Simples Nacional: companies have until Friday to settle outstanding issues and define how to pay IBS and CBS
The deadline to resolve tax and registration issues and to choose the IBS and CBS payment model expires this Friday, October 30th.
BY THE X-TRADER NEWS NEWSROOM · REPORTING FROM REVISTA OESTE · 3 MIN
Anyone who has a company in Simples Nacional needs to act by this Friday, October 30th. According to Revista Oeste, the deadline for settling tax and registration issues ends on that date, and these issues are required to continue adhesion to the regime in 2027. On the same day, another deadline expires, handled by InfoMoney: the choice of how opting parties will pay IBS and CBS in the first half of 2027.
The calendar weighs in on the decision. According to Revista Oeste, a resolution brought forward steps for joining the regime, which were previously done at the beginning of the year. In practice, the taxpayer gained less time to correct problems and check the registration before the window closed.
Pending queries can be consulted on the Simples Nacional Portal, according to the same report from Revista Oeste. Anyone who is unsure about their situation has this tool as the most direct way to check what is missing.
The other front is tax. According to InfoMoney, opters can choose between two models. In the pure model, IBS and CBS are paid within the DAS, the regime's collection document. In the hybrid model, the other taxes remain in Simples, while IBS and CBS are calculated according to the rules of the regular regime.
The same publication reminds us that the tax reform is still in a transition phase. Experts interviewed by InfoMoney state that the choice does not depend only on future IBS and CBS rates, that is, other factors come into play. For those who defend fiscal responsibility and a simple tax system, the central point is that clear rules and a predictable schedule reduce bureaucracy and uncertainty for those who produce.
What changes for the investor
Simples Nacional brings together micro and small companies, which as a rule do not have shares traded on the stock exchange, so the direct effect on prices tends to be limited. The indirect impact may appear in sectors that sell to small businesses and in companies that act as suppliers to this public, as the choice of the IBS and CBS model can change the tax burden and, with it, the margin of those who serve these customers. It is worth monitoring what listed companies say about the reform in their quarterly results and in conference calls. This article does not provide a purchase or sale recommendation or price projections.
Automatically translated from Portuguese.
