EN 
PT_BR 
Micro and small companies and MEIs (individual microentrepreneurs) have until today (31) to request inclusion or reinclusion in Simples Nacional – a special taxation regime for small businesses.
Unlike recent years, there will be no extension for the settlement of pending issues. The small business needs to pay off or renegotiate its debts today to avoid being excluded from the program.
According to the federal government, as of last Friday (27), 348,077 micro and small companies had requested to join Simples Nacional.
Of this total, 97,572 were approved, 233,530 depend on the settlement of pending issues with one or more federated entities and 16,975 requests were canceled by the taxpayer. The final result will be announced in the second half of February.
Anyone who has not paid their debts within 30 days of notification is removed from Simples Nacional on January 1st of each year.
However, excluded companies have until January 31st of each year to request a return to Simples Nacional, as long as they resolve outstanding registration issues or outstanding debts.
In 2021 and 2022, due to the Covid-19 pandemic, the government extended the deadline for paying debts. The micro or small company adhered to Simples until January 31st, but gained a few weeks or months to pay off or renegotiate debts.
Renegotiation
Before renegotiating the debt through the Debt Payment Rescheduling Program within the scope of Simples Nacional, the company must check where the debts are located: at the Federal Revenue Service or at the Union's Active Debt.
Those interested in settling outstanding issues can submit a request for payment in installments, which must be done on the Simples Nacional Portal or on the RFB e-CAC Portal, using the “Installment – Simples Nacional” service.
The regularization process must be carried out through the Federal Revenue Service's Virtual Taxpayer Service Center (e-CAC), requiring a digital certificate or access code.
The debtor can pay in cash, deduct part of the debt with tax credits (resources that the company is entitled to receive from the tax authorities) or pay the debts in installments over up to five years with the payment of interest and fines.
If the debt is registered as an active debt, regularization must be done on the Regularize-se Portal, of the Attorney General's Office of the National Treasury (PGFN). Registration issues can be resolved on the Redesim Portal.
How Simples Nacional works
Created in 2007, Simples Nacional is a special tax regime that brings together the payment of six federal taxes, in addition to the ICMS (Tax on Circulation of Goods and Services), charged by states and the Federal District, and the ISS (Tax on Services) , collected by municipalities.
Instead of paying a rate for each tax, micro and small entrepreneurs collect, in a single tab, a percentage of revenue that is passed on to the three levels of government. Only companies that earn up to R$ 4.8 million per year can opt for the scheme.
