O Simples Nacional foi constituido pela Lei Complementar no 123/2006, consistindo em uma forma simplificada de tributacao que tem como base de calculo a receita bruta, sendo irretratavel para todo ano-calendario apos a escolha do regime de tributacao. Para se enquadrar no Simples Nacional as empresas devem estar classificadas dentro das seguintes definicoes: Empresas de Pequeno Porte, Microempresas ou Microempreendedor Individual. Esse artigo tem como foco o regime de tributacao do Simples Nacional demonstrando as mudancas que entrarao em vigor a partir de 01 de janeiro de 2018, dentre elas a elevacao do limite da receita bruta, o ingresso de algumas atividades que nao podiam optar pelo Simples Nacional , o parcelamento de divida ativa, a figura do investidor anjo para a economia brasileira e as alteracoes das tabelas. A pesquisa foi realizada atraves de revisao bibliografica, onde os resultados obtidos no trabalho informam que o contador deve acompanhar as mudancas na Lei, para orientar as empresas pelo qual presta servicos. Palavras-chave : Tributacao; Mudancas; Simples Nacional. . The brazilian sign language as a means of accessibility and inclusion of the deaf subject ABSTRACT: The National Simple was constituted by Complementary Law 123/2006, consisting of a simplified form of taxation that is based on gross revenue and is irreversible for each calendar year, after the choice of the taxation regime. In order to fall within the National Simples companies must be classified within the following definitions: small companies, micro or individual microentrepreneur. This article focuses on the Simples Nacional taxation regime, demonstrating the changes that will come into effect as of January 1, 2018, among them the increase in the gross revenue limit, the entry of some activities that could not opt for the National Simple , The active debt installment, the angel investor figure for the Brazilian economy and the table changes. The research was carried out through a bibliographic review, where the results obtained in the work report that the accountant must follow the changes in the Law, to guide the companies for which he provides services. ­­ Keywords: Taxation, Changes, Simple National.