--- title: "Tax Reform for the SME Business Owner — VMAHUB Blog" description: "30 analyses on the Tax Reform for the SME Business Owner. Practical content by Vivian Sampaio." canonical: "https://vmahub.com/en/blog/persona/empresario-pme" language: "en" source: "VMAHUB" --- [Home](https://vmahub.com/en) / [Blog](https://vmahub.com/en/blog) / Persona / SME Business Owner Persona # Reform for the SME Business Owner . 30 targeted analyses for the SME Business Owner — written for what changes in your routine and your numbers. Persona ## For the SME Business Owner . [← Back to the Blog](https://vmahub.com/en/blog) [ ![Cover image for the article How to Legally Reduce Your Company's Tax Burden](https://vmahub.com/assets/img/posts/blog/como-reduzir-carga-tributaria.webp) ](https://vmahub.com/en/blog/como-reduzir-carga-tributaria) SME Tax Planning ### How to Legally Reduce Your Company's Tax Burden Learn how registration, tax regime, revenue segregation, payroll, and documentation shape lawful tax planning in 2026; the result depends on the company's facts. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/como-reduzir-carga-tributaria) [ ![Cover image for the article Deductible Expenses for SMEs on Income Tax](https://vmahub.com/assets/img/posts/blog/despesas-dedutiveis-pme.webp) ](https://vmahub.com/en/blog/despesas-dedutiveis-pme) SME Tax Planning ### Deductible Expenses for SMEs on Income Tax Discover every deductible expense for SMEs on income tax. A complete list with practical examples and guidance from Vivian Sampaio. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/despesas-dedutiveis-pme) [ ![Cover image for the article Tax Planning Mistakes That Can Cost You Dearly](https://vmahub.com/assets/img/posts/blog/erros-planejamento-tributario.webp) ](https://vmahub.com/en/blog/erros-planejamento-tributario) SME Tax Planning ### Tax Planning Mistakes That Can Cost You Dearly Tax planning mistakes that can cost your SME dearly. Find out how to avoid them with guidance from Vivian Sampaio. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/erros-planejamento-tributario) [ ![Cover image for the article Tax Planning and Tax Risk Management](https://vmahub.com/assets/img/posts/blog/gestao-riscos-fiscais.webp) ](https://vmahub.com/en/blog/gestao-riscos-fiscais) SME Tax Planning ### Tax Planning and Tax Risk Management Learn how to manage tax risks in your SME. Effective tax planning to avoid assessments, penalties and trouble with the tax authorities. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/gestao-riscos-fiscais) [ ![Cover image for the article Tax Incentives for Small Businesses in 2026](https://vmahub.com/assets/img/posts/blog/incentivos-fiscais-pequenas-empresas.webp) ](https://vmahub.com/en/blog/incentivos-fiscais-pequenas-empresas) SME Tax Planning ### Tax Incentives for Small Businesses in 2026 See the main tax incentives for small businesses in 2026. A complete guide to access each benefit legally. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/incentivos-fiscais-pequenas-empresas) [ ![Cover image for the article What Tax Planning Is and Why Your SME Needs It](https://vmahub.com/assets/img/posts/blog/o-que-e-planejamento-tributario.webp) ](https://vmahub.com/en/blog/o-que-e-planejamento-tributario) SME Tax Planning ### What Tax Planning Is and Why Your SME Needs It Discover what tax planning is and why your SME needs it. An explanatory guide with practical steps to improve your tax management. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/o-que-e-planejamento-tributario) [ ![Cover image for the article Tax Planning for SMEs: The Complete Guide](https://vmahub.com/assets/img/posts/blog/planejamento-tributario-pme.webp) ](https://vmahub.com/en/blog/planejamento-tributario-pme) SME Tax Planning ### Tax Planning for SMEs: The Complete Guide Discover what tax planning is and how to apply it in your SME. A practical guide with proven steps to legally reduce taxes. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/planejamento-tributario-pme) [ ![Cover image for the article When It Pays Off to Change Your Tax Regime](https://vmahub.com/assets/img/posts/blog/quando-mudar-regime-tributario.webp) ](https://vmahub.com/en/blog/quando-mudar-regime-tributario) SME Tax Planning ### When It Pays Off to Change Your Tax Regime Find out when changing your tax regime pays off for your company. Clear signs that it's time to switch and how to make the transition. