Micro and small business owners need to pay attention. The deadline for choosing the tax regime that will come into force in January, with the tax reform, ends this Friday (30).
Businesses that wish to collect the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS) under the regular regime will have until this Friday to register the option.
Those who do not make the choice will continue to pay under the simplified regime, which has a variable rate depending on the type and size of business that is subsequently divided into different taxes.
This Friday also ends the deadline for companies to regularize the pending issues that prevented them from joining Simples Nacional. The period for opting for the regime ended on the 15th.
Simples Nacional is a simplified taxation regime for those who earn up to R$4.8 million per year. Because of the new tax system, the Simples Nacional Management Committee (CGSN) anticipated the choice of the tax regime. Until then, the option for Simples was made in January of each year.
The deadline would end on September 30th, but, after dialogue with the Federal Accounting Council and the Brazilian Micro and Small Business Support Service (Sebrae), the CGSN extended the deadline to October 15th.
The new deadline was regulated by a CGSN resolution published at the end of September. The rules incorporated 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 companies have from November 3rd to December 20th to give up their options. The deadline is valid both to reverse the inclusion in Simples and to cancel the collection of IBS and CBS from 2027.
What changes
The new rule applies to companies that have not yet opted for Simples Nacional and want to use the regime from January 2027.
The new deadlines are:
September 1st to October 15th, 2026: period to request the option for Simples Nacional for 2027;
September 1st to October 30th, 2026: choice of the regular CBS and IBS regime for the first half of 2027;
October 30, 2026: regularization of pending issues that prevented the option for Simples Nacional;
November 3rd to December 20th, 2026: deadline to give up options.
The following dates are maintained:
January 1, 2027: beginning of the option’s effects;
March 1st to 31st, 2027: new opportunity to choose to pay IBS and CBS under the regular regime, with effect in the second semester.
Created due to the transition to the new tax system, the change seeks to give companies more predictability 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 Simples Nacional and, simultaneously, choose to pay these two taxes under the regular regime.
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 semester, with IBS and CBS within the Simples system.
The decision may be reviewed in March 2027, with effect for the second semester.
The choice can have an impact especially for companies that sell to other companies, due to the possibility of generating and using tax credits.
Therefore, the evaluation of the regime should not only consider the tax rate. Factors such as:
customer profile;
supply chain;
possibility of generating and using credits;
price formation;
impact of new taxes on financial flow.
optants
Those who are already in Simples Nacional, as a rule, do not need to request to remain in the regime again.
Even so, it is recommended to check the company's tax situation in September this year, to identify any pending issues or exclusions for 2027.
Companies that remain in Simples 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 the choice within the established deadline.
Opening of companies
Companies opened between October 1st and December 31st, 2026 will have a specific rule.
In this case, the option for Simples Nacional made when registering the CNPJ will take effect both for the remaining period of 2026 and for the entire year 2027.
The choice related to IBS and CBS under the regular regime can also be made when opening the company, with effect from January 2027.
If the entrepreneur does not want to remain in Simples in 2027, he can request exclusion by choice until the last day of 2026.
Withdrawal
The anticipation of the option also created a possibility of withdrawal.
Anyone who placed an order before October 15th will be able to cancel their request until November 30th, 2026.
Cancellation, however, will be irreversible. This means that, after giving up, the company will not be able to make a new option to take effect in 2027.
Anticipation also allows any pending issues to be identified before the start of the year. In case of rejection due to problems that can be rectified, the company will have time to correct the situation.
MEI rule
The change does not alter the calendar for opting for Simei, a system applicable to Individual Microentrepreneurs (MEI).
For MEI, the option for Simei continues to be made in January of each year, until the last business day of the month.
Therefore, the anticipation for September should not be confused with the specific rules applicable to individual microentrepreneurs.
national NFS-e
Another change announced by the CGSN involves the issuance of the electronic Service Invoice (NFS-e) at the national issuer.
The obligation for companies opting for Simples Nacional was postponed from September 1st to November 1st, 2026.
The postponement seeks to give more time for municipalities and companies to carry out technological and operational adaptations.
Among the recommended measures are:
test the issuance of notes;
verify integration with management systems;
check the parameterization of tax data;
prepare internal procedures before the obligation begins.
The regulation also changes the way in which fiscal and socioeconomic information is provided.
The Declaration of Socioeconomic and Tax Information (Defis) will no longer be presented as a separate declaration. The information will be incorporated into the Simples Nacional Collection Document Generator Program – Declaratory (PGDAS-D), with annual delivery from January to March.
The change is part of the adaptation of Simples Nacional to the new tax model.
Planning
With September focusing on relevant decisions for next year, experts recommend that companies and accountants anticipate tax analysis.
The choice between keeping IBS and CBS in Simples or collecting them under the regular regime can produce different effects depending on the sector, suppliers and customer profile.
Therefore, before formalizing the option, the recommendation is that micro and small companies simulate both scenarios, in addition to reviewing the systems, issuing invoices and planning cash for 2027.
