Individual Microentrepreneurs (MEIs) and Micro and Small Enterprises (MPEs) have until January 31 to regularize their pending issues with the Federal Revenue and avoid exclusion from the Simples Nacional. The special regime offers a reduced tax burden and is one of the main forms of tax payment for small entrepreneurs in Brazil
According to Fernando José, accounting leader of Agilize, “quem não regularizar até 31/01 somente poderá retornar tanto ao MEI como ao Simples Nacional em janeiro de 2026. Furthermore, the other option for those who cannot regularize within the deadline is to resolve the pending issues, download the CNPJ and open a new company in the Simples Nacional
Consequences of exclusion from Simples Nacional
For the MEIs, the exclusion means stopping paying the fixed monthly amount and starting to collect taxes based on revenue, what can raise the tax burden to an average of 13,33% and 16,33%. In summary, the main disadvantage is the increase in the tax burden, reinforces Fernando José. Furthermore, the entrepreneur also faces more tax obligations and may have difficulties in day-to-day operations
For SMEs, the impact is equally significant. "When being excluded", the companies move to the normal regime, what it means to pay more taxes compared to the Simples Nacional. Furthermore, it also increases the number of obligations that need to be fulfilled before the tax authorities, explain
Option for those who miss the deadline
Entrepreneurs who are unable to resolve their pending issues by the deadline have the option to cancel their CNPJ and open a new registration in the Simples Nacional. "However, it is necessary to regularize the debts before canceling the CNPJ, since the debts can be linked to the entrepreneur's CPF, alert Fernando José
Issuing invoices during the exclusion period
Even companies that negotiate debts and regularize registration issues may face difficulties during the exclusion period. However, Fernando José clarifies that the issuance of invoices will not be interrupted: "The issuance of invoices continues as normal. The ideal is to have a partner accounting firm for tax control during the exclusion period, "because close work is necessary to avoid unnecessary tax payments"
For those who want to identify the pending issues, it is necessary to access theSimple National Portaland check the registration status in "Optants Consultation", entering the CNPJ.
