Entrepreneurs who wish to join or return to Simples Nacional have until this Saturday (31) to make the request. The deadline applies both to companies that never opted for the regime and to those that were excluded and want to re-enter.
A regime that allows the payment of taxes in a simplified manner, Simples is aimed at individual microentrepreneurs (MEI), microenterprises (ME) and small businesses (EPP).
To opt for the regime, the company must have the National Register of Legal Entities (CNPJ), municipal registration and, when required, state registration.
The order is made exclusively online, at Simples Nacional Portalwith access by digital certificate or access code.
After the request, the system automatically checks pending issues with the Federal Revenue Service, states and municipalities. If there are no irregularities, the option is approved.
If there are debts or inconsistencies, the request is “under analysis” until regularization. Monitoring can be done on the portal itself. The results of the requests are expected to be released in the second half of February.
Companies that are already in Simples and have not been excluded automatically remain in the regime, without the need for a new application.
Among the main reasons for exclusion are tax debts, excess billing, lack of documents, pending installments and carrying out activities that are not permitted.
Company debts
Companies excluded due to debt can return to Simples as long as they resolve all pending issues by January 31st and make a new request.
The Federal Revenue allows regularization through cash payment, installments or transactions. If the request is approved, the return to the regime takes effect retroactively to January 1st.
Debts with the Federal Revenue must be negotiated through the Simples Nacional Portal; debts registered in the Union’s Active Debt, at least Regularize Portal. State or municipal disputes must be resolved directly with the local body.
Anyone who misses the deadline will only be able to request new membership in January 2027. During this period, the company switches to another taxation regime, such as Presumed Profit or Real Profit.
MEI situation
MEIs excluded from Simples and not eligible for Simei also have until January 31st to settle pending issues and request a return. The first step is to check the CNPJ status on the Simples Portal. Then the microentrepreneur must pay off or pay off debts in installments Virtual Revenue Service Center (e-CAC), with access via Gov.br.
After regularizing the debts, the MEI must request the option for Simples Nacional and, then, the reframing in the Shimei. Requests are analyzed sequentially, and classification as MEI necessarily depends on prior approval in Simples Nacional.
The Ministry of Entrepreneurship recommends daily monitoring of the request, as any pending issues identified during the analysis need to be resolved within the legal deadline to guarantee the return to the simplified regime this year.
