Companies enrolled in Simples Nacional operating in e-commerce have between September 1st and 30th, 2026 to decide whether to collect the two new taxes from the Tax Reform, the IBS (Imposto sobre Bens e Serviços) and the CBS (Contribuição sobre Bens e Serviços), within the single Simples Nacional guide or under the regular regime rules, a model known as hybrid Simples. The decision window was established by Resolution CGSN No. 186/2026 and detailed by Resolution CGSN No. 190/2026, published in an extra edition of the Official Gazette on August 10th.
The option is semi-annual and must be formalized in the Simples Nacional Portal, taking effect from January 1st, 2027. Companies that make no choice remain in the default model, with IBS and CBS collected within the DAS (Documento de Arrecadação do Simples Nacional). The next opportunity to change the option will only open in March 2027 and will apply only to the second half of that year.
Those who opt for hybrid Simples in September may go back and return to the default model until the last day of November 2026. Eduardo Sampaio, CEO of ContabilizaEcom, an accounting firm specialized in e-commerce that was born within an e-commerce operation, commented on the situation, although the full statement was not included in the available excerpt.
