Entity Setup | Tax Planning
How Digital Services Will Be Transformed Under Brazil’s Reforma Tributária do Consumo: Simples Nacional Updates for 2027
Simples Nacional companies will see major shifts starting in 2027 as IBS and CBS are integrated, options become more flexible, and bases of taxation are redefined under Brazil’s consumption tax reform.
By NomadicTax Research Team • 5-8 min read • September 1, 2026
## What’s Changing
The Reforma Tributária do Consumo (RTC) introduces two key taxes—**IBS** (Imposto sobre Bens e Serviços) and **CBS** (Contribuição Social sobre Bens e Serviços)—which replace PIS/Cofins. Under recent CGSN resolutions (Resoluções CGSN 190 e 191/2026), companies under the Simples Nacional regime must adapt to include these new taxes in their calculations, whether inside or outside the regime. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
## Key Rules & Deadlines
| Action | Who It Applies To | Period for Option | Effective Date |
|---|---|---|---|
| Opting into Simples Nacional for 2027 | New entrants or those not currently in SN | **1–30 September 2026** | From **1 January 2027** ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
| Option to collect IBS & CBS under regular (outside Simples) regime | Existing SN businesses who want those taxes handled separately | **1–30 September 2026** for first half of 2027; alternatively, **1–31 March 2027** for second half ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
| Cancel the option | After opting, cancellation allowed until **30 November 2026** for the first half; **31 May 2027** for the second half ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai)) |
## How the Tax Base & Definitions Expand
- Revenue from **goods (materials), intangible assets, rights, and services** are now explicitly included in Simples’ gross revenue (receita bruta). ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
- Items like **tips, interest, fines, surcharges**, and other charges must now be accounted for. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
- Where IBS and CBS are collected externally (outside Simples), the values counted for those do **not** enter the receita bruta for Simples Nacional calculation. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
- A **sublimit** for inclusion of IBS now matches the threshold for ICMS and ISS: R$ 3.6 million. Exported sales keep a special higher threshold. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
## Practical Scenarios
**Scenario 1: Small Retailer Currently in Simples Nacional**
- You sell physical goods and some services.
- You want to simplify your obligations: stay in Simples Nacional including IBS & CBS.
- No action needed; default brings these taxes into the regime starting 1 January 2027. Your DAS will include them. Your calculations need adjusting. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
**Scenario 2: Tech Startup Opting for Simples Nacional + External CBS/IBS**
- As an existing SN company, you prefer to calculate IBS & CBS under regular rules (outside Simples), perhaps because CBS has favorable credits in your business chain.
- If you take this option **between 1–30 September 2026**, you’ll externalize CBS & IBS for **Jan–Jun 2027**. If you opt later (March 2027), it only applies to **Jul–Dec 2027**. Cancellation windows apply. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026/agosto/cgsn-atualiza-regras-do-simples-nacional-para-adequacao-a-reforma-tributaria-do-consumo?utm_source=openai))
## Actionable Advice
1. **Map your revenue streams now** to understand what income is goods vs. services, intangible vs. material—so you know how the new gross revenue definition will affect you.
2. Evaluate which option—Simples plus inside vs. Simples plus external for CBS/IBS—is beneficial based on whether credits apply and administrative burden.
3. Mark deadlines: **30 September 2026** is crucial for all option changes affecting 2027. Missing it could lock you into default treatment with no external regime until mid-2027.
4. Review your billing, tax reporting software EM systems to include the new components like tips, fines, interest, surcharges, and ensure document fiscal emission aligns with RTC rules.
5. Consult with a tax adviser to run scenario modelling—Simples Nationale total cost with IBS/CBS inside vs. external regime—project both cash flow and administrative costs.
## Possible Risks
- Underestimating the impact on **gross revenue base**, pushing companies into higher brackets under Simples Nacional.
- Missing cancellation windows—once past deadline, you may be locked in undesirably.
- Audits will increase focusing on **omitted revenue** like fines, tips, or intangible services if not correctly documented.
- Complexity of separate CBS/IBS compliance if externalized—many rules and documentation required.