{"id":591,"date":"2026-04-17T17:27:02","date_gmt":"2026-04-17T20:27:02","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/"},"modified":"2026-04-17T17:27:02","modified_gmt":"2026-04-17T20:27:02","slug":"simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/","title":{"rendered":"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS"},"content":{"rendered":"<p><strong>RESOLU\u00c7\u00c3O CGSN N\u00ba 186, DE 9 DE ABRIL DE 2026 \u2013 COMIT\u00ca GESTOR DO SIMPLES NACIONAL<\/strong><\/p>\n<p>A <strong>Resolu\u00e7\u00e3o CGSN n\u00ba 186\/2026<\/strong> (DOU de 17.04.2026) estabelece o cronograma e as condi\u00e7\u00f5es para a op\u00e7\u00e3o pelo Simples Nacional para o ano-calend\u00e1rio de 2027. Em conson\u00e2ncia com a Reforma Tribut\u00e1ria (<strong>LC n\u00ba 214\/2025<\/strong>), a norma introduz uma janela de decis\u00e3o cr\u00edtica em setembro de 2026, permitindo que os optantes escolham entre o recolhimento unificado ou o regime regular de apura\u00e7\u00e3o para o IBS e a CBS. Conforme detalhado na an\u00e1lise t\u00e9cnica abaixo, a nova disciplina exige antecipa\u00e7\u00e3o estrat\u00e9gica, deslocando o per\u00edodo de ades\u00e3o tradicional de janeiro para o segundo semestre de 2026.<\/p>\n<p><strong>PRINCIPAIS DISPOSI\u00c7\u00d5ES DA RESOLU\u00c7\u00c3O CGSN N\u00ba 186\/2026<\/strong><\/p>\n<ol type=\"1\">\n<li><strong>Novo Per\u00edodo de Op\u00e7\u00e3o pelo Simples Nacional (Ano-Calend\u00e1rio 2027): <\/strong>A formaliza\u00e7\u00e3o da op\u00e7\u00e3o pelo Simples Nacional para o pr\u00f3ximo ano dever\u00e1 ocorrer obrigatoriamente no m\u00eas de setembro de 2026:<\/li>\n<li><strong>Prazo<\/strong>: De 01\/09\/2026 a 30\/09\/2026;<\/li>\n<li><strong>Cancelamento<\/strong>: Pode ser feito de forma irretrat\u00e1vel at\u00e9 o \u00faltimo dia de novembro de 2026;<\/li>\n<li><strong>Regulariza\u00e7\u00e3o de Pend\u00eancias<\/strong>: Caso a op\u00e7\u00e3o seja indeferida, o contribuinte ter\u00e1 30 dias corridos, contados da ci\u00eancia do indeferimento (dada no ato da solicita\u00e7\u00e3o), para sanar d\u00e9bitos ou irregularidades.<\/li>\n<\/ol>\n<ul>\n<li><strong>Op\u00e7\u00e3o pelo Regime Regular de IBS e CBS (Cr\u00e9dito Pleno):<\/strong><\/li>\n<\/ul>\n<p>Pela primeira vez, o contribuinte optante pelo Simples Nacional poder\u00e1 escolher apurar o IBS e a CBS pelo regime de d\u00e9bito e cr\u00e9dito (regime regular), separadamente dos demais tributos do DAS.<\/p>\n<ul>\n<li><strong>Prazo de Escolha<\/strong>: Tamb\u00e9m de 01\/09\/2026 a 30\/09\/2026.<\/li>\n<li><strong>Efeito Pr\u00e1tico<\/strong>: As parcelas de IBS e CBS deixam de ser recolhidas pelo regime unificado, permitindo \u00e0 empresa transferir cr\u00e9dito integral aos seus adquirentes e tomar cr\u00e9ditos de suas entradas.<\/li>\n<li><strong>Abrang\u00eancia<\/strong>: Esta op\u00e7\u00e3o espec\u00edfica produz efeitos de janeiro a junho de 2027.<\/li>\n<\/ul>\n<ul>\n<li><strong>Regras para Empresas em In\u00edcio de Atividade (Final de 2026):<\/strong><\/li>\n<\/ul>\n<p>Para empresas com inscri\u00e7\u00e3o no CNPJ entre 01\/10\/2026 e 31\/12\/2026, aplicam-se regras distintas:<\/p>\n<ul>\n<li><strong>Momento da Op\u00e7\u00e3o<\/strong>: Deve ser realizada no ato da inscri\u00e7\u00e3o no CNPJ.<\/li>\n<li><strong>Vig\u00eancia<\/strong>: A op\u00e7\u00e3o pelo Simples vale para todo o ano de 2027; a op\u00e7\u00e3o pelo regime regular de IBS\/CBS vale para o primeiro semestre de 2027.<\/li>\n<\/ul>\n<ul>\n<li><strong>Exce\u00e7\u00e3o ao MEI (SIMEI)<\/strong>:<\/li>\n<\/ul>\n<p>As regras e prazos trazidos por esta Resolu\u00e7\u00e3o n\u00e3o se aplicam ao Microempreendedor Individual (SIMEI), que mant\u00e9m rito pr\u00f3prio.<\/p>\n<p><strong>VIG\u00caNCIA<\/strong><\/p>\n<ul>\n<li>A <strong>Resolu\u00e7\u00e3o CGSN n\u00ba 186\/2026<\/strong> entra em vigor na data de sua publica\u00e7\u00e3o (17 de abril de 2026).<\/li>\n<\/ul>\n<p><strong>IMPACTO PARA O CONTRIBUINTE<\/strong><\/p>\n<p>Na pr\u00e1tica, a altera\u00e7\u00e3o:<\/p>\n<ul>\n<li><strong>Antecipa o Planejamento<\/strong>: O &#8220;check-up&#8221; fiscal, geralmente feito em dezembro\/janeiro, deve ser antecipado para agosto de 2026.<\/li>\n<li><strong>Exige C\u00e1lculo de Competitividade<\/strong>: Empresas que vendem para outras empresas (B2B) precisar\u00e3o avaliar se a manuten\u00e7\u00e3o no Simples &#8220;puro&#8221; (com transfer\u00eancia de cr\u00e9dito parcial) prejudica suas vendas frente \u00e0 op\u00e7\u00e3o pelo regime regular de IBS\/CBS.<\/li>\n<li><strong>Complexidade de Gest\u00e3o<\/strong>: A op\u00e7\u00e3o pelo regime regular de IBS\/CBS exigir\u00e1 que a empresa do Simples Nacional passe a lidar com a sistem\u00e1tica de cr\u00e9ditos e d\u00e9bitos t\u00edpica do regime normal para esses dois tributos.