage in keeping IBS/CBS within Simples.

In the services sector, the B2B/B2C divide will also be essential.

Therefore, September 2026 should not be treated as a simple month of choice. It is the time for TAX PLANNING.

A company that makes its choice based only on the tax rate may miss an opportunity. A company that analyzes taxation + credits + customers + suppliers + price + margin will be far more prepared for the new reality.

Reforma Tributária is not decided by guesswork.
Decisions are made with numbers, strategy, and chain vision.

Accounting is no longer just a tool for calculating taxes—it now plays an even more strategic role in business decision-making.

September 2026 is the time to simulate.

2027 will be the moment to execute.

Legal and official sources

Complementary Law No. 214/2025 — Planalto: https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp214.htm

Federal Revenue / Simples Nacional — news about the September 2026 option: https://www8.receita.fazenda.gov.br/simplesnacional/noticias/NoticiaCompleta.aspx?id=c739e03c-8482-473f-8e82-f38ec3b13637

Simples Nacional Portal — Federal Revenue: https://www8.receita.fazenda.gov.br/SimplesNacional/

Note: informational material. The tax analysis must consider the specific characteristics of each company, its activities, operations, clients, suppliers, and applicable legislation.