The National Simplified Tax System Management Committee (CGSN) approved new changes to the regulations of the National Simplified Tax System with the aim of adapting the system to the changes introduced by the Consumption Tax Reform (RTC) and regulating the incorporation of the IBS and CBS into the system.<\/p>\n\n\n\n
Among the main changes is the incorporation of the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) into the rules of the Simples Nacional (Simplified National Tax Regime). The regulation now includes the new taxes in the collection under the regime, in the inspection and in the administrative tax litigation, while also promoting the adjustments resulting from the replacement of PIS and Cofins. The CBS and IBS are now expressly included in the list of taxes covered by the Simples Nacional.<\/p>\n\n\n\n
Resolutions CGSN No. 190 and No. 191 of 2026 add to the modifications already made by Resolution CGSN No. 183 of 2025, and continue the process of adapting Resolution CGSN No. 140 of 2018 to Complementary Laws No. 214 of 2025 and No. 227 of 2026. Resolution CGSN No. 190 stipulates that its amendments will generally take effect from January 1, 2027.<\/p>\n\n\n\n
New option deadlines for 2027 require attention.<\/strong><\/p>\n\n\n\n One of the most impactful operational changes is the alteration of the periods for formalizing the options for the Simples Nacional (Simplified National Tax Regime) and for collecting the CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services) under the regular regime.<\/p>\n\n\n\n What changes in practice? CBS and IBS become part of the Simples Nacional (Simplified National Tax System).<\/strong><\/p>\n\n\n\n The regulation now expressly addresses the CBS and IBS taxes in the rules for collection, auditing, and administrative litigation under the Simples Nacional regime. These taxes are now included in the list of taxes covered by the regime.<\/p>\n\n\n\n At the same time, the regulations also promote the necessary adjustments due to the replacement of PIS and Cofins by CBS.<\/p>\n\n\n\n Please note the new option deadlines for the year 2027.<\/strong><\/p>\n\n\n\n One of the most important changes concerns the periods for joining the Simples Nacional (Simplified National Tax System) and for choosing to pay the CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services) under the regular regime; that is, there are two types of options: one for joining the Simples Nacional regime and another for choosing to pay the IBS and CBS outside of the Simples Nacional.<\/p>\n\n\n\n 1. Option for the Simples Nacional (Only for those not already in the Simples Nacional)<\/strong><\/p>\n\n\n\n Taxpayers wishing to join the Simples Nacional (Simplified National Tax Regime) in January 2027 must submit their request between September 1st and 30th, 2026, for it to take effect from January 1st of the following year. Those who request this option may cancel it until November 30th of the same year.<\/p>\n\n\n\n 2. Option for the regular CBS and IBS regime for the first half of 2027<\/strong><\/p>\n\n\n\n Only those who are already part of the Simples Nacional (Simplified National Tax Regime) or who opt for Simples Nacional in September and wish to collect IBS and CBS separately. The possibility of a Simples Nacional regime with IBS and CBS under the regular regime arises. The company can remain in the Simples Nacional regime and, at the same time, collect CBS and IBS according to the rules of the regular regime. In this situation, informally known as hybrid Simples Nacional, the installments corresponding to CBS and IBS cease to be collected in the Simples Nacional Collection Document (DAS) and are calculated according to the specific rules of these taxes. Companies already opting for Simples Nacional can choose to collect CBS and IBS outside the single regime between September 1st and 30th. In other words, only companies that do not wish to collect CBS and IBS within the regime need to make this choice. The choice will be valid for the period from January to June of the following year and can be canceled until November 30th. Therefore, those who opt in September and regret it can cancel until November 30th. It should be noted that, depending on the publication date of the new CBS reference rate, the CGSN may postpone the deadline for canceling the option.<\/p>\n\n\n\n 3. Option for the regular CBS and IBS regime in the second semester.<\/strong><\/p>\n\n\n\n The option must be exercised between March 1st and 31st. This option is for those who did not opt for the regular CBS and IBS regime in the previous semester and decided to make this choice for the second semester of 2027. In this case, it will be effective from July 1st to December 31st of the same year, and can be canceled until May 31st.<\/p>\n\n\n\n 4. Continuity of the option<\/strong><\/p>\n\n\n\n Those who opt for the regular CBS and IBS regime will continue in that model in subsequent periods, unless they expressly waive this option within the deadlines defined by the regulations.<\/p>\n\n\n\n In summary:<\/p>\n\n\n\n Changes in assessment and calculation basis<\/strong><\/p>\n\n\n\n The regulation also updates several concepts used in the Simples Nacional (Brazilian simplified tax regime), including:<\/p>\n\n\n\n The rules regarding gross revenue and the tax base have also been updated.<\/p>\n\n\n\n Revenues arising from transactions involving the following are now expressly included:<\/p>\n\n\n\n Furthermore, the CBS and IBS amounts collected under the regular regime will not be included in the gross revenue considered for the purposes of the Simples Nacional (Simplified National Tax Regime).<\/p>\n\n\n\n New rule for revenue recognition<\/strong><\/p>\n\n\n\n The regulation now links revenue, for the purposes of calculating the Simples Nacional tax, to the issuance of the tax document that formalizes the transaction or the provision of services.<\/p>\n\n\n\n The rule also covers transactions for future delivery and tax documents that alter or supplement previously recorded values.<\/p>\n\n\n\n Sublimit now includes IBS<\/strong><\/p>\n\n\n\n The R$ sublimit of 3.6 million will now be considered for the purposes of collecting IBS, ICMS, and ISS within the Simples Nacional regime.<\/p>\n\n\n\n The additional limit of R$ 3.6 million for exports also remains, with the previous reference to the sub-limit of R$ 1.8 million no longer existing.<\/p>\n\n\n\n Tax audits and tax credits<\/strong><\/p>\n\n\n\n The regulation establishes specific rules for auditing related to the IBS (Brazilian VAT) and stipulates that, when there is an omission of revenue whose origin cannot be identified, the assessment must use the highest rate provided for in the regulation.<\/p>\n\n\n\n Rules were also established regarding the appropriation of ICMS, IBS, and CBS credits by purchasers in the cases provided for in Complementary Law No. 123 of 2006.<\/p>\n\n\n\n What changes for MEI (Individual Microentrepreneur)?<\/strong><\/p>\n\n\n\n Individual Microentrepreneurs (MEIs) will now have broader rules for issuing tax documents.<\/p>\n\n\n\n The new wording establishes the requirement for issuing a tax document for the sale of goods and the provision of services by the MEI (Individual Microentrepreneur).<\/p>\n\n\n\n For service provision, the nationally standardized electronic Service Invoice (NFS-e), issued free of charge, will continue to be used.<\/p>\n\n\n\n In transactions involving goods and certain transportation services, regulations stipulate the preferential and free use of the Simplified Tax Invoice (NFF).<\/p>\n\n\n\n Defis ceases to exist as a separate declaration.<\/strong><\/p>\n\n\n\n Another simplification measure is the incorporation of socioeconomic and fiscal information directly into PGDAS-D.<\/p>\n\n\n\n The information must be provided once a year, between January and March, within the system itself. With this, the Declaration of Socioeconomic and Fiscal Information (Defis) ceases to be a separate obligation.<\/p>\n\n\n\n What should companies be looking out for right now?<\/strong><\/p>\n\n\n\n These changes require special attention from micro-enterprises, small businesses, individual micro-entrepreneurs (MEIs), accountants, and other professionals who advise taxpayers, especially regarding:<\/p>\n\n\n\n\n
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