- Brazil’s Simples Nacional regime will include the new CBS and IBS taxes in its tax base.
- CBS and IBS are set to replace PIS and Cofins starting next year.
- Taxpayers may choose to pay CBS and IBS outside Simples Nacional by opting into the regular regime.
- For a January 2027 start, the election window is September 1–30, 2026, and it can be canceled by November 30, 2026.
Source: regfollower.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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