For 2027, the two deadlines are not competing deadlines: the application to join or return to Simples Nacional, in the situations covered by the new rule, must be filed from September 1 to September 30, 2026. The application for enrollment in Simei, the MEI fixed-payment system, remains in January 2027, through the last business day of the month. Brazil's Federal Revenue Service issued the clarification on September 25 after reports that taxpayers were trying to apply for Simei in September.
As of the publication date of this article, September 26, 2026, the Simples Nacional window for 2027 is still open and ends on September 30. The key is to identify which registration status applies to the CNPJ before opening the service.
Simples Nacional and Simei are not the same election
Simples Nacional is the tax regime for micro and small businesses that meet the legal requirements. Simei is the fixed monthly tax collection system for the Individual Microentrepreneur, or MEI, provided that the entrepreneur meets the MEI requirements and is enrolled in Simples Nacional.
Therefore, the change that moved the Simples Nacional election to September did not move Simei to the same month. For 2027, the Federal Revenue Service separates the calendars: September 2026 for certain Simples Nacional applications and January 2027 for Simei enrollment.
Who needs to do what for 2027
| Taxpayer situation | Required action | Window | Official channel | Expected effect |
|---|---|---|---|---|
| Micro or small business that is not enrolled in Simples Nacional and wants to join in 2027 | Apply for Simples Nacional | September 1 to 30, 2026 | Simples Nacional Portal, “Solicitação de Opção pelo Simples Nacional” service | If approved, the election takes effect on January 1, 2027 |
| Business already enrolled in Simples Nacional, with no future exclusion recorded | No new election is required solely because the calendar year is changing | No annual renewal application | Check status and communications in the Simples Nacional Portal when necessary | It remains in the regime unless a valid exclusion or withdrawal occurs |
| Business enrolled in Simples Nacional with a future exclusion recorded and that wants to remain in 2027 | File a new Simples Nacional application and address applicable impediments | By September 30, 2026 | Simples Nacional Portal | Entry or continued enrollment in 2027 depends on approval |
| Individual entrepreneur already registered with a CNPJ who wants to enter Simei | Apply for Simei enrollment | January 2027, through the last business day | Simples Nacional Portal, “Solicitação de Enquadramento no Simei” | If approved, enrollment takes effect from the first day of the calendar year |
| New MEI formalized through the Entrepreneur Portal | Does not use the annual window for a separate Simei application | At the time of formalization | Entrepreneur Portal, within the business-opening flow | Simei enrollment is automatic from CNPJ registration if requirements are met |
What changes for businesses already in Simples Nacional
The Federal Revenue Service states that a business already in Simples Nacional does not need to file a new election to remain in the regime, unless the registration contains a future exclusion. This prevents a common misreading of the new rule: September has not become a mandatory annual renewal month for every participant.
A taxpayer with a future exclusion recorded should review the specific situation and should not wait until January to try to preserve Simples Nacional status for 2027. The Simples-related application must respect the September 2026 window.
What if an MEI was excluded and wants to return in 2027?
This is the situation in which both calendars may apply to the same taxpayer. In a 2026 questions-and-answers document, the Federal Revenue Service states that a taxpayer excluded from Simples Nacional with effects on January 1, 2027 may apply again for Simples during September 2026. To return to Simei as well, the MEI enrollment application is filed in January 2027.
In other words, for an excluded MEI that intends to return to both statuses, waiting only for January is not enough: the Simples Nacional step may need to be completed in September, while the Simei step remains in January. The review of debts, registration issues and other impediments remains part of each application process.
Where to apply for Simples Nacional
The Simples Nacional Portal provides an Election area with application, tracking and cancellation services while the request is pending and subject to the applicable rules. The portal states that, for existing businesses, the application for the following year is now filed from September 1 through September 30 and takes effect on the first day of the next calendar year.
- Go to the Simples Nacional Portal.
- Open the Simples Nacional election services.
- Use “Solicitação de Opção pelo Simples Nacional” when your status requires a new application.
- Track processing through the application tracking service.
- If there are blocking issues, address them within the applicable deadline and check the request again.
The portal also provides access by access code and indicates an alternative through e-CAC. Because requirements vary with registration and tax status, tracking the application through the final result is important.
Where to apply for Simei enrollment
The specific service is “Solicitação de Enquadramento no Simei”, available on the Simples Nacional Portal from the first through the last business day of January for an individual entrepreneur already registered with a CNPJ. The portal also provides request tracking and, while the request is pending and within the election period, request cancellation.
A person who has just opened a new MEI through the Entrepreneur Portal is in a different situation: Simei enrollment is part of the formalization process and is automatic from CNPJ registration, provided that the requirements are met.
Do not confuse the Simples election with the IBS and CBS choice
September 2026 is also relevant for Simples Nacional businesses evaluating how IBS and CBS will be collected in 2027. This is a separate decision from the application to enter Simples Nacional, and it does not turn Simei into a September application. The Federal Revenue Service also states that MEI does not have the choice between the regular IBS/CBS regime and collection within Simples.
Before opening any service, separate three questions: does the business need to join or return to Simples Nacional? Does it need to enroll in Simei? Or is it only evaluating the IBS and CBS collection method? Each action has a different purpose.
Quick checklist before the deadline
- Check whether the CNPJ is already enrolled in Simples Nacional and whether a future exclusion is recorded.
- If the business needs to join or return to Simples in 2027, do not wait until January: the window ends on September 30, 2026.
- If the goal is Simei enrollment for an individual entrepreneur already registered with a CNPJ, wait for the January 2027 window.
- If the taxpayer was excluded from Simples and also wants to return to Simei, review both steps, one in September and one in January.
- Use official channels and track processing, especially when tax or registration issues exist.
The Federal Revenue Service's clarification resolves the main calendar question for 2027: September is the Simples Nacional deadline in the applicable situations; January remains the Simei deadline. The correct action depends on the taxpayer's current status, not only on whether the business is generally described as an MEI or a Simples business.
Sources and references
- Brazilian Federal Revenue Service: Simei election remains in January, September 25, 2026
- Brazilian Federal Revenue Service: September deadline for Simples Nacional and IBS/CBS choices for 2027
- Simples Nacional Portal: Simples Nacional election services
- Simples Nacional Portal: Simei enrollment application
- Gov.br: Apply for the MEI fixed-payment system (Simei)
- Brazilian Federal Revenue Service: Questions and answers on exclusion and new elections for 2027
