{"id":902691,"date":"2026-11-12T09:30:00","date_gmt":"2026-11-12T12:30:00","guid":{"rendered":"https:\/\/lexflowcrm.com.br\/blog\/?p=902691"},"modified":"2026-11-12T09:30:00","modified_gmt":"2026-11-12T12:30:00","slug":"ibs-e-cbs-no-simples-receita","status":"publish","type":"post","link":"https:\/\/lexflowcrm.com.br\/blog\/ibs-e-cbs-no-simples-receita\/","title":{"rendered":"IBS e CBS no Simples: Receita detalha prazos de 2027 e janela de cancelamento at\u00e9 20 de dezembro"},"content":{"rendered":"<p>A Receita Federal publicou em 29 de setembro de 2026 uma not\u00edcia sobre os prazos que micro e pequenas empresas precisam cumprir para 2027. O texto explica a Resolu\u00e7\u00e3o CGSN 194, que o Comit\u00ea Gestor do Simples Nacional (CGSN) publicou no Di\u00e1rio Oficial da Uni\u00e3o um dia antes. O ponto que mais confunde \u00e9 o IBS e CBS no Simples: a op\u00e7\u00e3o pelo regime regular desses tributos \u00e9 uma escolha diferente da entrada no Simples, embora as duas tenham calend\u00e1rios parecidos.<\/p>\n<h2>O que a Resolu\u00e7\u00e3o CGSN 194 definiu<\/h2>\n<p>Segundo a Receita, o comit\u00ea ajustou as datas depois de ouvir o Conselho Federal de Contabilidade e o Sebrae, inclusive as que tratam do IBS e CBS no Simples. O calend\u00e1rio ficou assim:<\/p>\n<ul>\n<li><strong>Entrada ou retorno ao Simples em 2027:<\/strong> pedido de 1\u00ba de setembro a 15 de outubro de 2026, valendo desde o primeiro dia de 2027.<\/li>\n<li><strong>Pend\u00eancias que barram a entrada:<\/strong> regulariza\u00e7\u00e3o at\u00e9 30 de outubro de 2026, data \u00fanica, mesmo para quem pediu a op\u00e7\u00e3o logo em setembro e s\u00f3 depois soube do indeferimento.<\/li>\n<li><strong>Regime regular do IBS e da CBS:<\/strong> para quem j\u00e1 est\u00e1 no Simples, a op\u00e7\u00e3o valeu de 1\u00ba de setembro a 30 de outubro de 2026 e cobre o primeiro semestre de 2027.<\/li>\n<li><strong>Cancelamento das duas op\u00e7\u00f5es:<\/strong> de 3 de novembro a 20 de dezembro de 2026.<\/li>\n<\/ul>\n<p>Al\u00e9m disso, a resolu\u00e7\u00e3o prev\u00ea regras pr\u00f3prias para empresas em in\u00edcio de atividade, conforme a data de inscri\u00e7\u00e3o no CNPJ no fim de 2026.<\/p>\n<h2>Duas decis\u00f5es diferentes sobre IBS e CBS no Simples<\/h2>\n<p>Em primeiro lugar, a decis\u00e3o de entrada define se a empresa estar\u00e1 no Simples Nacional em 2027. Por outro lado, a segunda decis\u00e3o s\u00f3 existe para quem j\u00e1 \u00e9 optante: em vez de pagar o IBS e a CBS no Documento de Arrecada\u00e7\u00e3o do Simples Nacional (DAS), a guia \u00fanica do regime, a empresa pode apurar esses dois tributos pelo regime regular, como prev\u00ea o art. 41 da Lei Complementar 214\/2025.<\/p>\n<p>A diferen\u00e7a tem efeito concreto sobre cr\u00e9ditos. De acordo com o art. 47, \u00a7 9\u00ba, da mesma lei, quem recolhe o IBS e a CBS pelo DAS n\u00e3o aproveita cr\u00e9ditos desses tributos. Al\u00e9m disso, o cliente empresarial que compra dessa empresa s\u00f3 se credita do valor equivalente ao pago no Simples. Por isso, a escolha pode pesar nas negocia\u00e7\u00f5es com clientes que s\u00e3o empresas.<\/p>\n<h2>IBS e CBS no Simples: o que fazer at\u00e9 20 de dezembro<\/h2>\n<p>Com os prazos de op\u00e7\u00e3o j\u00e1 encerrados, a janela de cancelamento passa a ser o \u00faltimo momento de rever a decis\u00e3o para 2027. H\u00e1 um detalhe decisivo: segundo a resolu\u00e7\u00e3o, o cancelamento \u00e9 irretrat\u00e1vel. Ou seja, quem cancela n\u00e3o volta atr\u00e1s. Para escrit\u00f3rios e departamentos jur\u00eddicos que assessoram pequenas empresas, alguns cuidados ajudam:<\/p>\n<ul>\n<li><strong>Confira o que cada cliente pediu.