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Simples Nacional: New deadlines set for 2027 tax reform adaptation
The Simples Nacional Management Committee (CGSN) has extended the deadlines for micro and small enterprises to adapt to Brazil's consumption tax reform. Following discussions with the Federal Accounting Council and Sebrae, the deadline for companies to request entry into the Simples Nacional regime for 2027 has been moved to October 15, 2026.
Under the new regulations, companies already in the regime have until October 30, 2026, to decide whether they will continue to pay the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS) through the unified Simples Nacional guide (DAS) or opt for the regular tax regime for the first half of 2027. This hybrid model allows businesses to remain in Simples Nacional for other taxes while handling IBS and CBS separately.
Data from the Federal Revenue Service indicates significant activity, with 817,461 requests for the hybrid model recorded by September 30, representing approximately 11.6% of all Simples Nacional companies. The transition aims to integrate the new IBS and CBS taxes into the existing simplified structure, replacing PIS and Cofins. Companies have until October 30, 2026, to regularize any fiscal pending issues that might prevent their entry into the regime.
Entities
Brasil · Comitê Gestor do Simples Nacional · Conselho Federal de Contabilidade · Receita Federal · Sebrae · Simples Nacional
Claims
What the coverage asserts, and how many sources carry each claim.
- [○ 1 SOURCE] The Federal Revenue Service recorded 370,553 requests for Simples Nacional entry and 586,675 requests for regular IBS/CBS collection. portalrbn.com.br
- [○ 1 SOURCE] Hybrid Simples requests (regular IBS/CBS collection) reached 817,461, representing approximately 11.6% of all Simples Nacional companies. convergenciadigital.com.br
- [● 8 SOURCES] The Simples Nacional regime applies to companies with an annual revenue of up to R$ 4.8 million. diariodecampogrande.com.br · esportenaredemt.com.br · redacaomt.com.br · diariodosudoeste.com.br · eurio.com.br · +3 more
- [● 9 SOURCES] Companies already in Simples Nacional have until October 30, 2026, to choose to pay IBS and CBS through the regular tax regime for the first half of 2027. diariodecampogrande.com.br · esportenaredemt.com.br · www.horaagha.com.br · diariodosudoeste.com.br · redacaomt.com.br · +4 more
- [● 9 SOURCES] The CGSN extended the deadline for companies to request entry into the Simples Nacional regime for 2027. diariodecampogrande.com.br · esportenaredemt.com.br · www.horaagha.com.br · redacaomt.com.br · diariodosudoeste.com.br · +4 more
- [DISPUTED] The deadline to request Simples Nacional entry for 2027 is now October 15, 2026. diariodecampogrande.com.br · esportenaredemt.com.br · www.horaagha.com.br · redacaomt.com.br · diariodosudoeste.com.br · +4 more
- [● 6 SOURCES] The Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) will be integrated into the Simples Nacional tax regime. www.jornaldoestadodorio.com.br · diariodecampogrande.com.br · esportenaredemt.com.br · redacaomt.com.br · destakjornal.com.br · +1 more
- [○ 1 SOURCE] Regulations clarify that the ICMS incident on an operation includes amounts withheld via tax substitution in previous operations. conjur.com.br
- [○ 1 SOURCE] Under LC 214/2025, the ICMS amount incident on an operation is excluded from the calculation base of IBS and CBS. conjur.com.br
- [○ 1 SOURCE] To enter Simples Nacional in January 2027, companies must apply by September 30, 2026. www.jornaldoestadodorio.com.br
- [○ 1 SOURCE] The CGSN approved changes to Simples Nacional via resolutions 190 and 191 of 2026 to align with the Consumption Tax Reform. www.jornaldoestadodorio.com.br