Simple pure or hybrid: deadline to choose how to pay IBS and CBS ends on Friday

The deadline for Simples Nacional companies to choose how they will pay IBS and CBS in the first half of 2027 ends on Friday, the 30th, according to InfoMoney. The definition is not a bureaucratic detail, because the taxpayer needs to decide between two payment models while the tax reform is still in the transition phase.

What is at stake is how a simplified regime absorbs the new taxes on consumption. In the pure model, IBS and CBS are collected within the DAS, the Simples collection document. In the hybrid model, other taxes continue under Simples, while IBS and CBS are calculated under the regular regime. In short, the first concentrates everything in the Simples tab, and the second separates the calculation of new taxes.

The experts interviewed by InfoMoney point out that the choice does not just depend on future IBS and CBS rates. This means that comparing percentages, in itself, can leave out points that weigh on the decision. The report organizes the process into five steps.

The vehicle's headline also mentions the possibility of reversing, if necessary. For the entrepreneur, the combination of a short deadline and rules in transition makes comparing the two alternatives a task that requires attention before the deadline.

What changes for the investor

For those who invest in the stock market, the effect tends to be indirect and appears in companies with relevant weight in Simples Nacional, whose form of payment can affect costs and the reading of results. It is worth following how these companies make their choice and how they explain the topic in their communications. This article does not provide a purchase or sale recommendation and does not project prices, as the IBS and CBS rates are yet to be defined.

Automatically translated from Portuguese.