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/quando-mudar-regime-tributario) [ ![Cover image for the article Tax Substitution: How It Works and Who Needs It](https://vmahub.com/assets/img/posts/blog/substituicao-tributaria.webp) ](https://vmahub.com/en/blog/substituicao-tributaria) SME Tax Planning ### Tax Substitution: How It Works and Who Needs It Understand what tax substitution is, how it works and who must comply. A practical guide for SMEs that want to avoid trouble with the tax authorities. May 21, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/substituicao-tributaria) [ ![Cover image for the article How to Calculate Split Payment in Cash Flow: Impact and How to Prepare](https://vmahub.com/assets/img/posts/blog/calcular-split-payment-fluxo-de-caixa.webp) ](https://vmahub.com/en/blog/calcular-split-payment-fluxo-de-caixa) Split Payment, Cashback & Tax Credit ### How to Calculate Split Payment in Cash Flow: Impact and How to Prepare Learn to model the impact of Split Payment on your company's cash flow, with a practical example for a mid-sized company. A step-by-step guide. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/calcular-split-payment-fluxo-de-caixa) [ ![Cover image for the article Checklist: What Your Company Should Do Before Split Payment Takes Effect](https://vmahub.com/assets/img/posts/blog/checklist-split-payment-empresa.webp) ](https://vmahub.com/en/blog/checklist-split-payment-empresa) Split Payment, Cashback & Tax Credit ### Checklist: What Your Company Should Do Before Split Payment Takes Effect A practical 6-step list for companies to prepare for the Tax Reform's split payment. Build tax compliance before it takes effect. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/checklist-split-payment-empresa) [ ![Cover image for the article Service Exports under the Tax Reform | VMAHUB](https://vmahub.com/assets/img/posts/blog/exportacao-servicos-reforma-tributaria.webp) ](https://vmahub.com/en/blog/exportacao-servicos-reforma-tributaria) Sector Impacts ### Service Exports under the Tax Reform | VMAHUB The Tax Reform changes the rules for service exports. Understand the impact on CBS, tax credit and the NBS Table — regardless of your sector. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/exportacao-servicos-reforma-tributaria) [ ![Cover image for the article The End of the State Invoice? 7 Myths and Facts About What Really Changes](https://vmahub.com/assets/img/posts/blog/fim-nota-fiscal-reforma-tributaria.webp) ](https://vmahub.com/en/blog/fim-nota-fiscal-reforma-tributaria) Myths vs Facts ### The End of the State Invoice? 7 Myths and Facts About What Really Changes Debunking 7 myths about the end of the state invoice and what really changes with the National NFS-e under the Tax Reform. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/fim-nota-fiscal-reforma-tributaria) [ ![Cover image for the article Sin Tax: What the Selective Tax Is, the Product List and When It Starts](https://vmahub.com/assets/img/posts/blog/imposto-do-pecado.webp) ](https://vmahub.com/en/blog/imposto-do-pecado) CBS, IBS & Selective Tax ### Sin Tax: What the Selective Tax Is, the Product List and When It Starts Learn what the Selective Tax (IS) is, why it's called the sin tax, which products it covers and when it takes effect. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/imposto-do-pecado) [ ![Cover image for the article IS vs IPI: What Changes for Industry with the New Selective Tax](https://vmahub.com/assets/img/posts/blog/imposto-seletivo-versus-ipi.webp) ](https://vmahub.com/en/blog/imposto-seletivo-versus-ipi) CBS, IBS & Selective Tax ### IS vs IPI: What Changes for Industry with the New Selective Tax Understand the differences between the Selective Tax and the IPI, how the transition affects the industrial sector and the impact on product pricing. