In an official note published on August 19, 2026, Receita Federal confirmed that under Resolução CGSN nº 186/2026 the enrollment window for the Simples Nacional tax regime has shifted from January to September. Companies not currently on Simples that want to be taxed under it in 2027 must file their option request between September 1 and 30, 2026, with the regime taking effect January 1, 2027. The new September window does not apply to MEI, whose SIMEI enrollment stays in January.
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Receita Federal: window to opt into Simples Nacional moves to Sept 2026
Why this matters for founders
Any Brazilian founder whose company (ME/EPP) is not yet on Simples Nacional but wants its lower, unified tax treatment in 2027 must file the option during September 1-30, 2026 — miss it and you are locked out of Simples for the whole year. Decide with your accountant this month, before the window opens.
Source: Receita Federal (gov.br)
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