Simples Nacional deadline extended to October 15, 2026

The deadline for companies intending to enter or return to the Simples Nacional regime in 2027 has been extended to October 15, 2026. This extension, established by Resolution CGSN No. 194, aims to provide more time for businesses to navigate changes brought about by the ongoing tax reform.

Separate from the Simples Nacional enrollment, companies have until October 30 to choose whether to collect the Imposto sobre Bens e Serviços (IBS) and the Contribuição Social sobre Bens e Serviços (CBS) under the regular regime. These two procedures serve different purposes: one determines the company's classification within the Simples regime, while the other defines how these specific taxes from the reform are calculated and paid.

To support this transition, organizations like Firjan Serrana are hosting educational events to guide entrepreneurs and managers through the new fiscal rules. The tax reform will gradually integrate IBS and CBS into the Simples Nacional unified payment guide (DAS), replacing existing taxes like ICMS, ISS, PIS, and Cofins, with full implementation expected by 2033.