Real Profit Accounting: Why changing regimes requires organization and how to prepare
Por Guilherme PagottoChanging tax regime is complex but can generate significant savings. Understand when, why, and how to migrate safely to Real Profit.
When to Consider Migration?
Migration from Simples or Presumido to Real Profit makes sense when: Net margins are below 10-12%. Deductible expenses are high (payroll, rent, third-party services). Operations generate significant PIS/Cofins credits. Company seeks fiscal incentives unavailable in other regimes. Approaching Simples ceiling (R$ 4.8MM) and needs scalability. Preparing for Tax Reform with advantage.
The Transition Timeline (12 Months)
Comparative simulation, cost-benefit study, impact assessment
Final decision, team alignment, detailed transition plan
System adjustments, process documentation, team training
Final tests, partner communication, last configurations
Official regime change, monitoring, continuous optimization
Required Changes
Accounting
- Full accounting (balance sheet, income statement, cash flow)
- Rigorous documentation of all transactions
- Monthly reconciliations (bank, inventory, fixed assets)
- Detailed cost centers
- Specialized partner experienced in Real Profit
Systems and Technology
- ERP configured for Real Profit
- Integration between invoicing, financial, and accounting systems
- Credit tracking tools (PIS/Cofins)
- Management dashboards
- Digital document storage
Internal Processes
- Approval and payment controls
- Rigorous expense documentation
- Purchasing aligned with credit optimization
- Invoice validation procedures
- Tax calendar with defined responsibilities
Common Errors in Migration
Expected Results
Well-executed migration to Real Profit typically delivers: Tax savings: 15-35% reduction in total tax burden. Improved margins: Better net profitability through credit recovery and deduction optimization. Stronger controls: More professional, auditable processes. Strategic data: Better financial information for decision-making. Reform readiness: Head start adapting to CBS/IBS. Scalability: Regime supports sustainable growth without tax constraints.
Well-executed migration to Real Profit typically delivers significant tax reduction, improved margins through credit recovery, and Reform-ready accounting structure.
Well-executed migration to Real Profit typically delivers significant tax reduction, improved margins through credit recovery, and Reform-ready accounting structure.
Conclusion
Migrating to Real Profit is a strategic decision that can generate significant savings, but demands structured preparation. Companies that organize properly reap benefits quickly. Those that migrate without planning face chaos and may even lose money. Do not underestimate complexity. Partner with specialists and follow a preparation timeline to ensure successful transition.
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Guilherme Pagotto
Diretor Tributário
Contador, especialista em tributação empresarial e planejamento tributário estratégico. Mais de 15 anos de experiência em reforma tributária e estruturas societárias.
Consultoria Estratégica Personalizada
Análise completa do seu negócio com soluções sob medida para seus desafios específicos.