In an interview with InvestNews, our partner Camila Tapias discussed the effects of split payment on companies’ cash flow and the decision between remaining in the traditional Simples Nacional or opting for the “hybrid Simples.”
The mechanism, provided for in the tax reform, is set to begin in the second quarter of 2027 and will be implemented gradually. In the first phase, it will apply only to B2B transactions paid via TEF, TED, bank slip, or Pix, automatically separating the IBS and CBS portions at the time of the transaction. Cash payments are excluded from the mechanism, and in such cases, the selling company remains responsible for collecting the taxes.
For Camila, the reduction in working capital provided by split payment may be partially offset by faster access to IBS and CBS credits, but she notes that “it is still too early to say that one will necessarily offset the other.” Regarding the choice of tax regime, Camila emphasizes that “split payment is a factor, but the decision must take into account the business model as a whole.”
