Tax Planning
How Brazil’s Reforma Tributária Will Affect Small Businesses Under Simples Nacional
The Simples Nacional regime is being transformed as Brazil integrates IBS and CBS and adjusts procedural rules. Here's how small businesses can plan ahead.
By NomadicTax Research Team • 5‐8 min read • September 5, 2026
## What’s Changing Under Simples Nacional with IBS & CBS
- **Integration of new taxes**: The Simples Nacional system now explicitly incorporates the **Contribuição sobre Bens e Serviços (CBS)** and **Imposto sobre Bens e Serviços (IBS)**, replacing parts of PIS, Cofins, ICMS, and ISS under the Reforma Tributária do Consumo. ([gov.br](https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/programas-e-atividades/reforma-tributaria-do-consumo/entenda?utm_source=openai))
- **New resolutions kick in 2027**: Resoluções CGSN nº 190 and nº 191 of 2026 introduce these changes, with most effects starting **January 1, 2027**. ([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))
- **Option windows and deadlines**: Businesses must decide by **September 30, 2026** whether to enter Simples Nacional and how they’ll pay the new taxes in 2027. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/ultimas-noticias?utm_source=openai))
## Key Impacts for Small Businesses
- **Separate calculation of IBS and CBS when using Simples Nacional hybrid**: Taxpayers opting for “Simples Nacional híbrido” will still use Simples for key obligations but IBS and CBS portions will be calculated under their respective tax rules instead of through DAS. ([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))
- **Procedural changes**: Altered documentation, reporting, and contestações fiscais (dispute resolution) rules via Resoluções CGSN 190/191. ([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))
- **Transition phase**: Systems, accounting practices, and software must update to handle the new tax structure. Businesses have until end-of-2026 to adapt. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/emissao-do-cnpj-e-de-documentos-fiscais-por-pessoas-fisicas-contribuintes-da-cbs-comecara-em-1o-de-janeiro-de-2027/?utm_source=openai))
## What Small Businesses Should Do Now
1. **Assess eligibility**: Confirm if your company qualifies for Simples Nacional and whether hybrid model makes sense.
2. **Tax software evaluation**: Ensure your invoicing and accounting systems can itemize IBS and CBS per operation as required under new layouts.
3. **Decide before deadline**: Choose to opt into Simples Nacional and select your tax recollection model by **September 30, 2026**.
4. **Training and compliance**: Educate your accounting staff on changes, prepare for updated document types and fiscal obligations.
5. **Monitor government communications**: Watch for technical notes, act-cont-jointos, or instruções normativas clarifying enforcement.
## Example Scenario
*Maria runs a local bakery registered as ME (Microempresa). Under Simples Nacional hybrid model she:*
- continues issuing invoices via Simples, but portions for CBS and IBS are calculated like regular taxpayers;
- invests in updated software to extract CBS/IBS values per sale;
- opts in by 30 September 2026 to avoid losing the chance.
**Bottom line**: For small businesses under Simples Nacional, the upcoming changes under the Reforma Tributária will bring integration of IBS and CBS, new calculation and compliance demands, and stricter deadlines. Acting early is essential to avoid disruptions.