What’s New with Simples Nacional and RTC
Starting January 1, 2027, IBS (Imposto sobre Bens e Serviços) and CBS (Contribuição Social sobre Bens e Serviços) are fully integrated into the Simples Nacional regime. This includes changes to tax collection, compliance, auditing, and penalties. Multiple revisions—Resoluções CGSN nº 190 & 191 of 2026—update older subrules from LC 214/2025 and LC 227/2026. (gov.br)
Key Decision: Inclusive vs. Regular Collection
Businesses need to choose how to treat CBS & IBS starting 2027, especially SMEs and Simples optants:
| Option | What It Means | Pros | Cons |
|---|---|---|---|
| Inclusive (inside Simples DAS) | CBS & IBS are paid via DAS like other taxes | Simplicity; fewer filings; familiar flow for small businesses | Less control over credits; rates may include higher burdens in some cases |
| Regular Regime (hybrid model) | Opting to calculate and remit CBS & IBS separately, while still using Simples for other taxes | Potential credit optimization; more flexibility | More administrative effort; need good accounting; deadlines for opting/revoking are strict |
Deadlines to Opt or Not
- For calendar year Jan–Jun 2027: Companies not currently under Simples, opt in between Sept 1–30, 2026. Those already in Simples who want to follow the regular regime for CBS & IBS must also choose in this window; decisions can be reversed by Nov 30, 2026. (gov.br)
- For July–Dec 2027: new option window is Mar 1–31, 2027, cancelable by May 31. Once opted under regular regime, unless express renunciation, it continues in following periods. (gov.br)
Important Operational Changes
- Revenue measured for Simples now explicitly includes operations with goods, rights, immaterial goods, services, penalties, interest, etc. (gov.br)
- Amounts of CBS & IBS paid under regular regime are excluded from the base revenue (RBT12) computations for Simples thresholds. (gov.br)
- MEIs (Microempreendedor Individual) will need to issue invoices for both goods and service sales; free NFS-e for services; Note Fiscal Fácil for goods where applicable. (gov.br)
- The Defis (annual socio-economic information declaration) is merged into PGDAS-D reporting between Jan–Mar annually, simplifying compliance. (gov.br)
Real Example
Sara runs a small bakery classified under Simples Nacional. Currently, she pays all taxes (federal, state, municipal) via DAS. With reform:
- If she stays inclusive, she pays CBS & IBS via DAS. It’s simple but she cannot use credits separately.
- If she opts for regular regime in Sept 2026, Sara submits separate declarations of IBS & CBS (outside DAS) from Jan 2027. Her revenue base excludes these amounts for Simples thresholds.
Actionable Advice: What to Do Now
- Assess cash flow impact: separate handling may reduce tax burden via credits or deductions if registered accordingly.
- Talk with your accountant now to model both paths.
- Mark key dates: Sept 1-30, 2026 (first window); cancellation by Nov 30.
- For MEI and small persons, evaluate whether issuing more invoices increases cost vs benefit.
- Stay updated through Receita Federal & CGSN communications; expect technical guidance and rates later.
Understanding whether you’ll be collecting CBS/IBS via the Simples DAS or outside it will materially affect your obligations, documentation, and cash impact. Starting planning ahead gives you an edge in the transition.