Simples Nacional: IBS and CBS Inside or Outside DASPhoto by Alex Mellado on Pexels
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Simples Nacional: IBS and CBS Inside or Outside DAS

oglobo28 August 2026 at 18:10

The Tax Reform brought a new decision for micro and small businesses enrolled in Simples Nacional: from 2027, they can choose how to calculate and collect IBS and CBS, the new consumption taxes.

In practice, there will be two paths. The company may keep IBS and CBS within the Simples Nacional system, with collection through the Simples Nacional Collection Document (DAS), or it may opt to calculate and collect these two taxes separately, according to the rules of the so-called regular regime.

However, this does not mean the company will leave Simples Nacional. According to Gabriela Arantes, a lawyer at Legal Lab, the company can continue being enrolled in Simples Nacional and choose to remove only IBS and CBS from the unified system, keeping the other taxes collected according to Simples rules.

This possibility is provided for in art. 146, §§ 2nd and 3rd, of the Federal Constitution.

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