Simples and IBS/CBS: check the filing result
Receita Federal updated the timetable on 29 September, after Resolution CGSN No. 194 was published in the DOU on 28 September. The official guidance moved the request deadline to 15 October 2026 and set a single 30 October 2026 deadline to regularise blocking issues, including requests filed from 1 September.
The Simples Nacional request deadline is 15 October 2026. Applicants may regularise blocking issues and, where applicable, elect the regular IBS/CBS regime until 30 October 2026. Receita also clarified that this window does not apply to Simei; the Simei option remains in January 2027.
Simples eligibility must be checked first: entities owned by another legal entity or with a partner domiciled abroad are excluded under LC 123, Article 3(4)(I) and Article 17(II).
Practical control
- Check the result for every relevant CNPJ.
- For a denied application, resolve and document blocking issues by 30 October 2026. This single deadline also covers requests filed from 1 September and does not depend on the date of the denial notice.
- Validate the intended IBS/CBS collection choice separately.
- Link the approval evidence to ERP, invoicing and accounting implementation.
Legal status: deadlines updated by Resolution CGSN No. 194, published 28 September 2026, and Receita Federal guidance of 29 September. Checked 12 October 2026.
Official sources: Receita Federal status update and Simei clarification.