Simples Nacional: New Rules and Deadline for 2027

The Simples Nacional regime is undergoing significant changes, with a new deadline for submitting applications for 2027. According to the Resolução CGSN nº 186/2026, published in the Diário Oficial da União, the application period for the Simples Nacional regime will now take place between September 1st and 30th, 2026, instead of in January. This change aims to adapt the tax legislation to the transformations promoted by the Tax Reform on Consumption.

Planejamento antecipado com o novo calendário

The new calendar requires companies to plan ahead, as the application for the Simples Nacional regime must be submitted in September 2026, but the enrollment will only take effect on January 1st, 2027. This change brings a significant gain in predictability, putting an end to the old "retroatividade" period, where companies operated during the entire month of January without knowing if their application would be accepted. During the same period in September, companies will also need to choose whether to pay the new taxes - the Imposto sobre Bens e Serviços (IBS) and the Contribuição sobre Bens e Serviços (CBS) - within the single bill of the Simples or through the regular regime.

Regras para novas empresas e flexibilidade de escolha

For companies that open between October 1st and December 31st, 2026, the option made at the time of CNPJ registration will have double validity, covering the remaining months of the current year and the entire exercise of 2027. The new legislation also allows companies to withdraw their application submitted in September, provided that the cancellation occurs irretrievably by the last day of November 2026. Additionally, if the application is rejected due to tax pending, the contributor will have 30 days to regularize the situation.

Consultas obrigatórias e exceção para o MEI

Companies that are already part of the Simples Nacional regime will maintain automatic permanence but must consult the official portal in September to check for the absence of debts or exclusions. The period also serves for these active companies to decide on the form of collection of the IBS and CBS. On the other hand, the Secretaria Executiva do Comitê Gestor highlights that the rules for the Microempreendedor Individual (MEI) remain unchanged, with the option for SIMEI continuing to be exclusively in January of each year, ensuring an organized and gradual transition for the entire business segment.

The changes to the Simples Nacional regime are significant, and companies must be aware of the new rules and deadlines to ensure compliance and avoid any potential issues. The new calendar and rules aim to provide more predictability and flexibility for micro and small businesses, but it is essential to carefully review the changes and plan accordingly.