• Nano-entrepreneurs are exempt from obtaining a CNPJ and issuing tax documents for IBS and CBS purposes

Joint RFB/CGIBS Act No. 6/2026 - DOU - Extra Edition of August 29, 2026 - Establishes an exemption, for nano-entrepreneurs who meet the applicable criteria, from the requirement to register in the unique identification registry through CNPJ registration and from the issuance of electronic tax documents provided for in the CBS and IBS regulations. The exemption, however, does not apply to nano-entrepreneurs who opt for the regular IBS and CBS regimes.

• Deadline opens for opting into Simples Nacional regime and setting IBS and CBS payment amounts

Gov.br Portal, September 1, 2026 - The Brazilian Revenue Service today opened the window for micro and small businesses to apply to opt into the Simples Nacional program for 2027 and for businesses already covered by the program to determine how they will pay the IBS and CBS, taxes created by the Consumption Tax Reform. These choices may be made through September 30, 2026. Businesses may include the IBS and CBS in the unified Simples Nacional payment (the “pure” model) or choose to pay these taxes under the regular regime, while remaining in the Simples Nacional system for all other taxes (the “hybrid” model). This choice will take effect in the first half of 2027, with another opportunity to make a selection in March 2027 for the second half of the year. The Brazilian Revenue Service recommends that the decision be made based on the characteristics of each business, taking into account factors such as cash flow, use of tax credits, and commercial relationships. The options may be canceled by November 30, 2026. For MEIs, there has been no change: the option remains subject to the January deadline.

✅ 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.