Simples Nacional: deadline for 2027 tax regime entry set for October 15

Micro and small enterprises in Brazil face a critical deadline of October 15, 2026, to request entry or return to the Simples Nacional tax regime for the 2027 calendar year. This deadline was extended by the Simples Nacional Management Committee (CGSN) to allow businesses more time to plan for changes brought by the national tax reform.

In addition to the regime entry, companies must navigate new rules regarding the Imposto sobre Bens e Serviços (IBS) and the Contribuição sobre Bens e Serviços (CBS). Businesses have until October 30, 2026, to decide if they will opt for the 'hybrid' model, which allows them to collect IBS and CBS through the regular regime while remaining within Simples Nacional for other taxes. This choice is particularly significant for companies selling to other businesses, as it affects tax credit generation.

Other key dates include October 30, 2026, for regularizing pending issues to ensure eligibility, and a period from November 3 to December 20, 2026, to withdraw previously made options. For the second half of 2027, a new window for choosing the IBS and CBS payment method will open from March 1 to March 31, 2027.