• Deadlines changed for the 2027 Simples Nacional election and regular IBS and CBS regime

CGSN Resolution No. 194, dated September 25, 2026 – Official Gazette – Extra Edition of September 28, 2026 - Amended the rules governing elections related to Simples Nacional and the regular IBS and CBS regime for 2027. For Simples Nacional, the deadline for formalizing the election was established from September 1 to October 15, 2026, with effect as of January 1, 2027. If the election is denied, the outstanding issues preventing enrollment may be remedied by October 30, 2026. The election to calculate and pay IBS and CBS under the regular regime for the period from January to June 2027 must be made from September 1 to October 30, 2026. Both elections may be irrevocably canceled from November 3 to December 20, 2026. The regulation also establishes specific rules for companies commencing operations, depending on the date of their CNPJ registration.

• Official production environment endpoints for DeRE released

Gov.br Portal, dated September 28, 2026 - The Brazilian Federal Revenue Service (RFB) and the IBS and CBS Management Committee (CGIBS) released the official addresses (endpoints) for the transmission and consultation of event batches in the DeRE production environment. The advance release allows taxpayers, developers, and tax solution providers to prepare and configure their systems before the start of production operations, scheduled for October 2026. Connectivity and digital signature requirements were also made available.

• Federal Revenue Service begins testing of the public Split Payment platform

Gov.br Portal, dated September 30, 2026 - The Brazilian Federal Revenue Service announced that integration testing between Payment Service Providers (PSPs) and the Public Split Payment Platform will begin on October 15, 2026, in a controlled environment and without any impact on actual transactions or consumers. During this stage, transactions will not be definitively processed by the system, and participating PSPs will not be subject to penalties. The purpose is to validate and improve the integration before the platform becomes operational. PSPs interested in participating in the first phase must contact their industry association by October 2, 2026, to formally indicate their participation. For other PSPs, registration will open as of November 16, 2026, in accordance with the guidelines to be issued by the Brazilian Federal Revenue Service.

✅ A Smooth Transition

Domingues e Pinho Contadores supports businesses in their transition to the Tax Reform. Count on our team to help you plan actions that ensure compliance and to guide your company in adopting best tax practices.