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Deadline for companies to opt for Simples Nacional starts this TuesdayPhoto by crazhny on Pexels
BusinessLisboa

Deadline for companies to opt for Simples Nacional starts this Tuesday

extra1 September 2026 at 12:55

Brazilian micro and small businesses have starting this Tuesday (the 1st) the deadline to join Simples Nacional, a simplified taxation regime intended for businesses that earn up to R$ 4.8 million per year. The enrollment period runs from September 1st to 30th, 2026.

Due to the tax reform, the Simples Nacional Managing Committee (CGSN) advanced the tax regime choice by four months. Previously, the option for Simples was made in January of each year, but now companies wishing to join the regime in 2027 must submit their request between September 1st and 30th, 2026.

The change was regulated by Resolution CGSN No. 186, dated April 9th, 2026, which incorporated into the simplified regime the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS), taxes created by the consumption tax reform.

The new rule applies exclusively to companies that are not yet Simples Nacional optants and intend to use the regime starting January 2027.

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