Sebrae is urging Simples Nacional small businesses to decide, between September 1-30, 2026, whether to keep the new IBS and CBS taxes inside the unified DAS payment (integral model) or calculate and pay them separately under regular rules (hybrid model). The choice, set by CGSN Resolution 186/2026, takes effect for January-June 2027, can be cancelled until November 30, 2026, and reopens in March 2027 for the second half of the year. Sebrae stresses no single model fits all and that opting for the hybrid regime does not mean leaving Simples Nacional.
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Simples Nacional firms must choose IBS/CBS hybrid vs unified model in Sept 2026
Why this matters for founders
A Brazilian founder on Simples Nacional should run Sebrae's free simulator (using their CNAE, revenue and client profile) before September 30, 2026, since the hybrid model can unlock IBS/CBS credit-taking that matters most when selling B2B to larger tax-paying clients.
Source: Revista Factual (citing Sebrae)
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