Simples Nacional 2027: Revenue Service Counts 891,000 Requests for the IBS/CBS Regular Regime — But Watch Out, There Are Two Different Deadlines

Federal Revenue Service Releases First Consolidated Report on 2027 Options

The Federal Revenue Service released this week a partial report that helps gauge the scale of movement among Simples Nacional companies in light of the Tax Reform. According to the survey, the Federal Revenue Service recorded 891,294 requests to opt into the regular IBS and CBS regime, according to a report released this Thursday (15). In the same survey, the report also counts 549,144 requests to join Simples Nacional, of which 234,454 were approved.

The Revenue Service makes a point of reinforcing that the numbers are not yet final: the report is partial and will be updated as new requests are received, so the data does not represent the final outcome of the options.

Two Different Decisions, Two Different Dates

The point that generates the most confusion among tax and accounting teams is the mix-up between two deadlines that run almost in parallel but are of a different nature. The first has already ended: the general deadline to request entry into Simples Nacional in 2027 ended on October 15. This deadline concerns the company's classification under the simplified regime itself.

The second deadline, which is still open, concerns something completely different: how the company will collect IBS and CBS starting in 2027. As explained by the IBS Steering Committee, following the Tax Reform, Simples Nacional companies will be able to choose to calculate and collect IBS and CBS under the regular regime, instead of collecting these taxes within the DAS. This choice is known as the hybrid regime, and the option regarding the method of calculating IBS and CBS runs from September 1, 2026, to October 30, 2026.

It's worth reinforcing: October 30 is not the new deadline to request entry into Simples. Those who need to make this request must observe the earlier date, October 15. The additional deadline until the 30th applies to the choice of the IBS and CBS regime.

Regularization Window for Those Who Were Denied

For companies whose request to join or return to Simples was denied due to registration issues or outstanding debts, there is still time to react. Those whose request was denied due to disqualifying issues can still resolve them until October 30, 2026. The Revenue Service and the CGIBS emphasize that this date is fixed for everyone: the regularization deadline is the same for all, regardless of the date the denial notice was received, and since the deadline is fixed, the longer a taxpayer waits, the less time they have to resolve these issues.

What Happens to Those Who Don't Decide Now

For teams that are overwhelmed in October, here's some reassuring information: not opting into the regular regime now does not permanently close the door. Companies that do not make the choice by October 30 do not permanently lose this possibility. Starting in 2027, it will be possible to opt into the regular regime, or withdraw from it, in the months of March and September of each year. Furthermore, although the choice must be made by October 30, the measure only takes effect starting in January 2027, and the choice made now applies to the period from January to June 2027.

Those who opt in now and change their mind also have a way out: the choice made in 2026 can also be canceled between November 3 and December 20 of this year.

Legal Basis and Official Channel

This entire timeline stems from CGSN Resolution No. 194, of September 25, 2026, published in the extra edition of the Federal Official Gazette on Monday (28), which replaced the single September 30 window with these two staggered dates. According to Serpro, registration of the choice to join the regular regime is done through the Federal Revenue Service Portal or directly at servicos.receitafederal.gov.br/servico/regime-ibs-cbs, and the system itself verifies the company's eligibility before enabling the option.

Checklist for the Tax Team in the Coming Days

For those managing the tax routine of clients or their own Simples-registered company, it's worth reviewing three points by the end of October: first, confirm whether any request to join or return to Simples made since September is still pending regularization; second, assess with the accounting team whether, given the company's client and supplier profile, it makes sense to collect IBS and CBS outside the DAS starting in January; third, ensure that the ERP and tax invoicing systems are already prepared to reflect the chosen option in tax documents for the first half of 2027.

This content is for informational purposes only and does not replace guidance from your accounting firm, which is best positioned to assess the concrete impact of these choices on the company's cash flow and tax burden. If your Odoo operation needs support aligning tax configuration, document issuance, and compliance routines with this Tax Reform timeline, talk to Edoo.