The deadline for micro and small businesses to opt for the Simples Nacional tax regime for the 2027 calendar year, and also for companies already opting for the regime, or those that will opt for it, to choose how they will collect the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS), is September 30th.
Companies wishing to join the Simples Nacional tax regime in 2027
Companies that are not currently enrolled in the Simples Nacional tax regime and wish to join next year must submit their request by September 30, 2026. If approved, it will take effect from January 1, 2027.
It is essential for the applicant to verify beforehand the existence of any outstanding registration or tax issues that may prevent entry into the program.
Companies already opting for the Simples Nacional (Simplified National Tax Regime)
Companies already enrolled in the Simples Nacional (Brazilian simplified tax regime) do not need to make a new selection to remain in the regime, unless there is a record of future exclusion in their registration.
However, the applicant must assess whether they wish to maintain the CBS and IBS within the unified collection of the Simples Nacional or whether they prefer to collect these taxes under the regular regime.
Understand the options: "pure" and "hybrid" Simples Nacional (Brazilian simplified tax regime).“
With the arrival of CBS and IBS, a new possibility arises for companies opting for the Simples Nacional tax regime.
"Pure" Simples Nacional“
In this model, the company continues to collect all taxes covered by the regime in the single payment slip of the Simples Nacional, including CBS and IBS.
If the company does not exercise any specific option in September, this will be the system applicable in the first half of 2027.
Simples Nacional “hybrid”
The company remains enrolled in the Simples Nacional (Simplified National Tax Regime) for other taxes, but chooses to collect CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services) under the regular regime, outside of the single payment slip.
This alternative can be especially relevant for companies that conduct transactions with other legal entities and wish to enable their clients to make broader use of credit. The assessment should consider the specific characteristics of each business.
Attention: the decision takes effect for the first half of 2027.
The choice made in September 2026 regarding CBS and IBS will take effect between January and June 2027. If the taxpayer does not opt for the regular regime during this period, the new taxes will remain included in the Simples Nacional (Simplified National Tax Regime).
The regulation also provides for a new opportunity to opt in in March 2027, with effects for the second half of that year.
Possibility of withdrawal
The legislation provides the opportunity to cancel both options, that is, opting for the Simples Nacional (Simplified National Tax Regime) and the "hybrid" tax regime, until November 30th, should the taxpayer regret one or both choices.
Companies in their initial stages of operation
For companies whose registration with the CNPJ (Brazilian National Registry of Legal Entities) occurs between October 1st and December 31st, 2026, the legislation provides for specific treatment.
In these cases, the option for the Simples Nacional tax regime chosen when opening the company will have effects for both the remaining period of 2026 and the entire year of 2027.
MEI
For sole proprietors, the deadline remains unchanged! The application period to become or remain a MEI (Individual Microentrepreneur) remains in January. There is also no option for a regular or hybrid tax regime regarding CBS and IBS.
Legal basis
– Complementary Law No. 214, of 2025.
– CGSN Resolution No. 186, of 2026.
– CGSN Resolutions No. 190 and No. 191, of 2026.