{"id":21522,"date":"2026-09-10T11:56:35","date_gmt":"2026-09-10T14:56:35","guid":{"rendered":"https:\/\/acrisure.com.br\/insights\/?p=21522"},"modified":"2026-09-10T11:56:42","modified_gmt":"2026-09-10T14:56:42","slug":"simples-nacional-2027-mudancas","status":"publish","type":"post","link":"https:\/\/acrisure.com.br\/insights\/simples-nacional-2027-mudancas\/","title":{"rendered":"Simples Nacional 2027: o que muda para micro e pequenas empresas"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.19.4&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.19.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Conte\u00fado&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; text_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span data-contrast=\"auto\">De acordo com a <\/span><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Receita Federal<\/span><\/a><span data-contrast=\"auto\">, empresas do Simples Nacional ter\u00e3o at\u00e9 <\/span><b><span data-contrast=\"auto\">30 de setembro de 2026<\/span><\/b> <b><span data-contrast=\"auto\">para optar pelo regime regular <\/span><\/b><span data-contrast=\"auto\">de <\/span><span data-contrast=\"auto\">recolhimento do <\/span><b><span data-contrast=\"auto\">Imposto sobre Bens e Servi\u00e7os (IBS)<\/span><\/b><span data-contrast=\"auto\"> e da <\/span><b><span data-contrast=\"auto\">Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) <\/span><\/b><span data-contrast=\"auto\">no primeiro semestre de 2027. <\/span><span data-contrast=\"auto\">Quem n\u00e3o formalizar essa op\u00e7\u00e3o continuar\u00e1 recolhendo os tributos normalmente, por meio da guia \u00fanica de arrecada\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O prazo tamb\u00e9m\u00a0se aplica\u00a0para pessoas jur\u00eddicas que desejam\u00a0ingressar no Simples Nacional em 2027, antecipando\u00a0uma etapa\u00a0que tradicionalmente era realizada\u00a0em janeiro.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para o empreendedor, essas defini\u00e7\u00f5es podem trazer reflexos financeiros para o neg\u00f3cio, especialmente nos custos e no aproveitamento dos cr\u00e9ditos. Por isso, entender as novas regras ajuda a antecipar poss\u00edveis impactos na opera\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">IBS e CBS: o que muda no Simples Nacional\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Com a nova regulamenta\u00e7\u00e3o, aprovada pelo Comit\u00ea Gestor do Simples Nacional (CGSN), empresas que integram o Simples Nacional poder\u00e3o optar entre dois modelos de recolhimento do IBS e da CBS. S\u00e3o eles:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Simples Nacional \u201cpuro\u201d<\/span><\/b><span data-contrast=\"auto\">: modelo em que IBS e CBS permanecem dentro do regime e s\u00e3o recolhidos na guia \u00fanica de arrecada\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Simples Nacional \u201ch\u00edbrido\u201d:<\/span><\/b><span data-contrast=\"auto\"> modelo em que a empresa permanece no Simples <\/span><span data-contrast=\"auto\">Nacional para os demais tributos, mas opta pelo recolhimento do IBS e da CBS pelo regime regular, separadamente do Simples.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A decis\u00e3o realizada em setembro \u00e9 v\u00e1lida para o per\u00edodo de janeiro a junho de 2027. At\u00e9 o momento, o cancelamento pode ser realizado at\u00e9 30 de novembro de 2026. O CGSN poder\u00e1 prorrogar esse prazo em raz\u00e3o da publica\u00e7\u00e3o da al\u00edquota de refer\u00eancia da CBS. <\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Caso a op\u00e7\u00e3o\u00a0pelo regime regular n\u00e3o seja escolhida, a empresa permanecer\u00e1 no Simples Nacional com IBS e CBS recolhidos dentro do regime.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Entre os dias 1 e 31 de mar\u00e7o, as empresas que n\u00e3o optaram pelo regime regular para o primeiro semestre ter\u00e3o uma nova oportunidade de escolher esse modelo para o segundo semestre de 2027. A op\u00e7\u00e3o produzir\u00e1 efeitos de <\/span><b><span data-contrast=\"auto\">1\u00ba de julho a 31 de dezembro <\/span><\/b><span data-contrast=\"auto\">e poder\u00e1 ser cancelada at\u00e9 <\/span><b><span data-contrast=\"auto\">31 de maio<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">Leia tamb\u00e9m:\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/acrisure.com.br\/insights\/novas-penalidades-empresas-2026\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Novas penalidades para empresas do Simples come\u00e7am a valer em 2026<\/span><\/a><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Simples Nacional \u201cpuro\u201d ou \u201ch\u00edbrido\u201d: como escolher?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">N\u00e3o existe uma op\u00e7\u00e3o mais vantajosa para todos os neg\u00f3cios. <strong>A decis\u00e3o entre o modelo mais adequado deve considerar o perfil e as caracter\u00edsticas da opera\u00e7\u00e3o.