What Is Changing Under Simples Nacional
In August 2026, the Brazilian government published Resoluções CGSN nº 190 e nº 191/2026, which update the Simples Nacional regime to incorporate the new IBS (Imposto sobre Bens e Serviços) and CBS (Contribuição Social sobre Bens e Serviços) taxes as part of the regime’s framework. (gov.br) Key changes include revised option periods, base of calculation issues, and new obligations for Microempreendedor Individual (MEI).
Major Impacts on Opting Into or Remaining Under Simples Nacional
| Aspect | Before | After CGSN 190-191/2026 Changes |
|---|---|---|
| Opt-in period for regime regular (outside Simples) | Various, less clearly defined | Between 1-31 March 2027 for opt-in to be effective from 1 July to 31 December 2027; September 2026 window also opens for certain cases (gov.br) |
| Treatment of revenue types | Mainly service and product sales | Now explicitly includes bens materiais, bens imateriais, direitos, serviços, along with clearer rules on tips, interest, and penalties (gov.br) |
| CBS/IBS contributions | Partially overlapping PIS/Cofins rules | CBS and IBS become fully covered taxes under Simples; revenue from CBS/IBS collected under regular regime won’t count toward the gross revenue used in Simples calculation (gov.br) |
| Sublimit for turnover (sublimite) | Traditionally R$ 3.6 million; difference for export revenues | Sublimit now includes IBS plus ICMS and ISS with exports still enjoying additional out-of regime capacity, updated rules for MEIs (gov.br) |
Practical Advice for Affected Entities
- Micro and small companies (including MEI) should review their revenue classification now: if they expect high revenues from products, services, rights, or intangible goods, this may shift their tax burdens. Start preparing tax system and accounting documents to align with new definitions.
- Decision point in September 2026: If not currently under Simples but wish to opt in for CBS/IBS regular regime, do so in this window. Those who already participate should confirm whether they want to stay under the newly incorporated regime or opt out where allowed.
- Ensure your accounting software, invoicing, and fiscal systems can handle the integration of IBS/CBS from 2027, with correct identification, calculation, and reporting.
Example Scenario
Maria owns a small e-commerce business. Under the old Simples, she declared only product sales revenue. Under the new CGSN rules:
- She must include revenues from digital products and royalties (bens imateriais/direitos).
- If she opts for the regular regime for IBS/CBS in September 2026, these taxes will be collected separately from Simples or accounted accordingly. If she waits, she may only make that choice in March 2027 for the second half of 2027.
- Additionally, her revenue recognized must match invoices issued—not when the order was placed unless there’s a supporting fiscal document.
Actionable Steps (Tax Planning Tips)
- Audit your revenue streams: product vs. service; immaterial rights vs. material asset sales.
- Consult with accountant before September 2026 to decide regime pathway for CBS/IBS.
- Upgrade system integrations to handle new validation rules for documents that cross IBS and CBS components.
- Stay informed of upcoming layouts, fiscal document standards, and test environments published by Receita Federal/CGIBS.
The bottom line: the integration of IBS and CBS brings greater complexity but also clarity. Businesses acting early will benefit from smoother transitions, fewer corrections, and potentially lower compliance risk.