Micro and small businesses will have to adapt earlier to the new taxation.
The race to adapt to the Tax Reform has gained new momentum. The Simples Nacional Management Committee (CGSN) has decided to bring forward deadlines for micro and small businesses to prepare for the changes taking effect in 2027. The measure forces faster planning, with crucial decisions needing to be made by the end of 2026.
This early timeline brings the unprecedented possibility of the so-called “hybrid Simples Nacional.” In this model, business owners can choose to decouple the collection of the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS) from the unified Simples Nacional Collection Document (DAS). Opting for this modality, initially valid for the first half of 2027, directly impacts finances, product and service pricing, and the dynamics of tax credits throughout the production chain.
New Deadlines for Simples Nacional
Adapting to the new tax landscape requires close attention to the schedules set by the CGSN. Companies looking to join Simples Nacional for the first time have until October 15, 2026, to formalize their entry.
For those already under the regime and intending to separate the payment of IBS and CBS from the DAS, the deadline to register this choice ends on October 30, 2026.
Regularization and Enrollment Options
The settlement of debts and the correction of registration pending issues must also be resolved by October 30. A specific period, from December 3 to 20, 2026, will be designated for canceling the option for the regular regime.
A second enrollment window will be available in March 2027. Companies that fail to adjust in the first window can opt for the hybrid model between March 1 and March 31, 2027, with effects taking effect starting in the second half of the year.
Invoicing and Competitive Impact
Starting November 1, 2026, service providers under Simples Nacional will be required to issue the National Standard Electronic Service Invoice (NFS-e).
Financial management experts warn that the decision to adopt the hybrid regime must be strategic. Calculating IBS and CBS outside the DAS allows corporate clients to take advantage of tax credits, a factor that can become a significant competitive differentiator.
A tax consultant points out:
Choosing the regular regime for IBS and CBS can directly impact a company’s attractiveness to corporate clients, who will seek to optimize their cash flow by utilizing tax credits. This requires a deep analysis of the client portfolio profile and the value chain.
The early deadlines set by the CGSN signal the urgency of the adaptations imposed by the Tax Reform. Micro and small businesses must act proactively to ensure their operations are compliant and able to benefit from the new tax dynamics starting in 2027.
