Resolution CGSN No. 190/2026 (published 10 August 2026) and Decree No. 12,955/2026 confirm that when split payment begins in 2027 its first stage reaches only buyers under the regular IBS/CBS regime, so standard Simples Nacional microenterprises are not subject to automatic withholding of the new IBS and CBS taxes. Simples Nacional firms may instead opt to calculate IBS and CBS under the regular non-cumulative regime, a choice aimed at B2B suppliers whose customers want tax credits; most changes apply from 1 January 2027.
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Brazil excludes Simples Nacional firms from automatic IBS/CBS split-payment in 2027
Why this matters for founders
A Simples Nacional founder avoids the cash-flow hit of automatic tax withholding by staying in the standard regime, but should weigh opting into the regular IBS/CBS calculation if B2B customers need to claim credits. Review your client mix before the 2027 rules take effect.
Source: Conselho Regional de Contabilidade em Pernambuco (CRC-PE)
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