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/imposto-seletivo-versus-ipi) [ ![Cover image for the article Tax on Rent under the Tax Reform: Who Pays and How to Plan](https://vmahub.com/assets/img/posts/blog/imposto-sobre-aluguel-reforma-tributaria.webp) ](https://vmahub.com/en/blog/imposto-sobre-aluguel-reforma-tributaria) Sector Impacts ### Tax on Rent under the Tax Reform: Who Pays and How to Plan How the Tax Reform affects rentals: the tax treatment of leasing, the impact on individuals and companies, and key planning considerations. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/imposto-sobre-aluguel-reforma-tributaria) [ ![Cover image for the article Lucro Presumido (presumed-profit regime) under the Tax Reform: Changes and How to Stay Competitive](https://vmahub.com/assets/img/posts/blog/lucro-presumido-reforma-tributaria.webp) ](https://vmahub.com/en/blog/lucro-presumido-reforma-tributaria) By Profession & Tax Regime ### Lucro Presumido (presumed-profit regime) under the Tax Reform: Changes and How to Stay Competitive Understand how Lucro Presumido companies are affected by the Tax Reform (LC 214/2025) and whether it's worth staying or switching regimes. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/lucro-presumido-reforma-tributaria) [ ![Cover image for the article Nanoentrepreneur: The New Legal Status of the Tax Reform Explained](https://vmahub.com/assets/img/posts/blog/nanoempreendedor-reforma-tributaria.webp) ](https://vmahub.com/en/blog/nanoempreendedor-reforma-tributaria) By Profession & Tax Regime ### Nanoentrepreneur: The New Legal Status of the Tax Reform Explained What the Nanoentrepreneur is, the new category created by LC 214/2025. How its taxation works and how it differs from the MEI. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/nanoempreendedor-reforma-tributaria) [ ![Cover image for the article 2026: What Changes in Taxes in the Reform's First Year](https://vmahub.com/assets/img/posts/blog/o-que-muda-impostos-2026.webp) ](https://vmahub.com/en/blog/o-que-muda-impostos-2026) 2026–2033 Transition & Timeline ### 2026: What Changes in Taxes in the Reform's First Year A practical guide to what actually changes in 2026 for Brazilian companies with the first phase of the Tax Reform. Immediate actions to take. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/o-que-muda-impostos-2026) [ ![Cover image for the article Tax Planning 2025–2027: How to Prepare for the System Overhaul](https://vmahub.com/assets/img/posts/blog/planejamento-tributario-reforma-2025.webp) ](https://vmahub.com/en/blog/planejamento-tributario-reforma-2025) 2026–2033 Transition & Timeline ### Tax Planning 2025–2027: How to Prepare for the System Overhaul Tax planning actions to take now before the reform becomes fully operational. Steps and priorities for 2025–2027. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/planejamento-tributario-reforma-2025) [ ![Cover image for the article Tax Reform 2026: Complete Guide to LC 214/2025 for Companies](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-2026.webp) ](https://vmahub.com/en/blog/reforma-tributaria-2026) Reform Fundamentals ### Tax Reform 2026: Complete Guide to LC 214/2025 for Companies Understand everything about LC 214/2025 and how the 2026 Tax Reform affects companies. A complete guide with the main changes and practical steps. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-2026) [ ![Cover image for the article Tax Reform and Agribusiness: What Changes for Producers and Cooperatives](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-agronegocio.webp) ](https://vmahub.com/en/blog/reforma-tributaria-agronegocio) Sector Impacts ### Tax Reform and Agribusiness: What Changes for Producers and Cooperatives Understand how the Tax Reform (LC 214/2025) affects Brazilian agribusiness: rural producers, cooperatives, agricultural inputs, PIS/PASEP and Cofins. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-agronegocio) [ ![Cover image for the article Before vs After the Tax Reform: A Complete Comparison of the Brazilian System](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-antes-e-depois.webp) ](https://vmahub.com/en/blog/reforma-tributaria-antes-e-depois) Reform Fundamentals ### Before vs After the Tax Reform: A Complete Comparison of the Brazilian System Compare the Brazilian tax system before and after the reform. A comparison table between the old taxes and the new CBS, IBS and IS structure. