- Brazil’s Federal Revenue Office set 2026 deadlines for businesses to make tax elections for 2027 under the reform, covering Simples Nacional and the new IBS/CBS taxes.
- Micro and small companies can opt from 1–30 September 2026 for Simples Nacional or choose how IBS/CBS will be collected in the first half of 2027.
- Two collection models are available: pure (included in the unified Simples Nacional payment) and hybrid (separate collection under the regular regime, allowing customer tax credits).
- The chosen model applies from 1 January 2027, and elections can be canceled until 30 November 2026.
- Special rules apply to companies registered with the CNPJ between 1 October and 31 December 2026.
Source: globalvatcompliance.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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