Brazil opens a September window for Simples Nacional companies to choose how they pay CBS and IBS in 2027
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- Brazil
- Tax
- CBS/IBS (VAT)
- Change type
- Compliance
- Status
- Enacted
- Impact
- Action required
- Announced
- 12 August 2026
- Effective
- 1 January 2027
- Authority
- Receita Federal do Brasil
- Systems
- ERP, Invoicing, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Every company already in the Simples Nacional regime, and every company intending to join it with effect from January 2027. The election determines whether CBS and IBS are collected inside the single unified Simples payment or separately under the regular regime for the whole of 2027, so it reaches finance, billing and ERP tax configuration rather than only the tax return. Businesses selling B2B to buyers who need recoverable tax are the most affected by the choice.
The election window is open from 1 to 30 September 2026 and closes inside this quarter. Simples Nacional companies must choose, for 2027, between the pure-Simples model (CBS and IBS collected inside the unified Simples payment) and the hybrid model (CBS and IBS collected separately under the regular regime). Businesses joining Simples Nacional for January 2027 must also file in the same window. An election may be cancelled up to 30 November 2026.
ERPInvoicingTax engineReporting
Brazil's Comitê Gestor do Simples Nacional approved Resolutions CGSN No. 190 and No. 191, both dated 12 August 2026, incorporating CBS and IBS into the Simples Nacional rules and establishing an election window from 1 to 30 September 2026. In that window a company chooses, for 2027, between collecting CBS and IBS inside the unified Simples Nacional payment and collecting them separately under the regular regime. Companies seeking to join Simples Nacional from January 2027 must file in the same window. The elected model and any new membership take effect on 1 January 2027, and an election may be cancelled up to 30 November 2026. Legal basis: Lei Complementar No. 214 of 2025 and Resolução CGSN No. 186 of 2026.
What changed in detail
The Comitê Gestor do Simples Nacional approved Resolutions CGSN No. 190 and No. 191, both dated 12 August 2026, updating the Simples Nacional rules for Brazil’s consumption tax reform and setting the timetable for 2027.
Two separate things happen in the same 1-30 September 2026 window:
- Model election. A Simples Nacional company chooses, for 2027, between the pure model — CBS and IBS collected within the single unified Simples Nacional payment — and the hybrid model, in which the other Simples taxes stay unified but CBS and IBS are collected separately under the regular regime.
- Regime entry. A company wishing to join Simples Nacional with effect from January 2027 must file its request in the same window.
Both the elected model and any new membership take effect on 1 January 2027. An election made in September can be cancelled up to 30 November 2026.
The legal basis is Complementary Law No. 214 of 2025, as carried into the Simples Nacional rules by Resolution CGSN No. 186 of 2026.
What it means
This is one of the rare items whose deadline falls inside the month it is reported in, and it is a genuine choice rather than a filing formality.
The hybrid model puts CBS and IBS onto the regular regime’s credit mechanics. For a Simples company selling to VAT-registered business customers, that is what lets the buyer recover the tax — which can matter more to competitiveness than the simplicity of a single payment. For a company selling mostly to consumers, the pure model is usually the lighter option.
The 30 November cancellation right is the safety net, but it does not extend the 30 September deadline to make the election in the first place.
Proof
As empresas que atualmente não são optantes pelo Simples Nacional e desejam aderir ao regime em 2027, devem formalizar a solicitação entre 1º e 30 de setembro de 2026.Companies that are not currently Simples Nacional taxpayers and wish to join the regime in 2027 must formalise the request between 1 and 30 September 2026.
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