{"id":6338,"date":"2025-10-17T17:40:54","date_gmt":"2025-10-17T20:40:54","guid":{"rendered":"https:\/\/dnafinanceiro.com\/blog\/?p=6338"},"modified":"2025-10-17T17:48:54","modified_gmt":"2025-10-17T20:48:54","slug":"simples-nacional-2025-o-que-muda","status":"publish","type":"post","link":"https:\/\/dnafinanceiro.com\/blog\/simples-nacional-2025-o-que-muda\/","title":{"rendered":"Simples Nacional 2025: o que muda com a Reforma Tribut\u00e1ria e como se preparar"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O <strong>Simples Nacional<\/strong> \u00e9 o regime tribut\u00e1rio mais utilizado pelas micro e pequenas empresas do Brasil e, por isso, qualquer mudan\u00e7a nele impacta diretamente milh\u00f5es de empreendedores e contadores.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com a <strong>Reforma Tribut\u00e1ria<\/strong> e uma s\u00e9rie de novas <strong>resolu\u00e7\u00f5es do Comit\u00ea Gestor (CGSN)<\/strong>, o sistema passa por <strong>ajustes importantes em 2025<\/strong>, que afetam prazos, obriga\u00e7\u00f5es, limites de receita e at\u00e9 o modo como as notas fiscais ser\u00e3o emitidas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste artigo, a DNA Financeiro reuniu as <strong>principais novidades do Simples Nacional<\/strong> e o que voc\u00ea precisa saber para se preparar para 2026.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div role=\"main\" id=\"formulario-de-interesse-em-contabilidade-online-blog-7f7dae08cf5b4936ea0a\"><\/div><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><script type=\"text\/javascript\"> new RDStationForms('formulario-de-interesse-em-contabilidade-online-blog-7f7dae08cf5b4936ea0a', 'UA-43028256-2').createForm();<\/script>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Simples_Nacional_continua_%E2%80%94_mas_com_ajustes_para_o_novo_sistema_IBS_e_CBS\"><\/span><strong>1. Simples Nacional continua \u2014 mas com ajustes para o novo sistema (IBS e CBS)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uma das maiores d\u00favidas entre empres\u00e1rios \u00e9: <strong>o Simples Nacional vai acabar com a Reforma Tribut\u00e1ria?<\/strong><br>A resposta \u00e9 <strong>n\u00e3o<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O regime <strong>ser\u00e1 mantido<\/strong>, mas passar\u00e1 por <strong>adapta\u00e7\u00f5es t\u00e9cnicas e operacionais<\/strong> para se alinhar ao novo modelo de tributos sobre consumo &#8211; o <strong>IBS (Imposto sobre Bens e Servi\u00e7os)<\/strong> e a <strong>CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong>, criados pela <strong>Lei Complementar n\u00ba 214\/2025<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na pr\u00e1tica, isso significa que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As empresas continuar\u00e3o <strong>recolhendo tudo pelo DAS<\/strong>;<\/li>\n\n\n\n<li>A Receita Federal e os fiscos estaduais e municipais far\u00e3o um <strong>novo rateio autom\u00e1tico das receitas<\/strong>;<\/li>\n\n\n\n<li>O Simples Nacional ser\u00e1 <strong>integrado ao modelo unificado<\/strong> do IBS e da CBS, mantendo sua l\u00f3gica simplificada, mas com <strong>campos novos nas notas fiscais e obriga\u00e7\u00f5es acess\u00f3rias ajustadas<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcd8 <em>Fontes: Emenda Constitucional n\u00ba 132\/2023 e LC 214\/2025.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Novo_prazo_de_regularizacao_para_evitar_exclusao_do_Simples_Nacional\"><\/span><strong>2. Novo prazo de regulariza\u00e7\u00e3o para evitar exclus\u00e3o do Simples Nacional<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Receita Federal anunciou uma medida importante para empresas com d\u00e9bitos: agora, quem receber o <strong>Termo de Exclus\u00e3o<\/strong> ter\u00e1 <strong>90 dias<\/strong> (antes eram 30) para regularizar as pend\u00eancias &#8211; seja pagando ou parcelando &#8211; e evitar a exclus\u00e3o do regime a partir de <strong>1\u00ba de janeiro de 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, o contribuinte mant\u00e9m <strong>30 dias para apresentar defesa administrativa<\/strong> contra o termo, conforme o Decreto n\u00ba 70.235\/1972.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso d\u00e1 um f\u00f4lego extra para empreendedores e contadores ajustarem a situa\u00e7\u00e3o fiscal antes de perder os benef\u00edcios do Simples.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcd8 <em>Fonte: Receita Federal (ago\/2025).