<\/strong><\/span><strong>\u00a0<\/strong><\/p>\n<p><span data-contrast=\"auto\">Para empresas que realizam opera\u00e7\u00f5es com outras pessoas jur\u00eddicas, por exemplo, o modelo h\u00edbrido pode favorecer o aproveitamento de cr\u00e9ditos de IBS e CBS pelos clientes na cadeia produtiva. Esse fator ganha menos relev\u00e2ncia em opera\u00e7\u00f5es voltadas diretamente ao consumidor final.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Por outro lado, o modelo h\u00edbrido tamb\u00e9m tende a exigir controles fiscais e processos de apura\u00e7\u00e3o mais complexos, uma vez que IBS e CBS passam a ser calculados fora do DAS, conforme as regras pr\u00f3prias desse tributo. J\u00e1 o Simples \u201cpuro\u201d mant\u00e9m esses tributos na guia \u00fanica, com uma rotina de apura\u00e7\u00e3o mais adequada para empresas que priorizam a simplicidade operacional.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Prazo para ades\u00e3o ao Simples Nacional 2027<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">As empresas que ainda n\u00e3o fazem parte do Simples Nacional e pretendem ingressar no regime devem formalizar a solicita\u00e7\u00e3o at\u00e9<\/span><b><span data-contrast=\"auto\"> 30 de setembro.<\/span><\/b><span data-contrast=\"auto\"> Se o pedido for aprovado, o enquadramento passar\u00e1 a valer a partir de <\/span><b><span data-contrast=\"auto\">1\u00ba de janeiro de 2027<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Antes da solicita\u00e7\u00e3o, \u00e9 importante verificar a exist\u00eancia de eventuais pend\u00eancias cadastrais ou fiscais que possam comprometer a ades\u00e3o ao regime.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para apoiar esse processo, a Receita Federal disponibiliza um <\/span><a href=\"https:\/\/www8.receita.fazenda.gov.br\/SimplesNacional\/Arquivos\/manual\/Roteiro%20da%20op%C3%A7%C3%A3o%20pelo%20Simles%20Nacional%20para%20o%20ano%20de%202027.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Roteiro da Op\u00e7\u00e3o pelo Simples Nacional,<\/span><\/a><span data-contrast=\"auto\"> com orienta\u00e7\u00f5es sobre os requisitos, etapas e verifica\u00e7\u00f5es recomendadas<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Aten\u00e7\u00e3o \u00e0s regras para novas empresas<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Para empresas abertas entre <\/span><b><span data-contrast=\"auto\">1\u00ba de outubro e 31 de dezembro de 2026<\/span><\/b><span data-contrast=\"auto\">, h\u00e1 uma regra espec\u00edfica. A op\u00e7\u00e3o pelo Simples Nacional feita no momento da inscri\u00e7\u00e3o no CNPJ produzir\u00e1 efeitos para o per\u00edodo de 2026 e para todo o ano-calend\u00e1rio de 2027.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Nessa mesma etapa, a empresa poder\u00e1 optar pelo recolhimento do IBS e da CBS pelo regime regular, com efeitos de janeiro a junho de 2027.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Planejamento ajuda a reduzir riscos financeiros e operacionais<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">As mudan\u00e7as no Simples Nacional exigem aten\u00e7\u00e3o n\u00e3o apenas \u00e0s obriga\u00e7\u00f5es tribut\u00e1rias, mas tamb\u00e9m aos impactos que podem alcan\u00e7ar a rotina financeira e operacional das empresas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A escolha do modelo de recolhimento de IBS e CBS pode influenciar o fluxo de caixa, os controles fiscais e a rela\u00e7\u00e3o comercial com clientes e fornecedores. Antecipar esses efeitos ajuda a reduzir incertezas durante a transi\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Nesse cen\u00e1rio, o planejamento tribut\u00e1rio passa a integrar uma estrat\u00e9gia mais ampla de <\/span><a href=\"https:\/\/acrisure.com.br\/riscos-corporativos\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">gest\u00e3o de riscos<\/span><\/a><span data-contrast=\"auto\">. Avaliar diferentes cen\u00e1rios e revisar processos internos permite identificar impactos com anteced\u00eancia e apoiar decis\u00f5es mais seguras para 2027.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Micro e pequenas empresas ter\u00e3o at\u00e9 30 de setembro para aderir ao Simples Nacional em 2027 e definir como ir\u00e3o recolher IBS e CBS. Entenda os novos modelos de recolhimento, os impactos para a gest\u00e3o financeira e os pontos de aten\u00e7\u00e3o para o planejamento do neg\u00f3cio.<\/p>\n","protected":false},"author":1,"featured_media":21525,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[40],"tags":[19],"class_list":["post-21522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pequenas-e-medias-empresas","tag-gestao-de-riscos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Simples Nacional 2027: o que muda para empresas<\/title>\n<meta name=\"description\" content=\"Novas regras alteram prazos e op\u00e7\u00f5es de recolhimento de IBS e CBS, com reflexos na gest\u00e3o 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