Simples Nacional Deadline Ends Today for Fixing Denials and Choosing IBS/CBS Payment

Overview

• Companies that applied by October 15 but had their Simples Nacional requests denied must correct identified irregularities by October 30, 2026 to keep the possibility of entering the regime on January 1, 2027.
• Firms also had until October 30, 2026 to choose whether the new consumption taxes IBS and CBS will be paid inside the Simples single DAS or separately under the regime regular, a choice that will apply from January through June 2027.
• Opting for the regime regular requires separate calculation and payment of IBS and CBS and lets companies use input tax credits to reduce their own tax and to grant larger credits to business customers, while keeping the taxes inside Simples preserves a single DAS payment but yields smaller buyer credits.
• The rule changes modify how Simples taxes are calculated by tying revenue recognition to invoice issuance, set a R$3.6 million sublimite for IBS/ICMS/ISS, and fold the annual Defis report into PGDAS-D; microentrepreneurs (MEIs) remain on the separate Simei system.
• Companies can cancel their October choice by November 30, 2026 and can change their payment regime selection for the second half of 2027 during March 1–31, 2027, so businesses should check which authority (federal, state or municipal) holds any irregularity and consult an accountant to model cash‑flow and credit impacts.