Check the filing result before the deadline.
Coverage: 21–27 September 2026. Filing outcomes, foreign-currency accounts and tax-credit validation lead this edition.
- Binding deadline · Guidance published 25 September
Simples and IBS/CBS: verify the outcome
Receita Federal reported 328,432 Simples Nacional requests for 2027. At that point, 114,981 had been approved and 213,451 denied, while applicants remained within the statutory 30-day period to resolve blocking issues.
The relevant Simples request and regular IBS/CBS election deadline is 30 September 2026. The September window does not apply to Simei, whose 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).
Suggested action: Submit any required request or election by 30 September. Track each denied CNPJ and its individual 30-day regularisation period separately; this period does not extend the request/election deadline.
Sources: Receita Federal, 25 September 2026; Simei clarification.
- Binding rule · Effective 1 October
Foreign-currency accounts: prepare the operating model
Resolution BCB No. 575 expands eligibility for foreign-currency deposit accounts to specified exporters, Brazilian private entities with external debt, companies with direct nonresident ownership, and certain nonresident lenders or investors.
Suggested action: Confirm bank availability, permitted flows and the external-credit or investment records needed for onboarding. Align account use with foreign-exchange, accounting and treasury controls.
Source: Banco Central, Resolution BCB No. 575, issued 18 June 2026 and effective 1 October 2026.
- Enforcement investigation · Announced 23 September
Compensation credits need independent validation
Receita Federal disclosed a joint investigation concerning allegedly nonexistent social-security credits used in compensation declarations exceeding R$160 million. It is an investigation involving specific public entities, not a new rule or a final finding.
Suggested action: Validate credit origin, period, legal basis, support and authorization, then reconcile the position with DCTFWeb, eSocial and the accounting ledger.
Source: Receita Federal, 23 September 2026.
- Payroll · Technical revision published 24 September
eSocial: recheck leave-event mappings
The revised specification updates S-2230 validation and Table 18 leave codes, with production deployments scheduled for 26 October and 14 December 2026 respectively. These are technical release dates, not a new immediate filing obligation.
Suggested action: Confirm the software update plan and test leave mappings against the revised specification before each release.
Reviewed 29 September 2026. Suggested actions are editorial recommendations, not additional legal obligations. Applicability depends on the entity and transaction.