Simples Nacional to Abolish Cash-Based Regime for Tax Calculation in 2027

The Comitê Gestor do Simples Nacional has announced a significant change to the tax calculation method for businesses operating under the Simples Nacional regime. The new rule, set to take effect in 2027, will abolish the cash-based regime for tax calculation, requiring businesses to calculate taxes based on the moment of sale, rather than the actual receipt of payment.

This change will have a direct impact on the accounting and financial planning of micro and small businesses operating under the Simples Nacional regime. The new rule will align the tax calculation method with the Reforma Tributária do Consumo, which aims to simplify the tax system and reduce bureaucracy.

## The End of the Cash-Based Regime

Currently, businesses can opt to calculate taxes based on the actual receipt of payment, rather than the moment of sale. However, this option will be eliminated under the new rule. The base of calculation will correspond strictly to the gross revenue earned in the period.

In practical terms, the revenue from sales of goods, rights, or services will be considered earned at the moment of faturamento. The faturamento will be linked to the date of issuance of the fiscal document that formalizes the operation. In the case of sales on credit or installment payments, the tax fact will occur at the issuance of the invoice, regardless of the payment flow from the client.

## Revocation of Resolução 140/2018

To consolidate the definitive migration to the criterion of competence in faturamento, the new regulation revokes explicitly various articles and sub-sections of the Resolução CGSN nº 140/2018, eliminating the special regime of control and registration of values to be received for tax purposes.

## Adaptation Period for Businesses and Accountants

The change will require a re-adjustment in the management of the cash flow and fiscal control of businesses. As the taxes will be incurred before the receipt of the payment of sales on credit.

The new rule will take effect on January 1, 2027, giving businesses and accountants time to adapt their processes.

| | Current Rule | New Rule | | --- | --- | --- | | Tax Calculation | Based on actual receipt of payment | Based on moment of sale | | Base of Calculation | Gross revenue earned in the period | Gross revenue earned in the period | | Faturamento | Linked to actual receipt of payment | Linked to date of issuance of fiscal document | | Sales on Credit | Tax fact occurs at payment | Tax fact occurs at issuance of invoice |