Brazil's deadline to opt into the regular IBS and CBS regime is 30 October

Brazil's deadline to opt into the regular IBS and CBS regime is 30 October

16 October 2026: Brazilian businesses that want to be taxed under the regular regime of the new consumption taxes, the federal CBS and the subnational IBS, for 2027 must make that choice by 30 October 2026, the Receita Federal has reminded taxpayers. The window for choosing the simplified Simples Nacional regime closed on 15 October, but firms whose request was refused can still clear the issues that blocked it until the same date, 30 October.

Not yet independently verified. The Receita Federal pages do not cite the legal act that sets the 30 October date, and the request counts are as of 16 October. We will update this when it can be confirmed, and remove this note.

The numbers so far

By 16 October the Receita Federal had logged 917,331 requests to opt into the regular IBS and CBS regime and 657,753 requests to join the Simples Nacional. Of the Simples requests, 256,607 had been approved and 401,146 refused, so more than six in ten applicants still have a problem to fix. The tax authority called the 15 October cut-off for Simples requests non-extendable and said that registration or tax pendencies could be resolved until 30 October, and it warned that many micro and small businesses that could have opted for 2027 had not yet applied.

Invoices are already carrying the new tax

The choice comes as the reform moves from law to everyday documents. In the 30 days to 7 October, businesses obliged to show the CBS issued 3.7 billion fiscal documents with it and 0.6 billion without, according to the Receita Federal's consumption operations register. Of 1,275,356 issuing establishments, 855,152, or 67%, showed the CBS on all or some of their invoices. The share varies by document: 87% of issuers of electronic transport documents (CT-e), 82% for communications invoices (NFCom), 81% for consumer invoices (NFC-e) and 78% for the standard electronic invoice (NF-e). Simples Nacional firms are not yet required to show the CBS and are excluded.

The authority restates the timetable, which is set in the Constitution: full collection of the CBS and a test year for the IBS in 2027, a gradual reduction of ICMS and ISS between 2029 and 2032, and the IBS fully in force in 2033.

What finance teams and software vendors should check

For businesses still weighing the regular regime, the decision has to be made before 30 October, and Simples applicants who were refused have the same date to fix what blocked them. For ERP, invoicing and point-of-sale providers serving Brazil, the one in three obliged establishments not yet showing the CBS on any invoice is a measure of how much configuration work remains before 2027. Our sales tax software category lists 15 products and our billing and invoicing software category four.

Sources

• Receita Federal: atualização dos números referentes às solicitações de opção pelo Simples Nacional e pelo regime regular do IBS e da CBS, 16 October 2026
• Receita Federal: Prazo final para opção pelo Simples Nacional termina em 15/10, 13 October 2026
• Receita Federal: Reforma tributária, 86% dos documentos fiscais de empresas obrigadas já trazem destaque da CBS, 9 October 2026