<\/li>\n<\/ul>\n<p><strong>ATEN\u00c7\u00c3O<\/strong>:Recomenda-se que os contribuintes procedam com:<\/p>\n<ul>\n<li><strong>Simula\u00e7\u00e3o de Cen\u00e1rios: <\/strong>Avaliar o impacto financeiro de recolher IBS\/CBS por fora do Simples versus a manuten\u00e7\u00e3o do regime unificado;<\/li>\n<li><strong>Saneamento Antecipado: <\/strong>Regularizar d\u00e9bitos fiscais antes de setembro de 2026 para evitar o indeferimento imediato no Portal;<\/li>\n<li><strong>Revis\u00e3o de Sistemas: <\/strong>Preparar o software cont\u00e1bil para a poss\u00edvel apura\u00e7\u00e3o h\u00edbrida (Simples para tributos federais + Regime Regular para IBS\/CBS) a partir de janeiro de 2027.<\/li>\n<\/ul>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<\/p>\n<p><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>RESOLU\u00c7\u00c3O CGSN N\u00ba 186, DE 9 DE ABRIL DE 2026 \u2013 COMIT\u00ca GESTOR DO [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS - HONDATAR Advogados\" \/>\n<meta property=\"og:description\" content=\"RESOLU\u00c7\u00c3O CGSN N\u00ba 186, DE 9 DE ABRIL DE 2026 \u2013 COMIT\u00ca GESTOR DO [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/\" \/>\n<meta property=\"og:site_name\" content=\"HONDATAR Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-17T20:27:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"headline\":\"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\\\/CBS\",\"datePublished\":\"2026-04-17T20:27:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/\"},\"wordCount\":677,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png\",\"articleSection\":[\"Sem categoria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/\",\"name\":\"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\\\/CBS - HONDATAR Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png\",\"datePublished\":\"2026-04-17T20:27:02+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png\",\"contentUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png\",\"width\":640,\"height\":360},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\\\/CBS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\",\"name\":\"HONDATAR Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/rusvelnantes.com.br\\\/hondatar\"],\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS - HONDATAR Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/","og_locale":"en_US","og_type":"article","og_title":"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS - HONDATAR Advogados","og_description":"RESOLU\u00c7\u00c3O CGSN N\u00ba 186, DE 9 DE ABRIL DE 2026 \u2013 COMIT\u00ca GESTOR DO [&hellip;]","og_url":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/","og_site_name":"HONDATAR Advogados","article_published_time":"2026-04-17T20:27:02+00:00","og_image":[{"width":640,"height":360,"url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#article","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/"},"author":{"name":"admin","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"headline":"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS","datePublished":"2026-04-17T20:27:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/"},"wordCount":677,"commentCount":0,"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png","articleSection":["Sem categoria"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/","url":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/","name":"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS - HONDATAR Advogados","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#primaryimage"},"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png","datePublished":"2026-04-17T20:27:02+00:00","author":{"@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"breadcrumb":{"@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#primaryimage","url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png","contentUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/35-Simples-Nacional-prazos-de-opcao-2027-Media.png","width":640,"height":360},{"@type":"BreadcrumbList","@id":"https:\/\/www.hondatar.com.br\/en\/simples-nacional-prazos-de-opcao-para-2027-e-regime-regular-de-ibs-cbs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hondatar.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"SIMPLES NACIONAL \u2013 PRAZOS DE OP\u00c7\u00c3O PARA 2027 E REGIME REGULAR DE IBS\/CBS"}]},{"@type":"WebSite","@id":"https:\/\/www.hondatar.com.br\/en\/#website","url":"https:\/\/www.hondatar.com.br\/en\/","name":"HONDATAR Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hondatar.com.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/rusvelnantes.com.br\/hondatar"],"url":"https:\/\/www.hondatar.com.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/comments?post=591"}],"version-history":[{"count":0,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/591\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media\/1089"}],"wp:attachment":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media?parent=591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/categories?post=591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/tags?post=591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}