Deadline to join the Simples Nacional 2027 ends on September 30; see what changes

Micro and small companies of Ponta Grossa and Campos Gerais that wish to join the Simple National in 2027 should be attentive to the new membership calendar. The deadline to request inclusion in the tax regime ends next Wednesday (30), according to the changes established by the National Simples Management Committee. The request, which was previously made in January, was advanced to September of the previous year.

The change is related to the implementation of the Reforma Tributária on Consumers and requires attention from entrepreneurs who intend to change the tax framework of their businesses. Sebrae/PR prepared a free content to guide entrepreneurs on the new procedures, deadlines and main points of attention.

Who needs to apply for membership in the Simple National?

The new deadline is mainly aimed at micro and small companies that are currently under other tax regimes, such as Presumed Profit and Real Profit, but want to migrate to the Simple National in 2027.

The rule also applies to companies that have been excluded from the simplified scheme and intend to apply for return in the next year.

Businesses that are regularly covered by the Simple National do not need to renew their membership annually, as the stay occurs automatically, as long as the legal requirements are met.

For companies that apply for admission within the new deadline and have the application approved, the framework will take effect from January 1, 2027.

How to apply for admission to the Simples Nacional?

The interested entrepreneurs must make the request through the Portal do Simples Nacional or the Virtual Service Center of the Federal Revenue (e-CAC).

During the procedure, the system verifies that the company meets the necessary requirements to join the scheme, including the existence of possible tax pending with the competent bodies.

Therefore, the recommendation is that entrepreneurs consult the cadastral and tax situation of the business before the closure of the deadline, avoiding leaving the request for the last day.

Anticipation also allows entrepreneurs to evaluate, with the help of accounting professionals, which tax regime is most suitable for the characteristics and needs of their companies.

Reforma Tributária also requires attention from companies that are already in Simple

In addition to the change in the membership schedule, Reforma Tributária establishes new rules related to the collection of Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS).

Companies that are already part of Simples Nacional should also consider the possibility of opting for the collection of these new taxes by the regular regime, outside the Simples Nacional Collection Document (DAS).

The choice can have effects on the tax burden and the use of credits in commercial operations, making it important to analyze the particularities of each business.

Sebrae/PR provides free guidance

To assist entrepreneurs in this period of change, Sebrae/PR prepared a free material with information about the new calendar of membership of the Simples Nacional, the necessary procedures and the care that must be observed by companies.

The content seeks to help entrepreneurs understand the changes and organize tax planning for 2027.

Interested parties can search the official Sebrae/PR service channels for guidance on the new calendar.

Attention: the deadline of September 30 is intended for companies already constituted that wish to join or return to Simples Nacional in 2027. For individual micro-entrepreneurs (MEIs), the rules of choice by Simei follow a specific timetable. (ASN Nacional)