{"id":7197,"date":"2026-04-20T15:21:16","date_gmt":"2026-04-20T18:21:16","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=7197"},"modified":"2026-04-20T15:21:16","modified_gmt":"2026-04-20T18:21:16","slug":"companies-under-the-simples-nacional-targeted-by-the-tax-reform-deadline-to-opt-into-the-regular-ibs-and-cbs-regime-runs-until-september-30-2026","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/companies-under-the-simples-nacional-targeted-by-the-tax-reform-deadline-to-opt-into-the-regular-ibs-and-cbs-regime-runs-until-september-30-2026\/","title":{"rendered":"Companies under the Simples Nacional targeted by the Tax Reform: deadline to opt into the regular IBS and CBS regime runs until September 30, 2026"},"content":{"rendered":"\n

By J\u00e9ssica\u00a0Heinzen\u00a0<\/strong>

The Steering Committee of Simples Nacional published, on April 9, 2026, Resolution CGSN No. 186, which establishes the deadlines and conditions for opting into Simples Nacional and for adhering to the regular IBS and CBS regime in the 2027 calendar year.<\/p>\n\n\n\n

Companies that wish to enter or remain in the Simples Nacional regime as of 2027 must formalize this option exclusively through the Simples Nacional Portal, from September 1 to September 30, 2026. This represents a relevant change compared to the previous system, which provided for the option in January.<\/p>\n\n\n\n

Hybrid regime of Simples Nacional in the Tax Reform<\/strong><\/p>\n\n\n\n

The main novelty introduced by the Resolution, however, is the establishment of the deadline for companies under Simples Nacional to opt for the regular calculation regime of IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services).<\/p>\n\n\n\n

In summary, the Tax Reform introduces a full non-cumulative system: under this model, each stage of the production chain generates credits on IBS and CBS paid in previous stages, so that the economic burden of the taxes is gradually passed along until it reaches the final consumer.<\/p>\n\n\n\n

However, companies under Simples Nacional, as they pay their taxes in a unified manner and under reduced rates, will pay lower amounts of IBS and CBS. As a result, the credit to be taken by the next party in the chain, acquiring goods and services from the Simples company, will also be lower.<\/p>\n\n\n\n

Thus, there is a competitiveness risk: other companies will be discouraged from acquiring goods and services from Simples Nacional companies, as they can secure higher credits when operating with suppliers under the Real Profit or Presumed Profit regimes.<\/p>\n\n\n\n

To mitigate this impact, the Tax Reform provides for the so-called hybrid regime: the company remains under Simples Nacional for other taxes (IRPJ, CSLL, CPP, etc.), but begins to calculate IBS and CBS under the regular regime, ensuring full credit to its purchasers and the right to take credits on its own acquisitions.<\/p>\n\n\n\n

Deadline and frequency of the option<\/strong><\/p>\n\n\n\n

The option for the hybrid regime is made on a semiannual basis. For the first half of 2027 \u2014 when CBS begins to be charged, with the extinction of PIS and COFINS \u2014 the deadline for opting in is also from September 1 to September 30, 2026, coinciding with the window for opting into Simples Nacional itself.<\/p>\n\n\n\n

What your company should do now<\/strong><\/p>\n\n\n\n

Companies under Simples Nacional that supply goods or services to other legal entities, especially those under the Real Profit or Presumed Profit regimes, need to be aware of this deadline. Missing the September window means remaining under the standard regime for the entire first half of 2027, which may result in loss of competitiveness with clients and business partners.<\/p>\n\n\n\n

We recommend carrying out tax planning in advance to assess the impacts of each scenario and make the decision that best suits each company\u2019s profile.<\/p>\n\n\n\n

The tax team at Marins Bertoldi Advogados is available to assist with this analysis.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

By J\u00e9ssica\u00a0Heinzen\u00a0 The Steering Committee of Simples Nacional published, on April 9, 2026, Resolution CGSN No. 186, which establishes the […]<\/p>\n","protected":false},"author":3,"featured_media":7195,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":650,"footnotes":""},"categories":[650],"tags":[119,210,72],"class_list":["post-7197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletters","tag-direito-tributario","tag-reforma-tributaria","tag-tributario"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/7197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=7197"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/7197\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/7195"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=7197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=7197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=7197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}