Simples and IBS/CBS: check the filing result
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 filing and regular IBS/CBS election deadline is 30 September 2026. Receita also clarified that the September window does not apply to Simei; the Simei option remains in January 2027.
Practical control
- Check the result for every relevant CNPJ.
- For a denied application, resolve and document impediments within the applicable 30-day regularisation period. Track the formal notice and the deadline for each CNPJ separately; 30 September is the request/election deadline, not a universal remediation deadline.
- Validate the intended IBS/CBS collection choice separately.
- Link the approval evidence to ERP, invoicing and accounting implementation.
Legal status: binding election deadline. The 25 September publications are administrative guidance and status reporting.
Official sources: Receita Federal status update and Simei clarification.