ACIPG warns companies about new deadline for Simples Nacional 2027 in Ponta Grossa

The Simple Nacional 2027 in Ponta Grossa has won new deadlines, and the Commercial, Industrial and Business Association of Ponta Grossa (ACIPG), through the Tax Committee, alerts entrepreneurs of the city and the region to the dates that come into force. The option for the regime, which would end on Wednesday, could be held until October 15, 2026.

The amendment was established by CGSN Resolution No. 194, published on September 28. The Ministry of Finance confirms that companies interested in joining or returning to Simples Nacional in 2027 will be able to make the request by October 15. If there are pending issues that prevent the entry, the regularization may occur until October 30. Services and Information from Brazil

The changes also reach decisions related to the implementation of reforma tributária and the collection of Goods and Services Tax (IBS) and Goods and Services Contribution (CBS).

See the new calendar

- Option by the Simple National by 2027: until 15 October 2026;

- Regularization of pending applications for admission: until October 30;

- Option by the regular regime of IBS and CBS: until October 30;

- Cancellation of options: between 3 November and 20 December 2026.

The same deadlines appear in the official guidance issued by the Ministry of Finance. The option by the regular regime of IBS and CBS is different from the adherence to the Simple National and applies to the companies of Simples who wish to collect these two taxes outside the unified regime. Services and Information from Brazil

Choice can affect relationship between suppliers and customers

For the president of the ACIPG Tax Committee, Gabrieli Freire, the date of October 30 requires special attention from companies of the regular regime that buy products or services from suppliers under the Simples Nacional.

According to her, the tax option made by the supplier could interfere with the volume of IBS and CBS credits taken advantage of by the customer. “The supplier who opts for the regular regime transfers credit from IBS and CBS by the general rules of Complementary Law No. 214/2025. What remains in the unified collection transfers credit limited to the amount charged within the DAS. The difference directly affects the cost of the chain as of January,” explains Gabrieli.

Complementary Law No. 214/2025 provides that, when IBS and CBS are paid by Simples Nacional without option by the regular regime, the buyer subject to the regular regime may take advantage of credits corresponding to the amounts of these taxes paid through Simples. Presidency of the Republic

Given this scenario, the ACIPG Tax Committee recommends that companies analyze in advance their main suppliers within the Simples framework and evaluate the possible reflections of each choice.

“Our recommendation is for companies to survey Simples suppliers that are relevant, estimate the effect of each choice on credit, and address the issue with them before October 30. Groups that retain opting companies should take their own decision to the same timetable,” Gabrieli says.

Entrepreneurs must simulate the scenarios

The president of the Chamber of Accountants of ACIPG, Diego Domann, evaluates that the extension extends the time available for analysis, but does not eliminate the doubts faced by the companies.

“The extension gives breath, but it does not resolve the central point: the businessman will decide how to pay IBS and CBS in 2027 without knowing the rate, which will not be defined until December,” he says.

For Domann, the decision should not be treated only as a bureaucratic obligation, especially between companies that sell to other legal entities.

“This choice is not bureaucratic. With the reform, the tax begins to circulate as a credit along the chain, and the legal entity client will look at how much they can take advantage of each note. Those who sell to other companies may lose competitiveness if they keep IBS and CBS on the Simples tab. Those who sell to the end consumer, as a rule, have less reason to change,” he explains.

The accountant recommends that each company analyze margin, customer profile and supplier composition before setting the path for 2027.

“Copying the competitor’s decision is the most expensive mistake at the moment. The way is to simulate with the accountant in October,” he concludes.

The ACIPG reinforces that the guidelines are informative and recommends that each entrepreneur seek professionals in the accounting and legal areas to evaluate the specific situation of the company. Resolution CGSN No. 194 effectively changed the previously established deadlines for options related to the calendar year of 2027.

 

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