CGSN Resolution No. 192/2026: CGIBS Joins the Daily Revenue Sharing of Simples Nacional — What This Reveals About the Plumbing of IBS/CBS

A discreet regulation that exposes the data engineering behind the Tax Reform

Amid news coverage of the test rate, e-invoice deadlines, and enrollment in the Simples regime, a resolution that says a lot about how the Tax Authority is building, piece by piece, the split payment infrastructure went almost unnoticed. This is CGSN Resolution No. 192, published in Section 1 of the Federal Official Gazette on August 10, 2026.

What the resolution says, in practice

The Simples Nacional Management Committee (CGSN) published, in Section 1 of the Federal Official Gazette of August 10, 2026, Resolution No. 192, of August 4, 2026, which amends CGSN Resolution No. 11/2007, the regulation governing tax collection under the regime. The text was signed by Adriana Gomes Rego, Vice-President of the Committee, and its main change is the inclusion of the Management Committee for the Tax on Goods and Services (CGIBS) as a recipient of the collection sharing and the analytical information generated during the DAS collection process.

In other words: the flow of money and data that today goes from Simples Nacional to states and municipalities gains a third official recipient, the committee that will administer the reform's new shared tax.

How the plumbing behind tax collection works

The technical mechanism already existed to enable transfers to federative entities, and the resolution merely expands its recipients. The RFB processes the files via SERPRO and sends them to the Centralized Financial Institution (IFC), which passes on information and amounts to the federative entities and, now, also to the CGIBS. The deadline for this delivery is short: the sharing of daily collection must be available on the first business day following receipt of the information by the IFC, which is prohibited from giving the funds any other destination than holding them in a specific account.

It's worth remembering where this committee comes from: the CGIBS was created by Complementary Law No. 227, of January 13, 2026, to manage the IBS of the tax reform, and now begins receiving the sharing of collection and analytical data from the IFC, along with states and municipalities.

Why this matters for those who handle tax and IT

No company needs to change today how it pays the DAS because of this resolution — the text addresses an internal flow between public agencies, without any new field on invoices or new ancillary obligation for taxpayers. But the signal is relevant for three reasons:

• It confirms that the split payment data architecture is being assembled in stages, even before it takes effect, with Simples Nacional being the first regime to have this plumbing formally established with the CGIBS.
• It reinforces that the quality of information declared in the PGDAS-D and in tax documents linked to Simples tends to gain importance, since this data now also feeds the new IBS management committee, not just the Federal Revenue Service, states, and municipalities.
• It signals that the September decision window on whether to collect IBS/CBS within or outside the DAS starting in 2027 is being prepared with the sharing infrastructure already ready to operate, which reduces the chance of a new postponement due to lack of technical plumbing.

What to watch in the coming weeks

Accounting firms and tax teams serving Simples Nacional companies should keep an eye on three fronts connected to this same machinery: the CGSN's supplementary regulation on the treatment of IBS/CBS within the regime, the schedule for making issuance environments available to Simples taxpayers, and any CGIBS acts detailing how the shared amounts will be used in calculating the new tax.

This content is for informational purposes only and does not replace guidance from your accounting department, which should be consulted to assess the specific impact of the resolution on your company's operations.

If your team wants to keep the ERP and tax processes aligned with each new piece of this regulatory engineering, Edoo is closely following these changes. Talk to us.