On 7 October 2026, the Brazilian Federal Revenue Service (Receita Federal) published an updated balance of taxpayer requests to opt into the Simples Nacional regime and the regular IBS/CBS regimes under the ongoing consumption tax reform. The data reflects the cumulative number of solicitations received since the option period opened, providing transparency on adoption rates for the new dual VAT system (IBS – Imposto sobre Bens e Serviços, CBS – Contribuição sobre Bens e Serviços) and the simplified regime for micro and small enterprises. This update is part of a series of daily bulletins aimed at keeping practitioners and businesses informed about the migration progress toward the new tax framework established by Constitutional Amendment 132/2023 and regulated by Complementary Law 214/2025.
Key Takeaways
- Simples Nacional Options: 452,598 requests recorded, indicating strong interest from eligible micro and small businesses to remain in the simplified regime.
- Regular IBS/CBS Regime: 846,339 requests for the standard regime, showing significant engagement from larger taxpayers preparing for the new VAT system.
- Compliance Implication: Taxpayers should verify their option status via the e-CAC portal and ensure all registration data is accurate before the final deadline.
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