Simples Nacional: 2027 tax regime deadline moved to September

Micro and small enterprises in Brazil have until September 30, 2026, to opt into the Simples Nacional tax regime for the 2027 calendar year. This deadline has been moved forward from the traditional January window due to changes introduced by the national tax reform.

Under the new rules established by the Comitê Gestor do Simples Nacional (CGSN), companies must decide how they will handle the new Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS). Businesses can choose to keep these taxes within the unified Simples Nacional collection document (DAS) or opt for a “hybrid” model. In the hybrid model, companies remain in the Simples Nacional for other taxes but collect IBS and CBS separately under the regular regime, which may allow for better tax credit generation for B2B transactions.

The decision made in September 2026 will apply to the first half of 2027. A second opportunity to adjust the collection method for the second half of the year will be available in March 2027. The early deadline is intended to provide companies with more time to regularize fiscal pendencies, such as debts related to ICMS or IPVA, before entering the regime.