- The CGSN published Resolution No. 186, setting deadlines and conditions for opting into Simples Nacional and the regular IBS and CBS regimes for 2027.
- The option period is from September 1 to 30, 2026, via the Simples Nacional Portal, effective January 1, 2027.
- Companies can irreversibly cancel their Simples Nacional option until the end of November 2026.
- If an application is denied, companies have 30 days to resolve issues and have their option approved.
- The resolution aims to ensure a smooth transition to the new tax system for micro and small businesses.
Source: gov.br
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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