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Brazil Tax Reform: Deadlines for Simples Nacional and CBS/IBS Options
Micro and small businesses in Brazil face critical deadlines this week regarding the country's tax reform. By Friday, October 30, companies must choose whether to collect the new Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS) through the regular tax regime or remain within the simplified Simples Nacional system.
Additionally, October 30 marks the final deadline for businesses to regularize fiscal pendencies that would otherwise prevent them from entering the Simples Nacional regime for 2027. The Simples Nacional is a simplified taxation model for businesses with annual revenues up to R$ 4.8 million.
Experts suggest that the choice between regimes is strategic, particularly for B2B companies, as the regular regime allows for the generation and utilization of tax credits. A subsequent period from November 3 to December 20, 2026, will allow companies to withdraw their chosen options.
Separately, the transition process continues at the federal level. The Federal Revenue Service has submitted calculations for the reference rate of the CBS to the Federal Court of Accounts (TCU), which is expected to send projections to the Senate by the end of October. The CBS is set to replace PIS and Cofins starting January 1, 2027.
Entities
Brazil · Comitê Gestor do Simples Nacional · Fenacon · Lages · Rio de Janeiro · Sebrae · Senado Federal · Simples Nacional · Tribunal de Contas da União
Claims
What the coverage asserts, and how many sources carry each claim.
- [○ 1 SOURCE] Rio de Janeiro is expected to benefit from the tax reform due to its high consumption-to-production ratio. valor.globo.com
- [● 14 SOURCES] Companies can withdraw their tax regime options between November 3 and December 20, 2026. spnpb.com.br · brasilemfolhas.com.br · jornalenoticias.com.br · gazeta24h.com · nossametropole.com.br · +9 more
- [○ 1 SOURCE] The CBS will replace PIS and Cofins starting January 1, 2027. www.contabeis.com.br
- [● 16 SOURCES] October 30 is also the deadline to regularize pendencies for Simples Nacional entry. spnpb.com.br · brasilemfolhas.com.br · fatopaulista.com.br · gazeta24h.com · jornalenoticias.com.br · +11 more
- [● 16 SOURCES] The deadline for choosing the IBS and CBS regular regime is Friday, October 30. spnpb.com.br · brasilemfolhas.com.br · fatopaulista.com.br · gazeta24h.com · jornalenoticias.com.br · +11 more
- [● 14 SOURCES] The Simples Nacional regime applies to companies with annual revenue up to R$ 4.8 million. spnpb.com.br · brasilemfolhas.com.br · jornalenoticias.com.br · gazeta24h.com · nossametropole.com.br · +9 more
- [○ 1 SOURCE] The TCU is expected to send CBS reference rate calculations to the Senate by the end of October. www.contabeis.com.br
- [○ 1 SOURCE] Lages is hosting a free workshop to guide MEIs and small businesses on the tax reform. clmais.com.br