- New regulation sets deadlines for opting into or out of Simples Nacional for 2027, with applications open September 1–30, 2026, and cancellation allowed until November 30, 2026.
- Companies have 30 days to fix rejected Simples Nacional applications.
- From 2027, Simples Nacional companies can choose to pay IBS and CBS taxes under the regular regime, allowing separate tax payments and generation of tax credits.
- This option is especially beneficial for B2B companies, as it enables issuing invoices with full tax credits.
- For 2027, the regular IBS/CBS regime is only available for January–June; start-ups opened October–December 2026 can choose their regime at registration, with similar transitional rules.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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