Check the filing result before the deadline.
Coverage: 21–27 September 2026. Filing outcomes, foreign-currency accounts and tax-credit validation lead this edition.
- Binding deadline · Guidance published 25 September
Simples and IBS/CBS: verify the outcome
Receita Federal reported 328,432 Simples Nacional requests for 2027. At that point, 114,981 had been approved and 213,451 denied, while applicants remained within the statutory 30-day period to resolve blocking issues.
The relevant Simples request and regular IBS/CBS election deadline is 30 September 2026. The September window does not apply to Simei, whose option remains in January 2027.
Suggested action: Check every relevant CNPJ, remediate blocking items, preserve evidence and validate the intended IBS/CBS treatment separately.
Sources: Receita Federal, 25 September 2026; Simei clarification.
- Binding rule · Effective 1 October
Foreign-currency accounts: prepare the operating model
Resolution BCB No. 575 expands eligibility for foreign-currency deposit accounts to specified exporters, Brazilian private entities with external debt, companies with direct nonresident ownership, and certain nonresident lenders or investors.
Suggested action: Confirm bank availability, permitted flows and the external-credit or investment records needed for onboarding. Align account use with foreign-exchange, accounting and treasury controls.
Source: Banco Central, Resolution BCB No. 575, issued 18 June 2026 and effective 1 October 2026.
- Enforcement investigation · Announced 23 September
Compensation credits need independent validation
Receita Federal disclosed a joint investigation concerning allegedly nonexistent social-security credits used in compensation declarations exceeding R$160 million. It is an investigation involving specific public entities, not a new rule or a final finding.
Suggested action: Validate credit origin, period, legal basis, support and authorization, then reconcile the position with DCTFWeb, eSocial and the accounting ledger.
Source: Receita Federal, 23 September 2026.
Reviewed 28 September 2026. Suggested actions are editorial recommendations, not additional legal obligations. Applicability depends on the entity and transaction.