Case Studies
Case Study: Using Simples Nacional Hybrid Option to Optimize Tax Burden
A step-by-step look at how a small business could use the ‘hybrid’ Simples Nacional model before full CBS/IBS integration to moderate tax burden and compliance costs.
By NomadicTax Research Team • 5-8 min read • September 7, 2026
## Setting the Scene: Meet Empório Verde
Empório Verde is a small health‐food retailer that qualifies as Empresa de Pequeno Porte (EPP). Under the current Simples Nacional regime, its monthly tax obligations are consolidated via DAS, a simplified tax payment system that includes multiple levies in one.
## Hybrid Option: What It Is and Why It Matters
Starting 2027, some Simples Nacional optantes may choose a **hybrid model**, where they remain in Simples for many obligations but **pay the CBS and IBS outside** the DAS, under regular regime rules ([gov.br](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)). The hybrid route may be attractive if Empório Verde’s CBS/IBS portion under Simples is high or if billing mix favours more indirect consumption taxes.
## Step-by-Step Comparison
| Scenario | Simples Full Integration | Hybrid Option |
|----------|---------------------------|----------------|
| Annual Revenue | R$ 2 million | R$ 2 million |
| CBS/IBS base | Small share of turnover under Simples rate | Under hybrid, business calculates CBS + IBS explicitly; may benefit from credits under IBS on inputs
| Compliance burden | Simpler, fewer entries; all taxes in one DAS payment | Separate filings, different systems; higher complexity but potential tax savings |
| Cash flow impact | Predictable, consolidated costs | More volatile; need to separate payments but possibility to reduce net burden via credits |
## Empório Verde’s Decision Flow
1. Estimate CBS/IBS tax burden under full Simples: calculate tax rate within Simples that includes CBS/IBS on expected transactions.
2. Estimate taxes under regular CBS/IBS regime (outside Simples) plus other applicable taxes.
3. Compare net of compliance costs (software, accountant fees, adjusted invoice issuance).
4. If hybrid option gives net savings > incremental cost, exercise option during **1-30 September 2026** for effect in 2027 ([gov.br](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)).
## Lessons from Empório Verde
- Hybrid approach can reduce tax burden for companies with significant CBS/IBS exposure.
- Proper record-keeping and software compatibility critical.
- There is risk: misclassification, errors in document emission, or failure to include CBS/IBS highlights could trigger penalties once full enforcement begins.
## Actionable Takeaways If You’re Similar
- Do the financial modelling now.
- Ensure you are ready with document issuance tools and know when your version of NFS-e national must be used.
- Track regulatory updates: leiautes técnicos may change.
- Consult with a aviso fiscal or empresa de contabilidade to verify how these options work in your state or municipality (because ISS or ICMS leg-reg may also impact effective tax).