Entity Setup
How Brazil’s New Consumption Taxism (IBS/CBS) Affects Simples Nacional: What Small Businesses Need to Know
Simples Nacional undergoes major adjustments under the Reforma Tributária do Consumo with IBS and CBS fully integrated, new opt-in windows, and revised revenue criteria—key changes every micro or small business must act on before 2027.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## 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](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) 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](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
| **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](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
| **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](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
| **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](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
## 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)
1. **Audit your revenue streams**: product vs. service; immaterial rights vs. material asset sales.
2. **Consult with accountant** before September 2026 to decide regime pathway for CBS/IBS.
3. **Upgrade system integrations** to handle new validation rules for documents that cross IBS and CBS components.
4. **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.