Individual microentrepreneurs (MEI), microenterprises and small businesses have until this Friday (30) to adhere to the special conditions for renegotiating debts registered in the Union’s active debt. Last year, the Attorney General’s Office of the National Treasury (PGFN) extended the Notice no. 11/2025which deals with the tax transaction and whose membership deadline would end on September 30th.
The initiative allows you to settle tax issues with discounts that can reach 100% on interest, fines and legal charges, in addition to extended deadlines for payment in installments. Conditions vary depending on the debt situation and the taxpayer’s ability to pay.
Who can join
- Individual microentrepreneurs (MEI);
- Microenterprises;
- Small businesses.
Available modalities
The notice provides for different forms of transaction, including:
- Transaction according to the taxpayer’s payment capacity;
- Debts considered irrecoverable;
- Small value transaction, for debts of up to 60 minimum wages, with specific rules for MEI;
- Debts guaranteed by surety bond or letter of guarantee.
How to join
Consultation of pending issues and formalization of membership must be done through the official channels of the PGFN. The extension of the deadline expands the scope of the measure and seeks to encourage tax regularization as a way of supporting the recovery of small businesses.
The PGFN reinforces that debt renegotiation should not be confused with the request for reclassification in Simples Nacional, which occurs at the beginning of each year. Each procedure has its own rules and must be done separately.
Pay attention to deadlines
- January 30: exclusive deadline to adhere to the Union’s active debt renegotiation modalities;
- January 31st: separate deadline to request a return to Simples Nacional for MEIs that do not comply with the regime.
