Tax Planning
How Simples Nacional is Changing Under Brazil’s Reform Tributária do Consumo
Major rule changes for Simples Nacional—options, tax scope, and deadlines—are on the horizon as CBS and IBS become integral parts of the regime.
By NomadicTax Research Team • 5-8 min read • August 25, 2026
## Introduction
Brazil’s **Reforma Tributária do Consumo** is reshaping how businesses are taxed, especially for micro and small companies under **Simples Nacional**. Key changes law have been passed via *Lei Complementar nº 214/2025* and *Resoluções CGSN nº 190 e 191/2026* to integrate the new tributes **IBS** (Imposto sobre Bens e Serviços) and **CBS** (Contribuição Social sobre Bens e Serviços) into the regime.([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))
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## What’s Changing
| Aspect | Old Regime | New Regime (2027 Onwards) |
|---|---|---|
| **Scope of Tributes** | PIS & Cofins, ICMS, ISS, etc. | CBS and IBS will be included explicitly; PIS/Cofins phased out.([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 Deadlines** | Normally January 1 option during start of period. | Option to join Simples Nacional or adopt regular regime for CBS/IBS must be made **1–30 September 2026**, for effect from **1 January 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)) |
| **Regime de Caixa** | Many businesses recognize revenue on cash flow. | The regime de caixa is being removed for Simples Nacional in favor of revenue recognition tied to **issuance of fiscal document**, regardless of payment timing.([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2026?b_start%3Aint=0&utm_source=openai)) |
| **Sublimite** | R$ 3.6 million for exports or general limit, older sublimites applied to certain taxes. | The R$ 3.6 million sublimite now applies also for IBS, ICMS, ISS together, with exports benefit preserved.([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)) |
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## Implications & Action Steps
- **Evaluate your eligibility**: If your business is not in Simples Nacional, or you are considering moving out of it to the regular regime for IBS/CBS, you need to decide **between 1–30 September 2026**. If you’re already subject, and want to opt out for special cases, other deadlines may apply.([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))
- **Update revenue recognition methods**: You’ll need systems that auto-issue fiscal documents tied to operations—not just on payment receipt. 📄 Ensure NF-e, NFC-e, etc., are generated promptly.([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))
- **Review fiscal documents' technical readiness**: Fields for IBS/CBS are becoming mandatory over time. But in the interim, absence of these fields won’t reject documents under revised validation rules.([gov.br](https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/receita-federal-e-cgibs-flexibilizarao-obrigatoriedade-de-informacoes-em-documentos-fiscais?utm_source=openai))
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## Case in Point
If a small e-commerce business in São Paulo currently under Simples Nacional expects annual revenue (including exports) near R$3.6-4 million: under the new rules, it must estimate whether the new sublimite applies—and possibly shift accounting systems and processes. If not properly updated, issuing NF-e without required IBS/CBS fields might pass for now, but soon will lead to rejections. So implementation should begin right away.
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## Summary
If you're in Simples Nacional, you’re entering a transition phase: starting **September 2026**, for effect Jan 2027, your options, obligations, and how you record revenue are changing. Get your tax planning and compliance systems aligned now.