Receita Federal confirmed (news published 19 August 2026) that under Resolution CGSN No. 186 any company wanting to be taxed under Simples Nacional in 2027 must file its opt-in request between 1 and 30 September 2026, replacing the old January window. A regret/cancellation of the choice is allowed until 30 November 2026. The change does not apply to MEI, which keeps its January SIMEI deadline.
Simples Nacional 2027 opt-in moves to September 2026, not January
If you are launching or restructuring a small company and want the Simples Nacional regime in 2027, file the opt-in on gov.br in September 2026; missing this new window locks you out of Simples for the whole year.
Source: Receita Federal (gov.br)
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