Análise comparativa a partir da implementação do IBS e CBS com a reforma tributária: estudo de caso em uma empresa EPP de comércio em Caicó/RN

Abstract

PEC No. 45/2019 brought a new perspective to the discussion of tax reform and, 6 years after its presentation, in 2025, Complementary Law No. 214, of January 16, 2025, was sanctioned, regulating the IBS and CBS in the Brazilian tax system. The Tax on Goods and Services (IBS) will be implemented as a replacement for ICMS and ISS, while the Contribution on Goods and Services (CBS) will replace PIS and COFINS, although both will begin their transition period in 2026, the IBS will only be charged in full in 2033, while the CBS will start in 2027. This research sought to carry out a comparative analysis, applying the current rules against the rules of the tax reform, comparing the Simples Nacional, Presumed Profit and Real Profit tax regimes in a case company. The methodology applied was a descriptive approach, with documentary analysis and case study. Regarding the results found, it was found that in the Simples Nacional, the case company will have an increase in taxes with the collection outside the DAS guide with the tax reform. In the Presumed Profit there was a considerable increase in the tax burden with the reform, bringing disadvantage to the company. In the Real Profit, there was a negligible difference in rates, without causing a negative tax impact for the case company