On 21 August 2026, the Brazilian Federal Revenue (Receita Federal) published the official roadmap for the Simples Nacional option for the 2027 calendar year. The guidance, issued through the Simples Nacional portal, outlines the new procedural framework for micro and small enterprises (ME and EPP) seeking to elect or remain in the simplified tax regime. Importantly, the option window has been shifted to September 2026, diverging from the traditional January period. This change aligns with the ongoing implementation of the Consumption Tax Reform (Reforma Tributária do Consumo), which introduces the new dual VAT system comprising the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS). The roadmap details eligibility criteria, required documentation, and the electronic submission process via the e-CAC portal. Taxpayers must ensure compliance with updated revenue thresholds and the new sublimit of R$3.6 million for ICMS and ISS, which remains unchanged for 2027. Failure to opt within the prescribed window will result in automatic exclusion from the regime for the following fiscal year.
Key Takeaways
- Option Period Moved to September 2026: The election for Simples Nacional in 2027 must be made exclusively during September 2026, not January. This earlier deadline requires proactive planning by entrepreneurs and accountants.
- Integration with Consumption Tax Reform: The roadmap incorporates the new IBS and CBS regimes, requiring taxpayers to understand how the simplified regime interacts with the future dual VAT structure, including potential transitional rules.
- Revenue Thresholds and Sublimits Maintained: The annual gross revenue ceiling remains at R$4.8 million, with the ICMS/ISS sublimit fixed at R$3.6 million for all states and the Federal District, ensuring continuity for existing optants.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement