On 28 September 2026, the Brazilian Federal Revenue Service released the daily balance of option requests for the Simples Nacional and the regular IBS/CBS regimes. The figures showed 370,553 requests for Simples Nacional and 586,675 for the regular IBS/CBS regime, totaling approximately 957,000 solicitations. This ongoing disclosure allows stakeholders to track the pace of taxpayer migration to the new consumption tax framework. The data is sourced from the e-CAC system and reflects voluntary elections made by taxpayers. The Revenue Service uses these metrics to adjust communication strategies and technical support capacity ahead of the 2027 go-live date for IBS and CBS.
Key Takeaways
- Accelerating Trend: The daily increase suggests growing awareness and action as the deadline approaches.
- Simples Nacional Share: Micro and small enterprises represent a significant but smaller portion of total options.
- System Performance: The e-CAC platform has handled the volume without major outages, indicating robust infrastructure.
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