<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Prorrogacao_de_vencimento_do_DAS\"><\/span><strong>3. Prorroga\u00e7\u00e3o de vencimento do DAS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Devido a instabilidades no sistema de emiss\u00e3o de guias, o CGSN publicou a <strong>Resolu\u00e7\u00e3o n\u00ba 179\/2025<\/strong>, prorrogando o prazo de vencimento do <strong>DAS referente a abril\/2025<\/strong> de 20\/05 para <strong>28\/05\/2025<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Embora pare\u00e7a uma mudan\u00e7a pontual, a medida refor\u00e7a a <strong>flexibilidade do Comit\u00ea Gestor<\/strong> diante de dificuldades t\u00e9cnicas \u2014 um ponto positivo em meio \u00e0 digitaliza\u00e7\u00e3o crescente das obriga\u00e7\u00f5es fiscais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcd8 <em>Fonte: gov.br \/ Simples Nacional.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Mudancas_nas_Notas_Fiscais_IBS_e_CBS_entram_em_cena\"><\/span><strong>4. Mudan\u00e7as nas Notas Fiscais: IBS e CBS entram em cena<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Nota T\u00e9cnica 2025\/002 (vers\u00e3o 1.10)<\/strong> trouxe novidades na emiss\u00e3o de <strong>NF-e e NFC-e<\/strong>, preparando o ambiente para o novo sistema tribut\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de <strong>2026<\/strong>, as notas fiscais passar\u00e3o a incluir <strong>campos espec\u00edficos para IBS e CBS<\/strong>, mas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os optantes do <strong>Simples Nacional (CRT = 1)<\/strong> e <strong>MEI (CRT = 4)<\/strong> ter\u00e3o <strong>dispensa tempor\u00e1ria<\/strong> de preencher esses campos durante a fase de testes (2026\u20132027);<\/li>\n\n\n\n<li>As demais empresas precisar\u00e3o adaptar seus <strong>ERPs e emissores de notas<\/strong> para cumprir as novas valida\u00e7\u00f5es.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A boa not\u00edcia \u00e9 que as empresas do Simples ter\u00e3o <strong>tempo de adapta\u00e7\u00e3o gradual<\/strong> &#8211; e a DNA Financeiro j\u00e1 est\u00e1 preparada para integrar automaticamente esses novos campos nos sistemas cont\u00e1beis.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Atualizacoes_no_CT-e_e_regimes_especiais\"><\/span><strong>5. Atualiza\u00e7\u00f5es no CT-e e regimes especiais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As vers\u00f5es <strong>1.04 e 1.05 da Nota T\u00e9cnica 2025.001<\/strong> atualizam o <strong>Conhecimento de Transporte Eletr\u00f4nico (CT-e)<\/strong> com novas regras para contribuintes do Simples Nacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essas mudan\u00e7as incluem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ajustes para opera\u00e7\u00f5es de transporte interestadual e interestadual com IBS\/CBS;<\/li>\n\n\n\n<li>Valida\u00e7\u00f5es diferenciadas para <strong>compras governamentais<\/strong>;<\/li>\n\n\n\n<li>Campos opcionais durante o per\u00edodo de transi\u00e7\u00e3o (2026\u20132028).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Essas adequa\u00e7\u00f5es reduzem riscos de rejei\u00e7\u00e3o de documentos fiscais e ser\u00e3o cruciais para transportadoras e prestadores de servi\u00e7o enquadrados no Simples.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/lp\/mudar-de-contador?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=banner-abertura-empresa-campanha-janeiro\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg\" alt=\"\" class=\"wp-image-5507\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg 1024w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-300x69.jpg 300w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-768x176.jpg 768w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1536x353.jpg 1536w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-2048x470.jpg 2048w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1200x276.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/figure>\n    <\/a>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Debate_sobre_aumento_dos_limites_do_MEI_e_do_Simples\"><\/span><strong>6. Debate sobre aumento dos limites do MEI e do Simples<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em 2025, voltou ao debate o <strong>PLP 108\/2021<\/strong>, que prop\u00f5e aumentar os <strong>limites de enquadramento<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>MEI: de R$ 81 mil para R$ 150 mil por ano;<\/li>\n\n\n\n<li>Simples Nacional: de R$ 4,8 milh\u00f5es para cerca de R$ 8,7 milh\u00f5es anuais.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A proposta visa <strong>corrigir a defasagem inflacion\u00e1ria<\/strong> e adequar os limites ao novo contexto da Reforma Tribut\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainda em discuss\u00e3o no Congresso, a medida \u00e9 amplamente apoiada por entidades como a FENACON e o Sebrae, que defendem a <strong>expans\u00e3o da base do Simples<\/strong> como forma de <strong>reduzir a informalidade<\/strong> e incentivar o crescimento sustent\u00e1vel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_Nova_resolucao_reforca_integracao_entre_fiscos\"><\/span><strong>7. Nova resolu\u00e7\u00e3o refor\u00e7a integra\u00e7\u00e3o entre fiscos<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uma nova resolu\u00e7\u00e3o do CGSN, publicada em setembro de 2025, define <strong>princ\u00edpios de integra\u00e7\u00e3o entre as administra\u00e7\u00f5es tribut\u00e1rias federal, estaduais e municipais<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na pr\u00e1tica, isso significa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mais cruzamento de dados fiscais e cont\u00e1beis<\/strong>;<\/li>\n\n\n\n<li><strong>Menor margem para diverg\u00eancias regionais<\/strong>;<\/li>\n\n\n\n<li><strong>Fiscaliza\u00e7\u00e3o mais eficiente<\/strong>, mas tamb\u00e9m mais automatizada.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">O objetivo \u00e9 facilitar o compartilhamento de informa\u00e7\u00f5es e garantir <strong>maior transpar\u00eancia e rastreabilidade<\/strong> no repasse das receitas do Simples para cada ente federativo.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"8_Conceito_de_receita_bruta_pode_ser_redefinido\"><\/span><strong>8. Conceito de receita bruta pode ser redefinido<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Com a nova <strong>Lei Complementar 214\/2025<\/strong>, discute-se a possibilidade de <strong>ampliar o conceito de receita bruta<\/strong> para fins de enquadramento no Simples Nacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso significa que <strong>algumas receitas hoje exclu\u00eddas (como determinadas subven\u00e7\u00f5es ou receitas financeiras)<\/strong> poder\u00e3o ser inclu\u00eddas no c\u00e1lculo do limite de R$ 4,8 milh\u00f5es &#8211; o que pode levar algumas empresas a ultrapassar o teto e migrar para o Lucro Presumido.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"9_Novidades_no_app_MEI_e_melhorias_no_sistema\"><\/span><strong>9. Novidades no app MEI e melhorias no sistema<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O aplicativo MEI (Gov.br) ganhou novas funcionalidades para facilitar a vida dos pequenos empreendedores:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9bito autom\u00e1tico<\/strong> do DAS;<\/li>\n\n\n\n<li><strong>Gera\u00e7\u00e3o de m\u00faltiplas guias de uma s\u00f3 vez<\/strong>;<\/li>\n\n\n\n<li>Indica\u00e7\u00e3o de <strong>benef\u00edcio previdenci\u00e1rio ativo<\/strong>;<\/li>\n\n\n\n<li>Interface mais moderna e segura.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Essas mudan\u00e7as integram o pacote de digitaliza\u00e7\u00e3o do Simples Nacional, que visa <strong>tornar o regime mais acess\u00edvel, r\u00e1pido e seguro<\/strong> para o microempreendedor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcd8 <em>Fonte: Receita Federal.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_esperar_para_2026_e_alem\"><\/span><strong>O que esperar para 2026 e al\u00e9m<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O Simples Nacional seguir\u00e1 sendo o <strong>pilar da simplifica\u00e7\u00e3o tribut\u00e1ria brasileira<\/strong>, mas o ambiente em torno dele est\u00e1 mudando rapidamente.<br>A entrada em vigor das regras de IBS e CBS, a redefini\u00e7\u00e3o do conceito de receita e a integra\u00e7\u00e3o entre fiscos exigir\u00e3o <strong>adapta\u00e7\u00e3o t\u00e9cnica e acompanhamento constante<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Empresas que se anteciparem \u00e0s mudan\u00e7as &#8211; atualizando sistemas, simulando cen\u00e1rios e buscando orienta\u00e7\u00e3o cont\u00e1bil &#8211; ter\u00e3o uma <strong>transi\u00e7\u00e3o mais suave e segura<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conte_com_a_DNA_Financeiro_para_se_preparar_para_o_novo_Simples_Nacional\"><\/span><strong>Conte com a DNA Financeiro para se preparar para o novo Simples Nacional<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>DNA Financeiro<\/strong> \u00e9 uma plataforma de contabilidade online que alia <strong>tecnologia, intelig\u00eancia fiscal e acompanhamento humano<\/strong>, ajudando empresas a <strong>navegar pelas mudan\u00e7as da Reforma Tribut\u00e1ria<\/strong> com seguran\u00e7a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea \u00e9 <strong>empreendedor ou contador parceiro<\/strong>, n\u00f3s te ajudamos a:<br>\u2705 entender como o IBS e a CBS impactam o seu regime;<br>\u2705 simular cen\u00e1rios tribut\u00e1rios para 2026;<br>\u2705 automatizar obriga\u00e7\u00f5es fiscais e emiss\u00e3o de notas;<br>\u2705 garantir conformidade total com o novo modelo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Acesse <a>www.dnafinanceiro.com<\/a><\/strong> e descubra como simplificar sua contabilidade para a nova era do Simples Nacional.<\/p>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/lp\/mudar-de-contador?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=banner-abertura-empresa-campanha-janeiro\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg\" alt=\"\" class=\"wp-image-5507\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg 1024w, 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