Tax Planning
Navigating the Simples Nacional Transition: Choosing Between Inclusive or Regular Recollection for IBS & CBS
With the reform bringing IBS and CBS into Simples Nacional in 2027, understand how to decide between inclusive collection inside Simples or opting to collect them separately under the regular regime.
By NomadicTax Research Team • 5-8 min read • August 31, 2026
## 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](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 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](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))
- **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](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))
## Important Operational Changes
- Revenue measured for Simples now explicitly includes operations with goods, rights, immaterial goods, services, penalties, interest, etc. ([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))
- Amounts of CBS & IBS paid under regular regime are **excluded** from the base revenue (RBT12) computations for Simples thresholds. ([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))
- 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](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))
- The Defis (annual socio-economic information declaration) is merged into PGDAS-D reporting between Jan–Mar annually, simplifying compliance. ([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))
## 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.