Businesses that wish to collect the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS) under the regular regime have until Friday to register the option.Those who do not make the choice will continue to collect under the simplified regime, which has a variable rate based on the type and size of the business, subsequently allocated across various taxes.
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The Simple National is a simplified taxation regime for those who generate up to R$ 4.8 million in revenue annually. Due to the new tax system, the National Simple National Management Committee (CGSN) has anticipated the choice of the taxation regime.
Companies that wish to join the regime in 2027 must make the request by October 30th.Until then, the option for Simple was carried out in January of each year.
The deadline would have ended on September 30th, but after dialogue with the Federal Council of Accounting and the Brazilian Service of Support for Micro and Small Businesses (Sebrae), the CGSN extended the deadline to October 15th.The new deadline was regulated by a CGSN resolution.The previous deadline of September 30th was postponed.
The new deadline of October 15th was established.The new deadline is governed by a CGSN resolution.Edited at the end of September. The regulations incorporate into the simplified regime the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS), taxes created by the tax reform on consumption.
Micro and small businesses have from November 3 to December 20 to opt out of the options.The deadline is valid to reverse inclusion in Simples as well as to cancel the collection of IBS and CBS from 2027.
What changes
The new rule applies to companies that are not yet optants for the National Simples System and want to use the regime starting in January 2027.
The new deadlines are:
- September 1 to October 15, 2026: period to request the option for the National Simples for 2027;
- September 1 to October 30, 2026: choice of the regular regime for CBS and IBS for the first semester of 2027.
- October 30, 2026: regularization of outstanding issues that have prevented the option for the Simplified National System;
- November 3 to December 20, 2026: deadline to give up the options;
The following dates are maintained:
- January 1, 2027: the effects of the option begin;
- March 1 to 31, 2027: a new opportunity to choose the collection of IBS and CBS under the regular regime, with effects in the second semester;
Created due to the transition to the new tax system, the amendment aims to provide more predictability to companies before the start of the calendar year;
IBS and CBS;
Another change involves the way IBS and CBS are collected. The company can remain in the Simplified National System and, simultaneously, opt for the regular collection of these two taxes.
For the first half of 2027, the choice should have been made in September, valid from January to June.
Those who did not opt for the regular regime during this period will remain, in the first half, with IBS and CBS within the Simples system.
The decision can be reviewed in March 2027, with effects for the second half.
The choice may have a particularly significant impact on companies that sell to other companies, due to the possibility of generating and utilizing tax credits.
Therefore, the evaluation of the regime should not consider only the rate. Other factors, such as:
- customer profile;
- supplier chain;
- possibility of generating and utilizing credits;
- Price formation
- Impact of new taxes on financial flow
Optants
Those already in the Simple National System, as a rule, do not need to request permanence in the regime again.
Nevertheless,it is recommended to check the company's fiscal situation in September of this yearto identify any potential pending issues or exclusions for 2027.
Companies that remain in the Simple System and do not want to collect IBS and CBS under the regular regime will not need to make a new option.
Anyone who wants to remove these two taxes from the Simples system must formalize their choice within the established deadline.
Opening
Companies opened between October 1st and December 31st, 2026, will have a specific rule.
In this case, the choice to join the Simples National system made at the time of CNPJ registration will produce effects for the remaining period of 2026 and for the entire year of 2027.
The selection related to IBS and CBS under the regular regime can also be made at the company's opening, with effects from January 2027.
If the entrepreneur does not want to remain in Simples in 2027, they can request exclusion by choice until the last day of 2026.
Abandonment
The anticipatory choice also created a possibility of abandonment.
Those who make the request by October 15th can cancel the application until November 30th, 2026.
However, the cancellation is irreversible. This means that after surrendering, the company cannot make a new option to take effect in 2027.
The advance also allows any pending issues to be identified before the start of the year. In case of rejection due to problems that can be regularized, the company will have a deadline to correct the situation.
MEI Rule
The change does not alter the calendar for opting into the Simei system, applicable to Individual Microentrepreneurs (MEI).
For MEI, the option for Simei continues to be made in January of each year, until the last working day of the month.
Therefore, the advance to September should not be confused with the specific rules applicable to individual microentrepreneurs.
National NFS-e
Another change announced by CGSN involves the issuance of the Electronic Service Tax Note (NFS-e) on the national issuer.
The obligation for companies opting for the Simplified National System (Simples Nacional) has been postponed from September 1st to November 1st, 2026.
The delay aims to provide more time for municipalities and companies to make technological and operational adjustments.
Among the recommended measures are:
- testing the issuance of the notes;
- verifying the integration with management systems;
- checking the parameterization of fiscal data;
- preparing internal procedures before the start of the obligation.
Regulation also changes the way fiscal and socio-economic information is provided.
The Declaration of Socio-Economic and Fiscal Information (Defis) will no longer be submitted as a separate declaration. The information will be incorporated into the Program Generator of the National Simple Tax Collection Document - Declaratory (PGDAS-D), with annual submission from January to March.
The change is part of the adaptation of the National Simple Tax to the new tax model.
Planning
With September concentrating relevant decisions for the next year, experts recommend that companies and accountants anticipate the tax analysis.
The choice between keeping IBS and CBS in the Simple System or collecting them under the regular regime can produce different effects depending on the sector, suppliers, and client profile.
Therefore, before formalizing the option,the recommendation is for micro and small businesses to simulate both scenarios.In addition to reviewing systems, issuing invoices, and planning the cash flow for 2027.