Brazil’s Federal Revenue Service published an updated count on October 5 of applications concerning small-business tax choices for 2027. It had recorded 452,598 requests to enter or remain in the Simples Nacional regime and 846,339 requests to calculate the IBS and CBS consumption taxes under the regular rules outside that simplified regime. These are two different choices, and their combined count does not mean every application was approved. The figures are a snapshot of submissions received during the election period.

Of the Simples Nacional requests, 182,065 had been approved and 270,533 had been rejected because of outstanding debts or other impediments at the time of review. The Federal Revenue Service said rejected applicants were still within the legal period to resolve those issues, so the figure should not be read as a final count of businesses ineligible for the regime. The release did not give an approval or rejection breakdown for the 846,339 requests concerning regular IBS-CBS collection. Those figures count recorded applications; they do not establish businesses’ final tax status or measure tax revenue.

The two choices have different effects. The first determines whether an eligible small or medium-sized business will be in Simples Nacional in 2027. The separate election concerns a company that remains in Simples but chooses to calculate and pay IBS and CBS under the regular rules rather than through the single Simples collection document, DAS. That election alone does not end the company’s Simples status for its other taxes. The regular-collection choice applies separately for January through June 2027, so the two application totals should not be conflated.

In earlier guidance, the Federal Revenue Service extended the deadline to apply for Simples Nacional for 2027 to October 15; the deadline for choosing regular IBS-CBS collection is October 30. A business whose Simples application is initially rejected over debts or another impediment can address the issue within the stated correction period. The October 5 tally is provisional and may change as new requests are filed. The agency advised applicants to check their status and deadlines through official channels. Its release did not estimate how either choice might affect an individual business’s tax costs.

The tally reports applications separately for two tax routes; it does not identify the number of distinct businesses or disclose possible overlap between the groups. The two totals should therefore not be added and presented as a count of unique companies. Approved Simples applications and requests to use regular IBS-CBS collection also measure different statuses. The figures are useful as a snapshot of activity in both election channels ahead of their 2027 application, while applicants still need to track their own case and the relevant deadline.