Government extends deadline for enrollment in Simples Nacional 2027
The Simples Nacional Management Committee (CGSN) extended the deadlines for enrollment and regularization of pending issues. The change benefits companies that want to join or return to the simplified regime in 2027 and also those that wish to collect IBS and CBS through the regular regime.
The National Simples Management Committee (CGSN) has officially extended the deadlines for companies to join the simplified regime in 2027. The measure, published in a resolution, responds to a request from Sebrae and the Federal Accounting Council, which have been in dialogue with the committee to adjust the timetable. With the change, taxpayers gain more time to organize documentation and regularize pending work before the beginning of next year.
The decision was taken to give legal and operational certainty to micro and small companies, especially in the face of the new rules of Reforma Tributária. The resolution is available in full in PDF, with 144 kB, on the official website of the CGSN. The document details all the dates and conditions for the different categories of voters.
Who can join by October 15th
Companies that intend to join or return to the Simple National in 2027 have until October 15 to make the request. The application must be made within the option period, which began on September 1, 2026. If the application is approved, the effects become effective from 1 January of the following year.
This category includes both new businesses and companies that have been excluded from the regime and wish to return. The extension of the deadline is especially relevant for those who need to regularize debits or adjust registrations before formalizing membership. The source did not detail the specific eligibility criteria, but stressed that the option defines whether the company will be covered by the simplified scheme in 2027.
For accountants and entrepreneurs, the new calendar represents a larger window for tax feasibility analysis. The decision between Simple National and regular regime can directly impact the tax burden and the competitiveness of the business.
https://www.youtube.com/watch?v=0TbwtmxAaMs
Video: YouTube | Source: www.poder360.com.br
Extended period for regularization of pending
In addition to the accession, the CGSN also extended the deadline for regularization of pending proceedings. Companies wishing to join the Simple National have until October 30, 2026 to resolve debts and cadastral inconsistencies. Before, the deadline was shorter, which led to a rush to accounting offices.
Regularization is a mandatory condition for the approval of the option. Among the common pending cases are debts with the Federal Revenue, with states and municipalities, in addition to divergences in the CNPJ. With more time, Sebrae hopes to reduce the number of rejections for lack of documentation.
The change also benefits companies that have been notified of exclusion from the scheme and need to pay off debts to remain in Simple. The deadline of October 30 coincides with the limit for the option by the regular regime of IBS and CBS, but they are separate procedures.
Option for the regular regime of IBS and CBS
Companies that already belong to the Simples Nacional and want to collect the IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services) by the regular regime have until October 30 to make this option. The election period began on September 1, 2026 and ends on the last day of October.
This option applies exclusively to those who are already opting for the Simple and decide to assess these two taxes outside the DAS (National Simple Collection Document). This is the hybrid model created by Reforma Tributária, in which the other taxes continue to be collected by the simplified guide, while IBS and CBS follow the non-cumulative regular regime.
The non-cumulative regime allows the use of tax credits on inputs and goods, which can be advantageous for companies with a long production chain. However, the decision requires careful analysis, as separate counting increases accounting complexity. The source did not detail the convenience criteria for each sector.
Cancellation of options and full calendar
The calendar released by the CGSN also provides for a period for cancellation of the options, from November 3 to December 2026. In this interval, the taxpayer can give up the choice made previously, either by joining the Simple National or by the option for the regular regime of IBS and CBS.
Cancellation is important to correct wrong decisions or adjust tax planning after the publication of new rules. The source did not detail whether there is a limit on cancellations per company or whether the procedure is irreversible after the deadline.
Check out the key dates:
Option for Simple National 2027: September 1 to October 15, 2026;
Regularization of pending admission to Simples: until October 30, 2026;
Option by the IBS and CBS Regular Scheme: September 1 to October 30, 2026;
Cancellation of options: November 3 to December 20, 2026.
Impact for micro and small businesses
The extension of the deadlines is seen as a relief for small businesses, which face additional challenges with the transition to the new tax system. Sebrae and the Federal Accounting Council acted directly in the dialogue with the CGSN to ensure a more flexible schedule.
For the companies of Ponta Grossa and Campos Gerais, the change could be decisive in choosing the tax regime for 2027. The region has a strong presence of micro and small businesses in the trade, services and industry sectors, who need to calmly assess the impacts of Reforma Tributária.
Experts recommend that entrepreneurs look for their accountants as soon as possible, even with the extended term. The comparative analysis between Simple National and regular regime requires detailed simulations, considering billing, payroll and tax credits.
The decision on the IBS and CBS scheme may affect competitiveness, especially for companies selling to other companies (B2B), which may benefit from non-cumulativeness. For the final consumer, Simples Nacional is usually more advantageous for simplification.
The Boca no Trombone Portal will continue to keep track of CGSN updates and will bring new information as soon as it is published. In the meantime, taxpayers can access the full resolution on the official website and consult their accountants to clarify specific questions.
📄 Related Documents
📎 in full (Government-amplia-Simple-National-2027-29-Sep-2026.pdf)
Read Also
Quaest: 51% approve government of Celina Leão in DF
Big Data predicts second round in the PR government dispute
Ponta Grossa forecasts budget of R$ 2.1 billion for 2027; see the main investments
Font
www.power360.com
Prioritize Power in Google (www.google.com)
CGSN (www.gov.br)
Official Journal of the Union (www.in.gov.br)
Sebrae (sebrae.com.br)
Federal Accounting Council. (cfc.org.br)
