Who is affected
Businesses electing IBS/CBS treatment and rejected Simples applicants with unresolved impediments.
What is confirmed
Receita Federal identifies 30 October 2026 as the regular IBS/CBS election deadline. New Simples applications closed on 15 October; rejected applicants may remedy impediments until 30 October. This reminder follows the 16 October notice and does not announce a new tax amendment.
The next step
Check application status and election eligibility with a local tax adviser before the deadline.
Primary source published: 16 October 2026
Event date: 30 October 2026
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.