On 1 September 2026 Receita Federal opened an exceptional window running 1-30 September 2026 for Simples Nacional companies to decide how they will collect the new IBS and CBS taxes starting January 2027. Firms can stay fully in Simples (unified slip) or adopt a 'hybrid' model where IBS/CBS are collected separately under the regular regime, per Lei Complementar 214/2025 and CGSN rules. A regular-regime election made this month covers Jan-June 2027, with a second window in March 2027 and an irretractable cancellation cutoff of 30 November 2026.
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Simples Nacional firms get Sept 2026 window to choose hybrid IBS/CBS regime for 2027
Why this matters for founders
Founders on Simples Nacional should model both options with their accountant this September, since B2B startups whose clients want IBS/CBS credits may benefit from the hybrid regime while B2C ones usually keep pure Simples.
Source: Agência Gov (EBC / gov.br)
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