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-antes-e-depois) [ ![Cover image for the article Will the Tax Reform Raise Taxes? Myth or Fact — An Analysis by Profile](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-aumenta-impostos.webp) ](https://vmahub.com/en/blog/reforma-tributaria-aumenta-impostos) Myths vs Facts ### Will the Tax Reform Raise Taxes? Myth or Fact — An Analysis by Profile An analysis of myths and facts about the Tax Reform and its impact on taxes, read by company and consumer profile. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-aumenta-impostos) [ ![Cover image for the article Tax Reform in Commerce: What Changes for Retail and E-commerce](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-comercio-varejo.webp) ](https://vmahub.com/en/blog/reforma-tributaria-comercio-varejo) Sector Impacts ### Tax Reform in Commerce: What Changes for Retail and E-commerce Understand how the Tax Reform (LC 214/2025) impacts retail commerce and e-commerce: IBS, split payment, credit on inventory and practical examples. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-comercio-varejo) [ ![Cover image for the article Tax Reform in Education: Schools, Universities and Distance Learning](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-educacao.webp) ](https://vmahub.com/en/blog/reforma-tributaria-educacao) Sector Impacts ### Tax Reform in Education: Schools, Universities and Distance Learning Understand the impacts of the Tax Reform on educational institutions, private schools, universities and distance-learning platforms in Brazil. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-educacao) [ ![Cover image for the article Tax Reform and Federalism: How States and Municipalities Are Impacted](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-estados-municipios.webp) ](https://vmahub.com/en/blog/reforma-tributaria-estados-municipios) Sector Impacts ### Tax Reform and Federalism: How States and Municipalities Are Impacted Understand how the Tax Reform affects Brazilian federalism, the revenue of states and municipalities, and the destination principle. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-estados-municipios) [ ![Cover image for the article Tax Reform and Real Estate: Developers, Builders and Leasing](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-mercado-imobiliario.webp) ](https://vmahub.com/en/blog/reforma-tributaria-mercado-imobiliario) Sector Impacts ### Tax Reform and Real Estate: Developers, Builders and Leasing How the Tax Reform impacts the real estate market. CBS, IBS and split payment for developers, builders and leasing. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/reforma-tributaria-mercado-imobiliario) [ ![Cover image for the article Simples Nacional (simplified tax regime) under the Tax Reform: How Your Regime and Tax Credit Are Affected](https://vmahub.com/assets/img/posts/blog/simples-nacional-reforma-tributaria.webp) ](https://vmahub.com/en/blog/simples-nacional-reforma-tributaria) By Profession & Tax Regime ### Simples Nacional (simplified tax regime) under the Tax Reform: How Your Regime and Tax Credit Are Affected Simples Nacional under the Tax Reform: how the simplified regime interacts with CBS/IBS and which companies receive credits. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/simples-nacional-reforma-tributaria) [ ![Cover image for the article Split Payment: What It Is and How Automatic Collection Works under the Reform](https://vmahub.com/assets/img/posts/blog/split-payment-reforma-tributaria.webp) ](https://vmahub.com/en/blog/split-payment-reforma-tributaria) Split Payment, Cashback & Tax Credit ### Split Payment: What It Is and How Automatic Collection Works under the Reform Understand Split Payment: the mechanism for automatically collecting CBS and IBS under the Tax Reform, who collects, who remits, and the B2B vs B2C differences. May 20, 2026 · SME Business Owner [Read analysis](https://vmahub.com/en/blog/split-payment-reforma-tributaria) Próximo Passo ## Pronto para transformar sua estratégia ? 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