Simples Nacional: Tax deadlines set for 2027 regime options

The Brazilian tax authority has begun the period for micro and small enterprises to opt for the Simples Nacional regime for the 2027 calendar year. Due to adaptations following the consumption tax reform, the deadline for this selection is September 30, 2026.

For companies not currently in the regime, the application must be formalized between September 1 and September 30, 2026, to take effect on January 1, 2027. Existing participants must decide whether to include the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) within their unified Simples Nacional payment or to collect these taxes through the regular regime.