Finance

Simples ou Real?

A 90-minute, 4-round advanced Express simulation on choosing a growing Brazilian SME's tax regime, for accounting, administration and economics programmes and for SME controllers and accountants.

4 rounds Executive English, Español

Preview

About this simulation

A 90-minute, 4-round advanced Express simulation on choosing a growing Brazilian SME's tax regime, for accounting, administration and economics programmes and for SME controllers and accountants.

Nuvem Serrana Tecnologia (a fictional software house in Santa Catarina selling a production-management system to industrial companies, in the Simples Nacional, Anexo V, with PJ developers): as its first controller you run 2027, the first year of the CBS, quarter by quarter.

Round by round you elect the 2027 regime (Simples, the hybrid CBS option, Lucro Presumido or Lucro Real) and price the renewals, decide the payroll structure and a large B2B contract, choose how to deliver it and what the books must support, and close the year with the R&D and the 2028 plan.

Each quarter is scored on the partners' result after all taxes, the total tax burden, the estimated labour and tax contingency, the clients' index and revenue; splitting the contract into a second company, or selling renewals without an invoice, caps the score. Portuguese (Brazil) with Spanish and English.

Who it is for

An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.

How a session runs

  1. The instructor creates a session from the Eureka dashboard and invites the participants.
  2. Participants play 4 rounds. In each one they submit their decisions and the simulation calculates the results.
  3. The simulation can be run in English, Español.
  4. The instructor follows each participant's progress and results from the dashboard, and uses the class results for the debrief.

Decisions participants make

The decisions participants make during the simulation:

  • O regime de 2027
  • O preço das renovações de 2027
  • A estrutura da folha
  • O contrato da Vale Forte
  • Como entregar o contrato
  • Os livros
  • O novo módulo (P&D)
  • O fechamento e 2028

What participants track

What participants follow on screen as the rounds go by:

  • Rodada 1 — Segunda-feira, 26 de outubro de 2026: o regime e o preço de 2027
  • Rodada 2 — Segunda-feira, 5 de abril de 2027: a folha e o contrato
  • Rodada 3 — Segunda-feira, 5 de julho de 2027: a equipe e os livros
  • Rodada 4 — Segunda-feira, 4 de outubro de 2027: a P&D e o fechamento

Ready to use Simples ou Real? with your students?

Contact us and we'll set you up with a free trial session.

Contact us