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Simples Nacional: Deadlines extended for 2027 tax regime options
The Comitê Gestor do Simples Nacional (CGSN) has extended deadlines for micro and small businesses to adapt to Brazil's consumption tax reform. Following discussions with Sebrae and the Federal Council of Accounting, the deadline for companies to opt into the Simples Nacional regime for 2027 has been moved to October 15, 2026.
Additionally, businesses already within the Simples Nacional must decide how to collect the new Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS). They can choose the traditional unified model or a 'hybrid' model, where these two taxes are paid via the regular regime to allow for better tax credit utilization. The deadline for this choice is October 30, 2026.
Companies that face initial rejection due to fiscal or registration issues have until October 30, 2026, to regularize their status. A window to cancel these tax regime options will be available from November 3 to December 20, 2026. These changes aim to provide greater predictability as the new tax system begins to take effect on January 1, 2027.
Entities
Brasil · Brazil · CBS · Comitê Gestor do Simples Nacional · Confederação Nacional da Indústria · Conselho Federal de Contabilidade · Federal Revenue Service · IBS · Receita Federal · Sebrae · Simples Nacional
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 5 SOURCES] The decision regarding the collection method for IBS and CBS will take effect starting January 1, 2027. ndmais.com.br · portalrbv.com.br · portalbnu.com.br · mshoje.com.br · noticiaexata.com.br
- [○ 1 SOURCE] The Simei enrollment period remains in January, unlike the Simples Nacional option which moved to September due to tax reform.
- [● 6 SOURCES] Companies already in the Simples Nacional must decide by September 30 whether to collect IBS and CBS through the unified DAS guide or via the regular regime. ndmais.com.br · jovempan.com.br · jornal.usp.br · portalrbv.com.br · portalbnu.com.br · +1 more
- [DISPUTED] The deadline for micro and small businesses to formalize their return to the Simples Nacional regime ends on Wednesday, September 30. diariopb.com.br · ndmais.com.br · portalrbv.com.br
- [○ 1 SOURCE] The Federal Revenue Service has registered over 776,000 requests for Simples Nacional or regular regime options from small businesses. www.brasil247.com
- [● 5 SOURCES] The deadline for companies to regularize pending issues that led to the denial of Simples Nacional entry is October 30, 2026. ndmais.com.br · portalbnu.com.br · mshoje.com.br · esportenaredemt.com.br · portonoticias.com.br
- [DISPUTED] The Federal Revenue Service has registered over 776,000 requests for Simples Nacional or regular regime options. www.brasil247.com · noticiaexata.com.br
- [● 14 SOURCES] Companies can choose to pay IBS and CBS through the regular regime instead of the unified Simples Nacional guide. istoe.com.br · jornal.usp.br · jovempan.com.br · ndmais.com.br · portalrbv.com.br · +8 more
- [● 20 SOURCES] Companies denied entry to Simples Nacional have until October 30, 2026, to regularize pending issues. ndmais.com.br · portalbnu.com.br · mshoje.com.br · noticiaexata.com.br · imprensapublica.com.br · +15 more
- [● 10 SOURCES] The Simples Nacional option deadline was moved to September due to the Tax Reform. diariopb.com.br · www.brasil247.com · portalbnu.com.br · aciub.com.br · mshoje.com.br · +2 more
- [● 15 SOURCES] The deadline for micro and small businesses to opt into the Simples Nacional for 2027 is October 15, 2026. diariopb.com.br · istoe.com.br · jornal.usp.br · jovempan.com.br · ndmais.com.br · +7 more
- [● 4 SOURCES] The decision to pay IBS and CBS via the regular regime will be valid for the first half of 2027. istoe.com.br · ndmais.com.br · portalbnu.com.br · mshoje.com.br