<\/strong> O Portal do Simples Nacional mostra as op\u00e7\u00f5es registradas. Assim, o assessor confirma se o cliente entrou no Simples, se escolheu o regime regular ou se fez as duas coisas.<\/li>\n<li><strong>Simule os dois cen\u00e1rios.<\/strong> Compare a carga do IBS e CBS no Simples com a do regime regular, principalmente \u00e0 luz do perfil dos clientes da empresa, da margem e do peso dos cr\u00e9ditos para os compradores.<\/li>\n<li><strong>S\u00f3 cancele com an\u00e1lise feita.<\/strong> Como o cancelamento n\u00e3o admite arrependimento, a decis\u00e3o deve sair de um estudo, e n\u00e3o de pressa no fim do prazo.<\/li>\n<\/ul>\n<h3>Registro e acompanhamento<\/h3>\n<ul>\n<li><strong>Registre a decis\u00e3o.<\/strong> Um parecer curto, com as premissas da escolha e a concord\u00e2ncia do cliente, protege o assessor e orienta revis\u00f5es futuras.<\/li>\n<li><strong>Confirme o resultado das pend\u00eancias.<\/strong> Para quem regularizou d\u00e9bitos at\u00e9 30 de outubro, vale verificar se o pedido de entrada no Simples teve deferimento.<\/li>\n<\/ul>\n<p>Por fim, lembre que a op\u00e7\u00e3o pelo Simples, uma vez mantida, vale para todo o ano-calend\u00e1rio, conforme o art. 16 da Lei Complementar 123\/2006.<\/p>\n<p>O calend\u00e1rio da reforma tribut\u00e1ria traz decis\u00f5es anuais e semestrais que mudam a forma de faturar. Desse modo, quem atende empresas precisa transformar essas datas em rotina, com lembretes e revis\u00e3o peri\u00f3dica de cada cliente. Para estruturar esse acompanhamento, ajudam as pr\u00e1ticas de um <a href=\"https:\/\/lexflowcrm.com.br\/blog\/check-up-juridico-para-empresas\/\">check-up jur\u00eddico para empresas<\/a> e o guia de relacionamento com <a href=\"https:\/\/lexflowcrm.com.br\/blog\/clientes-na-advocacia-tributaria\/\">clientes na advocacia tribut\u00e1ria<\/a>.<\/p>\n<p>Fonte: <a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/noticias\/2026\/setembro\/simples-nacional-2027-entenda-os-novos-prazos-e-faca-sua-escolha-com-consciencia-e-tranquilidade\" target=\"_blank\" rel=\"noopener\">Simples Nacional 2027: Entenda os novos prazos e fa\u00e7a sua escolha com consci\u00eancia e tranquilidade<\/a>, publicada pela Receita Federal em 29\/09\/2026.<\/p>\n<p><a href=\"https:\/\/app.lexflowcrm.com.br\/form\/w6o4vEjLMT7CRFTvYal1Ul\" target=\"_blank\" rel=\"noopener\">Agende uma demonstra\u00e7\u00e3o do LexFlow<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IBS e CBS no Simples: a Resolu\u00e7\u00e3o CGSN 194 separou a op\u00e7\u00e3o pelo Simples e a do regime regular para 2027. O cancelamento vai de 3\/11 a 20\/12\/2026.<\/p>\n","protected":false},"author":4,"featured_media":903691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[511],"tags":[726,737,619,398,760,775],"class_list":["post-902691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-juridicas","tag-ibs-e-cbs-no-simples","tag-micro-e-pequenas-empresas","tag-receita-federal","tag-reforma-tributaria","tag-regime-regular","tag-simples-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IBS e CBS no Simples: os prazos de op\u00e7\u00e3o para 2027<\/title>\n<meta name=\"description\" content=\"IBS e CBS no Simples: a Resolu\u00e7\u00e3o CGSN 194 separou a op\u00e7\u00e3o pelo Simples e a do regime regular para 2027. 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