Brazil’s Federal Revenue Service has set 15 October 2026 as the final deadline for businesses to apply for the Simplified National Tax System for fiscal year 2027, while eligible enterprises with outstanding tax or registration issues have until 30 October 2026 to resolve them.
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 13 October 2026 that it has set 15 October 2026 as the final deadline for businesses to apply for the Simplified National Tax System (Simples Nacional).
Applications received after this date will not be processed for fiscal year 2027.
Many micro and small enterprises that qualify for the regime have not yet submitted applications.
The Federal Revenue Service notes that eligible businesses must complete enrollment within the established timeframe to participate in 2027.
Businesses with outstanding tax or registration issues have until 30 October 2026 to resolve them. This two-week extension allows companies to clear their records after the enrollment deadline passes.
Earlier, Brazil’s tax authority announced on 1 September 2026 that small and micro-enterprises must decide by 30 September 2026 whether to join the Simplified National Tax System for 2027.
