Brazil's Federal Revenue Service has moved the application deadline for the Simplified National Tax Regime to September 2026, requiring micro and small businesses to decide their tax status three months earlier than the traditional January window in response to the incoming consumption tax reform.
Brazil’s Federal Revenue Service (RFB) announced, on 19 August 2026, that companies wishing to join the Simplified National Tax Regime (Simples Nacional) must submit applications in September 2026 rather than January 2027.
The change stems from CGSN Resolution No. 186, published in the Official Gazette on 17 April 2026, which reorganises the regime’s implementation in line with the new Consumption Tax Reform framework introducing IBS and CBS.
The new schedule compresses the application window to 1–30 September 2026, though the regime’s effective date remains 1 January 2027.
Micro and small businesses that fail to apply during this window cannot enter the Simplified National Tax Regime in 2027, marking a significant shift in tax planning requirements.
What taxpayers must decide in September 2026
During the same September window, companies must select whether IBS and CBS contributions will be paid through the single Simplified National Tax Regime invoice or handled separately under the standard regime. This choice applies to January–June 2027. A second opportunity to change this arrangement arrives in March 2027 for the second half of the year. If no selection is made in September, both taxes default to the unified payment arrangement.
Companies already enrolled in the Simplified National Tax Regime need not take action to remain, provided they maintain good standing. However, the RFB advises accessing the Simplified National Tax Regime Portal in September to confirm no outstanding issues trigger automatic exclusion.
Exceptions for late registrations and MEI
A company obtaining CNPJ registration between 1 October and 31 December 2026 can elect the Simplified National Tax Regime at registration and remain enrolled for both the remainder of 2026 and all of 2027. Such companies must decide on IBS and CBS treatment upon registration, with that choice effective from January 2027.
Individual Microentrepreneurs (MEI/SIMEI) operate under unchanged rules, retaining the traditional January window for annual regime selection through the final business day of each year.
Implementation details
The change references Complementary Law No. 214/2025 and addresses what the RFB identified as longstanding operational friction: previously, firms operated through January before learning of acceptance into the Simplified National Tax Regime, creating accounting complications and requiring year-end recalculations. The revised timeline eliminates this retroactive uncertainty by fixing regime status before year-end.
Companies rejected for outstanding debts receive 30 days to resolve issues and secure entry. Those withdrawing applications submitted in September may cancel until 30 November 2026, though such cancellation is permanent and precludes reapplication for 2027 effect.
