Simples Nacional: Brazil sets deadline for 2027 tax regime entry

Companies in Brazil must submit their requests to join or re-enter the Simples Nacional tax regime for the 2027 calendar year by September 30, 2026. This deadline follows changes established by Complementary Law 214, which requires existing companies to make their selection in September of the year preceding the regime's implementation.

As of September 18, 2023, the Receita Federal reported 181,172 requests for Simples Nacional, though 66% of these were initially denied. Companies with denied requests have a 30-day window to regularize fiscal pendencies.

Additionally, businesses must decide how they will collect the new Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS) starting in 2027. Options include a “pure” model, where taxes are paid via the single Simples guide, or a “hybrid” model, where they are collected separately through the regular regime to facilitate tax credits for corporate clients.