[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/reforma-tributaria-deve-mexer-nesses-5-pontos-do-simples-nacional\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/reforma-tributaria-deve-mexer-nesses-5-pontos-do-simples-nacional\/amp\/","headline":"Reforma Tribut\u00e1ria deve mexer nesses 5 pontos do Simples Nacional","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/reforma-tributaria-deve-mexer-nesses-5-pontos-do-simples-nacional\/","datePublished":"2025-04-11T11:04:32-03:00","dateModified":"2025-04-11T11:04:34-03:00","description":"O Simples Nacional \u00e9 o modelo de pagamento de impostos para empresa mais vantajoso atualmente, mas pode ter novas altera\u00e7\u00f5es.","articleSection":"Reforma Tribut\u00e1ria","articleBody":"A reforma tribut\u00e1ria de 2025 est\u00e1 trazendo altera\u00e7\u00f5es significativas para as micro e pequenas empresas no Brasil, principalmente para os que optam pelo Simples Nacional. Embora o regime ainda mantenha suas caracter\u00edsticas, com al\u00edquotas reduzidas e a famosa guia \u00fanica de arrecada\u00e7\u00e3o (DAS), algumas mudan\u00e7as importantes precisam ser observadas. A principal delas \u00e9 a introdu\u00e7\u00e3o de novos tributos e novas formas de apura\u00e7\u00e3o, que podem impactar diretamente a forma como as empresas lidam com seus impostos. 1. Novos Tributos: O Fim de PIS e COFINS e a Introdu\u00e7\u00e3o do IBS e CBS Uma das mudan\u00e7as mais significativas da reforma tribut\u00e1ria ser\u00e1 a substitui\u00e7\u00e3o dos antigos tributos PIS e COFINS por dois novos impostos: o Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS). O IBS ser\u00e1 compartilhado entre estados e munic\u00edpios, enquanto a CBS ficar\u00e1 sob a compet\u00eancia federal. Com isso, haver\u00e1 uma simplifica\u00e7\u00e3o na forma como os impostos s\u00e3o arrecadados, mas tamb\u00e9m surgem novos desafios de adapta\u00e7\u00e3o para as empresas, como o ajuste dos sistemas de apura\u00e7\u00e3o. 2. Simples Nacional H\u00edbrido: A Alternativa de D\u00e9bito e Cr\u00e9dito Outro ponto relevante \u00e9 a introdu\u00e7\u00e3o do \u201cSimples Nacional H\u00edbrido\u201d. A reforma prev\u00ea que microempresas possam optar por esse novo modelo, que possibilita o pagamento de tributos de forma separada, baseada no d\u00e9bito e cr\u00e9dito. Mas, ao mesmo tempo, essa mudan\u00e7a pode aumentar a carga tribut\u00e1ria para empresas que realizam transa\u00e7\u00f5es com outras empresas, j\u00e1 que o cr\u00e9dito de impostos ser\u00e1 mais . Portanto, empresas que vendem para outras empresas precisam ficar atentas, pois o impacto ser\u00e1 grande em sua contabilidade e no fluxo de caixa. Veja mais: 3. Mudan\u00e7as na Sistem\u00e1tica de Cr\u00e9ditos Tribut\u00e1rios A reforma tamb\u00e9m altera a forma como os cr\u00e9ditos tribut\u00e1rios ser\u00e3o tratados. Anteriormente, as empresas do Simples Nacional podiam rear cr\u00e9ditos de impostos com base em al\u00edquotas de refer\u00eancia, o que facilitava o c\u00e1lculo e a apura\u00e7\u00e3o de tributos. Com a reforma, o cr\u00e9dito ser\u00e1 reado com base no valor efetivamente pago, o que pode dificultar a contabilidade das empresas e exigir mais controle e planejamento. MEI 360: O sistema do Jornal Cont\u00e1bil \u00e9 ideal para revolucionar a gest\u00e3o do seu neg\u00f3cio! Conhe\u00e7a Agora 4. Split Payment: Impostos Direto para a Receita Federal A implementa\u00e7\u00e3o do split payment tamb\u00e9m promete mexer com a rotina das empresas. Esse sistema prev\u00ea que, ao realizar uma compra, o valor do imposto seja automaticamente deduzido e enviado diretamente \u00e0 Receita Federal, sem ar pela empresa. Embora a ideia seja simplificar a arrecada\u00e7\u00e3o e evitar fraudes, as empresas ter\u00e3o que se adaptar a esse novo processo, o que pode gerar desafios operacionais, especialmente para pequenos neg\u00f3cios. 5. Aten\u00e7\u00e3o ao Novo Sistema e Necessidade de Planejamento O impacto da reforma tribut\u00e1ria ser\u00e1 sentido de imediato pelas micro e pequenas empresas, que precisar\u00e3o se adaptar a esse novo cen\u00e1rio. O processo de transi\u00e7\u00e3o para os novos modelos ser\u00e1 gradual, mas as empresas devem come\u00e7ar a se preparar para as mudan\u00e7as, ajustando seus sistemas de apura\u00e7\u00e3o, conhecendo os novos tributos e avaliando a viabilidade do Simples Nacional H\u00edbrido. Como recomenda\u00e7\u00e3o, os empres\u00e1rios devem contar com o apoio de contadores especializados para entender as novas obriga\u00e7\u00f5es e garantir a conformidade com as exig\u00eancias fiscais. A implementa\u00e7\u00e3o eficiente das novas regras pode fazer toda a diferen\u00e7a para a competitividade das empresas, que ter\u00e3o que lidar com um ambiente tribut\u00e1rio mais complexo, mas, ao mesmo tempo, mais eficiente. A reforma tribut\u00e1ria traz, sem d\u00favida, grandes mudan\u00e7as, mas tamb\u00e9m oferece oportunidades para simplifica\u00e7\u00e3o e moderniza\u00e7\u00e3o do sistema tribut\u00e1rio brasileiro. No entanto, \u00e9 fundamental que as empresas do Simples Nacional se mantenham atualizadas e preparadas para adaptar seus processos. Ficar atento \u00e0s novidades e contar com o e de profissionais qualificados ser\u00e1 essencial para garantir a sa\u00fade financeira e a competitividade no mercado.","keywords":["altera\u00e7\u00e3o na reforma tribut\u00e1ria"," benef\u00edcios da reforma tribut\u00e1ria"," contabilidade"," MEI"," simples nacional"," "],"name":"Reforma Tribut\u00e1ria deve mexer nesses 5 pontos do Simples Nacional","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/04\/Reforma-Tributaria-deve-mexer-nesses-5-pontos-do-Simples-Nacional-150x150.jpg","wordCount":"614","timeRequired":"PT2M43S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/reforma-tributaria-deve-mexer-nesses-5-pontos-do-simples-nacional\/amp\/"},"author":{"@type":"Person","name":"Rodrigo Peronti","description":"Jornalista, especializado em Semi\u00f3tica, h\u00e1 mais de 12 anos. 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