Individual microentrepreneurs (MEIs) and small companies excluded from Simples Nacional have until Friday (31) to opt again and continue with the benefits of the simplified regime.
Simples Nacional is a differentiated and simplified tax regime, which unifies federal, state and municipal taxes for MEIs and companies with annual revenue of up to R$4.8 million.
According to the Federal Revenue, the option is available to taxpayers excluded from Simples Nacional in 2024 and who wish to return to the regime, including those who have not regularized debts linked to the Exclusion Terms sent between September 30th and October 4th.
In total, 1,876,334 taxpayers received the term and regularized their debts within the deadline stipulated in the legislation, according to the authority, they will continue under the Simples regime automatically. It is therefore not necessary to renew the option.
The 1.5 million taxpayers who did not regularize their situation began to be excluded from the regime, starting on January 1st. In order for these CNPJs to re-enter the regime, several options are offered for their regularization, including installments and transactions.
The IRS also clarifies that the exclusion does not mean the closure of the business, which can continue operating and issuing invoices, but will no longer have the advantages of the simplified tax regime.
To find out whether or not you will be excluded from Simples Nacional, the taxpayer must access the Optantes Consultation tab on the Simples Nacional portal. “However, it is essential to note that the CNPJ, to enter or re-enter Simples, must be in good standing with the tax administrations of the Union, states, DF and municipalities”, explained the Federal Revenue Service.
On the portal, it is possible to retrieve the tax pending report; make the payment in cash or pay the debts in installments and pay the first installment, according to the conditions offered by the Federal Revenue Service.
“Those who have debts registered in the Union’s Active Debt can use the Regularize Portal from the Attorney General of the National Treasury (PGFN) to carry out the regularization with 100% discounts on interest and fines and installments in up to 133 installments”, informed the Revenue.
After settling the pending issues, the request for reclassification into Simples Nacional must be made directly on the Simples Nacional portal.
Data from the municipality show that, currently, 23.4 million taxpayers are covered by Simples Nacional, 16 million of which are individual microentrepreneurs (MEI). The Revenue projects, by January 31, a number of requests made compatible with previous years – around 1.2 million taxpayers.
