CGSN Resolutions No. 190 and No. 191 of 2026 (published Aug 11, 2026) fold the new CBS and IBS taxes into Simples Nacional's collection and dispute rules from Jan 1, 2027, replacing PIS/Cofins. Simples businesses can elect a hybrid model to pay CBS/IBS outside Simples; the election window for first-half 2027 runs Sept 1 to 30, 2026, with a March 1 to 31, 2027 window for the second half.
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CGSN adds CBS and IBS to Simples Nacional; hybrid option opens Sept 2026
Why this matters for founders
A B2B startup on Simples should decide in the Sept 1 to 30, 2026 window whether to pay CBS/IBS outside the regime so its clients can claim tax credits, which makes it price-competitive against larger vendors.
Source: Receita Federal
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